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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, Observation = lization of the Wage Budget 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, Observation = lization of the Wage Budget
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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.Approv ed Budget UGX. Bn.16.616 = 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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f7f04202-c95c-46a2-b4c3-431e82f9a9e7
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2.0 Management of the Government Salary Payroll
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 .. 2.2, Observation = Validation of employees on the entity payroll
The District had 1656 employees on the IPPS payroll of which 1613 (97%) were fully verified, and 43 (3%) did not show up.. 2.2, Observation = Validation of employees on the entity payroll The District had 1656 employees on the IPPS payroll of which 1613 (97%) were fully verified, and 43 (3%) did not show up.. 2.2, Observation = Validation of employees on the entity payroll The District had 1656 employees on the IPPS payroll of which 1613 (97%) were fully verified, and 43 (3%) did not show up.. 2.2, Observation = Validation of employees on the entity payroll The District had 1656 employees on the IPPS payroll of which 1613 (97%) were fully verified, and 43 (3%) did not show up.. 2.2, Observation = Validation of employees on the entity payroll The District had 1656 employees on the IPPS payroll of which 1613 (97%) were fully verified, and 43 (3%) did not show up.. 2.2, Observation = Validation of employees on the entity payroll
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f1bab7fb-5e22-48d1-a503-e0f2ec03cb30
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1 |
2.0 Management of the Government Salary Payroll
The District had an approved wage budget of UGX.18,387,391,000 and obtained supplementary funding of UGX.2,423,743,880 resulting into a revised wage budget of UGX.20,811,134,880 which was all warranted. The Officer should liaise with the MOFPED to ensure. No 2.1 Utilization of the Wage Budget The District had an approved wage budget of UGX.18,387,391,000 and obtained supplementary funding of UGX.2,423,743,880 resulting into a revised wage budget of UGX.20,811,134,880 which was all warranted. The Officer should liaise with the MOFPED to ensure, Observation = No 2.1 Utilization of the Wage Budget The District had an approved wage budget of UGX.18,387,391,000 and obtained supplementary funding of UGX.2,423,743,880 resulting into a revised wage budget of UGX.20,811,134,880 which was all warranted. The Officer should liaise with the MOFPED to ensure. No 2.1 Utilization of the Wage Budget The District had an approved wage budget of UGX.18,387,391,000 and obtained supplementary funding of UGX.2,423,743,880 resulting into a revised wage budget of UGX.20,811,134,880 which was all warranted. The Officer should liaise with the MOFPED to ensure, Recommendation = No 2.1 Utilization of the Wage Budget The District had an approved wage budget of UGX.18,387,391,000 and obtained supplementary funding of UGX.2,423,743,880 resulting into a revised wage budget of UGX.20,811,134,880 which was all warranted. The Officer should liaise with the MOFPED to ensure. No 2.1 Utilization of the Wage Budget
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a5c35566-912b-4796-8f76-dd08ce995bfa
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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.Unspent Balance UGX..37,430,860.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.. , 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 = officer delete validated/not accounted 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 = . , 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
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71637de4-69a0-4cb8-bf76-1ed75ed9b291
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2.0 Manaqement of the Government Salary Paxroll
verified , and 39 Accounting Officer to (2.3%) did not show up liaise with the 2%). , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted resulting into unwarranted funds of UGX. 2,267,959,532 (10.7%) .. = 769 19. 2.2 Validation of employees on the entity paxroll The District had 1723 employees on the IPPS payroll of which 1675 I advised the (97 . were fully verified, 9 (0.5%) partially verified , and 39 Accounting Officer to (2.3%) did not show up liaise with the 2%). , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted resulting into unwarranted funds of UGX. 2,267,959,532 (10.7%) ..Approved Budget UGX. = Ministry of Public In addition, 5 individuals had not accessed the payroll by end of Service to ensure June, 2023. These were captured as new records in my immediate clean up determination of the District wage bill. and update of the payroll. For the. , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted
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20d59f38-3f47-4ced-b5d9-322f712f2711
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2.0 Management of the Government Salary Payroll
gratuity hence low = The total number of individuals. , 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 = . , 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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31bf2bdd-afcb-425d-a5b0-d551bcf9b715
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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, = From the analysis, I noted that; There was an under absorption of UGX.3,713,977,266.. 2.1, Observation Recommendation_ The Accounting of.Officer should liaise with the MOFPED to ensure timely release of funds. = From the analysis, I noted that; There was an under absorption of UGX.3,713,977,266.. 2.1, Observation Recommendation_ The Accounting of.Officer should liaise with the MOFPED to ensure timely release of funds. = From the analysis, I noted that; There was an under absorption of UGX.3,713,977,266.. 2.1, Observation Recommendation_ The Accounting of.Officer should liaise with the MOFPED to ensure timely release of funds. = . 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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24cb8502-5227-49ec-85f9-3c0491379386
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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.Payment s UGX. Bn = 22,462,168, 916. , 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.Unspen t Balance UGX. Bn = 1,808,87 0. , 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. = . , 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. = . 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.Approve d Budget UGX. Bn = There was an under absorption of UGX.1,808,870 Validation of employees on the entity payroll
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09bd742f-e102-42fa-a6ba-27b2c6025294
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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..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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7f3d3f9e-6127-4387-bb9f-2fffb43ff629
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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. = requirements) (B). requirements) (B), The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = District promptly such employees and. requirements) (B), The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = . requirements) (B), The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = . but not verified) (C), Observation Recommendation.No 2.1 Utilization of the Wage Budget
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86348f29-7bad-44a1-90e5-87e1e0d5c18c
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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. No 2.1 lization of the Wage Budget 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, Observation = No 2.1 lization of the Wage Budget 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. No 2.1 lization of the Wage Budget
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ccd62e61-d0e8-437c-b09b-c96471bccd0c
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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.Payment s UGX. Bn = validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. A total of 05 (0.26%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. A total of 58(3.1%) employees on the payroll did not appear for the validation and were categorised as follows; i. 02 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for. 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.Unspen t Balance UGX. Bn = validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. A total of 05 (0.26%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. A total of 58(3.1%) employees on the payroll did not appear for the validation and were categorised as follows; i. 02 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for. 2.2, Observation Recommendation
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548fb076-4a02-4f90-86a7-aed9aef6487a
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2.0 Manaqement of the_Government Salary Payroll
, and obtained supplementary funding of UGX.1,794,410,734 resulting into a revised wage budget of UGX.16,904,254,631 which was all warranted. Out of the total warrants, UGX.15,804,253,087 was utilized by. The DLG had an approved wage budget of UGX.15,109,843,897 , and obtained supplementary funding of UGX.1,794,410,734 resulting into a revised wage budget of UGX.16,904,254,631 which was all warranted. Out of the total warrants, UGX.15,804,253,087 was utilized by, 3 = The DLG had an approved wage budget of UGX.15,109,843,897 , and obtained supplementary funding of UGX.1,794,410,734 resulting into a revised wage budget of UGX.16,904,254,631 which was all warranted. Out of the total warrants, UGX.15,804,253,087 was utilized by. The DLG had an approved wage budget of UGX.15,109,843,897 , and obtained supplementary funding of UGX.1,794,410,734 resulting into a revised wage budget of UGX.16,904,254,631 which was all warranted. Out of the total warrants, UGX.15,804,253,087 was utilized by, 4 = The DLG had an approved wage budget of UGX.15,109,843,897 , and obtained supplementary funding of UGX.1,794,410,734 resulting into a revised wage budget of UGX.16,904,254,631 which was all warranted. Out of the total warrants, UGX.15,804,253,087 was utilized by. The DLG had an approved wage budget of UGX.15,109,843,897 , and obtained supplementary funding of UGX.1,794,410,734 resulting into a revised wage budget of
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e3506384-37bd-458c-9be3-136626c79065
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2.0 Manaqement of the Government Salary Paxroll
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 = . , summarized in the table.Suppleme ntary UGX.. = . , utilization of 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... = . , = Accounting. , 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 = . , summarized in the table.Suppleme ntary UGX.. = . , utilization of
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eca68555-d8e1-474f-aa0b-4f06dc3b6672
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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. = . , 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. = . , Recommendation.I advised the Accounting Officer to expedite the recruitment process and follow up on the utilised MoFPED..funds with the. = names on the Officer. , 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 = . , Observation.Utilization of the Wage Budget
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eb20da85-cc64-4a90-8a36-b5d6d41f6836
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2.0 Manaqement of the Government Salary Paxroll
appeared for the validation and were not and presented all the pre-requisite documents. , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted resulting into unwarranted funds of UGX. 2,267,959,532 (10.7%) .. = following observations were made; individuals that did Out of 1723 employees who were on the District payroll by June not physically appear 2023, 1675 (97.2%) employees appeared for the validation and were not and presented all the pre-requisite documents. , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted resulting into unwarranted funds of UGX. 2,267,959,532 (10.7%) ..Approved Budget UGX. = . , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted resulting into unwarranted funds of UGX. 2,267,959,532 (10.7%) ..Suppleme ntary UGX. = abroad, National IDs at the
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9a88af2a-17e8-48ab-957d-fad5f4e09452
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2.0 Management of the Government Salary Payroll
tilization of the Wage Budget U = UGX.7,146,343,002 resulting into a revised wage budget of UGX.32,047,376,208 which was all warranted. un-utilized utilization summarized in the table below and detailed in Bn. 2.1, Observation Recommendation tilization of the Wage Budget U = warrants 87.5% Appendix 4 Unspen. 2.1, Observation Recommendation tilization of the Wage Budget U = The District had 2,622 employees on the IPPS payroll of which 2,385 (91%) were fully verified, 171 (7%) partially verified, 2 I advised Officer to following;. 2.1, Observation Recommendation tilization of the Wage Budget U = the Accounting undertake. 2.1, Observation Recommendation tilization of the Wage Budget U = . 2.2, Observation Recommendation tilization of the Wage Budget U = hence unable to exhaust the available funds. Validation of employees on the entity payroll (0%) not verified, and 64 (2%) did not show up.. 2.2, Observation Recommendation tilization of the Wage Budget U = ed Budget UGX. UGX.. 2.2, Observation Recommendation tilization of the Wage Budget U = In addition, 38 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. The following observations were made; of 2,622. 2.2, Observation Recommendation tilization of the Wage Budget U = . 2.2, Observation Recommendation tilization of the Wage Budget U = . 2.2, Observation Recommendation tilization of the Wage Budget U = . 2.2, Observation Recommendation tilization of the Wage Budget U = . 2.2, Observation Recommendation tilization of the Wage Budget U = the payroll. For staff on transfer of service, the Officer should initiate a process. 2.1, Observation Recommendation tilization of the Wage Budget U = UGX.4,011,756,406. 2.1, Observation Recommendation
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84a26762-baaf-49cc-a46a-0ac4a2cc7340
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2.0 Manaqement of the Government Salary Payroll
UGX.3,077,416,614. The Accounting Officer explained that this. 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.Suppleme ntary UGX. Bn = . 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 = . 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of.detailed Unspent Balance UGX Bn = was an under was due to day. 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. = . 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of. = within appropriate time for the of the. 2.2, Observation Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of. = minute the verified. 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 = Engage concerned In addition; 7 individuals had not accessed the payroll by end of June, 2023. These were captured as new records obtain in my determination of the District wage bill. extracts partially. 2.2, Observation Recommendation Utilization of the Wage Budget The
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930d3a7f-7ab7-4810-b8af-b147ff771c48
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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;.Revised Budget UGX..44,663,34 3,138.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.. , Observation.Utilization of the Wage Budget
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c14d067d-9856-4e87-8622-5c750261d430
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1 |
2.0 Management of the Government Salary Payroll
Supplem entary UGX. = 16,413,7 10,909 1,742,0 72,087. , 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. = 18,155, 782,996. , 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. = 16,961, 789,263 175. , 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. = 15,853,778,. , 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. = 1,108,011,08 8. , 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. = . From the analysis, I noted that; There was an under absorption of UGX.1,108,011,088 from the, Out of the total warrants,
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a6e133ee-dd63-4cfc-bf16-7ea25e294eef
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1 |
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.Payment UGX. Bn = From the analysis, I noted that; There was an under absorption of UGX.913,898,301. , Recommendation.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. = From the analysis, I noted that; There was an under absorption of UGX.913,898,301. , Recommendation.The Accounting should roll over the recruitment of staff to the subsequent financial years .. = From the analysis, I noted that; There was an under absorption of UGX.913,898,301. 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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2ae700c2-0605-47ee-bc75-081f2f3335e9
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1 |
8.0 Management of the Government Salary Payroll
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, Recommendati on Accounting = . , Observation = Approved Budget UGX. Bn. , Observation = Supplement ary UGX. Bn. , Observation = Revised Budget UGX. Bn. , Observation = Warrants UGX. Bn. , Observation = Payme nts UGX. Bn. , Observation = Unspent Balance UGX. Bn. , Recommendati on Accounting = . , Recommendati on Accounting = . , Observation = 14.04. , Observation = 6.12. , Observation = 20.16. , Observation = 20.16. , Observation = 15.93. , Observation = 4.23. , Recommendati on Accounting = . , Recommendati on Accounting = . , Observation = Failure to fully absorb salaries affects Education, Health and Social service delivery.. , Observation = Failure to fully absorb salaries affects Education, Health and Social service delivery.. , Observation = Failure to fully absorb salaries affects Education, Health and Social service delivery.. , Observation = Failure to fully absorb salaries affects Education, Health and Social service delivery.. , Observation = Failure to fully absorb salaries affects Education, Health and Social service delivery.. , Observation = Failure to fully absorb salaries affects Education, Health and Social service delivery.. , Recommendati on Accounting = . , Recommendati on Accounting = . 8.2, Observation = Validation of employees on the entity payroll
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b9b508e4-b580-4d96-8608-100370fde9a8
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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) = Partially verified (individuals information availed at the physical verification did not fulfil all the requirements) (B). , Observation
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9755f4c5-213b-4c74-8b90-f76b70494f2f
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1 |
2.0 Management of the Government Salary Payroll
13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = a) existence and regularity of recruitment.. , 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 13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = a) existence and regularity of recruitment.. , 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 = ensure regular staff are being. , 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 = that. , 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
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55762452-dc36-4e07-94cb-1ddfd1538efd
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1 |
2.0 Manaqement of the_Government Salary Payroll
absorption of UGX.1,100,001,243 The supplementary funding of UGX.751,478,576 was not utilized. There was an under absorption of UGX.1,100,001,243 The supplementary funding of UGX.751,478,576 was not utilized, 4 = There was an under absorption of UGX.1,100,001,243 The supplementary funding of UGX.751,478,576 was not utilized. There was an under absorption of UGX.1,100,001,243 The supplementary funding of UGX.751,478,576 was not utilized, 5 = Accounting Officer should use validated payroll.. There was an under absorption of UGX.1,100,001,243 The supplementary funding of UGX.751,478,576 was not utilized, 6 = . determination of the District wage bill. The summary of the validation exercise is shown in the table below;, 1 = determination of the District wage bill. The summary of the validation exercise is shown in the table below;. determination of the District wage bill. The summary of the validation exercise is shown in the table below;, 2 = determination of the District wage bill. The summary of the validation exercise is shown in the table below;. determination of the District wage bill. The summary of the validation exercise is shown in the table below;, 3 = determination of the District wage bill. The summary of the validation exercise is shown in the table below;. determination of the District wage bill. The summary of the validation exercise is shown in the table below;, 4 = determination of the District wage bill. The summary of the validation exercise is shown in the table below;. determination of the District wage bill. The summary of the validation exercise is shown in the table below;, 5 = determination of the District wage bill. The summary of the validation exercise is shown in the table below;. determination of the District wage bill. The summary of the validation exercise is shown in the table below;, 6 = . Details No. of Number of staff as per the payroll 1,580,
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82aa0ef4-922f-4cec-88c8-00b7d5b28e9c
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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. = . , 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. = . , Observation Recommendation.No 2.1 Utilization of the Wage Budget
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da88c4a1-1644-4ef2-9d6e-f12eba2c9980
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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. = 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, Observation Recommendation.No 2.1 Utilization of the Wage Budget
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4ed45d10-92e2-4c11-abeb-e33be1b7a1cb
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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, Recommendation = tilization of the Wage Budget 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, Recommendation = tilization of the Wage Budget
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0d575bea-eaeb-4396-babb-96353dfa484c
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1 |
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.Supple mentar y UGX. Bn.4.089 = 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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0513ce3f-f1a4-4b04-a02d-11449f4a0ef4
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2.0 Management of the Government Salary Payroll
I further noted that 13 individuals, who were paid UGX 10,418,581 in the last four years, were not accounted for and these were omitted from the validated payroll. 2023, appeared for the validation exercise. were included on the validated payroll,. iv., 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. = A total of UGX 160,842,445 was paid as salary to 17 employees in question after exit and this is considered a financial loss to Government. I further noted that 13 individuals, who were paid UGX 10,418,581 in the last four years, were not accounted for and these were omitted from the validated payroll. 2023, appeared for the validation exercise. were included on the validated payroll,. iv., 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. = A total of UGX 160,842,445 was paid as salary to 17 employees in question after exit and this is considered a financial loss to Government.
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04de6181-fb2f-4dd2-807d-dd483ed2fd1d
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1 |
2.0 Management of the Government Salary Payroll
2.1, Observation = tilization of the Wage Budget 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 = tilization of the Wage Budget 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 = tilization of the Wage Budget 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 = tilization of the Wage Budget
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5afc27c0-8fe6-4951-ae73-09c8461240c5
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1 |
2.0 Management of the Government Salary Payroll
Approv ed Supplem entary Revised Budget Warrants UGX. Bn Payment s UGX. Unspent Balance UGX.. 2.1, = The Accounting should engage the District Service Commission to recruit and fill up the vacant positions. 2.1, = . , Observation Recommendation = . , Observation Recommendation = Budget UGX. UGX. Bn. , Observation Recommendation = UGX. Bn. , Observation Recommendation = . , Observation Recommendation = Bn. , Observation Recommendation = Bn. , = . , = . , Observation Recommendation = 18,383,1 41,322. , Observation Recommendation = 3,826,887 ,135. , Observation Recommendation = 22,210,02 8,453. , Observation Recommendation = 22,210,028, 453. , Observation Recommendation = 20,128,66 6,811. , Observation Recommendation = 2,081,361,642. , = . , = . , Observation Recommendation = Find the details in Appendix 5.. , Observation Recommendation = Find the details in Appendix 5.. , Observation Recommendation = Find the details in Appendix 5.. , Observation Recommendation = Find the details in Appendix 5.. , Observation Recommendation = Find the details in Appendix 5.. , Observation Recommendation = Find the details in Appendix 5.. , = Find the details in Appendix 5.. , = . , Observation Recommendation = From the analysis, I noted that. , Observation Recommendation = From the analysis, I noted that. , Observation Recommendation = From the analysis, I noted that. , Observation Recommendation = From the analysis, I noted that. , Observation Recommendation = From the analysis, I noted that. , Observation
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ad972823-56f6-4dd9-8db6-2639aa65435b
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1 |
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 = The Accounting Officer revealed that the over and under remittances. , Observation 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.Unspent Balance UGX. Bn.2.913 = The Accounting Officer revealed that the over and under remittances. , Recommendation.warranted. Out of the total warrants of UGX. 17,793,305,483, all was utilized by.Recommendation.Recommendation = The Accounting Officer revealed that the over and under remittances
10
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da80504a-3bac-476e-95fd-20dd4fe857ed
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1 |
2.0 Manaqement of the Government Salary Paxroll
transfer salary. , Unspent Balance UGX.. = . , Recommendation advised the Accounting Officer to ensure that the District Service Commission is constituted to handle the recruitment... = . , = . , 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 = . , summarized in the table.Suppleme ntary UGX.. = total of UGX.16,031,441 employees in question after exit and this is considered. , utilization of 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... = . , = . , 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
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bea6b25e-c62a-4b5f-bbf2-d019bf07ba08
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
Validation of employees on the entity payroll. 2.1, Observation Recommendation = There was an under absorption of UGX. 518,980,795 The supplementary funding of UGX. 518,980,795 was not utilized The Accounting Officer explained that under absorption of the wage budget was due to the late release of supplementary funds, which came in June 2023. Validation of employees on the entity payroll. 2.1, Observation Recommendation = There was an under absorption of UGX. 518,980,795 The supplementary funding of UGX. 518,980,795 was not utilized The Accounting Officer explained that under absorption of the wage budget was due to the late release of supplementary funds, which came in June 2023. Validation of employees on the entity payroll. 2.1, Observation Recommendation = There was an under absorption of UGX. 518,980,795 The supplementary funding of UGX. 518,980,795 was not utilized The Accounting Officer explained that under absorption of the wage budget was due to the late release of supplementary funds, which came in June 2023. Validation of employees on the entity payroll. 2.1, Observation Recommendation = There was an under absorption of UGX. 518,980,795 The supplementary funding of UGX. 518,980,795 was not utilized The Accounting Officer explained that under absorption of the wage budget was due to the late release of supplementary funds, which came in June 2023. Validation of employees on the entity payroll. 2.1, Observation Recommendation = There was an under absorption of UGX. 518,980,795 The supplementary funding of UGX. 518,980,795 was not utilized The Accounting Officer explained that under absorption of the wage budget was due to the late release of supplementary funds, which came in June 2023.
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ced89f44-1835-4307-bc48-0ac07951d4b7
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1 |
2.0 Management of the Government Salary Payroll
positions like that of District Education Officer , District Production Officer and Principal Internal Auditor. Validation of employees on the entity_paxrol The District had 812 employees on the IPPS payroll of which 701 (86.33%) were fully verified, 96 (11.82%) partially verified, and 15 (1.85%) 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. The following observations were made;. 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) = the critical vacant positions like that of District Education Officer , District Production Officer and Principal Internal Auditor. Validation of employees on the entity_paxrol The District had 812 employees on the IPPS payroll of which 701 (86.33%) were fully verified, 96 (11.82%) partially verified, and 15 (1.85%) 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. The following observations were made;. 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;.Revised Budget (UGX) = the critical vacant positions like that of District Education
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ef00fd25-22a0-4fa9-80bc-5c37d73e3be1
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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. = . , The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = District promptly such employees and. , The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = avoid continued loss. , The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = to remove. Not verified (appeared for validation 17 9,971,122, Observation Recommendation.No 2.1 Utilization of the Wage Budget
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22cadab2-3f4a-442d-b0ae-b1a11465d7bb
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1 |
2.0 Management of the Government Salary Payroll
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 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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4d038d97-b94e-42ba-8165-ddad27f08a3c
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1 |
2.0 Management of the Government Salary Payroll
, Observation tilization of the Wage Budget The DLG had an approved wage budget of UGX.17,106,021,824, and.U obtained supplementary funding of UGX.1,883,966,602 resulting into a all Out of the total warrants, UGX.14,878,201,079 was utilized by the DLG representing utilization of 78% as summarized in the table below and detailed in Appro ved Budg et UGX. Bn 17,10.6 1,883 18,989 18,989 14,878 4,111 From the analysis, I noted that.. There was an under absorption of UGX.4,111,787,347 The supplementary funding of UGX.1,883,966,602 was not utilized The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and delayed receipt of supplementary wage which couldn't enable them utilize funds during the year Validation of employees on the entity payroll The District had 1443 employees on the IPPS payroll of which -1397 I. = a) b). , Observation
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7c9451dc-5a86-4f64-93f1-0bd8f3fedcc0
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1 |
2.0 Management of the Government Salary Payroll
UGX. Administ ration 837,605, Finance 142,564, Statutory Bodies 207,508,, 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.Supplem entary UGX. Bn 0.67.UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = 167 54,368, 060 524 - 313 -. UGX. Administ ration 837,605, Finance 142,564, Statutory Bodies 207,508,, 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. = 891,973, 227 142,564, 524 207,508, 313. UGX. Administ ration 837,605, Finance 142,564, Statutory Bodies 207,508,, 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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e79b15b2-dcd9-4721-a6a5-ded3df280d01
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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.Payment UGX. Bn = 20.52. , Recommendation.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. = . , Recommendation.The Accounting should roll over the recruitment of staff to the subsequent financial years .. = . , 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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8e47096e-460a-48f2-aad0-cc117069cb43
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2.0 Management of the Government Salary Payroll
gratuity hence low = . , 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 = . , 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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1836d78d-b5a9-4849-89e8-395e9a83e05f
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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) = Not verified (appeared for validation but not verified) (C). , Observation
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fdecd1fd-51ca-4b90-bc05-de4055a59c8a
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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;.Payments UGX..43,492,482, 438.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, Observation.Utilization of the Wage Budget
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447fc0b3-0c70-4554-8b99-92ea410a461d
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2.0 Manaqement of the Government Salary Payroll
2.1, = Observation Utilization of the Waqe Budget The District had an approved wage budget of UGX.11,114,896,019, and obtained supplementary funding of UGX.2,979,655,333 resulting into a revised wage budget of UGX.14,094,551,352 which was all warranted Out of the total warrants, UGX.14,067,904,655 was utilized by the District resulting in un-utilized warrants of UGX.26,646,697 representing utilization of 99.8% as summarized in the table below; details in Appendix 3 Approved Supple Revised Warrants Payments Unspent Budget mentary Budget UGX. Bn UGX. Bn Balance UGX. Bn UGX. Bn UGX. Bn UGX. Bn 11.11 2.98 14.09 14.09 14.07 0.27 From the analysis, I noted that; There was an under absorption of UGX.26,646,697 The supplementary funding of UGX.2,979,655,333 was not utilized. 2.1, Recommendation = The Officer clearance recruitment.. 2.1, Recommendation = Accounting should engage the MoPS for of
The summary of the validation exercise is shown in the table below;
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d58b2e4d-ac58-4fd7-a3e9-44e8fb3f0849
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2.0 Management of the Government Salary Payroll
, Observation Recommendation = Utilization of the Wage Budget. , Observation Recommendation = Utilization of the Wage Budget. , Observation Recommendation = Utilization of the Wage Budget. 2.1, Observation Recommendation = The District had an approved wage budget of UGX.29,279,277,052 and obtained supplementary funding of UGX.6,784,741,320 resulting into a revised wage budget of UGX.36,064,018,372 which was all warranted. Out of the total warrants, UGX.35,221,693,794 was utilized by the I advised the received funds are utilised to avoid having Salary arrears.. 2.1, Observation Recommendation = The District had an approved wage budget of UGX.29,279,277,052 and obtained supplementary funding of UGX.6,784,741,320 resulting into a revised wage budget of UGX.36,064,018,372 which was all warranted. Out of the total warrants, UGX.35,221,693,794 was utilized by the I advised the received funds are utilised to avoid having Salary arrears.. 2.1, Observation Recommendation = The District had an approved wage budget of UGX.29,279,277,052 and obtained supplementary funding of UGX.6,784,741,320 resulting into a revised wage budget of UGX.36,064,018,372 which was all warranted. Out of the total warrants, UGX.35,221,693,794 was utilized by the I advised the received funds are utilised to avoid having Salary arrears.. , Observation Recommendation = entity and detailed in Appr oved Supple menta. , Observation Recommendation = Accounting Officer to ensure that are. , Observation Recommendation = Accounting Officer to ensure that are. , Observation Recommendation = resulting in un-utilized warrants of UGX.842,324,573 representing utilization of 98% as summarized in the table below
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fa2d3b7f-0a46-42fe-bb83-d5a4a0879648
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
2.1, Observation Recommendation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.23,434,413,247 and obtained supplementary funding of UGX.3,820,442,320 resulting into a revised wage budget of UGX.27,254,855,567 which was all warranted. Out of the total warrants, UGX.25,533,967,131 was utilized by the DLG resulting in un-utilized warrants of UGX.1,720,888,436 representing utilization of 94% as summarized in the table below; Unspent follow up the matter that the revoted funds especially those replacement basis are filled. 2.1, Observation Recommendation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.23,434,413,247 and obtained supplementary funding of UGX.3,820,442,320 resulting into a revised wage budget of UGX.27,254,855,567 which was all warranted. Out of the total warrants, UGX.25,533,967,131 was utilized by the DLG resulting in un-utilized warrants of UGX.1,720,888,436 representing utilization of 94% as summarized in the table below; Unspent follow up the matter that the revoted funds especially those replacement basis are filled. 2.1, Observation Recommendation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.23,434,413,247 and obtained supplementary funding of UGX.3,820,442,320 resulting into a revised wage budget of UGX.27,254,855,567 which was all warranted. Out of the total warrants, UGX.25,533,967,131 was utilized by the DLG resulting in un-utilized warrants of UGX.1,720,888,436 representing utilization of 94% as summarized in the table below;
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b09bcf90-d877-4f94-9b46-593d0ede7ef3
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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.Supple mentar y UGX. Bn.4.089 = absorb the funds. consistencies in Employee Details In A total of 429 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 individual.. 2.2, Observation 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.Revise d Budget UGX. Bn.20.706 = absorb the funds. consistencies in Employee Details In A total of 429 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 individual.. 2.2, Observation 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.Warran ts UGX. Bn.20.706 = absorb the funds.
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cc1e3730-f2cd-4c1b-9adc-74c65a3c312a
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2.0 Management of the Government Salary Payroll
, Approve d Budget UGX. = 15,444,9 96,096. , Revised Budget UGX. = 1,918,512 ,506 17,363,50 8,602. , Warra nts UGX. = 17,363 ,508,6 01. , Payment s UGX. = 15,249,60 1,179. , Unspe nt Balanc e UGX. = 2,113,9 07,422. Refer to Appendix 7 for details., Approve d Budget UGX. = Refer to Appendix 7 for details.. Refer to Appendix 7 for details., Revised Budget UGX. = Refer to Appendix 7 for details.. Refer to Appendix 7 for details., Warra nts UGX. = Refer to Appendix 7 for details.. Refer to Appendix 7 for details., Payment s UGX. = Refer to Appendix 7 for details.. Refer to Appendix 7 for details., Unspe nt Balanc e UGX. = Refer to Appendix 7 for details.. From the analysis, I noted that, Approve d Budget UGX. = From the analysis, I noted that. From the analysis, I noted that, Revised Budget UGX. = From the analysis, I noted that. From the analysis, I noted that, Warra nts UGX. = From the analysis, I noted that. From the analysis, I noted that, Payment s UGX. = From the analysis, I noted that. From the analysis, I noted that, Unspe nt Balanc e UGX. = From the analysis, I noted that. There was an under absorption of UGX. 2,113,907,422 The supplementary funding of UGX. utilized. The Accounting Officer explained that clearance to recruit staff from Ministry of Public Service during the, Approve d Budget UGX. = There was an under absorption of UGX. 2,113,907,422 The supplementary funding of UGX. utilized. The Accounting Officer explained that clearance to recruit staff from Ministry of Public Service during
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d51df6ef-efba-4c30-a0f9-05419515c75a
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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;
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. = by. , 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 = Validated as follows; Total number of staff verified (complete/fully verified) (A) 1,199 1,185,623,748. , 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 = Validated as follows; Total number of staff verified (complete/fully verified) (A) 1,199 1,185,623,748. , Observation Recommendation Utilization of the Wage Budget
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e4553f28-09d7-4041-87e7-5b3e277e205d
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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.Payments 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.Unspent Balance 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, Recommendation advised.tilization of the Wage Budget U The DLG had an approved wage budget of UGX.
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cb5f308b-ad02-4d7a-a84f-13b344f7ca36
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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.Warrant UGX..UGX. Bn 9.42 9.42 8.36 1.06 Unspent.Revised Budget UGX. = 891,973, 220 142,564, 524 207,508,. UGX. Administ ration 837,605, Finance 142,564, Statutory Bodies 207,508,, 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.Payments UGX. Bn.UGX. Bn 9.42 9.42 8.36 1.06 Unspent.Warran ts UGX. = 313. UGX. Administ ration 837,605, Finance 142,564, Statutory Bodies 207,508,, 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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4aba99d1-a371-43a7-851a-640f5c484f38
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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;.Approv ed Budget = b). , 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. = Out of 1,766 (88%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. support their first appointment.. , 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. = Out of 1,766 (88%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. support their first appointment.. , Observation.Utilization of the Wage Budget
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ce83fdbd-d891-411d-a49b-4a86e9fbbe5e
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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, Recommendation = No 2.1 lization of the Wage Budget 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. No 2.1 lization of the Wage Budget 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, Recommendation = Accounting should
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7997401f-68a2-4f63-9acc-d1cfb9a357fe
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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..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, Recommendation advised.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.and also that all warranted funds are utilised as planned..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.. , Observation.tilization of the Wage Budget U The DLG had an approved wage budget of UGX.
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a035990f-bc9e-48d6-89a9-f01827783062
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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.Payment s UGX. Bn = There was an under absorption of UGX.1,808,870 Validation of employees on the entity payroll The District had 1,891 employees on the IPPS payroll of which. 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.Unspen t Balance UGX. Bn = There was an under absorption of UGX.1,808,870 Validation of employees on the entity payroll The District had 1,891 employees on the IPPS payroll of which. 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. = I advised the Accounting. 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. = . 2.2, Observation Recommendation
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c7eb7429-386d-4f55-b38a-5c3063d3c4d3
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1 |
2.0 Management of the Government Salary Payroll
939,812,2 11. , 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) = the critical vacant
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96bb38e1-4cb4-4d49-a854-7eb79b219928
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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) = but were not on payroll-New records (F) Overall total covered (E+F)** **Overall total covered means the total of verified (complete/fully verified),. , Observation
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14b26596-6495-4121-85e0-9a04998a8f94
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1 |
2.0 Manaqement of the Government Salary Paxroll
time of validation. Thirty-seven (37) employees who did not appear for the. , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted resulting into unwarranted funds of UGX. 2,267,959,532 (10.7%) ..Revised Budget UGX = abroad, National IDs at the time of validation. Thirty-seven (37) employees who did not appear for the. , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted resulting into unwarranted funds of UGX. 2,267,959,532 (10.7%) ..Warrants UGX. = abroad, National IDs at the time of validation. Thirty-seven (37) employees who did not appear for the. , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted resulting into unwarranted funds of UGX. 2,267,959,532 (10.7%) ..Payments UGX. = abroad, National IDs at the
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c447da6d-80dd-4dff-b1ee-6c6d00188584
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.warrants representing utilization of 95% as summarized in the table below and.Warrants 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) = The total number of individuals who did not appear for headcount (no-shows) (D). , Observation
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2ed2bdfc-1f22-4e3a-8f95-577611fe931c
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1 |
2.0 Management of the Government Salary Payroll
2.1, Observation = tilization of the Wage Budget U. 2.1, Recommendation = I advised the. , Observation = The DLG had an approved wage budget of UGX. 17,660,352,895, and obtained supplementary funding of UGX. 2,306,208,337 resulting into a revised wage budget of UGX. 19,966,561,232. UGX. 19,541,083,985. , Recommendation = Accounting Officer to to. , Observation = . , Recommendation = engage MoFPED. , Observation = (98%) was warranted resulting into. , Recommendation = ensure that all swept. , Observation = unwarranted funds of UGX.. , Recommendation = funds are revoted for. , Observation = 425,477,247 (2%).. , Recommendation = of. , Observation = . , Recommendation = the. , Observation = . , Recommendation = enhancement
9
Out of the total warrants, UGX. 15,058,577,369 was utilized by the DLG resulting in un-utilized warrants of UGX. 4,482,506,616 representing utilization of 77% as summarized in the table below and detailed in
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d7c78078-a7fc-4940-9ae2-76c6e0cfe64a
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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.Unspent Balance 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 = 2 (0.128 %) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. b) I advised Accounting to engage concerned. , Recommendation advised.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..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 = 2 (0.128 %) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. b) I advised Accounting to engage concerned. , Recommendation advised.tilization of the Wage Budget U The DLG had an approved wage budget of UGX.
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cdcd7581-726e-4ea7-9a79-3ee6c8a1bf62
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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.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 = A total of 37 (2.38%) employees on the payroll did not appear. , 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.Payments 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 = 2 (0.128 %) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. b) I advised Accounting to engage concerned. , Observation.tilization of the Wage Budget U The DLG had an approved wage budget of UGX.
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e8e94955-a3ba-48e1-a45e-d3d2d081dcfc
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1 |
2.0 Management of the Government Salary Payroll
requirements.. , Recommendation = funding. , Observation = From the analysis, I noted that; There was an under absorption of UGX.1,407,413,586. The supplementary funding of UGX.5,834,723,085 was largely utilized.. , Observation = 3,085. , Observation = . , Observation = 8,506. , Observation = 4,920. , Observation = . , Recommendation = . , Recommendation = . , Recommendation = . , Observation = Excess supplementary of UGX. 1,407,413,586 was not requested. The Accounting Officer explained that excess supplementary funds were. , Observation = Excess supplementary of UGX. 1,407,413,586 was not requested. The Accounting Officer explained that excess supplementary funds were. , Observation = Excess supplementary of UGX. 1,407,413,586 was not requested. The Accounting Officer explained that excess supplementary funds were. , Observation = Excess supplementary of UGX. 1,407,413,586 was not requested. The Accounting Officer explained that excess supplementary funds were. , Observation = Excess supplementary of UGX. 1,407,413,586 was not requested. The Accounting Officer explained that excess supplementary funds were. , Observation = Excess supplementary of UGX. 1,407,413,586 was not requested. The Accounting Officer explained that excess supplementary funds were. , Recommendation = Excess supplementary of UGX. 1,407,413,586 was not requested. The Accounting Officer explained that excess supplementary funds were. , Recommendation = . , Recommendation = . 2.2, Observation = Validation of employees on the entity payroll
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bc863889-18fd-495d-ad81-acf61de14215
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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) = verified (complete/fully verified) (A) whose. , Observation
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f84fec3b-8b32-4f48-b46c-88f86fcc2140
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1 |
2.0 Management of the Government Salary Payroll
Validation of employees on the entity payroll The District had 1607 employees on the IPPS payroll of, 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.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. = Validation of employees on the entity payroll The District had 1607 employees on the IPPS payroll of. Validation of employees on the entity payroll The District had 1607 employees on the IPPS payroll of, 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. = Validation of employees on the entity payroll The District had 1607 employees on the IPPS payroll of. Validation of employees on the entity payroll
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5140d2e8-ad64-4573-b82a-0604ea56323f
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1 |
2.0 Management of the Government Salary Paxrol
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, Recommendation = The should Ministry of Service SO ban can be lifted. Also he should MoFPED to that the balance is revoted so that the activity is. 2.1, Recommendation = Accounting engage Public that the engage ensure un spent. , Observation = Approv ed Budget Bn. , Observation = Suppl emen UGX. Bn tary. , Observation = Revise d Budget Bn. , Observation = Warran ts UGX. Bn. , Observation = Payment s UGX. Bn. , Observation = Unspent Balance UGX. Bn. , Recommendation = . , Recommendation = implemented.. , Observation = 32.635. , Observation = 4.135. , Observation = 36.770. , Observation = 34.659. , Observation = 33.497. , Observation = 1.162. , Recommendation = . , Recommendation = . , Observation = From the analysis, I noted that There was an under absorption of UGX.1,162,630,733.. , Observation = From the analysis, I noted that There was an under absorption of UGX.1,162,630,733.. , Observation = From the analysis, I noted that There was an under absorption of UGX.1,162,630,733.. , Observation = From the analysis, I noted that There was an under absorption of UGX.1,162,630,733.. , Observation = From the analysis, I noted that There was an under absorption of
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e9c7acd3-c545-47ec-9376-6f900de51b93
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1 |
2.0 Management of the Government Salary Payroll
UGX'Bn) Un-utilized funds (UGX Bn) corrective action cannot be taken promptly, the Officer. , 1 = 2019/20 2020/21. , 2 = 2.299 2.299. , 3 = 2.070. , 4 = 0.230. , 5 = 0.738. , 6 = Accounting should reassess the. , 7 = . , 1 = failure to recruit staff, yet the funds were budgeted under the wage budget. The Accounting Officer contested the audit finding and explained that. , 2 = 2.448. , 3 = 2.280. , 4 = this. , 5 = 1.561. , 6 = payment, which in case was. , 7 = . , 1 = 2021/22 2022/23. , 2 = 2.449. , 3 = 2.448. , 4 = 0.168. , 5 = . , 6 = organisation's. , 7 = . , 1 = Total. , 2 = 9.495. , 3 = 0 8.359. , 4 = budgetary priorities and revise. , 5 = 1.136. , 6 = the. , 7 = . , 1 = Under-absorption of wage budgets may indicate poor financial planning and budgeting and can affect the Ministry's ability to deliver the organisation's programs and services effectively, resulting in delays, reduced service quality and interruption of critical services. The Accounting Officer explained that the variances resulted from the budgets accordingly.. , 2 = Under-absorption of wage budgets may indicate poor financial planning and budgeting and can affect the Ministry's ability to deliver the organisation's programs and services effectively, resulting in delays, reduced service quality and interruption of critical services. The Accounting Officer explained that the variances resulted from the budgets accordingly.. , 3 = Under-absorption of wage budgets may indicate poor financial planning and budgeting and can affect the Ministry's ability to deliver the organisation's programs and services effectively, resulting in delays, reduced service quality and interruption of critical services.
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8a6266e1-a29b-4833-8022-f757e1904a5d
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1 |
2.0 Management of the Government Salary Payroll
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, = 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. per vote request was UGX.413,286,862 being money for replaced positions that fell vacant during the FY2022/2023, but failed to, Supple menta ry (UGX) = per vote request was UGX.413,286,862 being money for replaced positions that fell vacant during the FY2022/2023, but failed to. per vote request was UGX.413,286,862 being money for replaced positions that fell vacant during the FY2022/2023, but failed to, Revise d Budge t (UGX) = per vote request was UGX.413,286,862 being money for replaced positions that fell vacant during the FY2022/2023, but failed to. per vote request was UGX.413,286,862 being money for replaced positions that fell vacant during the FY2022/2023, but failed to, Warra nts (UGX) = per vote request was UGX.413,286,862 being money for replaced positions that fell vacant during the FY2022/2023, but failed to. per vote request was
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5a179e93-d218-433c-9d0c-60eabe296681
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1 |
2.0 Management of the Government Salary Payroll
The District had an approved wage budget of UGX. 31,883,539,060 and obtained supplementary funding of UGX. 4,247,915,038 resulting into a revised wage budget of UGX. 36,131,454,098 which was all warranted. Out of the total warrants of UGX.36,131,454,098, UGX.35,157,757,942 was utilized by the entity resulting in un-utilized warrants of UGX.973,696,154 representing utilization of 97% as summarized in the table below and detailed in Appendix 4 allow planned activities.. 2.1, Observation Recommendation = Utilization of the Wage Budget The District had an approved wage budget of UGX. 31,883,539,060 and obtained supplementary funding of UGX. 4,247,915,038 resulting into a revised wage budget of UGX. 36,131,454,098 which was all warranted. Out of the total warrants of UGX.36,131,454,098, UGX.35,157,757,942 was utilized by the entity resulting in un-utilized warrants of UGX.973,696,154 representing utilization of 97% as summarized in the table below and detailed in Appendix 4 allow planned activities.. 2.1, Observation Recommendation = Utilization of the Wage Budget The District had an approved wage budget of UGX. 31,883,539,060 and obtained supplementary funding of UGX. 4,247,915,038 resulting into a revised wage budget of UGX. 36,131,454,098 which was all warranted. Out of the total warrants of UGX.36,131,454,098, UGX.35,157,757,942 was utilized by the entity resulting in un-utilized warrants of UGX.973,696,154 representing utilization of 97% as summarized in the table below and detailed in Appendix 4 allow planned activities.. 2.1, Observation Recommendation = Utilization of the Wage Budget
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c9d0b82f-8855-44cc-b032-9dd439f37264
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1 |
2.0 Management of the Government Salary Payroll
The District had an approved wage budget of UGX.28,734,118,511, and obtained supplementary funding of UGX.6,217,479,650 resulting into a revised wage budget of UGX.34,951,598,161 which was all warranted. Out of the total warrants, UGX. 33,026,545,469 was utilized by the District resulting in un-utilized warrants of UGX.1,925,052,690 I advised the Accounting Officer to engage MoFPED so that only requested funds are released for the entity instead of locking up resources. 2.1, Recommendation = Utilization of the Wage Budget
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cc69a192-49c3-431c-b49a-3061e5cc4fd3
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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. = uals base. uals base, 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. = uals base. uals base, Observation Recommendation.No 2.1 Utilization of the Wage Budget
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dbbace84-e5b0-43c6-bedd-96b51020bd94
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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, 55 58,363 ,066,4 81 = ) 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,
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b029eee5-51b9-43e5-add7-cd3e17c59ddf
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1 |
2.0 Management of the Government Salary Payroll
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;.Warran ts 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;.Payment 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;.Unspent Balance = From the analysis, I noted that there was an under absorption of UGX.1,303,869,045.. , Recommendation.I advised the Accounting Officer to liaise with MOFPED to ensure that supplementary funding is available. = From the analysis, I noted that there was an under
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0c58fc1f-5f6f-4f07-9abd-3deb3a94ead1
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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..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = 569,826, 278,241, 738 56,570,1 83 46,727,2 03 26,916,1 85 26,609,8 28. s Commun ity Based Audit 27,524,0 Trade and Industry 70,168,0 Total, Recommendation Accounting.The should touch are..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = 569,826, 278,241, 738 56,570,1 83 46,727,2 03 26,916,1 85 26,609,8 28. s Commun ity Based Audit 27,524,0 Trade and Industry 70,168,0 Total, Recommendation Accounting.keep in with the MoPS so that staff recruited immediately the..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = 569,826, 278,241, 738 56,570,1 83 46,727,2 03 26,916,1 85 26,609,8 28. 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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e4ae5a8f-1b60-40b5-b0ef-a2dfdd20ce16
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1 |
2.0 Management of the Government Salary Payroll
District received a supplementary of UGX. 588,000,000 which had not been requested for. Secondly. , Observation = compensation of Employees (salaries) that was above what the District Development (Health), the District received a supplementary of UGX. 588,000,000 which had not been requested for. Secondly. , Observation = compensation of Employees (salaries) that was above what the District Development (Health), the District received a supplementary of UGX. 588,000,000 which had not been requested for. Secondly. , Observation = compensation of Employees (salaries) that was above what the District Development (Health), the District received a supplementary of UGX. 588,000,000 which had not been requested for. Secondly. , Recommendation = compensation of Employees (salaries) that was above what the District Development (Health), the District received a supplementary of UGX. 588,000,000 which had not been requested for. Secondly. , Recommendation =
8
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e9bdf5ae-0e0d-45c8-867d-237c99d3601d
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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 = 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 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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e2d5135c-1ae4-4778-b291-f018e304ea28
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1 |
2.0 Management of the Government Salary Payroll
gratuity hence low = Number staff per the payroll (June 2023) Validated as follows;. , 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 = (UGX) 1,369 14,948,963,988 1,224. , 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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c1e7a3d1-7b6d-46af-a202-57af3c82d3a4
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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;.Supple mentar y UGX. = question after exit and this is considered a financial loss to Government. 5 individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.. , 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. = question after exit and this is considered a financial loss to Government. 5 individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.. , 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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de8f2aad-6947-4fe0-b883-e51ed5f2dec1
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1 |
Recommendation
the Fund Human resource manual and. 2.4 Findings from Other Special Audit Procedures I undertook other special audit procedures to review the accuracy of, Observation = Table 10: Showing utilization of the wage budget # Financial Budget UGX Actual Unutilized year Expenditure funds UGX 4,068,960,904. 2.4 Findings from Other Special Audit Procedures I undertook other special audit procedures to review the accuracy of, Observation = Table 10: Showing utilization of the wage budget # Financial Budget UGX Actual Unutilized year Expenditure funds UGX 4,068,960,904. 2.4 Findings from Other Special Audit Procedures I undertook other special audit procedures to review the accuracy of, Observation = Table 10: Showing utilization of the wage budget # Financial Budget UGX Actual Unutilized year Expenditure funds UGX 4,068,960,904. 2.4 Findings from Other Special Audit Procedures I undertook other special audit procedures to review the accuracy of, Recommendation = Ministry of Public Service laid down procedures.. Failure to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. The Accounting Officer attributed the variance to MoPS halting the recruitment of URF staff to fill the vacant positions due to the policy on rationalization of government entities., Observation = 2019/2020 4,320,691,990 2 2020/2021 4,070,498,019 3 2021/2022 3,996,559,587. Failure to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. The Accounting Officer attributed the variance to MoPS halting the recruitment of URF staff to fill the vacant positions due to the policy on rationalization of government entities., Observation = 4,332,692,000
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322f5971-b627-438a-a006-8204c2efe251
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1 |
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 = From the analysis, I noted that; There was an under absorption of UGX.913,898,301. , 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 = From the analysis, I noted that; There was an under absorption of UGX.913,898,301. , 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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6d5dd724-d32a-4f1d-ac52-81726e67ca8c
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1 |
2.0 Management of the Government Salary Payroll
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, 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, 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, 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, Observation = 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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c6b07e46-9ae4-4099-a440-24ef1b90945c
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
ficer The Accounting Of should liaise with. UGX.17,250,041,950, and obtained supplementary funding of UGX.1,320,638,788 resulting into a revised wage budget of UGX.18,570,680,738 out of which UGX.18,570,680,737 (100%) was warranted. Out of the total warrants, UGX.17,477,484,631 was utilized by the DLG resulting in un-utilized warrants UGX.1,093,196,106 representing utilization of 94% as, Observation = UGX.17,250,041,950, and obtained supplementary funding of UGX.1,320,638,788 resulting into a revised wage budget of UGX.18,570,680,738 out of which UGX.18,570,680,737 (100%) was warranted. Out of the total warrants, UGX.17,477,484,631 was utilized by the DLG resulting in un-utilized warrants UGX.1,093,196,106 representing utilization of 94% as. UGX.17,250,041,950, and obtained supplementary funding of UGX.1,320,638,788 resulting into a revised wage budget of UGX.18,570,680,738 out of which UGX.18,570,680,737 (100%) was warranted. Out of the total warrants, UGX.17,477,484,631 was utilized by the DLG resulting in un-utilized warrants UGX.1,093,196,106 representing utilization of 94% as, Observation = UGX.17,250,041,950, and obtained supplementary funding of UGX.1,320,638,788 resulting into a revised wage budget of UGX.18,570,680,738 out of which UGX.18,570,680,737 (100%) was warranted. Out of the total warrants, UGX.17,477,484,631 was utilized by the DLG resulting in
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b092599b-5a0e-46a2-b0da-c185bbd6d5ec
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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) = . , 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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d5b8893f-26aa-4ea1-87e7-a982e4f2508f
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1 |
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.Revised Budget UGX..16,670,90 3,544.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.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
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95f76955-fdfa-4fb6-beb0-2a5c50ca25fc
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1 |
2.0 Management of the Government Salary Payroll
I the = . 2.1, Observation = The supplementary funding of Ugx.1,590,899,062 was not utilized The Accounting Officer attributed this to late release of funds.. 2.1, Observation = The supplementary funding of Ugx.1,590,899,062 was not utilized The Accounting Officer attributed this to late release of funds.. 2.1, Observation = The supplementary funding of Ugx.1,590,899,062 was not utilized The Accounting Officer attributed this to late release of funds.. 2.1, Observation = The supplementary funding of Ugx.1,590,899,062 was not utilized The Accounting Officer attributed this to late release of funds.. 2.1, Observation = The supplementary funding of Ugx.1,590,899,062 was not utilized The Accounting Officer attributed this to late release of funds.. 2.1, Observation = The supplementary funding of Ugx.1,590,899,062 was not utilized The Accounting Officer attributed this to late release of funds.. 2.1, Recommendation I the = The supplementary funding of Ugx.1,590,899,062 was not utilized The Accounting Officer attributed this to late release of funds.. 2.1, Recommendation I the = The supplementary funding of Ugx.1,590,899,062 was not utilized The Accounting Officer attributed this to late release of funds.. 2.2, Observation = . 2.2, Observation = . 2.2, Observation = Validation of employees on the entity payroll. 2.2, Observation = . 2.2, Observation = . 2.2, Observation = . 2.2, Recommendation I the = . 2.2, Recommendation I the =
10
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9a332440-ab3b-42ac-a6a2-597d09bc63cc
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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 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.. = staff in the District ingenuine ones are. , 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
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d26008ed-4704-4466-a44a-74af25d11910
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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. = 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;.Revise d Budget 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;.Warrants 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.
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b08d59af-83ca-4e87-aa3d-0e5db636442b
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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, = 4.74. 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, = 18.70. 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, = 18.70. 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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22166f2d-98e0-48c2-9069-532b69cb46f9
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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. = employees. , 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. = the by the of Public. , 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. = the by the of Public. , 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. = validation of. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of
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387fcb61-c7db-48ae-a3e3-82b0de75d31c
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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.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. = 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, Observation Recommendation.No 2.1 Utilization of the Wage Budget
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cfdb2569-7119-400d-8a0b-ee278c999401
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1 |
2.0 Management of the Government Salary Payroll
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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f0e64b1e-6e35-440f-836b-c464524b7abb
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2.0 Management of the Government Salary Payroll
gratuity hence low = validation_but not verified) (C) did not appear for headcount (no-shows (D). , 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 = . , 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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02fad078-2cfa-40aa-8972-fc37f4affa26
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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 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. = all
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5d986c77-bcbf-474b-a018-3bde8787ac1d
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
U The DLG had an approved wage budget of UGX. 15,966,523,254, and obtained supplementary funding of UGX. 2,251,285,042, resulting into a revised wage budget of UGX. 18,217,808,296 of which UGX. 18,217,808,296 was all warranted. Out of the total warrants, UGX. 17,698,827,501 was utilized by the DLG resulting in un-utilized warrants of UGX. 518,980,795 representing utilization of 97% as summarized in the table below
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c565245e-a18b-438f-a2ad-06056b5897a0
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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) = 2023) Validated as follows; Total number of staff. , Observation
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1ef4721b-00df-481a-97dd-65a46b992dd5
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1 |
2.0 Management of the Government Salary Payroll
gratuity hence low = the physical verification did not fulfil all_the requirements) (B. , 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 = . , 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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7c0d8c11-12ff-4e1c-9649-4926bcd5b8e3
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1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
Unspent follow up the matter that the revoted funds especially those replacement basis are filled. 2.1, Observation Recommendation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.23,434,413,247 and obtained supplementary funding of UGX.3,820,442,320 resulting into a revised wage budget of UGX.27,254,855,567 which was all warranted. Out of the total warrants, UGX.25,533,967,131 was utilized by the DLG resulting in un-utilized warrants of UGX.1,720,888,436 representing utilization of 94% as summarized in the table below; Unspent follow up the matter that the revoted funds especially those replacement basis are filled. 2.1, Observation Recommendation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.23,434,413,247 and obtained supplementary funding of UGX.3,820,442,320 resulting into a revised wage budget of UGX.27,254,855,567 which was all warranted. Out of the total warrants, UGX.25,533,967,131 was utilized by the DLG resulting in un-utilized warrants of UGX.1,720,888,436 representing utilization of 94% as summarized in the table below; Unspent follow up the matter that the revoted funds especially those replacement basis are filled. 2.1, Observation Recommendation = Utilization of the Wage Budget
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f0f2a78c-4e77-4395-9101-d12085d8559d
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1 |
2.0 Management of the Government Salary Payroll
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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42f289b7-31f0-4feb-ad45-bcbb432bf3f8
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