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2.0 Management of the Government Salary Payroll
13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = . , Recommendation.I advised the Accounting Officer to improve the accuracy of the entity's.budgets by ensuring that all budget.....was under Health, 16% under Education and 13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = updates of the payroll. , Recommendation.I advised the Accounting Officer to improve the accuracy of the entity's.budgets by ensuring that all budget.....was under Health, 16% under Education and 13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = Public to prompt. , Observation.Utilization of the Wage Budget.The DLG had an approved wage budget of UGX. 15,725,604,699 and obtained supplementary funding of UGX.945,298,845 resulting into a revised wage budget of UGX. 16,670,903,544 which was all warranted. Out of the total warrants, UGX. 16,633,472,683 was utilized by the DLG resulting in un-utilized warrants of UGX.37,430,860 estimates.Approve d Budget UGX..15,725,6 04,699.Details in Appendix 2.From the analysis, I noted that:.was under Health, 16% under Education and
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2e298377-9757-4c09-ac1c-81e6e52c6883
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2.0 Management of the Government Salary Payroll
Supplem entary UGX. = accounted for by the Accounting Officer as being away for. iii., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Revised Budget UGX. = accounted for by the Accounting Officer as being away for. iii., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Warrant s UGX. = accounted for by the Accounting Officer as being away for. iii., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Payments UGX. = accounted for by the Accounting Officer as being away for. iii., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Balance UGX. = accounted for by the Accounting Officer as being away for. iii., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage. = appointment.. iv., Out of the total warrants,
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089f68ca-0d8b-4a95-aae3-defaf6325d8b
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2.0 Management of the Government Salary Payroll
13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = b) validation but did not satisfy the requirements of the validation exercise, hence were not verified.. , Observation.Utilization of the Wage Budget.The DLG had an approved wage budget of UGX. 15,725,604,699 and obtained supplementary funding of UGX.945,298,845 resulting into a revised wage budget of UGX. 16,670,903,544 which was all warranted. Out of the total warrants, UGX. 16,633,472,683 was utilized by the DLG resulting in un-utilized warrants of UGX.37,430,860 estimates.Warr ants UGX..16,67 0,903, 543.Details in Appendix 2.From the analysis, I noted that:.was under Health, 16% under Education and 13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = b) validation but did not satisfy the requirements of the validation exercise, hence were not verified.. , Observation.Utilization of the Wage Budget.The DLG had an approved wage budget of UGX. 15,725,604,699 and obtained supplementary funding of UGX.945,298,845 resulting into a revised wage budget of UGX. 16,670,903,544 which was all warranted. Out of the total warrants, UGX. 16,633,472,683 was utilized by the DLG resulting in un-utilized warrants of UGX.37,430,860 estimates.Payment s UGX..16,633,47 2,683.Details in Appendix 2.From the analysis, I noted that:.was under Health, 16% under Education and
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fab0d019-4b93-4490-be76-91a1ba6193d0
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2.0 Management of the Government Salary Payroll
Uti The Kole DLG had an approved wage budget of UGX.17,280,252,348, and obtained supplementary funding of UGX.2,380,791,939 resulting into a revised wage budget of UGX.19,661,044,287 which was all warranted. Out of the total warrants, UGX.19,576,593,526 was utilized by the DLG resulting in un-utilized warrants of UGX.84,450,759 representing utilization of 99.6% as summarized in the table below/ Appendix 3 Approved Suppleme Revised Warrants Payments Unspent. 2.1, Recommendation = I advised the Accounting Officer to engage MoFPED for timely release of wage.. 2.1, Observation = Budget UGX.. 2.1, Observation = ntary UGX.. 2.1, Observation = Budget UGX.. 2.1, Observation = UGX. UGX.. 2.1, Observation = Balance UGX.. 2.1, Recommendation = I advised the Accounting Officer to engage MoFPED for timely release of wage.. 2.1, Observation = 17,280, 252,348. 2.1, Observation = 2,380,791 ,939. 2.1, Observation = 19,661,044, 287. 2.1, Observation = 19,661,044, 285 19,576,593, 526. 2.1, Observation = 84,450,759. 2.1, Recommendation = I advised the Accounting Officer to engage MoFPED for timely release of wage.. 2.1, Observation = From the analysis, I noted that; There was an under absorption of UGX. 84,450,759.. 2.1, Observation = From the analysis, I noted that; There was an under absorption of UGX. 84,450,759.. 2.1, Observation = From the analysis, I noted that; There was an under absorption of UGX. 84,450,759.. 2.1, Observation = From the analysis, I noted that;
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1c4a9972-cf65-46a2-b345-2b542b037b12
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.resulting in.Suppleme ntary UGX. Bn.5.47.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = Partially verified (individuals information availed at the physical verification did not fulfil all the requirements) (B). , Observation
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394a0a40-2fb8-4e49-ad66-47db8e0054e0
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = The total number of individuals who did not appear for headcount (no-shows) (D) (Accounted for and not 3 19,456,464 arrangements to validate any staff who have been genuinely. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by.Approv ed Budget UGX. Bn mentary.13.772 2.511 16.284 15.859 15.859 0.absorbed. = Subtotal (A+B+C+D)=E the Accounting. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by.Warra nts UGX. Bn.13.772 2.511 16.284 15.859 15.859 0.From the analysis, I noted that all warranted funds were = Subtotal (A+B+C+D)=E the Accounting. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of
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4ab393bc-1215-4961-aada-04d782e11e63
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1 |
2.0 Management of the Government Salary Payroll
8
No, 1 = . No, 2 = . No, 3 = . No, 4 = . No, 5 = . , 1 = Observation The total number of employees who did not appear for headcount (no- shows). , 2 = Accounted for (on payroll) [D] 0 Not Accounted. , 3 = Accounted for (on payroll) [D] 0 Not Accounted. , 4 = 0 0. , 5 = Recommendation. , 1 = for (Off-payroll) [E] Subtotal (A+B+C+D+E)=F. , 2 = for (Off-payroll) [E] Subtotal (A+B+C+D+E)=F. , 3 = . , 4 = . , 5 = . , 1 = Employees who appeared for headcount but were not on the payroll - New records (G). , 2 = Employees who appeared for headcount but were not on the payroll - New records (G). , 3 = 0. , 4 = 0. , 5 = . , 1 = Overall Total covered (G+F). , 2 = Overall Total covered (G+F). , 3 = . , 4 = . , 5 = . , 1 = . , 2 = . , 3 = 28. , 4 = 30,040,609. , 5 = . 2.4, 1 = Utilization of the Wage Budget I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.51,436,185,117 budgeted and approved wage funds for the four financial years, only UGX.49,126,227,687 was warranted resulting into UGX.2,309,957,430 not to have been released. Out of the warranted UGX.49,126,227,687, a total of UGX.48,089,816,040 was spent giving rise to unspent. 2.4, 2 = Utilization of the Wage Budget
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6d6e5ba9-bc2b-412b-954f-7e4f35cebbf7
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1 |
2.0 Management of the Government Salary Paxrol
2.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.32,635,489,535, and obtained supplementary funding of UGX.4,135,101,631 resulting into a revised wage budget of UGX.36,770,591,166. UGX.34,659,795,977 (94) was warranted which was all warranted resulting into unwarranted funds of UGX.2,110,795,189 (6%). Out of the total warrants, UGX.33,497,165,244 was utilized by the DLG resulting in un-utilized warrants of UGX.1,162,630,733 representing utilization of 96% as summarized in the table below and further details in Appendix 4. 2.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.32,635,489,535, and obtained supplementary funding of UGX.4,135,101,631 resulting into a revised wage budget of UGX.36,770,591,166. UGX.34,659,795,977 (94) was warranted which was all warranted resulting into unwarranted funds of UGX.2,110,795,189 (6%). Out of the total warrants, UGX.33,497,165,244 was utilized by the DLG resulting in un-utilized warrants of UGX.1,162,630,733 representing utilization of 96% as summarized in the table below and further details in Appendix 4. 2.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.32,635,489,535, and obtained supplementary funding of UGX.4,135,101,631 resulting into a revised wage budget of UGX.36,770,591,166. UGX.34,659,795,977 (94) was warranted which was all warranted
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764c5b3d-240b-4194-932d-64b8d97b041b
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.resulting in.Suppleme ntary UGX. Bn.5.47.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = The total number of individuals who did not appear for headcount (no-shows) (D). , Observation
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64218977-1c51-4ae7-ba21-c9ee7df95d58
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1 |
2.0 Management of the Government Salary Payroll
The District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit;
The District had 1,607 employees on the IPPS payroll of which = The total number of individuals who did not appear for headcount (no-shows) (D) (Accounted for and not accounted for) 34 25,046,867. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise..Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = The total number of individuals who did not appear for headcount (no-shows) (D) (Accounted for and not accounted for) 34 25,046,867. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.. = removed from the payroll.. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.MoFPED to that supplementary funds. = . , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Approve d Budget UGX. Bn.Balanc e UGX. Bn 19.48
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8f4c9d9c-2757-44a7-a3d5-445d49c86812
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1 |
2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX.8,359,122,223 was utilized by the DLG resulting in un-utilized warrants of UGX.1,058,707,387 representing.Supplem entary UGX. Bn 0.67.UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = 667,18 4,734. 8,750,6 45,216, Observation Utilization of the Wage Budget.The DLG had an approved wage budget of UGX.8,750,645,610, and obtained supplementary funding of UGX.667,184,394 resulting into a revised wage budget of UGX.9,417,829,610 which was all warranted Out of the total warrants, UGX.8,359,122,223 was utilized by the DLG resulting in un-utilized warrants of UGX.1,058,707,387 representing.Revised Budget s Bn.UGX. Bn 9.42 9.42 8.36 1.06 Unspent.Supple mentar y UGX. = 9,417,8 29,950. 8,750,6 45,216, Observation Utilization of the Wage Budget.The DLG had an approved wage budget of UGX.8,750,645,610, and obtained supplementary funding of UGX.667,184,394 resulting into a revised wage budget of UGX.9,417,829,610 which was all warranted
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4d004008-da6c-4b96-8e50-4b55b170593a
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
resulting in un-utilized warrants of UGX. 1,256,558,581 representing utilization of 95% as summarized in the table below and detailed in Appendix 4 ;
20.81, Suppleme ntary UGX. Bn = 3.33. 20.81, Revised Budget UGX. Bn = 24.14. 20.81, Warran ts UGX. Bn = 23.01. 20.81, Payments UGX. Bn = 21.75. 20.81, Unspent Balance UGX. Bn = 1.26
From the analysis, I noted that there was an under absorption of UGX. 1,256,558,581.
The Accounting Officer explained that the supplementary funds were released late towards the end of the FY 2022/23 and could not be utilized in the remaining time. However, the District requested for these funds to be re-voted and this was granted in the current FY 2023/24 and planned activities have been rolled over the current year annual work plan and implemented.
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e70f754e-9835-468e-8c36-f9d575649050
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6.2 Failure to Undertake timely recruitments despite availability of funds
During the year under review, management planned to spend UGX.13.033Bn on payment of salaries and wages. It was noted that although UGX.13.033Bn was warranted, UGX.10.766Bn was spent with UGX.2.267Bn unspent at the end of the financial year and thus returned to the consolidated fund.
Interview with management revealed that the returned funds had been planned for staff recruitments during the year. Accordingly, it was noted that the staff were never recruited even though the funds for staff salaries and wages were received by the Ministry. Refer to table below;
General Staff, = 12,340,948,957. General Staff, Revised Budget Total Warrants = 12,340,948,950. General Staff, Total Payments = 10,200,765,177. General Staff, Unspent = 2,140,183,773. Contract Staff Salaries, = 691,999,999. Contract Staff Salaries, Revised Budget Total Warrants = 691,999,999. Contract Staff Salaries, Total Payments = 565,320,658. Contract Staff Salaries, Unspent = 126,679,341. Total, = 13,032,948,956. Total, Revised Budget Total Warrants = 13,032,948,949. Total, Total Payments = 10,766,085,835. Total, Unspent = 2,266,863,114
Failure to undertake necessary recruitments negatively impacts on the Ministry's capacity to deliver on its mandate and contributes to the country's unemployment rates.
23
Management explained that they are engaging with the Ministry of Public Service to fast track the restructuring exercise so that recruitment is conducted according to the revised Structure within the available wage.
I advised Management to engage the relevant service commissions for fast tracking recruitment of the already declared vacancies and restructuring of the Ministry. Further, the Accounting Officer should draw the Ministers attention to the urgent issue of Director Vacancies for escalation to Cabinet level.
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59d4f9d0-24b8-46d6-9067-38646b47412f
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1 |
2.0 Manaqement of the Government Salary Payroll
Officer without justification., From the analysis, I noted that there was an under absorption of UGX.1,312,604,578 majorly in Health and Education department. The Accounting Officer explained that the under-utilisation.was due to delayed approvals of recruitment and replacement of employees who have either retired or died; and withholding of salaries for some employees on disciplinary actions. = further noted that 5 individuals who were in the last four years, were not paid. iii., From the analysis, I noted that there was an under absorption of UGX.1,312,604,578 majorly in Health and Education department. The Accounting Officer explained that the under-utilisation.was due to delayed approvals of recruitment and replacement of employees who have either retired or died; and withholding of salaries for some employees on disciplinary actions. = I UGX.169,673,211. iii., From the analysis, I noted that there was an under absorption of UGX.1,312,604,578 majorly in Health and Education department. The Accounting Officer explained that the under-utilisation.was due to delayed approvals of recruitment and replacement of employees who have either retired or died; and withholding of salaries for some employees on disciplinary actions. = I UGX.169,673,211. iii., From the analysis, I noted that there was an under absorption of UGX.1,312,604,578 majorly in Health and Education department. The Accounting Officer explained that the under-utilisation.was due to delayed approvals of recruitment and replacement of employees who have either retired or died; and withholding of salaries for some employees on disciplinary actions. = I UGX.169,673,211
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f9c6aee0-d451-43eb-90c5-96df9caa3ee6
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1 |
2.0 Management of the Government Salary Payroll
UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Payment Bn = 20.73. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Unspent Balance = 1.30. , Recommendation.I advised the Accounting Officer to liaise with MOFPED to ensure that supplementary funding
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15fdbf5e-001e-4330-afcc-6d2411df1587
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1 |
2.0 Management of the Government Salary Payroll
The district had an approved wage budget of UGX.18,744,059,419, and obtained supplementary funding of UGX.6,859,340,611 resulting into a revised wage budget of UGX.25,603,400,030 which was all warranted. Out of the total warrants, UGX.20, 524,223,086 was utilized by the district resulting in un-utilized warrants of UGX.5, 079,176,941 representing utilization of 80% as summarized.Unspent Balance UGX. Bn.18.744 6.859 25.603 25.603 20.524 5.079 Failure to fully absorb salaries affects Education, Health and Social service delivery. = Validated as follows;. Validated as follows;, The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = frame validation. Validated as follows;, The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = employees by Ministry. Validated as follows;, The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = the. , Observation Recommendation.No 2.1 Utilization of the Wage Budget
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2af09f03-cdee-409a-9cfe-2e393b94d47c
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1 |
2.0 Manaqement of the Government Salary Payroll
explained that the under-utilisation.was due to delayed approvals of recruitment and replacement of employees who have either retired or died; and withholding of salaries for some employees on disciplinary actions. = updates payroll forward. ii., From the analysis, I noted that there was an under absorption of UGX.1,312,604,578 majorly in Health and Education department. The Accounting Officer explained that the under-utilisation.was due to delayed approvals of recruitment and replacement of employees who have either retired or died; and withholding of salaries for some employees on disciplinary actions. = going Ministry
of Public prompt updates of the payroll going_forward.. Accounting Officer without justification., From the analysis, I noted that there was an under absorption of UGX.1,312,604,578 majorly in Health and Education department. The Accounting Officer explained that the under-utilisation.was due to delayed approvals of recruitment and replacement of employees who have either retired or died; and withholding of salaries for some employees on disciplinary actions. = further noted that 5 individuals who were in the last four years, were not paid. Accounting Officer without justification., From the analysis, I noted that there was an under absorption of UGX.1,312,604,578 majorly in Health and Education department. The Accounting Officer explained that the under-utilisation.was due to delayed approvals of recruitment and replacement of employees who have either retired or died; and withholding of salaries for some employees on disciplinary actions. = further noted that 5 individuals who were in the last four years, were not paid. Accounting
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f3f1ece8-83d2-4689-8a9d-ba932002f7d4
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
0 0 Public Service should make. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by.Warra nts UGX. Bn.13.772 2.511 16.284 15.859 15.859 0.From the analysis, I noted that all warranted funds were = all the requirements) (B) Not verified (appeared for validation but not verified) (C) 0 0 Public Service should make. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = all the requirements) (B) Not verified (appeared for validation but not verified) (C) 0 0 Public Service should make. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = all the requirements) (B) Not verified (appeared for validation but not verified) (C)
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29afd756-a1b0-4514-9c56-05490c10a102
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2.0 Management of the Government Salary Payroll
gratuity hence low = (completelfully_verified(A) Partially verified (individuals 106 whose information availed at. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a..Warra nts UGX. Bn.25.831.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and gratuity hence low = 1,401,548,424. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a.UGX.25,956,112,515 was warranted resulting into unwarranted.Payme nts UGX. Bn.15.141.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and
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f7d4f588-dac1-416a-8b4e-6c24199b140c
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2.2 Inconsistencies in employee details
I advised. 2.2.1, 1 = I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.1,444.619Bn budgeted and approved wage funds for the four financial years, only the Accounting Officer to implement a comprehensive. 2.2.1, 2 = I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.1,444.619Bn budgeted and approved wage funds for the four financial years, only the Accounting Officer to implement a comprehensive. 2.2.1, 3 = I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.1,444.619Bn budgeted and approved wage funds for the four financial years, only the Accounting Officer to implement a comprehensive. 2.2.1, 4 = I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.1,444.619Bn budgeted and approved wage funds for the four financial years, only the Accounting Officer to implement a comprehensive. , 1 = UGX.1,434.601Bn was spent giving rise to unspent balances amounting to UGX.10.017 as shown in the table below; Table showing analysis of spending on budgeted wage funds workforce planning strategy to anticipate, plan-for and manage. , 2 = UGX.1,434.601Bn was spent giving rise to unspent balances amounting to UGX.10.017 as shown in the table below; Table showing analysis of spending on budgeted wage funds workforce planning strategy to anticipate, plan-for and manage. , 3 = UGX.1,434.601Bn was spent giving rise to unspent balances amounting to UGX.10.017 as shown in the table below; Table showing analysis of spending on budgeted wage funds workforce planning strategy to anticipate, plan-for and manage. , 4 = UGX.1,434.601Bn was spent giving rise to unspent balances
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0ff7740d-d571-4f6e-a816-0645af8b2fcf
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1 |
2.0 Management of the Government Salary Payroll
funding of UGX.5,034,218,017 should liaise with resulting into a revised wage budget of UGX.31,651,086,147 MoFPED to ensure which was all warranted. timely release of funds to the entity.. 2.1, Observation = Utilization of the Waqe Budget The DLG had an approved wage budget of UGX.26,616,868,130, The Accounting and obtained supplementary funding of UGX.5,034,218,017 should liaise with resulting into a revised wage budget of UGX.31,651,086,147 MoFPED to ensure which was all warranted. timely release of funds to the entity.. 2.1, Recommendation = Utilization of the Waqe Budget The DLG had an approved wage budget of UGX.26,616,868,130, The Accounting and obtained supplementary funding of UGX.5,034,218,017 should liaise with resulting into a revised wage budget of UGX.31,651,086,147 MoFPED to ensure which was all warranted. timely release of funds to the entity.. 2.1, Recommendation = Utilization of the Waqe Budget The DLG had an approved wage budget of UGX.26,616,868,130, The Accounting and obtained supplementary
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542439a2-722b-4783-b84b-2297b4d9af12
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1 |
2.0 Management of the Government Salary Payroll
is available. = . , Recommendation.I advised the Accounting Officer to liaise with MOFPED to ensure that supplementary funding is available. = . , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Approved Budget UGX. Bn = From the analysis, I noted that there was an under absorption of UGX.1,303,869,045.. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Supplem entary UGX. Bn = From the analysis, I noted that there was an under absorption of UGX.1,303,869,045.. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Revised Budget UGX. Bn = From the analysis, I noted that there was an under
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13864a4a-6cf4-4361-9ca0-786526240ac7
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1 |
2.0 Management of the Government Salary Payroll
Supplem entary UGX. = From the analysis, I noted that; There was an under absorption of UGX.1,108,011,088 from the. From the analysis, I noted that; There was an under absorption of UGX.1,108,011,088 from the, Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Revised Budget UGX. = From the analysis, I noted that; There was an under absorption of UGX.1,108,011,088 from the. From the analysis, I noted that; There was an under absorption of UGX.1,108,011,088 from the, Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Warrant s UGX. = From the analysis, I noted that; There was an under absorption of UGX.1,108,011,088 from the. From the analysis, I noted that; There was an under absorption of UGX.1,108,011,088 from the, Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Payments UGX. = From the analysis, I noted that; There was an under absorption of UGX.1,108,011,088 from the. From the analysis, I noted that; There was an under absorption of
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01bdc9c2-9495-4be9-b496-baaf96399dc9
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1 |
2.0 Manaqement of the Government Salary Payroll
2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.funding of UGX.6,694,847,513 wage budget of UGX.35,285,606,647 . budget of UGX.35,285,600,642 was warranted. Out of utilized by the DLG resulting in un-utilized UGX. 3,077,416,614 representing utilization of 91% summarized Payments UGX. Bn = The District had 3044 employees on the IPPS payroll of which 2873 (94%) were partially verified, 07 (0.2%) not verified, and 120 (4.3%). 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.Suppleme ntary UGX. Bn = did not show up.. 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.Approved Revised Budget Budget UGX. Bn UGX. Bn = . 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.Warra nts UGX. Bn = fully. 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.detailed Unspent Balance UGX Bn = verified, 44 (1.5%). 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.The Accounting Officer should liaise with the MoFPED to ensure that those funds are re- voted to be used for the intended purposes. = the Service Commissions and. 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of. = . 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of. = . 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.funding of UGX.6,694,847,513 wage budget of
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f0f85ce8-d014-48dc-8d32-63dc3728b808
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1 |
2.0 Management of the Government Salary Payroll
1.1.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 10,739,256,915, and obtained supplementary funding of UGX. 1,417,746,273 resulting into a revised wage budget of UGX. 12,157,003,188 which was all warranted. Out of the total warrants, UGX. 9,425,409,359 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,731,593,828 representing utilization of 78% as The. 1.1.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 10,739,256,915, and obtained supplementary funding of UGX. 1,417,746,273 resulting into a revised wage budget of UGX. 12,157,003,188 which was all warranted. Out of the total warrants, UGX. 9,425,409,359 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,731,593,828 representing utilization of 78% as The. 1.1.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 10,739,256,915, and obtained supplementary funding of UGX. 1,417,746,273 resulting into a revised wage budget of UGX. 12,157,003,188 which was all warranted. Out of the total warrants, UGX. 9,425,409,359 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,731,593,828 representing utilization of 78% as The. 1.1.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 10,739,256,915, and obtained supplementary funding of UGX. 1,417,746,273 resulting into a revised wage budget of UGX. 12,157,003,188 which was all warranted.
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a5a6922d-71f8-4bee-9e2e-bc9dc83b0fed
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1 |
2.0 Management of the Government Salary Payroll
Utilization of the Wage Budget The District Local Government had an approved wage budget of UGX.19,279,604,004, and obtained supplementary funding of UGX.3,184,373,782 resulting into a revised wage budget of I advised the Accounting Officer ensure that are received funds are.Supplem entary UGX. Bn = Out of 1,891 employees who were on the Mitooma District payroll by June 2023, 1,806 (95.5%) appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. 22 (1.16%) employees appeared for headcount were partially. 2.2, Observation Recommendation Utilization of the Wage Budget The District Local Government had an approved wage budget of UGX.19,279,604,004, and obtained supplementary funding of UGX.3,184,373,782 resulting into a revised wage budget of I advised the Accounting Officer ensure that are received funds are.Revis ed Budg et UGX. Bn = Out of 1,891 employees who were on the Mitooma District payroll by June 2023, 1,806 (95.5%) appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. 22 (1.16%) employees appeared for headcount were partially. 2.2, Observation Recommendation Utilization of the Wage Budget The District Local Government had an approved wage budget of UGX.19,279,604,004, and obtained supplementary funding of UGX.3,184,373,782 resulting into a revised wage budget of I advised the Accounting Officer ensure that are received funds are.Warrant s UGX. Bn = Out of 1,891 employees who were on the Mitooma District payroll by June 2023, 1,806 (95.5%) appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. 22 (1.16%) employees appeared for headcount were partially. 2.2, Observation Recommendation
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ae0b1d0a-629d-403f-9b44-ec231f062d42
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1 |
2.0 Management of the Government Salary Payroll
The district had an approved wage budget of UGX.18,744,059,419, and obtained supplementary funding of UGX.6,859,340,611 resulting into a revised wage budget of UGX.25,603,400,030 which was all warranted. Out of the total warrants, UGX.20, 524,223,086 was utilized by the district resulting in un-utilized warrants of UGX.5, 079,176,941 representing utilization of 80% as summarized.Unspent Balance UGX. Bn.18.744 6.859 25.603 25.603 20.524 5.079 Failure to fully absorb salaries affects Education, Health and Social service delivery. = Total number of staff verified (complete/fully verified) (A) 1,563 1,673,438,012 Partially verified(individuals whose information availed at the physical verification did not fulfil all the 16 29,957,986. Total number of staff verified (complete/fully verified) (A) 1,563 1,673,438,012 Partially verified(individuals whose information availed at the physical verification did not fulfil all the 16 29,957,986, The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = District promptly such employees and. Total number of staff verified (complete/fully verified) (A) 1,563 1,673,438,012 Partially verified(individuals whose information availed at the physical verification did not fulfil all the 16 29,957,986, The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = . Total number of staff verified (complete/fully verified) (A) 1,563 1,673,438,012 Partially verified(individuals whose information availed at the physical verification did not fulfil all the 16 29,957,986, The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = . , Observation Recommendation.No 2.1 Utilization of the Wage Budget
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88fc5083-70fd-4aec-8ae7-cd4c77b789e4
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1 |
2.0 Management of the Government Salary Payroll
The district had an approved wage budget of UGX.18,744,059,419, and obtained supplementary funding of UGX.6,859,340,611 resulting into a revised wage budget of UGX.25,603,400,030 which was all warranted. Out of the total warrants, UGX.20, 524,223,086 was utilized by the district resulting in un-utilized warrants of UGX.5, 079,176,941 representing utilization of 80% as summarized.Warra nts UGX. Bn.18.744 6.859 25.603 25.603 20.524 5.079 Failure to fully absorb salaries affects Education, Health and Social service delivery. = Validated as follows;. Validated as follows;, Observation Recommendation.No 2.1 Utilization of the Wage Budget The district had an approved wage budget of UGX.18,744,059,419, and obtained supplementary funding of UGX.6,859,340,611 resulting into a revised wage budget of UGX.25,603,400,030 which was all warranted. Out of the total warrants, UGX.20, 524,223,086 was utilized by the district resulting in un-utilized warrants of UGX.5, 079,176,941 representing utilization of 80% as summarized.Payment s UGX. Bn.18.744 6.859 25.603 25.603 20.524 5.079 Failure to fully absorb salaries affects Education, Health and Social service delivery. = Validated as follows;. Validated as follows;, Observation Recommendation.No 2.1 Utilization of the Wage Budget
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952ea113-a461-444f-8ff3-c4eb6c7a8138
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
The District had an approved wage budget of UGX. 14,257,146,532, and obtained supplementary funding of UGX. 14,052,588,608 resulting into a revised wage budget of UGX. 28,309,735,140 which was all warranted as detailed in Appendix 4. Out of the total warrants, UGX. 15,725,166,246 was utilized by the District. 2.1, Observation = Utilization of the Wage Budget The District had an approved wage budget of UGX. 14,257,146,532, and obtained supplementary funding of UGX. 14,052,588,608 resulting into a revised wage budget of UGX. 28,309,735,140 which was all warranted as detailed in Appendix 4. Out of the total warrants, UGX. 15,725,166,246 was utilized by the District. 2.1, Recommendation The Accounting should relevant = engage the authority to have these funds re-voted and recruitment carried out.. 2.1, Recommendation The Accounting should relevant = . , Observation = Approve d Budget UGX. Bn. , Observation = Supple menta ry UGX.. , Observation = Revised Budget UGX. Bn. , Observation = Warrant s UGX. Bn. , Observation = Payments UGX. Bn. , Observation = . , Recommendation The Accounting should relevant = . , Recommendation
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9061e37d-37ec-4602-b75c-d40d725ef441
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4.0 Management of the Government Salary Payroll
(UGX) = 10,475,14 4,123. Contr act Salar y for the year, In service delivery within Ministry of Health structure. Absorption of the Wage Bill I noted that the Ministry of Health had unabsorbed wage bills over the FYs 2021/22, and 2022/23. Details in the table below; Table 10: Showing absorption of appropriated salary.funds Pay men Approv ed Release/ Warrant Expen diture (C) Unsp ent % abs.(B) (UGX) (UGX) = 10,459, 444,895. Contr act Salar y for the year, In service delivery within Ministry of Health structure. Absorption of the Wage Bill I noted that the Ministry of Health had unabsorbed wage bills over the FYs 2021/22, and 2022/23. Details in the table below; Table 10: Showing absorption of appropriated salary.funds Pay men Approv ed Release/ Warrant Expen diture (C) Unsp ent % abs.(B-C) (UGX ) = 15,69 9,228. Contr act Salar y for the year, In service delivery within Ministry of Health structure. Absorption of the Wage Bill I noted that the Ministry of Health had unabsorbed wage bills over the FYs 2021/22, and 2022/23. Details in the table below; Table 10: Showing absorption of appropriated salary.funds Pay men Approv ed Release/ Warrant Expen diture (C) Unsp ent % abs.orpt ion = 99.8 5. Contr act Salar y for the year, Recommendation.Recommendation.Recommendation.Recommendation = . Sub- total 'A' Salar, In service delivery within Ministry of Health structure. Absorption of the Wage Bill I noted that the Ministry of Health had unabsorbed wage bills over the FYs 2021/22, and 2022/23. Details in the table below; Table 10: Showing absorption of appropriated salary.funds Pay men Approv ed Release/ Warrant Expen diture (C) Unsp ent %
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3cef9425-e139-48c1-8a11-f2706add3624
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2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Supple mentar y UGX. = . , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Revise d Budget UGX. = . , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Warrants UGX. = . , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted.
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6890bb73-1f49-4d22-9146-6c2281a5407e
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2.0 Management of the Government Salary Payroll
tilization of the Wage Budget U The DLG had an approved wage budget of UGX.24,842,960,886 and obtained supplementary funding of UGX. 6,651,677,544 resulting into a I advised the Accounting Officer to.revised wage budget of UGX.31,494,638,430 which was all warranted. Out of the total warrants, UGX.28,702,957,982 was utilized by the DLG resulting in un-utilized warrants of UGX.2,791,680,447 representing utilization of 91% as summarized in the table below and = The District had 2,390 employees on the IPPS payroll of which 153(.064%) partially verified, In addition, 3 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill.. 2.2, Observation Recommendation tilization of the Wage Budget U The DLG had an approved wage budget of UGX.24,842,960,886 and obtained supplementary funding of UGX. 6,651,677,544 resulting into a I advised the Accounting Officer to.revised wage budget of UGX.31,494,638,430 which was all warranted. Out of the total warrants, UGX.28,702,957,982 was utilized by the DLG resulting in un-utilized warrants of UGX.2,791,680,447 representing utilization of 91% as summarized in the table below and = The District had 2,390 employees on the IPPS payroll of which 153(.064%) partially verified, In addition, 3 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill.. 2.2, Observation Recommendation
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1b84e92b-7218-457f-bc6a-e007d73edc8e
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.of UGX..Payments UGX. Bn.30.86.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = 2,270. , Recommendation The Accounting.1,662,820,152.Unspent Balance UGX. Bn.1.66.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll
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62c5a509-3ac9-4240-ae56-2641c62c10f0
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2.0 Management of the Government Salary Payroll
I advised the. i. ii., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Approved Budget UGX. Supplem entary UGX. = 19 employees who did not appear for the headcount were genuine reasons, which included study leave abroad, staff who had no National IDs at the time of validation. 17 employees were confirmed to have exited the District due to death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification.. i. ii., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Revised Budget UGX. = 19 employees who did not appear for the headcount were genuine reasons, which included study leave abroad, staff who had no National IDs at the time of validation. 17 employees were confirmed to have exited the District due to death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification.. i. ii., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Warrant s UGX. = 19 employees who did not appear for the headcount were genuine reasons, which included study leave abroad, staff who had no National IDs at the time of validation.
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f2e1e4e7-8e80-4c3b-a5fc-8ee2febad165
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2.0 Management of the Government Salary Payroll
Va The District had 1,663 employees on the IPPS payroll of which 1,629 (98%) were fully verified while 34 (2%) did not show up.. = i. 5 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who . , Observation.an obtained into un-utilized representing utilization of 77% as summarized in the table below;.Warran ts UGX..31,047,2 77,897.The summary above is detailed in Appendix 2; From the analysis, I noted that. There was an under absorption of UGX. 7,805,715,844 of the supplementary funding..The Accounting Officer attributed this to late release of funds..lidation of employees on the entity payroll Va The District had 1,663 employees on the IPPS payroll of which 1,629 (98%) were fully verified while 34 (2%) did not show up.. = i. 5 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who . , Observation.approved a revised UGX.31,672,546,170, however, UGX.31,047,277,897 was warranted. Out of the total warrants, UGX.23,866,830,326 was utilized by the warrants.Payment s UGX..23,866,83 0,326.The summary above is detailed in Appendix 2; From the analysis, I noted that. There was an under absorption of UGX. 7,805,715,844 of the supplementary funding..The Accounting Officer attributed this to late release of funds..lidation of employees on the entity payroll
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71588000-f208-4796-aea8-6e9a98b5b44a
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2.0 Management of the Government Salary Payroll
2.2, Observation.Utilization of the Wage Budget The Lira RRH had an approved wage budget of UGX. 8,352,236,799, and obtained supplementary funding of UGX. 1,087,519,737 resulting into a revised wage budget of UGX. 9,439,756,536 which were all warranted. Out of the total warrants, UGX. 9,439,756,536 were utilized by the Lira RRH..Appr oved Bud get UGX. Bn.8.352 = Validation of employees on the RRH payroll Lira RRH had 329 employees on the IPPS payroll of which I advised the. 2.2, Suppl ement ary UGX. Bn.1.088 = . 2.2, Revis ed Budge t UGX. Bn.9.440 = . 2.2, Warra nts UGX. Bn.9.440 = . 2.2, Payme nts UGX. Bn.9.440 = . 2.2, Recommendation..Unspent Balance UGX. Bn.0 = . 2.2, = . , Observation.Utilization of the Wage Budget The Lira RRH had an approved wage budget of UGX. 8,352,236,799, and obtained supplementary funding of UGX. 1,087,519,737 resulting into a revised wage budget of UGX. 9,439,756,536 which were all warranted. Out of the total warrants, UGX. 9,439,756,536 were utilized by the Lira RRH..Appr oved Bud get UGX. Bn.8.352 = . , Suppl ement ary UGX. Bn.1.088 = 322 (97.9%) were fully verified while Seven(07) (2.1%) did not show up.
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cdec2079-c161-4776-b238-a467d9e6bea6
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1 |
2.0 Manaqement of the Government Salary Paxroll
99.5%.Revised Warrant Budget s UGX. UGX.733 = . , Payments UGX.. = . , Unspent Balance UGX.. = . , Recommendation advised the Accounting Officer to ensure that the District Service Commission is constituted to handle the recruitment... = employees validated Ministry of. , = the to be by Public. 2.2, Observation Utilization of the Waqe Budget I The DLG had an approved wage budget of UGX.19,241,285,546, and obtained supplementary funding of UGX.3,883,547,189 resulting into a revised wage budget of UGX.23,124,832,735 which was all warranted Out of the total warrants, UGX.23,022,014,181 was utilized by the DLG resulting in un-utilized warrants of UGX.102,818,552 representing.Appro ved Budge.t UGX. 19,241, 285,54 = PSIST June, 2023. These. 2.2, summarized in the table.Suppleme ntary UGX.. = new records in my Commissions to support their first appointment. A total of 39 (2%) employees on the payroll did not appear. 2.2, utilization of 99.5%.Revised Warrant Budget s UGX. UGX.733 = suspension of Commission and lack of clearance from MoPS. I informed the Accounting Officer that the issue of late release of supplementary funds would be brought to the attention of the 39 (2%) did not show up. were. 2.2, Payments UGX.. = . 2.2, Unspent Balance UGX.. = were. 2.2, Recommendation advised the Accounting Officer to ensure that the District Service Commission is constituted to handle the recruitment... = advised Accounting Officer to; Use the payroll as a basis of updating payrolls for
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e65c7df7-aba7-4b74-bc47-3ff114eaab78
|
1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
UGX.5,276,514,616 The Accounting Officer should liaise with MOFPED..Supple mentar y UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn UGX. Unspent Balance UGX. Bn 42.023 5.276 47.299 41.808 41.808 00 = . , Observation Utilization of the Wage Budget Tororo DLG/ had an approved wage budget of UGX.42,023,253,012.resulting into a revised wage budget of UGX.47,299,767,628 which was all warranted. Out of the total warrants, UGX.41,808,132,872 was utilized by Tororo DLG resulting in un-utilized warrants of UGX.00 representing utilization of 100% as summarized in the table below; Approved Budget UGX. Bn.Supple mentar y UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn UGX. Unspent Balance UGX. Bn 42.023 5.276 47.299 41.808 41.808 00 = Inconsistent information undermines the integrity of the District's records and may complicate the employee service history and the attention of the Ministry of Public Service. , Observation Utilization of the Wage Budget Tororo DLG/ had an approved wage budget of UGX.42,023,253,012.Payment s Bn.Supple mentar y UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn UGX. Unspent Balance UGX. Bn 42.023 5.276 47.299 41.808 41.808 00 = Inconsistent information undermines the integrity of the District's records and may complicate the employee service history and the attention of the Ministry of Public Service. , Recommendation
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7f039800-9240-4309-a354-42ab9a91ea78
|
1 |
1.0 Payroll Management in the Local Government
Revised budget (UGX) Amount released (UGX) %age funding receive d (UGX) Salary, Observations Recommendations = I informed the Accounting Officer that this matter will be addressed to the relevant authority. , Observations Recommendations = . , Observations Recommendations = . , Observations Recommendations = I advised the MoPS to ensure that recruitments are. 11,854,230,712, Observations Recommendations = 11,854,230,712. 11,854,230,712, Observations Recommendations = 100%. 11,854,230,712, Observations Recommendations = avoid retun of funds. 91,519,973, Observations Recommendations = 91,519,973. 91,519,973, Observations Recommendations = 100%. 91,519,973, Observations Recommendations = to the consolidated. 498,391,471, Observations Recommendations = 498,391,471. 498,391,471, Observations Recommendations = 100%. 498,391,471, Observations Recommendations = fund.. 293,106,338, Observations Recommendations = 293,106,338. 293,106,338, Observations Recommendations = 100%. 293,106,338, Observations Recommendations = I advised the MoPS to ensure that recruitments are. 12,737,248,494, Observations Recommendations = 12,737,248,494. 12,737,248,494, Observations Recommendations = . 12,737,248,494, Observations Recommendations = I advised the MoPS to ensure that recruitments are. , Observations Recommendations = . , Observations Recommendations = 100%. , Observations Recommendations = I advised the MoPS to ensure that recruitments are. Out of the total receipts for the financial year of UGX. 12,737,248,494, UGX.11,681,216,046 was spent by the entity resulting in an unspent balance of UGX.1,056,032,448
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faa7e080-c73d-4a60-93fe-99534537d08d
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1 |
2.0 Management of the Government Salary Payroll
15,437,6 09,740, Supple menta ry (UGX) = 4,731,9 08,136. 15,437,6 09,740, Revise d Budge t (UGX) = 20,169, 517,87 6. 15,437,6 09,740, Warra nts (UGX) = 20,169, 517,87 5. 15,437,6 09,740, Paymen ts (UGX) = 18,637,2 26,196. 15,437,6 09,740, Unspen t Balanc e = (UGX) 1,532,29 1,679. 15,437,6 09,740, of planned activities. = . 15,437,6 09,740, = . From the analysis, I noted that; There was an under absorption of UGX.1,532,291,679 out of the supplementary funding. The Accounting Officer explained that the vote received supplementary wage of UGX.4,731,908,136 yet the total supplementary wage requested for was UGX. 3,612,903,319 leading to an over release of UGX.1,119,004,817. The total swept back as, Supple menta ry (UGX) = From the analysis, I noted that; There was an under absorption of UGX.1,532,291,679 out of the supplementary funding. The Accounting Officer explained that the vote received supplementary wage of UGX.4,731,908,136 yet the total supplementary wage requested for was UGX. 3,612,903,319 leading to an over release of UGX.1,119,004,817. The total swept back as. From the analysis, I noted that; There was an under absorption of UGX.1,532,291,679 out of the supplementary funding. The Accounting Officer explained that the vote received supplementary wage of UGX.4,731,908,136 yet the total supplementary wage requested for was UGX. 3,612,903,319 leading to an over release of UGX.1,119,004,817. The total swept back as, Revise d Budge t
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908b2013-6a5a-4768-9ce0-5bb3b7b0eb6a
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1 |
2.0 Management of the Government Salary Payroll
The District had an approved wage budget of UGX.37,558,516,075 and obtained supplementary funding of UGX.7,104,827,063 resulting into a revised wage budget of UGX.44,663,343,138 which was all warranted. Out of the total warrants, UGX.43,492,482,438 was utilized by the DLG resulting in un-utilized warrants of UGX.1,170,860,698 representing utilization of 97% as summarized in the table below and details in Appendix 6;.Unspent Balance UGX..1,170,860,698.From the analysis, I noted the following;. There was an under absorption of UGX.1,170,860,698 The supplementary funding of UGX.7,104,827,063 was not fully utilized..The Accounting Officer explained that this was due to late release = 02 employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.. , Recommendation.I advised the Accounting Officer to request for re-voting of.... There was an under absorption of UGX.1,170,860,698 The supplementary funding of UGX.7,104,827,063 was not fully utilized..The Accounting Officer explained that this was due to late release = stations. To always with the stakeholders. , Recommendation.I advised the Accounting Officer to request for re-voting of.....The Accounting Officer explained that this was due to late release = liaise. , Observation.Utilization of the Wage Budget
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e0d6e657-fc59-48d4-a9f0-98da05b044f5
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.of UGX..Payments UGX. Bn.30.86.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = 2,299. , Recommendation The Accounting.1,662,820,152.Unspent Balance UGX. Bn.1.66.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll
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1871cce5-5002-4cb8-9180-274b8cadab84
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1 |
2.0 Manaqement of the Government Salary Payroll
Bn = I noted late disbursement of wage funds that were sent one prior to the close of the financial year .. 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.Warra nts UGX. Bn = . 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.detailed Unspent Balance UGX Bn = . 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.The Accounting Officer should liaise with the MoFPED to ensure that those funds are re- voted to be used for the intended purposes. = an frame Ministry Service. the case staff who appeared the. 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of. = . 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of. = headcount. 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.funding of UGX.6,694,847,513 wage budget of UGX.35,285,606,647 . budget of UGX.35,285,600,642 was warranted. Out of utilized by the DLG resulting in un-utilized UGX. 3,077,416,614 representing utilization of 91% summarized Payments UGX. Bn = b). 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.Suppleme ntary UGX. Bn = of recruitment. were partially. 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.Approved Revised Budget Budget UGX. Bn UGX. Bn = . 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.Warra nts UGX. Bn = 44 (1.5%) employees who appeared for headcount
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cce400d0-a860-480c-99da-2d6f1bdbe040
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = obtain minute extracts for the. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by.Approv ed Budget UGX. Bn mentary.13.772 2.511 16.284 15.859 15.859 0.absorbed. = (complete/fully verified) (A). , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by.Warra nts UGX. Bn.13.772 2.511 16.284 15.859 15.859 0.From the analysis, I noted that all warranted funds were = 959. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = 13,543,398,492 42 839,462,772 Ministry Service.. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of
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f9061abc-8f6a-46b9-84b1-3056f9fe8cbf
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1 |
2.0 Management of the Government Salary Payroll
tilization of the Wage Budget The Gulu RRH warranted., Recommendation = . tilization of the Wage Budget The Gulu RRH warranted., Recommendation = had an approved Out of the total warrants, UGX.8,816,353,872 was utilized by resulting in. tilization of the Wage Budget The Gulu RRH warranted., Recommendation = wage budget UGX.8,110,353,682, and obtained supplementary funding of UGX.825,600,000 resulting into a revised wage budget of UGX.8,935,953,682 of which UGX.8,935,953,682 (100%) was. tilization of the Wage Budget The Gulu RRH warranted., Recommendation = of. tilization of the Wage Budget The Gulu RRH warranted., Recommendation = 2.1 U. the Gulu UGX.119,599,810 summarized in the table below., Recommendation = RRH. the Gulu UGX.119,599,810 summarized in the table below., Recommendation = representing. the Gulu UGX.119,599,810 summarized in the table below., Recommendation = un-utilized utilization of. the Gulu UGX.119,599,810 summarized in the table below., Recommendation = warrants of 98.7% as. the Gulu UGX.119,599,810 summarized in the table below., Recommendation = . Approv ed Budget UGX. Bn UGX. Bn, Recommendation = Supple mentar y UGX. Bn. Approv ed Budget UGX. Bn UGX. Bn, Recommendation = Revised Budget Warrants UGX. Bn. Approv ed Budget UGX. Bn UGX. Bn, Recommendation = Payment s UGX. Bn. Approv ed Budget UGX. Bn UGX. Bn, Recommendation = Unspent Balance
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4abc8b75-9159-47fb-8d0f-dcc4564f4be2
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1 |
2.0 Management of the Government Salary Paxroll
representing utilization of 97% as summarized in the table below;. 2.1, 4 = Utilization of the Wage Budget The District had an approved wage budget of UGX.18,127,048,573 and did not obtain supplementary funding resulting into a revised wage budget of UGX.18,127,048,573 which was all warranted. Out of the total warrants, UGX.17,582,293,918 was utilized by the DLG resulting in un-utilized warrants of UGX.544,754,655 representing utilization of 97% as summarized in the table below;. 2.1, 5 = Utilization of the Wage Budget The District had an approved wage budget of UGX.18,127,048,573 and did not obtain supplementary funding resulting into a revised wage budget of UGX.18,127,048,573 which was all warranted. Out of the total warrants, UGX.17,582,293,918 was utilized by the DLG resulting in un-utilized warrants of UGX.544,754,655 representing utilization of 97% as summarized in the table below;. 2.1, 6 = The Accounting Officer should liaise with the MOFPED to ensure timely release of funds and also ensure that pension documentation is. , 1 = Approv ed Budget UGX. Bn. , 2 = Supple mentar Bn. , 3 = Revise Budget Bn. , 4 = Payment s UGX. Bn. , 5 = Unspent Balance UGX. Bn. , 6 = The Accounting Officer should liaise with the MOFPED to ensure timely release of funds and also ensure that pension documentation is. , 1 = 18.1 18.1 18.1 17.6 0.5. , 2 = 18.1 18.1 18.1 17.6 0.5. , 3 = 18.1 18.1 18.1 17.6 0.5. , 4 = 18.1 18.1 18.1 17.6 0.5. , 5 = 18.1 18.1 18.1 17.6 0.5. , 6 = The Accounting Officer
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15bf9308-2581-4d5e-8948-3dac68145f9b
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1 |
1.7.2 Ihe service delivery under focus areas
requested.clearance to recruit in the letter dated 24th August 2022 and Ist = November 2022 that were not fully_responded to Validation of employees on the entity paxroll The District had 1,215 employees on the IPPS payroll of which 1,175 (96.7%) were did not show up. In addition, 12 individuals had not accessed the payroll by end of. 2.2, Supple mentar (UGX).1,640,6 55,693.. = . 2.2, Revised Budget (UGX).14,780,47 8,552.. = . 2.2, Warrant (UGX).14,780,47 8,552.. = . 2.2, Payments (UGX).14,366,756 , 320.. = . 2.2, Recommendation.I informed Accounting all be brought attention of relevant authorities..... = . 2.2, the Officer that the matter would to.... = I the Accounting Officer to; a) Use the verified payroll as a basis. 2.2, advised = of. 2.2, the the... = . , Observation.Utilization of the Waqe Budqet The DLG had an approved wage budget of UGX.13,139,822,859, and obtained supplementary funding of UGX. 1,640,655,693 resulting into a revised wage budget of UGX.14,780,478,552 which was warranted. Out of the total warrants, UGX.14,366,756,320 was utilized by the DLG resulting in un-utilized warrants of UGX. 413,722,232 representing utilization of 97% as summarized in the table below and.Approved Unspent Budget Balance (UGX) (UGX).13,139,822, 413,722,232 859.From the analysis, I noted that; There was an under absorption of UGX.413,722,232 The supplementary funding of UGX.411,910,264 was not utilized The Accounting Officer explained that management
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2100bdcd-925e-4598-8dc5-554c61627ae9
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
2.1, Observation = ilization of the Wage Budget Ut The DLG had an initial approved wage budget of UGX. 23,209,752,000, and obtained supplementary funding of UGX. 8,238,560,000 resulting into a revised wage budget of UGX. 31,448,312,000 (excluding pensions and gratuity), of which all was warranted. Out of the total warrants of UGX. 31,448,312,000, UGX. 30,896,101,146 was utilized by the DLG resulting in un-utilized warrants of UGX. 552,210,854 representing utilization of 98% as summarized in the table below.. 2.1, Observation = ilization of the Wage Budget Ut The DLG had an initial approved wage budget of UGX. 23,209,752,000, and obtained supplementary funding of UGX. 8,238,560,000 resulting into a revised wage budget of UGX. 31,448,312,000 (excluding pensions and gratuity), of which all was warranted. Out of the total warrants of UGX. 31,448,312,000, UGX. 30,896,101,146 was utilized by the DLG resulting in un-utilized warrants of UGX. 552,210,854 representing utilization of 98% as summarized in the table below.. 2.1, Observation = ilization of the Wage Budget Ut The DLG had an initial approved wage budget of UGX. 23,209,752,000, and obtained supplementary funding of UGX. 8,238,560,000 resulting into a revised wage budget of UGX. 31,448,312,000 (excluding pensions and gratuity), of which all was warranted. Out of the total warrants of UGX. 31,448,312,000, UGX. 30,896,101,146 was utilized by the DLG resulting in un-utilized warrants of UGX. 552,210,854 representing utilization of 98% as summarized in the table below.. 2.1, Observation = ilization of the Wage Budget
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e4b7daf8-c6a8-4e51-ab80-1c31c7695f62
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1 |
2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX.8,359,122,223 was utilized by the DLG resulting in un-utilized warrants of UGX.1,058,707,387 representing.Unspent Balance Bn.UGX. Bn 9.42 9.42 8.36 1.06 Unspent.Paymen ts UGX. = 087 31,785,8 29 105,468, 784. Producti on Health Educatio n Roads Water Natural Resource Services Planning Internal, Observation Utilization of the Wage Budget.The DLG had an approved wage budget of UGX.8,750,645,610, and obtained supplementary funding of UGX.667,184,394 resulting into a revised wage budget of UGX.9,417,829,610 which was all warranted Out of the total warrants, UGX.8,359,122,223 was utilized by the DLG resulting in un-utilized warrants of UGX.1,058,707,387 representing..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = UGX.. Producti on Health Educatio n Roads Water Natural Resource Services Planning Internal, Recommendation Accounting.The should touch are..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = UGX.. Producti on Health Educatio n Roads Water Natural Resource Services Planning Internal, Recommendation Accounting.keep in with the MoPS so that staff recruited immediately the..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = UGX.. s Commun ity Based Audit 27,524,0 Trade and Industry 70,168,0 Total, Observation Utilization of the Wage Budget.The DLG had an approved wage budget of UGX.8,750,645,610, and obtained supplementary funding of UGX.667,184,394 resulting into a revised wage budget of UGX.9,417,829,610 which was all warranted
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c55a8e92-97e7-4961-8b96-578905a122f9
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1 |
2.0 Management of the Government Salary Payroll
gratuity hence low = (completelfully_verified(A) Partially verified (individuals 106 whose information availed at. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a.wage funds of UGX.124,901,257 (0.5%)..Supple mentary UGX. Bn.11.328.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and gratuity hence low = (completelfully_verified(A) Partially verified (individuals 106 whose information availed at. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a.budget of Out of the total warrants, UGX.15,141,993,215 was utilized by the DLG.Revised Budget UGX. Bn.25.956.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and
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f35a8a7f-2e6a-4099-9c78-8ca3c7b70301
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1 |
2.0 Management of the Government Salary Paxroll
Officer to = 8,690 From further analysis, I noted that there was an under absorption of UGX.974,290,314 from release. As shown in. 2.1, Observation Recommendation Utilization of the Waqe Budget The DLG had an approved wage budget of I advised UGX.11,517,871,536 obtained supplementary funding of Accounting Officer to = 8,690 From further analysis, I noted that there was an under absorption of UGX.974,290,314 from release. As shown in. 2.2, Observation Recommendation Utilization of the Waqe Budget The DLG had an approved wage budget of I advised UGX.11,517,871,536 obtained supplementary funding of Accounting Officer to = recruitment among_others. Validation of employees on the entity paxrol The District had 663 employees on the IPPS payroll of which 639 (96. were fully verified, 5 (0.78%) partially verified, 19 (2.9%) not verified. were. 2.2, Observation Recommendation Utilization of the Waqe Budget The DLG had an approved wage budget of I advised UGX.11,517,871,536 obtained supplementary funding of Accounting Officer to = recruitment among_others. Validation of employees on the entity paxrol The District had 663 employees on the IPPS payroll of which 639 (96. were fully verified, 5 (0.78%) partially verified, 19 (2.9%) not verified. were. 2.2, Observation Recommendation Utilization of the Waqe Budget The DLG had an approved wage budget of I advised UGX.11,517,871,536 obtained supplementary funding of Accounting
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5d3b6cd3-c2ae-4397-8c59-27df5f7db39e
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1 |
2.0 Management of the Government Salary Payroll
gratuity hence low = 1,401,548,424. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a.which.Unspent Balance UGX. Bn.10.689.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and gratuity hence low = 1,401,548,424. , Recommendation Accounting should laisse with.of Public service to clear recruitments to be able to absorb the wage. Ministry.... = initiate a process of transfer of salary. , Recommendation Accounting should laisse with..... = . , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a.revised UGX.25,831,211,258 (99.5.Approve d Budget UGX. Bn.14.627.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and
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cd7c4bcd-a2ef-43ce-b497-91288bddf8a3
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1 |
2.0 Management of the Government Salary Payroll
U The District had an approved wage budget of UGX.17,278,037,999, and obtained supplementary funding of UGX.3,011,150,202 resulting into a revised wage budget of UGX.20,289,188,201, UGX.19,191,331,922 (95%) was warranted resulting into unwarranted funds of UGX.1,097,856,279 (5%). I advised the Accounting Officer to engage the authorities once the ban is lifted to allow. 2.1, Observation = Approv ed Budge t UGX. Bn 17,278. 2.1, Observation = Supple menta ry UGX. Bn 3,011. 2.1, Observation = Revised Budget UGX. Bn 20,289. 2.1, Observation = Warran ts UGX. Bn 19,191. 2.1, Observation = Payment s UGX. Bn 19,191. 2.1, Observation = Unspent Balance UGX. Bn 1,097,856,277. 2.1, Recommendation = . 2.1, Recommendation = . 2.1, Recommendation = . , Observation = From the above analysis UGX.1,097,856,277 was unspent from the supplementary funding .. , Observation = From the above analysis UGX.1,097,856,277 was unspent from the supplementary funding .. , Observation = From the above analysis UGX.1,097,856,277 was unspent from the supplementary funding .. , Observation = From the above analysis UGX.1,097,856,277 was unspent from the supplementary funding .. , Observation = From the above analysis UGX.1,097,856,277 was unspent from the supplementary funding .. , Observation = From the above analysis UGX.1,097,856,277 was unspent from the supplementary funding .. , Recommendation = From the above analysis UGX.1,097,856,277 was unspent from the supplementary funding .. , Recommendation = From the above analysis
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e5ab0e44-ef5e-40e8-8b06-b04b70702da7
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1 |
2.0 Management of the Government Salary Payroll
tilization of the Wage Budget U The DLG had an approved wage budget of UGX.24,842,960,886 and obtained supplementary funding of UGX. 6,651,677,544 resulting into a I advised the Accounting Officer to.revised wage budget of UGX.31,494,638,430 which was all warranted. Out of the total warrants, UGX.28,702,957,982 was utilized by the DLG resulting in un-utilized warrants of UGX.2,791,680,447 representing utilization of 91% as summarized in the table below and = From the analysis, I noted that; · The supplementary funding of UGX. 2,791,680,447 was not utilized. The Accounting Officer explained that permanent Secretary Ministry. , Observation Recommendation tilization of the Wage Budget U The DLG had an approved wage budget of UGX.24,842,960,886 and obtained supplementary funding of UGX. 6,651,677,544 resulting into a I advised the Accounting Officer to.revised wage budget of UGX.31,494,638,430 which was all warranted. Out of the total warrants, UGX.28,702,957,982 was utilized by the DLG resulting in un-utilized warrants of UGX.2,791,680,447 representing utilization of 91% as summarized in the table below and = From the analysis, I noted that; · The supplementary funding of UGX. 2,791,680,447 was not utilized. The Accounting Officer explained that permanent Secretary Ministry. , Observation Recommendation tilization of the Wage Budget U The DLG had an approved wage budget of UGX.24,842,960,886 and obtained supplementary funding of UGX. 6,651,677,544 resulting into a I advised the Accounting Officer to.liaise with
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a7c4aa0b-e071-4197-9bfc-d38ec80e1771
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1 |
The Accounting Officer should;
Comparison of the re-computed estimated wage bill of UGX.11,201,141,313 and the approved district wage estimate of UGX.14,577,291,000 revealed an excess budget of UGX.3,376,149,687.
Over budgeting for wages creates opportunities for over payment of staff as well as payments to ghost employees.
The Accounting Officer responded that they arrived at their wage estimate using only staff in post at the district.
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bfac2266-be66-43ff-b277-bd0e00ba7e1b
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1 |
2.0 Management of the Government Salary Payroll
2.1, Observation = ization of the Wage Budget Util The District had an approved wage budget of UGX. 10,881,565,560, and obtained supplementary funding of UGX. 22,260,414,986 resulting into a revised wage budget of UGX.33,141,980,546 which was all warranted. Out of the total warrants, UGX.11,481,312,284 was utilized by the District resulting in un-utilized warrants of UGX 21,660,668,262 representing utilization of 35% as summarized in the table below and detailed in Appendix 6. 2.1, Observation = ization of the Wage Budget Util The District had an approved wage budget of UGX. 10,881,565,560, and obtained supplementary funding of UGX. 22,260,414,986 resulting into a revised wage budget of UGX.33,141,980,546 which was all warranted. Out of the total warrants, UGX.11,481,312,284 was utilized by the District resulting in un-utilized warrants of UGX 21,660,668,262 representing utilization of 35% as summarized in the table below and detailed in Appendix 6. 2.1, Observation = ization of the Wage Budget Util The District had an approved wage budget of UGX. 10,881,565,560, and obtained supplementary funding of UGX. 22,260,414,986 resulting into a revised wage budget of UGX.33,141,980,546 which was all warranted. Out of the total warrants, UGX.11,481,312,284 was utilized by the District resulting in un-utilized warrants of UGX 21,660,668,262 representing utilization of 35% as summarized in the table below and detailed in Appendix 6. 2.1, Observation = ization of the Wage Budget
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86c41b52-6c6b-40e0-8e28-c32f8230bdfb
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1 |
2.0 Management of the Government Salary Payroll
The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Supple mentar y UGX. = From the analysis, I noted that; The supplementary funding worth UGX. 589,104,053 not fully utilized.. , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Revise d Budget UGX. = From the analysis, I noted that; The supplementary funding worth UGX. 589,104,053 not fully utilized.. , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted.
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d2b546a0-b81b-411a-a881-7660f5011164
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2.0 Management of the Government Salary Payroll
The District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit;
2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = . , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Paymen ts UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = . , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise..Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = . , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.. = appointments of all. , Observation Recommendation Utilization of the Wage Budget
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fb844e0c-d654-4761-bf95-12666d1121c2
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1 |
2.0 Management of the Government Salary Payroll
, Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Approved Budget UGX. Bn = 18.57. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Supplem entary UGX. Bn = 3.46. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Revised Budget UGX. Bn = 22.03. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Warran ts UGX:. Bn = 22.03. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants,
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6ab2b7cf-ae22-4d10-a973-eb906b040ade
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1 |
2.0 Management of the Government Salary Payroll
21,043,386,417, and obtained supplementary funding of UGX. 2,855,427,080 resulting into a revised wage budget of UGX. 23,898,813,497 which was all warranted. Out of the total warrants, UGX. 21,984,713,950 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,914,099,546 I the Accounting Officer to improve accuracy of the entity's budget by ensuring that all budget estimates are.detailed in Appendix Supple mentary UGX. Bn.21.98 2.86 23.90 23.8 21.9 1.9.From the analysis, I noted that The supplementary funding of UGX. 1,914,099,546 was not = the Accounting Officer. The Accounting Officer explained that wage supplementary budgets were sent by Ministry of Finance to address the salary enhancement for science teachers.. 2.2, Observation.tilization of the Wage Budget U The DLG had an approved wage budget of UGX. 21,043,386,417, and obtained supplementary funding of UGX. 2,855,427,080 resulting into a revised wage budget of UGX. 23,898,813,497 which was all warranted. Out of the total warrants, UGX. 21,984,713,950 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,914,099,546 I the Accounting Officer to improve accuracy of the entity's budget by ensuring that all budget estimates are.2 Revised Budget UGX. Bn.21.98 2.86 23.90 23.8 21.9 1.9.From the analysis, I noted that The supplementary funding of UGX. 1,914,099,546 was not = the Accounting Officer. The Accounting Officer explained that wage supplementary budgets were sent by Ministry of Finance to address the salary enhancement for science teachers.. 2.2, Observation.tilization of the Wage Budget U The DLG had an approved wage budget of UGX.
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76e40f72-7fd8-44d2-a1c5-c4ec5b0a0493
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1 |
2.0 Management of the Government Salary Payroll
balances amounting to UGX.17.9Bn as shown in the table below; Table showing analysis of spending on budgeted wage funds. I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.146.9.1Bn Budgeted and approved wage funds for the four financial years, only UGX.129.02Bn was spent giving rise to unspent I advised the Accounting Officer to engage with the, Recommendation = I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.146.9.1Bn Budgeted and approved wage funds for the four financial years, only UGX.129.02Bn was spent giving rise to unspent I advised the Accounting Officer to engage with the. I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.146.9.1Bn Budgeted and approved wage funds for the four financial years, only UGX.129.02Bn was spent giving rise to unspent I advised the Accounting Officer to engage with the, Recommendation = I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.146.9.1Bn Budgeted and approved wage funds for the four financial years, only UGX.129.02Bn was spent giving rise to unspent I advised the Accounting Officer to engage with the. I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.146.9.1Bn Budgeted and approved wage funds for the four financial years, only UGX.129.02Bn was spent giving rise to unspent I advised the Accounting Officer to engage with the, Recommendation = I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.146.9.1Bn Budgeted and approved wage funds for the four financial
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8f1c466d-4049-45ee-aa6d-921d15ca63d8
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = In addition, 46 individuals had not accessed the payroll by end updating monthly payrolls for paying. 2.2, Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = In addition, 46 individuals had not accessed the payroll by end updating monthly payrolls for paying. 2.2, Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = In addition, 46 individuals had not accessed the payroll by end updating monthly payrolls for paying. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of
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998c9499-10e2-4a10-8a5a-3ee34527d1ca
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1 |
2.6 Estimated Wage Budget for validated staff for FY 2023/2024
Comparison of the re-computed estimated wage bill of UGX.16,363,479,258 and the approved District wage estimate of UGX.21,712,678,000 revealed an over budget of UGX.5,349,198,742.
Over budgeting for wages creates opportunities for misappropriation of salaries.
The Accounting Officer did not provide a response for this matter.
11
continue engaging the District Service Commission, Ministry of Public Service and MoFPED to have these positions filled.
engage relevant stakeholders to develop and implement a costed staff structure for the primary, secondary and tertiary institutions
The Ministry of Public Service and the Accounting Officer should review the approved wage estimates of the District for the FY 2023/24 in line with the results of the validation exercise to ensure accurate wage bill for the District.
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18e38cad-0675-4de2-bcfb-b30121a31feb
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2.0 Management of the Government Salary Paxroll
resulting into unwarranted funds of UGX.1,321,432,185 (6%). Out of the total warrants, UGX.20,519,372,422 was utilized by the DLG resulting in un-utilized warrants of.Approve d Budget UGX Bn 18.01 = Validation of employees on the entity payroll The District had 1508 employees on the IPPS payroll of which 1358 (90%) were fully verified, 131 (8.6%) partially verified, there were no unverified employees, and 19 (1.4%) did not show up. The following observations were made; a) Out of 1508 employees, 1358 (90%) employees. 2.2, Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,096,712,838 and obtained supplementary funding of UGX.4,657,990,070 resulting into a revised wage budget of UGX.22,754,702,908 of which UGX.21,433,270,723 (94%) was warranted resulting into unwarranted funds of UGX.1,321,432,185 (6%). Out of the total warrants, UGX.20,519,372,422 was utilized by the DLG resulting in un-utilized warrants of.Supplem entary UGX. Bn = Validation of employees on the entity payroll The District had 1508 employees on the IPPS payroll of which 1358 (90%) were fully verified, 131 (8.6%) partially verified, there were no unverified employees, and 19 (1.4%) did not show up. The following observations were made; a) Out of 1508 employees, 1358 (90%) employees. 2.2, Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,096,712,838 and obtained supplementary funding of UGX.4,657,990,070 resulting into a revised wage budget of UGX.22,754,702,908 of which UGX.21,433,270,723 (94%) was warranted
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0e198765-3927-488b-9c4e-bd33361cdc50
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
2.1, Observation = zation of the Wage Budget Utili The MC had an approved wage budget of UGX. 10,073,428,639 and obtained supplementary funding of UGX. 13,377,418,241 resulting into a revised wage budget of UGX. 23,450,846,880 which was all warranted. Out of the total warrants, UGX. 11,060,184,753 was utilized by the MC resulting in un-utilized warrants of UGX. 12,390,662,126 representing utilization of 47% as summarized in the table below; Approved Budget UGX. Suppleme ntary UGX. Revised Budget Warrants UGX. Bn Payment s UGX. Unspent Balance. 2.1, Observation = zation of the Wage Budget Utili The MC had an approved wage budget of UGX. 10,073,428,639 and obtained supplementary funding of UGX. 13,377,418,241 resulting into a revised wage budget of UGX. 23,450,846,880 which was all warranted. Out of the total warrants, UGX. 11,060,184,753 was utilized by the MC resulting in un-utilized warrants of UGX. 12,390,662,126 representing utilization of 47% as summarized in the table below; Approved Budget UGX. Suppleme ntary UGX. Revised Budget Warrants UGX. Bn Payment s UGX. Unspent Balance. 2.1, Observation = zation of the Wage Budget Utili The MC had an approved wage budget of UGX. 10,073,428,639 and obtained supplementary funding of UGX. 13,377,418,241 resulting into a revised wage budget of UGX. 23,450,846,880 which was all warranted. Out of the total warrants, UGX. 11,060,184,753 was utilized by the MC resulting in un-utilized warrants of UGX. 12,390,662,126 representing utilization of 47% as summarized in the table below;
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368d624d-faed-4355-ba9e-f2bf28541d22
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.2.1 The District had an approved wage budget of UGX. 27,052,920,343 and obtained supplementary funding of UGX. 5,468,455,621 resulting into a revised wage budget of UGX. 32,521,375,964 which was all warranted. Out of the total warrants, UGX. 32,521,375,964 was utilized by the DLG.Approv ed Budget UGX. Bn.27.05.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = The total number of individuals who did not appear for headcount (no-shows) (D). , Observation
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a79bed27-0f96-476b-bd12-755e026b67ee
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8.0 Management of the Government Salary Payroll
8.1, Observation = Utilization of the Wage Budget The District had an approved wage budget of UGX.14,044,517,111, and obtained supplementary funding of UGX.6,118,295,475 resulting into a revised wage budget of UGX.20,162,812,586 which was all warranted. Out of the total warrants, UGX.15,934,675,615 was utilized by the District resulting in un-utilized warrants of The Officer should ensure commencement of recruitment processes so wage. 8.1, Observation = Utilization of the Wage Budget The District had an approved wage budget of UGX.14,044,517,111, and obtained supplementary funding of UGX.6,118,295,475 resulting into a revised wage budget of UGX.20,162,812,586 which was all warranted. Out of the total warrants, UGX.15,934,675,615 was utilized by the District resulting in un-utilized warrants of The Officer should ensure commencement of recruitment processes so wage. 8.1, Observation = Utilization of the Wage Budget The District had an approved wage budget of UGX.14,044,517,111, and obtained supplementary funding of UGX.6,118,295,475 resulting into a revised wage budget of UGX.20,162,812,586 which was all warranted. Out of the total warrants, UGX.15,934,675,615 was utilized by the District resulting in un-utilized warrants of The Officer should ensure commencement of recruitment processes so wage. 8.1, Observation = Utilization of the Wage Budget
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a28d5b94-a7b2-4226-a4a0-646b028fa2e4
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2.0 Management of the Government Salary Payroll
The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Approv ed Budget = . , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Supple mentar y UGX. = A total of UGX. 5,737,320 was paid as salary to 9 employees in. , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted.
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c12a16d0-eea0-4556-9f6b-cd2a593ec7e0
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2.0 Management of the Government Salary Payroll
There was an under absorption of UGX. 84,450,759.. 2.1, Observation = From the analysis, I noted that; There was an under absorption of UGX. 84,450,759.. 2.1, Recommendation = I advised the Accounting Officer to engage MoFPED for timely release of wage.. 2.1, Observation = The supplementary funding of UGX. 2,380,791,939 was requested by the Accounting Officer. last quarter and could not be absorbed.. 2.1, Observation = The supplementary funding of UGX. 2,380,791,939 was requested by the Accounting Officer. last quarter and could not be absorbed.. 2.1, Observation = The supplementary funding of UGX. 2,380,791,939 was requested by the Accounting Officer. last quarter and could not be absorbed.. 2.1, Observation = The supplementary funding of UGX. 2,380,791,939 was requested by the Accounting Officer. last quarter and could not be absorbed.. 2.1, Observation = The supplementary funding of UGX. 2,380,791,939 was requested by the Accounting Officer. last quarter and could not be absorbed.. 2.1, Recommendation = I advised the Accounting Officer to engage MoFPED for timely release of wage.. 2.1, Observation = The Accounting Officer explained that the funds were received in the. 2.1, Observation = The Accounting Officer explained that the funds were received in the. 2.1, Observation = The Accounting Officer explained that the funds were received in the. 2.1, Observation = The Accounting Officer explained that the funds were received in the. 2.1, Observation = The Accounting Officer explained that the funds were received in the. 2.1, Recommendation = I advised the Accounting Officer to engage MoFPED for timely release of wage.. 2.1, Observation = . 2.1, Observation = . 2.1, Observation = . 2.1, Observation = . 2.1, Observation = . 2.1, Recommendation = District payroll to promptly remove such employees and avoid continued loss to government.
For staff on transfer of
8
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d0771306-d477-4b0c-accc-4e8492245e63
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget The DLG had an approved wage budget of UGX.16,616,582,537, and obtained supplementary funding of UGX.4,089,866,273 resulting into The MOFPED should always ensure.warranted. Out of the total warrants of UGX. 17,793,305,483, all was utilized by.Payment s UGX. Bn.17.793 = Inconsistent information undermines the integrity of the District's records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. The Accounting Officer explained that acknowledged the findings and explained that they had written to the affected individuals to submit evidence of their dates of birth for submission to Ministry of Public I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period 1,286 employee records were captured on wrong scale/notches leading to an over computation of UGX. 238,552,607 and under A total of 90 employees were not paid salary amounting to UGX142,360,267 in the period under review leading to arrears Over-remittance of UGX1,060,141,924 and under-remittance of UGX178,263,172. of statutory deductions were made by the entity during the period. Over-remittance of UGX530,348,738 and under-remittance of UGX105.493,798 of non-statutory deductions were made by the entity during the period. will be verified and recoveries done and arrears paid.. , Observation
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e025a512-cfb2-4c64-a095-26aed303a651
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2.0 Management of the Government Salary Payroll
18,387,39 1,000, Recommendation = Ministry of service give. , Observation = . , Observation = . , Observation = . , Observation = . , Recommendation = release of funds and also ensure pension prepared guidance. , Recommendation = recruitment of staff.. There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding was not fully utilized, Observation = There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding was not fully utilized. There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding was not fully utilized, Observation = There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding was not fully utilized. There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding was not fully utilized, Observation = There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding was not fully utilized. There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding was not fully utilized, Observation = There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding was not fully utilized. There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding was not fully utilized, Recommendation = There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding was not fully utilized. There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding was not fully utilized, Recommendation = There was an under absorption of UGX.5,383,883,608 (26%) and the supplementary funding
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73b987d1-0d84-4281-a3e9-c1f7956dbc4f
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2.0 Management of the Government Salary Payroll
2.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 15,232,600,000, and obtained supplementary funding of UGX. 5,834,723,085 resulting into a revised wage budget of UGX. 21,067,323,085 which UGX. 19,615,128,506 (93%) was warranted resulting into unwarranted funds of UGX.1,452,194,579 (7%).. 2.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 15,232,600,000, and obtained supplementary funding of UGX. 5,834,723,085 resulting into a revised wage budget of UGX. 21,067,323,085 which UGX. 19,615,128,506 (93%) was warranted resulting into unwarranted funds of UGX.1,452,194,579 (7%).. 2.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 15,232,600,000, and obtained supplementary funding of UGX. 5,834,723,085 resulting into a revised wage budget of UGX. 21,067,323,085 which UGX. 19,615,128,506 (93%) was warranted resulting into unwarranted funds of UGX.1,452,194,579 (7%).. 2.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 15,232,600,000, and obtained supplementary funding of UGX. 5,834,723,085 resulting into a revised wage budget of UGX. 21,067,323,085 which UGX. 19,615,128,506 (93%) was warranted resulting into unwarranted funds of UGX.1,452,194,579 (7%).. 2.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 15,232,600,000, and obtained supplementary funding of
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36f1093f-c8dc-4307-ab26-846c2892dd8b
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
absorption of UGX.1.291Bn (6%) and the supplementary funding was not fully utilized. Validation of employees on the entity payroll. , Recommendation = There was an under absorption of UGX.1.291Bn (6%) and the supplementary funding was not fully utilized. Validation of employees on the entity payroll. , Recommendation = There was an under absorption of UGX.1.291Bn (6%) and the supplementary funding was not fully utilized. Validation of employees on the entity payroll. , Recommendation = There was an under absorption of UGX.1.291Bn (6%) and the supplementary funding was not fully utilized. Validation of employees on the entity payroll. 2.2, Observation = The District had 1502 employees on the IPPS payroll of which 1337, (89%) were fully verified, 158 (10.5%) partially verified, 00 (0%) not verified, and 07 (0.5%) did not show up.
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b45e8353-f490-43b8-bd49-8251d3831c28
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1 |
2.0 Management of the Government Salary Payroll
The district had an approved wage budget of UGX.18,744,059,419, and obtained supplementary funding of UGX.6,859,340,611 resulting into a revised wage budget of UGX.25,603,400,030 which was all warranted. Out of the total warrants, UGX.20, 524,223,086 was utilized by the district resulting in un-utilized warrants of UGX.5, 079,176,941 representing utilization of 80% as summarized.Supple mentar y UGX. Bn.18.744 6.859 25.603 25.603 20.524 5.079 Failure to fully absorb salaries affects Education, Health and Social service delivery. = Not verified (appeared for validation 17 9,971,122. Not verified (appeared for validation 17 9,971,122, Observation Recommendation.No 2.1 Utilization of the Wage Budget The district had an approved wage budget of UGX.18,744,059,419, and obtained supplementary funding of UGX.6,859,340,611 resulting into a revised wage budget of UGX.25,603,400,030 which was all warranted. Out of the total warrants, UGX.20, 524,223,086 was utilized by the district resulting in un-utilized warrants of UGX.5, 079,176,941 representing utilization of 80% as summarized.Revised Budget UGX. Bn.18.744 6.859 25.603 25.603 20.524 5.079 Failure to fully absorb salaries affects Education, Health and Social service delivery. = Not verified (appeared for validation 17 9,971,122. Not verified (appeared for validation 17 9,971,122, Observation Recommendation.No 2.1 Utilization of the Wage Budget
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86bb9644-e15f-4aa2-bd6b-0ad480df3322
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.resulting in.Suppleme ntary UGX. Bn.5.47.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = Not verified (appeared for validation but not verified) (C). , Observation
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796a9630-cb8d-4551-9521-9951358a2ac4
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.of UGX..Payments UGX. Bn.30.86.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = 136,769,125. , Recommendation The Accounting.1,662,820,152.Unspent Balance UGX. Bn.1.66.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll
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04f16aa5-adee-4f6c-a6b1-7ee750de3e40
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2.0 Management of the Government Salary Payroll
representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Payments UGX. = The Accounting Officer explained that the supplementary funding was requested for by the Vote to fill the wage-underfunded gap and planned recruitment. The utilized wage was occasioned by delayed. The Accounting Officer explained that the supplementary funding was requested for by the Vote to fill the wage-underfunded gap and planned recruitment. The utilized wage was occasioned by delayed, Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Balance UGX. = The Accounting Officer explained that the supplementary funding was requested for by the Vote to fill the wage-underfunded gap and planned recruitment. The utilized wage was occasioned by delayed. The Accounting Officer explained that the supplementary funding was requested for by the Vote to fill the wage-underfunded gap and planned recruitment. The utilized wage was occasioned by delayed, Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage. = The Accounting Officer explained that the supplementary funding was requested for by the Vote to fill the wage-underfunded gap and planned recruitment. The utilized wage was occasioned by delayed. 2.2, Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Approved Budget UGX.
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7252b237-ce98-41c2-9113-0c9d135abbca
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
Officer should ensure timely commencement. , Recommendation = The District had an approved wage budget of UGX.14,016,320,430, and obtained supplementary funding of UGX.2,030,585,678 resulting into a revised wage budget of UGX.16,046,906,108 which was all warranted. The Accounting Officer should ensure timely commencement. , Recommendation = The District had an approved wage budget of UGX.14,016,320,430, and obtained supplementary funding of UGX.2,030,585,678 resulting into a revised wage budget of UGX.16,046,906,108 which was all warranted. The Accounting Officer should ensure timely commencement. , Observation = the District UGX.2,064,270,047. , Observation = Out of the total warrants, UGX.13,982,636,060 was utilized by resulting summarized in the table below; Supplementa ry UGX. Bn Revise. , Observation = in un-utilized utilization. , Observation = of Appendix 8 refers.. , Observation = warrants 87%. , Recommendation = of as processes wage funds received are fully absorbed.. , Recommendation = of recruitment so all. , Observation = Approve d Budget UGX. Bn 14.02. , Observation = representing d Budge t UGX. Bn 2.03 16.05. , Observation = 16.05 Failure to fully absorb salaries affects Education, Health and. , Observation = Warran ts UGX. Bn 13.98. , Observation = Paymen ts UGX. Bn Unspe nt Balanc e UGX. Bn 4.23. , Recommendation = of as processes wage funds received are fully absorbed.. , Recommendation =
7
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54d8f774-c112-4ae2-9c53-9e39ccc843d7
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1 |
2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Warrants UGX. = were fully verified, 256(12%) partially verified, and 47(3%) did not show up. In addition, 5 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill.. , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Payments UGX. = were fully verified, 256(12%) partially verified, and 47(3%) did not show up. In addition, 5 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill.. , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted.
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811029fe-25ff-4b2c-80bc-09cfb92ce8ed
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.un-utilized.Revised Budget UGX. Bn.32.52.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = (Accounted for and not accounted for) Subtotal (A+B+C+D)=E 2,299 Employees who appeared for head count 1. , Observation
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c888ee17-7d67-4415-af02-282b5cae9cdf
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
Util The DLG had an approved wage budget of UGX. 14,689,607,946, and obtained supplementary funding of UGX. 1,446,780,716 resulting into The should.Payment s UGX. Bn.1,446 16,136 16,136 13,996 2,139 From the analysis, I noted that; = onsistencies in Employee Details Inc individual.. , Recommendation.Recommendation.1,446 16,136 16,136 13,996 2,139 From the analysis, I noted that; = onsistencies in Employee Details Inc individual.. , = . 2.2, Observation ization of the Wage Budget Util The DLG had an approved wage budget of UGX. 14,689,607,946, and obtained supplementary funding of UGX. 1,446,780,716 resulting into The should.Approv ed Budget UGX. Bn 14,689.1,446 16,136 16,136 13,996 2,139 From the analysis, I noted that; = There was an under absorption of UGX. 2,139,779,780 A total of 349 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an Inconsistent information undermines the integrity of the District's records and may complicate the employee service history and. 2.2, Observation ization of the Wage Budget
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13165b4a-9806-4b1e-9007-69acaf5f7954
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1 |
2.0 Management of the Government Salary Payroll
Supplem entary UGX. = 40 individuals whose names were not on the District's payroll by These upon The Accounting Officer explained that:. , Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Revised Budget UGX. = 40 individuals whose names were not on the District's payroll by These upon The Accounting Officer explained that:. , Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Warrant s UGX. = 40 individuals whose names were not on the District's payroll by These upon The Accounting Officer explained that:. , Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Payments UGX. = 40 individuals whose names were not on the District's payroll by These upon The Accounting Officer explained that:. , Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Balance UGX. = 40 individuals whose names were not on the District's payroll by These upon The Accounting Officer explained that:. , Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088
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f0a360d1-b344-46a3-bda0-f02ce3fd8828
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1 |
2.0 Management of the Government Salary Payroll
812 employees 701 (86.33%) appeared for the validation exercise and presented all the pre-requisite documents to confirm were other A total of 15 (1.85%) employees on the payroll did not appear for the validation and were categorised as follows;. 2.2, warranted. public service for clearance to recruit Out of the total warrants, UGX.10,170,508,822 was utilized by the upon lifting the ban. DLG resulting in un-utilized warrants of UGX.939,812,211 representing utilization of 84.6% as summarized in the table below;.Unspent Balance (UGX) = Out of 812 employees 701 (86.33%) appeared for the validation exercise and presented all the pre-requisite documents to confirm were other A total of 15 (1.85%) employees on the payroll did not appear for the validation and were categorised as follows;. 2.2, warranted. public service for clearance to recruit Out of the total warrants, UGX.10,170,508,822 was utilized by the upon lifting the ban. DLG resulting in un-utilized warrants of UGX.939,812,211 representing utilization of 84.6% as summarized in the table below;. = . 2.2, warranted. public service for clearance to recruit Out of the total warrants, UGX.10,170,508,822 was utilized by the upon lifting the ban. DLG resulting in un-utilized warrants of UGX.939,812,211 representing utilization of 84.6% as summarized in the table below;.Approved Budget (UGX) = b) validated. 2.2, warranted. public service for clearance to recruit Out of the total warrants, UGX.10,170,508,822 was utilized by the upon lifting the ban. DLG resulting in un-utilized warrants of UGX.939,812,211 representing utilization of 84.6% as summarized in the table below;.Supplement ary (UGX) = 96 (11.82%) employees appeared for headcount partially due to lack of minuteslextracts
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46b354a8-7f94-4b89-8717-b64d7d5a6f64
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.2.1 The District had an approved wage budget of UGX. 27,052,920,343 and obtained supplementary funding of UGX. 5,468,455,621 resulting into a revised wage budget of UGX. 32,521,375,964 which was all warranted. Out of the total warrants, UGX. 32,521,375,964 was utilized by the DLG.Approv ed Budget UGX. Bn.27.05.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = Partially verified (individuals information availed at the physical verification did not fulfil all the requirements) (B). , Observation
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3dd1b3d5-52a2-478a-831f-fb579a5625f0
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2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX. 17,889,395,530 was utilized by the I advised the Accounting Officer to liaise with MoPs and MoFPED to ensure that clearance for. 2.1, Observation Recommendation = ilization of the Wage Budget Ut Lira District had an approved wage budget of UGX. 20,418,806,935, and obtained supplementary funding of UGX. 1,922,840,814 resulting into a revised wage budget of UGX. 22,341,647,749 which was all warranted Out of the total warrants, UGX. 17,889,395,530 was utilized by the I advised the Accounting Officer to liaise with MoPs and MoFPED to ensure that clearance for. 2.1, Observation Recommendation = ilization of the Wage Budget Ut Lira District had an approved wage budget of UGX. 20,418,806,935, and obtained supplementary funding of UGX. 1,922,840,814 resulting into a revised wage budget of UGX. 22,341,647,749 which was all warranted
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abcdda0c-304d-4b87-86fb-ff9a7ce7eb08
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2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Payments UGX. = Details in Appendix 3. , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Unspent Balance UGX. = Details in Appendix 3. , Recommendation.I advised the Accounting Officer to expedite the recruitment process and follow up on the utilised MoFPED..funds with the. = . , Recommendation.un-.. = . , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Approv ed Budget = From the analysis, I noted that; The supplementary funding worth UGX. 589,104,053 not fully utilized.. , Observation.Utilization of the Wage Budget
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483dff7f-c0df-4bd6-b066-d87d7709fba0
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2.0 Management of the Government Salary Payroll
un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Warran ts UGX:. Bn = The Accounting Officer explained that under absorption of the wage budget was due to the late release of supplementary funds which came in June.. 2.2, Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Payment Bn = The Accounting Officer explained that under absorption of the wage budget was due to the late release of supplementary funds which came in June.. 2.2, Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Unspent Balance = The Accounting Officer explained that under absorption of the wage budget was due to the late release of supplementary funds which came in June.. 2.2, Recommendation.I advised the Accounting Officer to liaise with MOFPED to ensure that supplementary funding
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68b27ae1-d5b9-4c87-9c67-716e293f5197
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2.0 Management of the Government Salary Payroll
gratuity hence low = The District had 1,369 employees on the IPPS payroll of which 1,224 (89%) were fully verified, 106 (8%) partially verified, and 39(3%) did not show up. In addition; 12 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the. 2.2, Recommendation Accounting should laisse with.of Public service to clear recruitments to be able to absorb the wage. Ministry.... = The Ministry of Public Service should make arrangements to validate any staff who have been. 2.2, Recommendation Accounting should laisse with..... = . , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a.revised UGX.25,831,211,258 (99.5.Approve d Budget UGX. Bn.14.627.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and
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6de887b4-0a67-4533-b306-28f5880ecb53
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2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX.17,644,180,858 was utilized by the DLG resulting in un-utilized warrants of UGX.1,079,204,114 representing utilization of 94% as summarized in the table below and detailed in Appendix 2. Approv ed Budget UGX. Supple mentar y UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn. 2.1, Observation = tilization of the Wage Budget U The DLG had an approved wage budget of UGX.16,454,179,690, and obtained supplementary funding of UGX.2,269,205,291 resulting into a revised wage budget of UGX.18,723,384,972 which was all warranted Out of the total warrants, UGX.17,644,180,858 was utilized by the DLG resulting in un-utilized warrants of UGX.1,079,204,114 representing utilization of 94% as summarized in the table below and detailed in Appendix 2. Approv ed Budget UGX. Supple mentar y UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn. 2.1, Observation = tilization of the Wage Budget U The DLG had an approved wage budget of UGX.16,454,179,690, and obtained supplementary funding of UGX.2,269,205,291 resulting into a revised wage budget of UGX.18,723,384,972 which was all warranted
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d618277b-917b-45d4-acce-bab3d0b6204c
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2.0 Management of the Government Salary Payroll
The district had an approved wage budget of UGX.18,744,059,419, and obtained supplementary funding of UGX.6,859,340,611 resulting into a revised wage budget of UGX.25,603,400,030 which was all warranted. Out of the total warrants, UGX.20, 524,223,086 was utilized by the district resulting in un-utilized warrants of UGX.5, 079,176,941 representing utilization of 80% as summarized.Unspent Balance UGX. Bn.18.744 6.859 25.603 25.603 20.524 5.079 Failure to fully absorb salaries affects Education, Health and Social service delivery. = . , The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = frame validation. , The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = of Public Service Regularly review the payroll. , The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = of Public Service Regularly review the payroll. Total number of staff verified (complete/fully verified) (A) 1,563 1,673,438,012 Partially verified(individuals whose information availed at the physical verification did not fulfil all the 16 29,957,986, Observation Recommendation.No 2.1 Utilization of the Wage Budget
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4f7d525d-4dcc-4a17-a97a-8432550c8420
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2.0 Management of the Government Salary Payroll
13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = to unrealistic wage budgeting. Validation of employees on the entity payroll not show up.. , Observation.Utilization of the Wage Budget.The DLG had an approved wage budget of UGX. 15,725,604,699 and obtained supplementary funding of UGX.945,298,845 resulting into a revised wage budget of UGX. 16,670,903,544 which was all warranted. Out of the total warrants, UGX. 16,633,472,683 was utilized by the DLG resulting in un-utilized warrants of UGX.37,430,860 estimates.Payment s UGX..16,633,47 2,683.Details in Appendix 2.From the analysis, I noted that:.was under Health, 16% under Education and 13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = to unrealistic wage budgeting. Validation of employees on the entity payroll not show up.. , Observation.Utilization of the Wage Budget.The DLG had an approved wage budget of UGX. 15,725,604,699 and obtained supplementary funding of UGX.945,298,845 resulting into a revised wage budget of UGX. 16,670,903,544 which was all warranted. Out of the total warrants, UGX. 16,633,472,683 was utilized by the DLG resulting in un-utilized warrants of UGX.37,430,860 estimates.Unspent Balance UGX..37,430,860.Details in Appendix 2.From the analysis, I noted that:.was under Health, 16% under Education and
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8856e8ce-b2a5-429e-a062-e060d3bd6b7b
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1 |
2.0 Management of the Government Salary Payroll
The District had an approved wage budget of UGX.37,558,516,075 and obtained supplementary funding of UGX.7,104,827,063 resulting into a revised wage budget of UGX.44,663,343,138 which was all warranted. Out of the total warrants, UGX.43,492,482,438 was utilized by the DLG resulting in un-utilized warrants of UGX.1,170,860,698 representing utilization of 97% as summarized in the table below and details in Appendix 6;.Unspent Balance UGX..1,170,860,698.From the analysis, I noted the following;. There was an under absorption of UGX.1,170,860,698 The supplementary funding of UGX.7,104,827,063 was not fully utilized..The Accounting Officer explained that this was due to late release = of funds Validation of employees on the entity payroll The District had 3562 employees on the IPPS payroll of which 3431 (96%) were fully verified, 02 (0.1%) not verified, and 129 (3.6%) did not show up.. 2.2, Recommendation.I advised the Accounting Officer to request for re-voting of.... There was an under absorption of UGX.1,170,860,698 The supplementary funding of UGX.7,104,827,063 was not fully utilized..The Accounting Officer explained that this was due to late release = I advised Accounting Officer undertake following;. 2.2, Recommendation.I advised the Accounting Officer to request for re-voting of.....The Accounting Officer explained that this was due to late release = the to the. , Observation.Utilization of the Wage Budget
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e2ada79a-ebf9-4ec6-b497-7654af770d96
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1 |
2.0 Management of the Government Salary Payroll
gratuity hence low = The District had 1,369 employees on the IPPS payroll of which 1,224 (89%) were fully verified, 106 (8%) partially verified, and 39(3%) did not show up. In addition; 12 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the. 2.2, Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a..Warra nts UGX. Bn.25.831.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and
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87c20e9d-1cc6-48aa-9613-c5d9b949a692
|
1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = accounted for) accounted for by. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = accounted for) accounted for by
13
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27e8e9ff-ec5c-44da-a92c-213bc9d60c45
|
1 |
2.0 Management of the Government Salary Payroll
The District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit;
2.2, Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Approve d Budget UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = 1,199 (75%) were fully verified, 36 (2%) were partially verified,. 2.2, Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Supplementa ry UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = 1,199 (75%) were fully verified, 36 (2%) were partially verified,. 2.2, Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Revise d Budge t UGX. Bn.Balanc e UGX. Bn 19.48
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1e0c9e55-a76a-40dc-b2e8-d529ee023a62
|
1 |
4.0 Management of the Government Salary Payroll
UGX.223, 773,095 was spent representing an over expenditure of UGX.205, 309,842. Failure to absorb the funds released for salaries and salary. ) Out of the total receipts for the financial year 2021/22 of UGX.24,413,449,751, UGX.24,367,423,718 was spent by The entity on payment and settlement of salary and salary related expenses resulting into an unspent balance of UGX.46, 026,033 hence an absorption level of 99.8%. For the FY 2022/23, out of the total receipts worth UGX.24,243,203,655; UGX.23,761,957,374 was spent by The ministry thereby resulting into unabsorbed funds of UGX.686, 556,123. In addition, I noted that although UGX.18, 463,253 was received for arrears for the Financial Year 2022/23, UGX.223, 773,095 was spent representing an over expenditure of UGX.205, 309,842. Failure to absorb the funds released for salaries and salary, No = ) Out of the total receipts for the financial year 2021/22 of UGX.24,413,449,751, UGX.24,367,423,718 was spent by The entity on payment and settlement of salary and salary related expenses resulting into an unspent balance of UGX.46, 026,033 hence an absorption level of 99.8%. For the FY 2022/23, out of the total receipts worth UGX.24,243,203,655; UGX.23,761,957,374 was spent by The ministry thereby resulting into unabsorbed funds of UGX.686, 556,123. In addition, I noted that although UGX.18, 463,253 was received for arrears for the Financial Year 2022/23,
|
5225c13a-1745-4bf5-b84b-a7b496f4da8c
|
1 |
2.0 Management of the Government Salary Payroll
Uti The District had an approved wage budget of UGX. 11,359,178,456, and obtained supplementary funding of UGX. 1,195,112,316 resulting into a revised wage budget of UGX. 12,554,290,772 which was all warranted. Out of the total warrants, UGX. 12,035,082,874 was utilized by the District resulting in un-utilized warrants of UGX.519,207,898 representing utilization of 96% as summarized in the table below and detailed in Appendix 6. Approved Revised Warrants Unspent The liaise fill and I, = . Budget UGX. Bn, Observation = Supplementary UGX. Bn. Budget UGX. Bn, Observation = Budget UGX. Bn UGX. Bn. Budget UGX. Bn, Observation = Payments UGX. Bn. Budget UGX. Bn, Recommendation = Balance UGX. Bn. Budget UGX. Bn, Recommendation = advised the Accounting Officer to continue liaising with MoPS for immediate. Budget UGX. Bn, = . 11.359, Observation = 1.195 12.554. 11.359, Observation = 12.554. 11.359, Observation = 12.035. 11.359, Recommendation = Balance UGX. Bn. 11.359, Recommendation = recruitment once the ban is lifted. 11.359, = . From the analysis, I noted that,, Observation = From the analysis, I noted that,. From the analysis, I noted that,, Observation = From the analysis, I noted that,. From the analysis, I noted that,, Observation = From the analysis, I noted that,. From the analysis, I noted that,, Recommendation = From the analysis, I noted that,. From the analysis, I noted that,, Recommendation = From the analysis, I noted that,. From the analysis, I noted that,,
|
06dcb877-61e7-4635-ad15-dd1b5798c7d2
|
1 |
2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Supple mentar y UGX. = The Accounting Officer explained that there was a delay in approval of recruitment therefore affecting the utilization of the excess wage. Validation of employees on the entity payroll The District had 2069, employees on the IPPS payroll of which 1,766(85%) I advised the Accounting. , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Revise d Budget UGX. = The Accounting Officer explained that there was a delay in approval of recruitment therefore affecting the utilization of the excess wage. Validation of employees on the entity payroll The District had 2069, employees on the IPPS payroll of which 1,766(85%) I advised the Accounting. , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted.
|
13e347c6-38f2-445c-99ea-27572e8d3258
|
1 |
Manaqement of the Government Salary Paxroll
resulting into a revised wage budget of UGX.18, 491,631 which was all warranted. Out of the total warrants, UGX.14,993,514,365 was utilized by 707, = The Accounting Officer attributed the underutilization of wage to the ban on recruitment and late release of a supplementary budget for recruitment of staff at the town councils.. 2.1, Observation Recommendation_ The Accounting of.Utilization of the Waqe Budget The District had an approved wage budget UGX.13,966,054,443, and obtained supplementary funding of UGX.4,740,986,188 resulting into a revised wage budget of UGX.18, 491,631 which was all warranted. Out of the total warrants, UGX.14,993,514,365 was utilized by 707, = The Accounting Officer attributed the underutilization of wage to the ban on recruitment and late release of a supplementary budget for recruitment of staff at the town councils.. 2.1, Observation Recommendation_ The Accounting of.Utilization of the Waqe Budget The District had an approved wage budget UGX.13,966,054,443, and obtained supplementary funding of UGX.4,740,986,188 resulting into a revised wage budget of UGX.18, 491,631 which was all warranted. Out of the total warrants, UGX.14,993,514,365 was utilized by 707, = The Accounting Officer attributed the underutilization of wage to the ban on recruitment and late release of a supplementary budget for recruitment of staff at the town councils.. 2.1, Observation Recommendation_ The Accounting of.Utilization of the Waqe Budget The District had an approved wage budget UGX.13,966,054,443, and obtained supplementary funding of UGX.4,740,986,188
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727f821e-c2db-409e-866b-18fe821e5254
|
1 |
2.0 Management of the Government Salary Payroll
The District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit;
The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise..Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = Not verified (appeared for validation but not verified) (C) 338 321,071,179. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.. = so that. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.MoFPED to that supplementary funds. = . , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Approve d Budget UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = . , Observation Recommendation Utilization of the Wage Budget
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037737a7-90b3-4111-b776-290190399cf6
|
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