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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL Approv ed Supple mentar Revised Budget Warran Payment s UGX. Unspent Balance is.UGX. Bn ts UGX. Bn.Bn 14,364 1,989 16,354 16,354 13,715 2,638 From the analysis, I noted that;. There was an under absorption of UGX. 2,638,404,274  The supplementary funding of UGX. 1,989,932,869 was not utilized = records and may complicate the employee service history and. 2.2, which was all warranted. Out of the total warrants, UGX. 13,715,648,788 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,638,404,274 representing utilization of 84% as summarized in the table below and in Appendix 2 ; Approv ed Supple mentar Revised Budget Warran Payment s UGX. Unspent Balance is..Bn 14,364 1,989 16,354 16,354 13,715 2,638 From the analysis, I noted that;. There was an under absorption of UGX. 2,638,404,274  The supplementary funding of UGX. 1,989,932,869 was not utilized = The Officer should engage the affected staff and ensure that employee records are updated and brought to the attention of the Ministry of Public. 2.2, that the wage budget fully utilized planned...Bn 14,364 1,989 16,354 16,354 13,715 2,638 From the analysis, I noted that;. There was an under absorption of UGX. 2,638,404,274  The supplementary funding of UGX. 1,989,932,869 was not utilized = Accounting duly 10
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2.0 Management of the Government Salary Payroll The District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit; 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = 1,607. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Paymen ts UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = 1,591,653,695. , 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.. = of. , Observation Recommendation Utilization 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.Warran ts UGX. Bn.20.706 = From the analysis, I noted an under absorption of UGX. 2,913,143,327. The Accounting Officer explained that the funds were received. , 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.Payment s UGX. Bn.17.793 = From the analysis, I noted an under absorption of UGX. 2,913,143,327. The Accounting Officer explained that the funds were received. , Observation
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2.0 Management of the Government Salary Payroll UGX.413,286,862 being money for replaced positions that fell vacant during the FY2022/2023, but failed to, Paymen ts (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, Unspen t Balanc e = 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, of planned activities. = 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, = per vote request was UGX.413,286,862 being money for replaced positions that fell vacant during the FY2022/2023, but failed to. I informed the Accounting that this issue would be brought to the attention of relevant authorities., Supple menta ry (UGX) = I informed the Accounting that this issue would be brought to the attention of relevant authorities.. I informed the Accounting that this issue would be brought to the attention of relevant authorities., Revise d Budge t (UGX) = I informed the Accounting that this issue would be brought to the attention of relevant authorities.. I informed the Accounting that this issue would be brought to the attention of relevant authorities., Warra nts (UGX) = I informed the Accounting that this issue would be brought to the attention of relevant authorities.. I informed the Accounting that this issue would be brought to the
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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.17,106,021,824, and.revised wage warranted. resulting in Appendix 2. Supple mentary UGX. Bn.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. = The following observations were made; Out of 1397(96.8%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of 3 (0.2 %) employees on the payroll appeared for validation but did not satisfy the requirements of the validation. , Observation
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2.0 Management of the Government Salary Payroll Utili = The DLG had an approved wage budget of UGX 11,785,400,904, and obtained supplementary funding of UGX 2,432,861,784 resulting into a revised wage budget of UGX 14,218,262,688 which was all warranted. Out of the total warrants, UGX.12,992,029,328 was utilized by the DLG resulting in un-utilized warrants of UGX 1,226,233,356 representing utilization of 91% as summarized in the table below and detailed in Appendix 4. , Observation.1.1 zation of the Wage Budget Utili = The DLG had an approved wage budget of UGX 11,785,400,904, and obtained supplementary funding of UGX 2,432,861,784 resulting into a revised wage budget of UGX 14,218,262,688 which was all warranted. Out of the total warrants, UGX.12,992,029,328 was utilized by the DLG resulting in un-utilized warrants of UGX 1,226,233,356 representing utilization of 91% as summarized in the table below and detailed in Appendix 4. , Observation.1.1 zation of the Wage Budget Utili = The DLG had an approved wage budget of UGX 11,785,400,904, and obtained supplementary funding of UGX 2,432,861,784 resulting into a revised wage budget of UGX 14,218,262,688 which was all warranted. Out of the total warrants, UGX.12,992,029,328 was utilized by the DLG resulting in un-utilized warrants of UGX 1,226,233,356 representing utilization of 91% as summarized in the table below and detailed in Appendix 4. , Recommendation.I advised the = Accounting Officer to engage the MoPS for support in lifting the ban on recruitment to facilitated the required recruitments.. , Recommendation.I advised the = . , Observation.1.1 zation of the Wage Budget
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2.0 Manaqement of the_Government Salary Payroll 2.1, Observation = Utilization of the Waqe Budget The MC had an approved wage budget of UGX.2,870,099,680, and obtained supplementary funding of UGX.899,941,120 resulting into revised wage budget of UGX.3,770,041,100 which was all warranted Out of the total warrants, UGX.3,305,704,060 was utilized by the MC resulting in un-utilized warrants of UGX.464,337,040 representing utilization of 87% as summarized in the table below and detailed in Appendix 8 Approv Suppleme Revised Warrants Payments Unspent Balance ed ntary UGX. Budget UGX. Bn UGX Bn UGX. Bn Budget Bn UGX. Bn UGX Bn 2.87 0.89 3.77 3.77 3.30 0.46. 2.1, Recommendation = Utilization of the Waqe Budget The MC had an approved wage budget of UGX.2,870,099,680, and obtained supplementary funding of UGX.899,941,120 resulting into revised wage budget of UGX.3,770,041,100 which was all warranted Out of the total warrants, UGX.3,305,704,060 was utilized by the MC resulting in un-utilized warrants of UGX.464,337,040 representing utilization of 87% as summarized in the table below and detailed in Appendix 8 Approv Suppleme Revised Warrants Payments Unspent
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2.0 Management of the Government Salary Payroll 2.1, Observation = tilization of the Wage Budget U The DLG had an approved wage budget of UGX.13,158,230,972 and a revised wage budget warranted.. 2.1, Observation = resulting in Appendix 4. 2.1, Observation = un-utilized. 2.1, Observation = obtained supplementary funding of UGX.1,653,090,921 resulting into of UGX.14,811,321,893. 2.1, Observation = Out of the total warrants, UGX.12,425,871,496 was utilized by the of representing utilization of 84% as summarized in the table below and. 2.1, Observation = which was all UGX.2,385,450,397. 2.1, Recommendation = I advised the Accounting Officer to continue engaging the MoPS and commence recruitment once the. 2.1, Recommendation = . 2.1, Observation = DLG detailed in. 2.1, Observation = . 2.1, Observation = . 2.1, Observation = warrants. 2.1, Observation = . 2.1, Observation = . 2.1, Recommendation = ban is lifted, and also to carry out timely wage analysis and planning in order to. 2.1, Recommendation = . 2.1, Observation = Approv ed Budget UGX. Bn. 2.1, Observation = Suppl emen tary UGX. Bn. 2.1, Observation = Revise d Budget UGX. Bn. 2.1, Observation = Warran ts UGX.Bn. 2.1, Observation = Payment s UGX. Bn. 2.1, Observation = Unspent Balance UGX. Bn. 2.1, Recommendation = fully absorb the wage funding.. 2.1, Recommendation = 8
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2.0 Management of the Government Salary Payroll The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Warrants 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;.Payments 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.
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2.0 Management of the Government Salary Payroll of UGX. 6,317,216,256 was not utilized. Validation of employees on the entity payroll. , =  There was an under absorption of UGX. 2,553,093,790.  The supplementary funding of UGX. 6,317,216,256 was not utilized. Validation of employees on the entity payroll. , =  There was an under absorption of UGX. 2,553,093,790.  The supplementary funding of UGX. 6,317,216,256 was not utilized. Validation of employees on the entity payroll. , Recommendation I advised the = . , Recommendation I advised the = . , Recommendation I advised the = . 2.2, = The District had 1,250 employees on the IPPS payroll of which 1,230 (98%) were fully verified, and 20 (2%) did not show up. In addition, 53 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination. 2.2, = of the District wage bill.. 2.2, = The District had 1,250 employees on the IPPS payroll of which 1,230 (98%) were fully verified, and 20 (2%) did not show up. In addition, 53 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination. 2.2, = The District had 1,250 employees on the IPPS payroll of which 1,230 (98%) were fully verified, and 20 (2%) did not show up. In addition, 53 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination. 2.2, = The District had 1,250 employees on the IPPS payroll of which 1,230 (98%) were fully verified, and 20 (2%) did not show up. In addition, 53 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination. 2.2, = The District had 1,250 employees on the IPPS payroll of which 1,230 (98%) were fully verified, and 20 (2%) did not show up. In addition,
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2.0 Management of the Government Salary Payroll There was an under absorption of UGX 1,226,233,356 out of the supplementary funding which was swept back to the consolidated fund.. , Observation.1.1 zation of the Wage Budget Utili = From the analysis, I noted that There was an under absorption of UGX 1,226,233,356 out of the supplementary funding which was swept back to the consolidated fund.. , Observation.1.1 zation of the Wage Budget Utili = From the analysis, I noted that There was an under absorption of UGX 1,226,233,356 out of the supplementary funding which was swept back to the consolidated fund.. , Observation.1.1 zation of the Wage Budget Utili = From the analysis, I noted that There was an under absorption of UGX 1,226,233,356 out of the supplementary funding which was swept back to the consolidated fund.. , Recommendation.I advised the = . , Recommendation.I advised the = . , Observation.1.1 zation of the Wage Budget Utili = The Accounting Officer explained that there was late recruitment of staff. This happened in may towards the end of the financial year hence the under absorption.. , Observation.1.1 zation of the Wage Budget Utili = The Accounting Officer explained that there was late recruitment of staff. This happened in may towards the end of the financial year hence the under absorption.. , Observation.1.1 zation of the Wage Budget Utili = The Accounting Officer explained that there was late recruitment of staff. This happened in may towards the end of the financial year hence the under absorption.. , Observation.1.1 zation of the Wage Budget Utili = The Accounting Officer explained that there was late recruitment of staff. This happened in may towards the end of the financial year hence the under absorption.. , Observation.1.1 zation of the Wage Budget Utili = The Accounting Officer explained that there was late recruitment of staff. This happened in may towards the end of the financial year hence the under absorption.. , Observation.1.1 zation of the Wage Budget
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2.0 Management of the Government Salary Paxrol resulting into unwarranted funds of UGX.2,110,795,189 (6%). Out of the total warrants, UGX.33,497,165,244 was utilized by the DLG resulting in un-utilized warrants of UGX.1,162,630,733 representing utilization of 96% as summarized in the table below and further details in Appendix 4. 2.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.32,635,489,535, and obtained supplementary funding of UGX.4,135,101,631 resulting into a revised wage budget of UGX.36,770,591,166. UGX.34,659,795,977 (94) was warranted which was all warranted resulting into unwarranted funds of UGX.2,110,795,189 (6%). Out of the total warrants, UGX.33,497,165,244 was utilized by the DLG resulting in un-utilized warrants of UGX.1,162,630,733 representing utilization of 96% as summarized in the table below and further details in Appendix 4. 2.1, Observation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.32,635,489,535, and obtained supplementary funding of UGX.4,135,101,631 resulting into a revised wage budget of UGX.36,770,591,166. UGX.34,659,795,977 (94) was warranted which was all warranted
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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. 2.2, Observation = Appro ved Budge t (UGX). 2.2, Observation = and detailed in Supplem entary (UGX) 1 ,650. 2.2, Observation = representing utilization of 94% as summarized in the table below Appendix 4. Revised Budget (UGX) Warrant s (UGX). 2.2, Observation = . 2.2, Observation = Payments (UGX). 2.2, Observation = Unspent Balance (UGX). 2.2, Recommendation = . 2.2, Recommendation = cannot be absorbed.. , Observation = 28,734, 118,51. , Observation = 6,217,479. , Observation = 34,951,59 8,161. , Observation = 34,951,59 8,159. , Observation = 33,026,545, 469. , Observation = 1,925,052,690. , Recommendation = . , Recommendation = . , Observation = From the analysis, I noted that there was an under absorption of UGX. 1,925,052,690 from the supplementary funding. The Accounting Officer explained that the District received funds for. , Observation = From the analysis, I noted that there was an under absorption of UGX. 1,925,052,690 from the supplementary funding. The Accounting Officer explained that the District received funds for. , Observation = From the analysis, I noted that there was an under absorption of
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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) = 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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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL 2.1, Observation Recommendation = tilization of the Wage Budget 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 Approv ed Budget Supple menta Revise d Warra nts Paymen ts UGX.. 2.1, Observation Recommendation = tilization of the Wage Budget 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 Approv ed Budget Supple menta Revise d Warra nts Paymen ts UGX.. 2.1, Observation Recommendation = tilization of the Wage Budget 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.
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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.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. = requirements) (B). requirements) (B), 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. = requirements) (B). requirements) (B), Observation Recommendation.No 2.1 Utilization of the Wage Budget
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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 = A total of 129 (3.6%) employees on the payroll did not appear. , Observation.Utilization of the Wage Budget
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL Out of the total warrants, UGX. 12,850,106,567 was utilized by the District resulting in un-utilized warrants of UGX. 4,147,421,740 representing utilization of 76% as summarized in the table below. Appro. 2.1, Observation = Utilization of the Wage Budget The District had an approved wage budget of UGX. 14,640,307,534, and obtained supplementary funding of UGX. 2,357,220,777 resulting into a revised wage budget of UGX. 16,997,528,311 which was all warranted as detailed in Appendix 4. Out of the total warrants, UGX. 12,850,106,567 was utilized by the District resulting in un-utilized warrants of UGX. 4,147,421,740 representing utilization of 76% as summarized in the table below. Appro. 2.1, Observation = Utilization of the Wage Budget The District had an approved wage budget of UGX. 14,640,307,534, and obtained supplementary funding of UGX. 2,357,220,777 resulting into a revised wage budget of UGX. 16,997,528,311 which was all warranted as detailed in Appendix 4. Out of the total warrants, UGX. 12,850,106,567 was utilized by the District resulting in un-utilized warrants of UGX. 4,147,421,740 representing utilization of 76% as summarized in the table below. Appro. 2.1, Observation = Utilization of the Wage Budget The District had an approved wage budget of UGX. 14,640,307,534, and obtained supplementary funding of UGX. 2,357,220,777 resulting into a revised wage budget of UGX. 16,997,528,311 which was all warranted as detailed in Appendix 4.
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2.0 Management of the Government Salary Payroll The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Supple mentar y UGX. = . , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Revise d Budget UGX. = . , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Warrants UGX. = . , Observation.Utilization of the Wage Budget
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2.0 Manaqement of the Government Salary Payroll Accounting should and obtained supplementary funding of UGX.3,714,016,866 liaise with the resulting into a revised wage budget of UGX.22,048,176,399 which contractor for the was all warranted construction of the. 2.1, Recommendation = The DLG had an approved wage budget of UGX.18,334,159,533, The Accounting should and obtained supplementary funding of UGX.3,714,016,866 liaise with the resulting into a revised wage budget of UGX.22,048,176,399 which contractor for the was all warranted construction of the. 2.1, Recommendation = The DLG had an approved wage budget of UGX.18,334,159,533, The
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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, = Validation of employees on the entity paxrol The District had 1,317 employees on the IPPS payroll of which The Accounting 1,060 (81%) were fully verified, 203 (15%) partially verified, 15 Officer should (01%) not verified, and 39 (03%) did not show up. In addition, engage the affected 35 individuals had not accessed the payroll by end of June, staff and ensure 2023. These were captured as new records in my determination employee. 2.2, 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, = Validation of employees on the entity paxrol The District had 1,317 employees on the IPPS payroll of which The Accounting 1,060 (81%) were fully verified, 203 (15%) partially verified, 15 Officer should (01%) not verified, and 39 (03%) did not show up. In addition, engage the affected 35 individuals had not accessed the payroll by end of June, staff and ensure 2023. These were captured as new records in my determination employee. 2.2, 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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2.0 Management of the Government Salary Payroll 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 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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1
2.0 Management of the Government Salary Payroll 2.1, Observation = lization of the Wage Budget Uti. 2.1, Recommendation = . 2.1, Recommendation = . , Observation = The District had an approved wage budget of UGX. 13,222,912,696, and. , Recommendation = I advised. , Recommendation = the. , Observation = obtained supplementary funding of UGX. 1,930,067,564 resulting into a. , Recommendation = Accounting. , Recommendation = Officer. , Observation = revised wage budget of UGX. 15,152,980,260 which was all warranted.. , Recommendation = to institute. , Recommendation = the. , Observation = . , Recommendation = District. , Recommendation = Service. , Observation = resulting in un-utilized warrants of UGX. 1,389,116,116 representing utilization of 91% as summarized in the table below and detailed in. , Recommendation = engage the Ministry of Public. , Recommendation = Service. , Observation = Appendix 5.. , Recommendation = MoFPED. , Recommendation = . , Observation = . , Recommendation = and. , Recommendation = to 11
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL Approv ed Budget Supple menta Revise d Warra nts Paymen ts UGX.. 2.1, = The Accounting Officer to liaise with MOFPED to ensure that supplementary funding is available on time. 2.1, Observation Recommendation = UGX.. 2.1, Observation Recommendation = ry UGX. Bn. 2.1, Observation Recommendation = Budge t UGX. Bn. 2.1, Observation Recommendation = UGX. Bn. 2.1, Observation Recommendation = Bn. 2.1, Observation Recommendation = Unspent Balance UGX. Bn. 2.1, = . 2.1, Observation Recommendation = Bn 15.97. 2.1, Observation Recommendation = 2.25. 2.1, Observation Recommendation = 18.22. 2.1, Observation Recommendation = 18.22. 2.1, Observation Recommendation = 17.70. 2.1, Observation Recommendation = 0.52. 2.1, = . 2.1, Observation Recommendation = From the analysis, I noted that;. 2.1, Observation Recommendation = From the analysis, I noted that;. 2.1, Observation Recommendation = From the analysis, I noted that;. 2.1, Observation Recommendation = From the analysis, I noted that;. 2.1, Observation Recommendation = From the analysis, I noted that;. 2.1, Observation Recommendation = From the analysis, I noted that;. 2.1, = . 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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1
2.0 Management of the Government Salary Payroll 17 employees were confirmed to have exited the District due to death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification.. i. ii., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage. = Accounting Officer to have the new records access the payroll. I also advised the Accounting Officer to. iii., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Approved Budget UGX.
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1
2.0 Manaqement of the Government Salary Payroll not. , Recommendation = From the analysis, I noted that There was an under absorption of UGX.449,616,273 The supplementary funding of UGX.675,600,000 was not warranted The supplementary funding of UGX. The Accounting Officer did not. , Recommendation = From the analysis, I noted that There was an under absorption of UGX.449,616,273 The supplementary funding of UGX.675,600,000 was not warranted The supplementary funding of UGX. The Accounting Officer did not. , Recommendation = From the analysis, I noted that There was an under absorption of UGX.449,616,273 The supplementary funding of UGX.675,600,000 was not warranted The supplementary funding of UGX. The Accounting Officer did
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2.0 Management of the Government Salary Payroll of staff to other. Financial Year that would absorb the wage budget but was never granted. Transfers of staff to other, Revised Budget UGX. = Financial Year that would absorb the wage budget but was never granted. Transfers of staff to other. Financial Year that would absorb the wage budget but was never granted. Transfers of staff to other, Warra nts UGX. = Financial Year that would absorb the wage budget but was never granted. Transfers of staff to other. Financial Year that would absorb the wage budget but was never granted. Transfers of staff to other, Payment s UGX. = Financial Year that would absorb the wage budget but was never granted. Transfers of staff to other. Financial Year that would absorb the wage budget but was never granted. Transfers of staff to other, Unspe nt Balanc e UGX. = Financial Year that would absorb the wage budget but was never granted. Transfers of staff to other. , Approve d Budget UGX. = lidation of employees on the entity payroll
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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 = A total of 129 (3.6%) employees on the payroll did not appear. , Observation.Utilization of the Wage Budget
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2
Recommendation I advised the Accounting Officer to ensure that priorities from Sub-Counties and Town Councils are submitted for incorporation into the District budget and work plan to enable alignment of PDM activities for proper implementation.
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Recommendation I advised the Accounting Officer to engage the Ministry of ICT and the concerned Local Governments to ensure this activity is expedited and completed to facilitate successful PDM implementation and performance evaluation.
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2
Recommendation The Accounting Officer should ensure that PDM SACCOs distribute PRF to households.
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Key Audit Recommendations I advised the Accounting Officer to; i) Follow up with all the DSCs that had less than five (5) members and ensure that they are fully constituted with the mandatory five (5) members to be able to conduct business. ii) Engage MoFPED to identify an alternative funding mechanism for DSC activities to address the funding shortfalls rather than relying on the uncertain and low local revenues collected by the districts. iii) Ensure that going forward, detailed needs assessments are prioritised in the Commission's work plans and budgets and once funds are released, this activity should be undertaken. iv) Ensure that going forward, regional inductions, refresher trainings and mentorships are prioritised in the Commission's work plans and budgets such that once resources are provided, this activity is undertaken in a timely manner. In addition, the PSC should engage Ministry of Local Government and Districts to explore the option of substantively appointing secretaries of the DSCs to address the challenge of the high turnover. v) Explore the option of having joint stakeholder engagements with Ministry of Local Government and Ministry of Finance, Planning and Economic Development, which hold regular and routine regional engagements/workshops with the same stakeholders to leverage on the attendance of the targeted stakeholders. vi) Explore adding a module on the e-recruitment IT system, to facilitate automation of all processes of guidance and monitoring department including the performance assessment of the DSCs. vii) Prioritise constituting and involving the monitoring and evaluation unit in the work plans and budgets going forward such that once funds are released, this activity is implemented. viii) Automate the appeals handling process and ensure that the system does not allow submission of appeals without complete supporting documents. In addition, the Accounting Officer should explore the option of hiring an internal legal officer to handle legal matters arising out of the processing and disposal of appeals. ix) Engage the ESC and HSC to revive the Service Commission's forum to enhance coordination among the three (3) Commissions.
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2
Recommendation The Accounting Officer should engage the PDM Secretariat on the matter and whether government can provide top-up funds to the beneficiaries.
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2
Recommendation The Accounting Officer should;  ensure that enterprise groups have evidence of registration with the Sub-County Community Development Officers before qualification to receive funding.  not remit additional funds PDM SACCOS without signed PRF Agreements.  ensure that PDM SACCO registers are periodically reviewed by the focal person to ensure they are updated.  ensure that additional funds are not remitted to PDM SACCOS without PRF Agreements. 54
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2
Recommendation I advised the Accounting Officer to ensure that the beneficiaries implement projects as guided else consultation with the PDM Secretariat should be made. John F.S. Muwanga AUDITOR GENERAL 22 nd December, 2023 34
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2
Recommendation I advised the Accounting Officer to engage the Ministry of ICT for support on the It related challenges and PDM secretariat for purchase of tools required for implementation of the programme.
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2
Recommendation Accounting Officer should ensure wealth ranking is carried out at village and parish before disbursing funds to beneficiaries to avoid extending funds to ineligible beneficiaries. The Accounting Officer should ensure consolidated priorities for the district are strictly selected and implemented. The Accounting Officer should engage the secretariat for the guidelines on obtaining insurance policy. The Accounting Officer should ensure timely election of a SACCO board and signatories before funds are released .
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Recommendation The Accounting Officer should continually engage, sensitize, monitor and mentoring the SACCOs to ensure compliance with the funding guidelines. John F.S. Muwanga AUDITOR GENERAL 28 th December, 2023 47
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2
Recommendation The Accounting Officer should quicken the process of having all the 42 SACCOs registered with UMRA. The Accounting Officer should also ensure that all PDM SACCOs update their household and enterprise registers as required by the guidelines. The Accounting Officer should continue liaising with the Solicitor General to ensure finalization of signing of PRF financing agreement.
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2
Recommendation Accounting Officer should ensure wealth ranking is carried out at village and parish before disbursing funds to beneficiaries to avoid extending funds to ineligible beneficiaries. The Accounting Officer should ensure consolidated priorities for the district are strictly selected and implemented. The Accounting Officer should engage the secretariat for the guidelines on obtaining insurance policy. The Accounting Officer should ensure timely election of a SACCO board and signatories before funds are released.
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Recommendation The Accounting Officer should;  ensure that PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding.  enhance monitoring of the PDM SACCOs and their respective enterprise groups to ensure that they implement activities in line with LG selected Priority commodities.  liaise with the Secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries.
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Key Recommendations The Accounting Officer is advised to; i) Fast track the full roll out of the e-extension system which is interlinked to the NFASS in all the 135 District Local Governments to enable real time monitoring and evaluation of performance of improved varieties. ii) Explore options for increasing the number of seed breeders and distributors to lower the breeding and distribution costs and ultimately the price of the improved seed. iii) Engage MoPS to recruit more inspectors and extension workers to address the current shortage to undertake more seasonal inspections. iv) Ensure that sensitization is prioritized at planning and budgeting. In addition, the Ministry should expedite the engagement with NARO and its ZARDIs to supplement the Ministry's sensitization activities. v) Enhance and fully operationalize the existing institutional coordination frameworks which will improve coordination amongst the three (3) key entities. In addition, NARO should enhance dissemination of information through the ZARDIs where the interaction between the key stakeholders is coordinated by extension workers.
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2
Recommendation I informed the Accounting Officer that the matter would be brought to the attention of the PDM Secretariat for redress. John F.S. Muwanga AUDITOR GENERAL 20 th December, 2023 28
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Recommendation The Accounting Officer should encourage PDM SACCO members to hold meetings and document minutes on conclusion of the bank of best choice and signatories they trust to avoid loss and mismanagement of SACCO funds.
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Recommendation I advised the Accounting Officer to engage the PDM Secretariat at Ministry of Local Government to expedite the approval process and the intended launch of the pillar 4 implementation manual. The implementation of critical health service delivery activities should be fast tracked to prevent unnecessary delays in achieving the intended goals of pillar 4.
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Recommendation I advised the Accounting Officer to engage the PDM Secretariat on all the issues highlighted above. John F.S. Muwanga AUDITOR GENERAL 27 th December, 2023 34 35
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2
Recommendation I advised the Accounting Officer to engage the PDM Secretariat for further support in this matter .
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2
Recommendation  The Accounting Officer should ensure consolidated priorities for the district are strictly selected and implemented.  The Accounting Officer should engage the secretariat for the guidelines on obtaining insurance policy  The accounting office should ensure timely election of SACCO board members and signatories before funds are released. John F.S. Muwanga AUDITOR GENERAL 28 th December, 2023 39
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Recommendation I advised the Accounting Officer to ensure that Parish/Ward priorities through Sub Counties/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District's budget and work plans to enable alignment of PDM activities for proper implementation.
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Conclusion In a bid to address the challenges in the implementation of the PDM, Government through MoFPED should harmonise the issuance of guidelines and ensure all guidelines are issued through the PDM secretariat. Considering that the SACCOs have been funded, the PDM Secretariat should guide on funds utilisation to enable implementation of enterprise activities leading to wealth creation and employment.
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2
Recommendation The Accounting Officer of UBoS in liaison with the MoICT and the PDM Secretariat should integrate the results of the census into the PDMIS data collection and registration module to facilitate profiling and identification of subsistence households.
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The structures are summarized as below; Engage the relevant authorities for adequate financing of PDC trainings and operations. Ensure that all the Committees are fully Constituted and functional On delay in release of PRF , I informed the Accounting Officer that the matter would be brought to the attention of the PDM secretariat.
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Recommendations The Accounting Officer should;  Ensure that PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding.  Strengthen monitoring of the PDM SACCOs and their respective enterprise groups to ensure that they implement activities in line with LG selected Priority commodities.  Enhance monitoring of the PDM SACCOs and their respective enterprise groups to ensure that they implement activities in line with LG selected Priority commodities.  Liaise with the secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries.
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Recommendation The PDM Secretariat and the Pillar Working Groups should coordinate the revision and update of the existing guidelines and going forward should offer timely clarity in such circumstances.
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2
Recommendation The Accounting Officer should ensure SACCOs obtain licenses as per the Microfinance Institutions Lenders Act to facilitate provision of financial services to its members. The Accounting Officer should ensure that the SACCOs maintain an updated PDM member register to avoid extending PRF Ioans to ineligible beneficiaries. The Accounting Officer should follow up with State Attorney for the witness of the PRF Financing Agreements and have the Agreements on file.
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2
Recommendation The Accounting Officer should ensure constant monitoring of implementation of the PDM SACCO activities in order to achieve PDM objectives. John F.S. Muwanga AUDITOR GENERAL 28 th December, 2023 40 41
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Recommendation The Accounting Officer should;  enhance monitoring of the PDM activities to ensure beneficiaries implementing activities they were funded for.  Recover funds from beneficiaries who did not implement planned activities.
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2
Details are shown in Appendix 6. Failure to provide veterinary assistance to the projects may result into losses and undermine the achievement of PDM objectives. The Accounting Officer explained that the District has planned to have a training of SACCO leaders in monitoring and evaluation of performance of beneficiaries. The Accounting Officer should provide urgent veterinary assistance to the beneficiary projects and also strengthen the supervision, monitoring and sensitization mechanisms to address the implementation challenges.
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2
Recommendation The Accounting Officer should follow up this matter with the Ministry of Local government so that the unfunded parishes are considered in the subsequent financial years. Furthermore, the Accounting Officer MoLG should be notified of the unfunded parishes.
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2
Recommendation The Accounting Officer should ensure constant monitoring of implementation of the PDM SACCO activities in order to achieve PDM objectives. John F.S. Muwanga AUDITOR GENERAL 28th December, 2023
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Recommendation The Accounting Officer should ensure that priorities from Sub Countiesl Divisions/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation.
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2
Recomnendation I advised the Accounting Officer to engage the PDM secretariat for further guidance on this matter . John F.S. Muwanga
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2
Recommendation The Accounting Officer should ensure that PDCs and PDM Supervisory bodies are strengthened so that sufficient monitoring of PDM enterprises is undertaken. John F.S. Muwanga AUDITOR GENERAL 28 th December,2023 52
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2
Recommendation The Accounting Officer should ensure SACCOs obtain licenses as per the Microfinance Institutions Lenders Act to facilitate provision of financial services to its members. The Accounting Officer should ensure that the SACCOs maintain an updated PDM member register to avoid extending PRF loans to ineligible beneficiaries. The Accounting Officer should follow up with State Attorney for the witness of the PRF Financing Agreements and have the Agreements on file.
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Recommendation The Accounting Officer should;  Ensure that PDCs are sensitized on their role of preparing priorities and action plans.  Ensure the PDM Boards operationalise utilization of expression of interest forms by candidate's interest in being elected to the board.  Ensure the PDM Boards institute and operationalise sub-committees.
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2
Recommendation The Accounting Officer should ensure that the PDM Boards put in place these subcommittees.
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2
Recommendation The Accounting Officer should;  Enhance monitoring of the PDM activities to ensure beneficiaries implementing activities they were funded for.  Recover funds from beneficiaries who did not implement planned activities. John F.S. Muwanga
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2
Recommendation The Accounting Officer should enhance supervision of the District PDU so as to ensure compliance with the PPDA prevailing regulatory framework. In addition, management should desist from of splitting contracts so as to maximize competition.
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2
Recommendation The Accounting Officer should strengthen supervision, monitoring and sensitisation mechanisms to address the implementation challenges identified. John F.S. Muwanga AUDITOR GENERAL 28 th December, 2023 42
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2
Recommendation The Accounting Officer should;  ensure that enterprise groups have evidence of registration with the Sub-County Community Development Officers before qualification to receive funding.  ensure that additional funds are not remitted to PDM SACCOS without PRF Agreements.
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2
Recommendation The Accounting Officer should ensure that all funds disbursed are used to implement PDM activities. Paragraph Pillar 3 Financial Inclusion (Version: October 2022) requires all MDALGs; to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team A review of the District budget and work plans revealed that there was no submission and inclusion of priorities for any Sub Counties by the Accounting Officer. Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. The Accounting Officer explained that PDM guidelines were not provided at the time of generating priorities by sub counties and these meanwhile came after the budgeting process. However , in the current FY 2023-2024 budgeting process this has been catered for . The Accounting Officer should ensure that PDM guidelines are provided and followed up to the time of generating priorities.
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2
Recommendations The Accounting Officer should liaise with the secretariat for guidance on preparation of parish 5 year plans and also ensure priorities are prepared and incorporated in the District budget to achieving the PDM objective. The Accounting Officer should ensure constant follow-ups on the SACCO registration certificates from registrar to avoid the delays in holding first general meetings and disbursements process. The Accounting Officer should ensure board members fill in expression of interest forms and board meetings are regularly carried out. The Accounting Officer should ensure that sub committees are constituted and trained to coordinate the farming activities. The PDM secretariat should also consider allocating some funds to cater for facilitation of the sub committees.
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2
4.2.1 Budget allocation of programme expenditure by category I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advise MAAIF to consider redesigning the programme with the view of making the co-funding affordable for small scale farmers.
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2
Recommendation The Accounting Officer should make arrangements to train private sector actors on the operations of the PDM. 37
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2
Recommendation The Accounting Officer should ensure that priorities from Sub Counties and Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation.
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Recommendation The Accounting Officer should organise more trainings on the roles and importance of these committees in the implementation of PDM and organise elections for missing committee and sub committees. The Accounting Officer should also engage the relevant authorities for sufficient facilitation of PDCs and SACCO Boards.
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Recommendation The Accounting Officer should lobby for more funds to facilitate continuous training and guidance of the PDCs
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Recommendation The Accounting Officer should;  ensure that PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding.  enhance monitoring of the PDM SACCOs and their respective enterprise groups to ensure that they implement activities in line with LG selected Priority commodities.  Liaise with the secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries.
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Recommendation I advised the Accounting Officer to engage the PDM secretariat for more support on the issue of mind-set change in the community. John F.S. Muwanga AUDITOR GENERAL 29 th December, 2023 34
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2
Recommendation I advised the Accounting Officer to engage the PDM secretariat for further guidance on this matter .
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Recommendation I advised the Accounting Officer to closely monitor the programme implementation by ensuring that the beneficiary implement the approved projects in accordance with the guidelines. John F.S. Muwanga AUDITOR GENERAL 29 th December, 2023 Coffee farming at Mr. Bamwesigye Robert. An interview with Robert revealed that he used PDM funds to start the coffee garden. 25
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Recommendation The Accounting Officer should engage the relevant stakeholders on the matter and also sensitize the SACCO management about the matter. John F.S. Muwanga AUDITOR GENERAL 28 th December, 2023 31
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Recommendation The Accounting Officer should liaise with the relevant authorities in OPM to resolve issues pertaining to the DRDIP-MIS.
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Recommendation The Accounting Officer should follow up on the funding of 22 parishes in FY 2023/24.
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Key Recommendations The Accounting Officer of MoES should: i) Prioritise the dissemination of guidelines, policies and manuals on MHHM to district local governments, schools and other relevant key stakeholders as well as orientation of key stakeholders on the guidelines, policies and manuals to foster implementation. ii) Work closely with MoFPED and the National Curriculum Development Centre to ensure that funding is secured for the review of the primary curriculum and that the review process considers the integration of menstrual hygiene and hygiene messages. iii) Set up a mechanism of monitoring the functionality and effectiveness of the inter-ministerial committee for MHH to ensure that it achieves the key deliverables as per the Terms of Reference. iv) Work closely with the Ministry of Water and Environment and the District Local Governments to ensure that projects that are implementing piped water systems in the country prioritize connections at schools and other education institutions to ensure that learners have a reliable access to water within the school premises. v) Provide specific guidance to the District Local Governments on how they can maximize the use of the education sector development grant to construct sanitation facilities that are engendered and supportive of menstrual hygiene as per the revised construction designs for pit latrines in schools. vi) Follow up with DLGs and the Directorate of Education Standards on a regular basis to ensure that they plan for and conduct inspections in Private primary and secondary schools that comprehensively assess and provide feedback on the appropriateness of the water, sanitation and menstrual disposal facilities in those schools. vii) Ensure that the Gender Unit works closely with other departments of the MoES such as the departments of Guidance and Counselling, Basic Education and Secondary, Special Needs Education, Health/HIV Unit, to continuously incorporate MHHM topics in the agenda for teacher trainings to build their capacity to take on the role of Senior Woman Teacher or Senior Man Teacher. viii) Prioritise the MHH awareness activities in the budgeting and planning process of the Ministry, especially the orientation sessions for the PTAs and SMC on MHM; the development of social behaviour change communication strategy for MHH and; development of a national and global knowledge hub for menstrual hygiene.
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Recommendation The Accounting Officer should expedite the process of training members on how to and update their membership and should ensure that registration of SACCOs under Micro Finance and Money Lenders Act is done.
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Recommendation I advised the Accounting Officer to engage the PDM secretary for funds to facilitate the Agricultural extension officers to monitor the enterprise groups. John F.S. Muwanga AUDITOR GENERAL 27 th December, 2023 33
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Recommendation The Accounting Officer should; 42  should incorporate facilitation of extension works in the department's budget and encourage adequate supervision of beneficiaries to ensure only planned projects are implemented in order to achieve PDM objectives.  recover funds from beneficiaries who did not implement planned activities as provided for in the PRF financing agreement. John F.S. Muwanga AUDITOR GENERAL 28 th December, 2023 43
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Recommendation The Accounting Officer should endeavour to provide necessary support for the monitoring, supervision and inspections of PDM activities. John F.S. Muwanga AUDITOR GENERAL 28th December , 2023 45 ORIGINAL COPY
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1.7 Preparation and submission of Monitoring Reports plans and reports Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under hislher vote to the Office of the Prime Minister with a copy to Ministry of Finance and National Planning Authority for harmonization to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to the Office of the Prime Minister with a copy to the Ministry of Finance for the attention of the director budget.
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Recommendation The Accounting Officer should follow up on the beneficiaries of non-existent projects and arrangements made to recover the funds as per the provisions in the PRF Agreements signed with the beneficiaries. 28th December , 2023 ORIGINAL COPY 1 ~l 1, = . 1, = 1. 1, 8 = ;. 1, = ~ 5. 1, 3/8 = . 1, 8 = 4. , = 8 8. , = . , 8 = . , = . , 3/8 = 8. , 8 = . 1, = . 1, = . 1, 8 = . 1, = 8. 1, 3/8 = 8. 1, 8 = . , = 4. , = . , 8 = . , = 1. , 3/8 = . , 8 = 1 8
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Recommendation I advised the Accounting Officer to ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation.
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Recommendation I advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation.
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Recommendation The Accounting Officer should ensure that;  PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding. The Accounting Officer should then compel recovery of funds advanced to these individuals.  Engage the PDM secretariat on how the insurance policy requirement can be complied with given the nature of the beneficiaries and funds available.  All loan beneficiaries are approved through the PDMIS.  Consultations are made with MoFPED and PDM Secretariat on the requirement of obtaining agricultural insurance coverage by the beneficiaries.
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Recommendation The Accounting Officer should ensure insurance Policies are secured for farming Enterprises John F.S. Muwanga AUDITOR GENERAL 28 th December, 2023 35
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Recommendation  The Accounting Officer should ensure the consolidated reports are submitted to the PDM National Coordinator and the secretariat should ensure trainings are carried before funds are released for adequate mobilization of beneficiaries.  The secretariat should ensure clear guidelines are issued and facilitation before releasing the funds to the SACCO accounts to allow sensitization, training, mobilization of the households so that the PRF are appropriately used by the households and enterprise groups to achieve the PDM objectives.
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Recommendation The PDM secretariat should ensure that trainings are carried out before funds are released for adequate mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. The PDM secretariat should ensure timely issue of guidelines and facilitation before funds are released to the SACCO accounts to allow sensitization, training, mobilization of the households so that the PRF are appropriately used by the households and enterprise groups to achieve the PDM objectives.
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Recommendation The Accounting Officer should ensure that the Core implementation team is fully functional, and all SACCO PDCs, Board committees and sub committees are fully constituted and operational according to the guidelines.
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Recommendation I advised the Accounting Officer to ensure that priorities from Sub Counties/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District budget and work plans to enable alignment of PDM activities for proper implementation.
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Recommendation The Accounting Officers of LGs and MoICT&NG should institute corrective measures to address the identified gaps in PDMIS, including making thorough data clean-up in the PDMIS.
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