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OFFICE OF THE AUDITOR GENERAL
THE REPUBLIC OF UGANDA
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF LUUKA DISTRICT LOCAL GOVERNMENT FOR
THE YEAR ENDED 30TH JUNE 2015
1
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF LUUKA DISTRICT LOCAL GOVERNMENT
FOR THE YEAR ENDED 30TH JUNE 2015
THE RT. HON. SPEAKER OF PARLIAMENT
Introduction
I have audited the accompanying financial statements of Luuka District Local Government
for the year ended 30th June 2015. These financial statements comprise of the Statement of
Financial Position as at 30th June 2015, Statement of Financial Performance, Statement of
Changes in Equity, Cash flow Statement together with other accompanying statements,
notes and accounting policies.
Management’s Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda,1995(as amended) and
Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is
accountable to Parliament for the funds and resources of Luuka District Local Government
The Accounting Officer is also responsible for the preparation of financial statements in
accordance with the requirements of the Local Governments Financial and Accounting
Manual, 2007, and for such internal control as management determines necessary to enable
the preparation of financial statements that are free from material misstatement whether
due to fraud or error.
Auditor’s Responsibility
My responsibility as required by Article 163 of the Constitution of the Republic of Uganda,
1995 (as amended), section 87 of the Local Governments Act, and Sections 13, 16 and 19 of
the National Audit Act, 2008 is to express an opinion on these statements based on my
audit. I conducted the audit in accordance with International Standards on Auditing. Those
standards require that I comply with the ethical requirements and plan and perform the
audit to obtain reasonable assurance whether the financial statements are free from
material misstatement.
An audit involves performing audit procedures to obtain evidence about the amounts and
disclosures in the financial statements as well as evidence supporting compliance with
relevant laws and regulations. The procedures selected depend on the Auditor’s judgment
2
including the assessment of risks of material misstatement of the financial statements
whether due to fraud or error. In making those risk assessments, the Auditor considers
internal controls relevant to the entity’s preparation of financial statements in order to
design audit procedures that are appropriate in the circumstances but not for purposes of
expressing an opinion on the effectiveness of the entity’s internal control. An audit also
includes evaluating the appropriateness of accounting policies used and the reasonableness
of accounting estimates made by management as well as evaluating the overall presentation
of the financial statements.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a
basis for my unqualified audit opinion.
Part ‘‘A’’ of this report sets out my opinion on the financial statements. Part “B” which forms
an integral part of this report presents in detail, all the significant audit findings made during
the audit which have been brought to the attention of management.
PART “A”
Unqualified Opinion
In my opinion, the financial statements of Luuka District Local Government as at 30th June
2015 are prepared, in all material respects, in accordance with the Local Government
Financial and Accounting Manual, 2007, Section 51(3) of the Public Financial Management
Act 2015, the Local Government Financial and Accounting Regulations, 2007 and the Local
Governments Act cap 243 (as amended), of the Laws of Uganda
John F.S. Muwanga AUDITOR GENERAL 20th November, 2015
3
PART “B”
LUUKA DISTRICT LOCAL GOVERNMENT DETAILED REPORT OF THE AUDITOR
GENERAL FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2015
1.0 INTRODUCTION
In accordance with Article 163(3) of the Constitution of the Republic of Uganda I am
required to audit and report on the public accounts of Uganda and of all public
offices including the courts, the central and the local government administrations,
universities and public institutions of the like nature and any public corporation or
other bodies or organizations established by an Act of Parliament. Accordingly, I
carried out the audit of the Luuka District Local Government to enable me report to
Parliament.
2.0 AUDIT OBJECTIVES
The audit was carried out in accordance with International Standards on Auditing
and accordingly included a review of the accounting records and agreed procedures
as was considered necessary. The audit was carried out with regard to the following
objectives:-
a. To verify whether the financial statements have been prepared in accordance
with the requirements of the Local Governments Financial and Accounting
Manual 2007 and the Local Governments Financial and Accounting Regulations
2007; and fairly present the income and expenditures for the year and of the
financial position as at the end of the year.
b. To verify whether all the funds of the entity were utilized with due attention to
economy and efficiency and only for the purposes for which the funds were
provided.
c. To verify whether goods and services financed have been procured in
accordance with the PPDA Act.
d. To evaluate and obtain sufficient understanding of the internal control structure
of the entity, assess control risk and identify reportable conditions, including
material internal control weaknesses.
e. To verify whether the management of the funds of the entity was in
compliance with the Government of Uganda financial regulations.
4
f. To verify whether all the necessary supporting documents, records and
accounts have been kept in respect of all activities, and are in agreement with
the financial statements presented.
3.0 Audit Methodology
The following audit procedures were undertaken:-
a. Revenue
Obtained all schedules of all revenues collected and reconciled the amounts to the
cashbooks and bank statements of the entity.
b. Expenditure
The payments vouchers of the entity were examined for proper authorization,
eligibility and budgetary provision, accountability and support documentation.
c. Internal Control System
Reviewed the internal control system and its operations to establish whether
sound controls were applied throughout the period.
d. Procurement
Reviewed the procurement of goods and services under the various departments
during the period under review and reconciled with the approved procurement
plan.
e. Fixed Assets Management
Reviewed the use and management of the assets of the entity during the
Period under review
f. Financial Statements
Examined, on a test basis, evidence supporting the amounts and disclosures in the
financial statements; assessed the accounting principles used and significant
estimates made by management; as well as evaluated the overall financial
statement presentation.
5
4.0 ENTITY FINANCING
Luuka District Local Government is financed by grants (Conditional and
Unconditional) from Central Government, donations and locally generated revenues
from taxes, fees, licenses and charges. During the year, the District received grants
totalling to UGX. 16,195,937,164 from Central Government, UGX.92, 752,241 from
locally generated revenues and UGX 174,036,840 from donations realising total
revenue of UGX.16, 462,726,245 constituting 99% of its approved budget estimates
of UGX.16, 605,254,000.
5.0 DETAILED AUDIT FINDINGS
This section outlines the detailed audit findings, management responses thereof and
my recommendations.
5.1 EXPENDITURE
5.1.1 Incompletely Vouched Expenditure
Paragraph 2.2.1(6) of the Local Governments Financial and Accounting Manual
2007, requires the Head of Finance to ensure that all payment vouchers are
supported by relevant documents
On the contrary, UGX.2,841,000 lacked supporting documents as shown in
appendix 1.
Consequently, I could not confirm that the funds were utilized for the intended
purposes.
I advised the Accounting Officer to obtain the accountability or else recover the
funds from the responsible officers.
5.2 PROCUREMENT
5.2.1 Splitting Procurements
Regulation 64(2) of the Local Government Public Procurement Disposal Assets
Regulation 2006(1) states that a procuring and disposing entity shall not, with the
intention of avoiding a particular method of procurement split up procurements
which can be procured as a single contract.
It was however observed that the contract of UGX. 99,857,166 for renovation of
Kiyunga HCIV qualified for open bidding but was split and awarded through
selective bidding in an effort to reduce on the level of competition as shown below.
6
LUUK/593/WRKS/2014-
15/00026
Renovation of OPD at
Kiyunga HCIV
Mulyalya
Co Ltd
17,573,700
LUUK/593/WRKS/14-
15/0024
Renovation of Staff
house at Kiyunga
HCIV
Record
Time Gen
Ent Ltd
40,232,750
LUUK/593/WRKS/14-
15/0025
Renovation of the
General Ward at
Kiyunga HCIV
Maro
Uganda
Ltd
42,050,716
99,857,166
The Accounting Officer attributed the decision of splitting to the need to have the
works completed in one month since the financial year was coming to close
I advised the Accounting Officer to avoid splitting of procurements in future and to
ensure compliance with the PPDA Law.
5.3 Lack of Performance Security
Regulation 102 of the Local Government (PPDA) Regulations, 2006 requires that a
performance security may be requested to protect against non-performance of a
contract.
However, it was observed that projects worth UGX 24,221,270 lack performance
security as shown in Appendix 2.
Absence of performance security exposed the district to risk of loses in the event
that the contractors failed to effectively perform the contract obligations. The
Accounting Officer explained that other remedial actions had been taken including
deduction of 10% from the contractors first payment to compensate for the
performance security.
I advised the Accounting Officer to always ensure that contractors fullfill their
contract obligations.
5.4 BUDGET PERFORMANCE
5.4.1 Short fall in Government Grants
7
Regulation 32 of the Local Government financial and Regulations 2007 requires all
districts to collect all budgeted revenue in an approved manner and banked intact in
district accounts.
However, it was observed that out of the budgeted Government grants of
UGX.16,448,641,000,only UGX.16,195,937,164 was realized leading to a shortfall of
UGX.252,703,836. Revenue shortfall hampers service delivery.
The Accounting Officer attributed the budget cuts by the funding agencies.
I advised the Accounting Officer to ensure that all budgeted revenue is collected.
5.5 OTHERS
5.5.1 Evaluation of Internal Audit
Regulation 12 (a) of LGFAR, 2007 requires the head of internal audit to maintain an
efficient and effective internal audit unit.
According to district approved structure, the department had an approved structure
of 5 posts but only 2 positions were filled.
The internal audit department should be strengthened through provision of adequate
logistics and staffing to improve the internal control environment.
5.6 Lack of Land Tittles
Regulation 58 (4) of the Local Governments Financial and Accounting Regulations,
2007 requires that the properties and assets of a Local Government including land be
properly registered and titles issued.
It was observed that the District did not have titles for its land.
Lack of land titles creates risks of encroachment and land disputes.
The Accounting Officer admitted the shortcoming and undertook to implement the
recommendation in phases.
I advised the Accounting Officer to ensure that the titles are secured.
8
5.7 Non Maintenance of Vote Books
LGFAR, 2007 Regulation 46 requires each vote controller and each agent in receipt of
a departmental warrant to maintain a vote book, to record commitments and
expenditure on the vote under his or her control.
All the departments did not properly maintain vote books contrary to the regulation.
This weakens controls over expenditure.
I advised the Accounting Officer to establish the vote books.
5.8 SERVICE DELIVERY
5.8.1 EDUCATION SECTOR
a) Schools
Ministry of Education and Sports has established the minimum National Primary
Education Standards. On the contrary, the district performance was poor as
illustrated in the table below:-
No Indicator MNSSD Actual
1 Teacher pupil ratio 1:55 1:164
2 Classroom pupil ratio 1:55 1:198
5 Desk pupil ratio 1:3 1:9
6 Permanent teacher
accommodation
At least 4 teachers per 1:25
7 Latrine stance pupil ratio 1:40 1:117
8 Building maintenance
(not funded by LDG)
2%of capital expenditure
budget of education
Not allocated as all funds
are used for construction-
No maintenance
9 No of school inspections
per term (not funded by
LDG)
2 1
10. Performance over years below standard
Source: The district literacy report 2015
Inadequate infrastructure negatively impacts on the academic performance of
students.
The Accounting Officer admitted the challenges and promised to have them
addressed.
9
I advised the Accounting Officer to engage the relevant authorities to ensure that the
matters are addressed.
b) Academic Performance
Further analysis indicates that over the five year period, pupils under grades 4, u and
x numbering 16,902(52%) out of 32,337 who registered could not proceed to higher
education under USE.
Failure to progress in academics affects the career opportunities of the pupils. The
Accounting Officer acknowledged the gaps.
I advised the Accounting Officer to engage stakeholders with a view of improving on
the infrastructure in schools.
5.8.2 WATER SECTOR
i) Inspection of Ikumbya Borehole at Bunafu Trading Centre revealed that the Borehole
was not functional as shown below:-
The inspection of Busiiro Shallow well Waibuga Sub County revealed that the water
quality is poor as it is dirty.
2010 2011 2012 2013 2014
DIV I 38 62 118 96 132
DIV II 1181 1253 1739 1567 1754
DIV III 1426 1325 1457 1692 1595
Subtotal 2645 2640 3314 3355 3481
DIV IV 916 1379 1222 1107 1200
DIV U 1559 1967 2147 1672 1908
DIV X 362 370 418 371 304
Subtotal 2837 3716 3787 3150 3412
G/TOTAL 5482 6356 7101 6505 6893
10
The Accounting Officer attributed the poor quality of water to the galvanised pipes
that were used.
The matter require urgent attention.
5.8.3 HEALTH SECTOR
KIYUNGA HEALTH CENTRE IV
The renovation of General Ward at Kiyunga HCIV was at a cost of UGX 42,050,716
and the contract completion date was June 2015.
The audit inspection revealed the following shortcomings:-
The civil works had not been completed by the time of inspections in August 2015.
Medical equipment’s which were in the General ward before renovations were
dumped in the Compound as shown below.
There is no running water in the ward.
The Accounting Officer promised to address the matter before end of liability period.
I advised the Accounting Officer to address the shortcomings and to enhance
supervision.
Appendix 1
11
LUUK/593/WRKS/2014-
15/0007
Construction of a 2 classroom block
at Bugonyoka PS
RecordTime Gen Ent
Ltd
45,099,600
LUUK/593/WRKS/2014-
15/0001
Construction of Plant/Crop
Diagnostic Lab Maro Uganda Ltd
38,242,792
LUUK/593/WRKS/2014-
15/0004
Completion of a 3 Classroom at
KitweKyambogo PS
Mukenge Building
Construction and Son
Co Ltd
62,540,000
LUUK/593/WRKS/2014-
15/00026 Renovation of OPD at Kiyunga HCIV Mulyalya Co Ltd
17,573,700
LUUK/593/WRKS/2014-
15/0006
Construction of a 2 classroom block
at Busiiro Muslim PS Crescent Gen Co Ltd
43,819,300
LUUK/593/SUPP/14-
15/003
Supply of 180 desks, 8 office tables
and 8 Chairs
Bukose Buliare Gen
Co Ltd
26,380,000
LUUK/593/WRKS/14-
15/0024
Renovation of Staff house at
Kiyunga HCIV
RecordTime Gen Ent
Ltd
40,232,750
LUUK/593/WRKS/14-
15/0025
Renovation of the General Ward at
Kiyunga HCIV Maro Uganda Ltd
42,050,716
LUUK/593/WRKS/2014-
15/0008
Construction of a 2 classroom block
at Nabikuyi p/S Sunland Gen Co Ltd
43,660,000
LUUK/593/WRKS/2014-
15/0009
Construction of a 2 classroom block
at Bukyangwa P/S
RecordTime Gen Ent
Ltd
47,093,800
LUUK/593/WRKS/2014-
15/00001 Supply of borehole parts and spares
Drill services and
construction U ltd
82,722,600
LUUK/593/WRKS/2014-
15/00011
Construction of 2 five stance lined
Pit Latrines with Urinal at Bulanga
P/S and Busanda P/S Mulyalya Co Ltd
32,915,360
LUUK/593/WRKS/2014-
15/0012
Construction of a five stance lined
pit latrines with a urinal at
Namukubembe P/S
Barike Investments
Ltd
16,466,110
LUUK/593/WRKS/2014-
15/00001 Drilling of 13 Deep Boreholes Maa Technologies Ltd
191,017,427
729,814,155
12
Appendix 2
Appendix 3 refers.
INCOMPLETELY
VOUCHED
ADMIN 08/005
Awuye
Abdallah 14/05/2015
PAF
monitoring
for 4th
Quarter
1,180,000
No Allowance payment
schedule
ADMIN 13/003
Sebunya
Denis 15/02/2015
Consultations
with MOLG,
MOPS,
MOPED,and
PDDA
1,000,000
No evidence of
consultations
ADMIN 03/007
Naisaza
Rebecca 08/07/2014
Preparation
and
submission
of
emplooyee
EFT salary
736,000
No evidence of
submission
PROJECT CONTRACT NUMBER CONTRACTOR CONTRACT SUM
PERFORMANCE SECURITY
Construction of 2 classroom block at Nabikuyi P/S
LUUK/593/EDUC/SFG/14-15/004
Sunland Gen Investments Ltd
43,660,000 4,366,000
Construction of 2 classroom block at Bugonyoka P/S
LUUK/593/EDUC/SFG/14-15/003
Record time general enterprises U Ltd
45,099,600 4,509,960
Construction of 2 classroom block at Bukyangwa P/S
LUUK/593/EDUC/SFG/14-15/003
Record time general enterprises U Ltd
47,093,800 4,709,380
Construction of 2 classroom block at Busiro moslem P/S
LUUK/593/EDUC/SFG/14-15/002
Cresent General Company Ltd
43,819,300 4,381,930
Completion of three classroom block at Kitwekyambogo P/S
LUUK/593/EDUC/SFG/14-15/0008
Mukenge Building Construction & Sons Ltd
62,540,000 6,254,000
24,221,270
13
forms
ADMIN 05/004 Babirye Eva 14/04/2015 Tuition fees
1,000,000 No receipts
ADMIN 06/004
Bogere
Mpaata
Joshau 14/04/2015 Tuition fees
1,000,000 No receipts
ADMIN 08/004
Busoga
University-
Bogere
Mpaata 14/04/2015 Tuition fees
1,000,000 No receipts
ADMIN 09/004
Bikadho
Hamis 16/04/2015 Tuition fees
1,500,000 No receipts
ADMIN 14/012 Babirye Eva 16/12/2014
Purchase of
accountable
stationery
500,000
No receipts, No DN,
NO GRN
ADMIN 15/012
Bikadho
Hamis 17/12/2014
Purchase of
accountable
stationery
500,000
No receipts, No DN,
NO GRN
ADMIN 16/012
Bogere
Mpaata
Joshau 17/12/2014
Purchase of
accountable
stationery
500,000
No receipts, No DN,
NO GRN
COM 04/006
Kwegenya
Mwajuma 23-Jun-15
Holding the
function of
the day of
African Child 12,357,500 Doubtful Expenditure.
COM 09/008
Bikadho
Hamis 27-Aug-14
Monitoring
and
assessing
readiness of
groups for
special
grants 390,000 No activity report
COM 02/011
Bikadho
Hamis 02-Nov-14
Facilitation
allowance
and fuel for
monitoring
FAL Activities 707,000 No activity report
COM 05/011
Kwegenya
Mwajuma 24-Nov-14
Advocacy
and
sensitisation
meeting on
children 467,000
No receipts for the
food, stationery,
Airtime. No attendance
lists for the meeting
14
EDUC 09/011
Nantale
Nasabu
(DEO) 01/12/2014
Allowances
for SFG
Projects
monitoring
2,090,000 No activity report
EDUC 02/02
Birungi Musa
(DIS) 12/02/2015
Allowances
for MLA
2,951,250 No activity report
EDUC 03/02
Nantale
Nasabu(DEO) 06/03/2015
Allowances
for SFG
projects
monitoring
350,000
No activity report.
Unprequalified supplier
for stationery Nasibu
stationers UGX
350,000
HEALTH 06/002
Dr Enock
Kukiriza 27-Feb-15
Extended
DHT meeting
4/3/15 2,000,000
No receipts, No
attendance lists
signed.
Meals=460000,
Refreshments=92000,
Breakfast and evening
tea=460,000,
Hallhire=290,000,
Airtime = 27000
HEALTH 03/008
Mukisa
Emmanuel 27-Aug-14
Facilitation
for social
service
committee 228,000
No receipts UGX
228000
HEALTH 13/008
Dr Wabwire
Mattias 27-Aug-14
DHT monthly
meeting 250,000
No receipt. No
schedule of allowances
and signatures
HEALTH 03/009 Jogwa John 19-Sep-14
Servicing of
MV UG
1877M 400,000 No receipts
HEALTH 20/008
Makinab
Yahaya 20-Aug-14
Facilitation
for
production of
BOQs for
Innula and
Bukoova HCs 715,000
No receipts for fuel
and drawings. No
schedule of allowances
for all officers.
HEALTH 04/010
Mirembe
Justine 13-Oct-14
Facilitation of
Child days 726,000
No reveipts for
stationery UGX
256000. Irregular
allowances SDA is
11000 nit 17000
HEALTH 07/009
Kiyemba
Motor
Garage 25-Sep-14
repair of HC
1V vehicle 1,090,400
No receipt attached.
Maintenance register
not attached.
15
HEALTH 02/005
Kiyemba
Motor
Garage 14-May-15
repair of HC
1V vehicle
UG 1877M 2,157,300
No receipt attached.
Maintenance register
not attached.
HEALTH 18/005
Kiyemba
Motor
Garage 28-May-15
repair of HC
1V vehicle
UG 4075 M 1,889,400
No receipt attached.
Maintenance register
not attached.
WORKS 08/002
Sengoba
Daniel Musa
13/02/2015 Payment of
road gangs
for jan 2015
9,900,000
Lists of attendance of
road gangs not
attached.
WORKS 05/005
sengoba
Daniel
13/02/2015 Payment of
road gaps
9,900,000
Lists of attendance of
road gangs not
attached.
WORKS 10/012
Waluba's
garage 08/12/2014
supply of
tyres 2,707,200 No receipt
WORKS 14/002
Emonan
supplies 19-Feb-15
supply of
gravel 17,014,000 No receipt attached.
WORKS 09/005
Nyoziwa
consultancy
firm 19-May-15
supply of
gravel/
Murrum for
Nabibisira,
Buyoga,
Nawaka-
Buduba,
Kibuutu and
Kigaaya
swamps 33,622,067 No receipt. No GRN
WORKS 04/003 Migan U Ltd 13-Mar-15
casting and
installation
of bore holes 18,648,385 No receipts
WORKS 37/008
Emonan
supplies 27/08/2014
supply of
gravel
9,400,000 No receipts
138,876,502
16
Appendix 4
FUEL USAGE
ADMIN 30/002
total Luuka
service
station 24/02/2015
Supply of fuel to
Internal Audit
1,400,000
No receipts, No
consumption schedule,
No fuel orders
ADMIN 02/005
delta
petrol
station 07/05/2015
Supply of fuel for
DCAO
2,500,000
No consumption
schedule,no fuel orders.
No log books
COM 03/006
Total
Luuka 23-Jun-15
Fuel for African
child day 760,000
No consumption
schedule, No fuel orders
COM 06/008
Bikadho
Hamis 14-Aug-14
Facilitation for
carrying out
Community
development
activities and fuel 150,000
Fuel worth UGX 150,000
not receipted
COM 03/011
Bikadho
Hamis 24-Nov-14
Carrying out
Community
development
activities 150,000
Fuel worth UGX 150,000
not receipted
FIN 09/011
delta
petrol
station 14-Nov-14
fuel for office
operation of
planning unit (2nd
qtr) 2,500,000
No MV movement Logs.
No LPO
FIN 05/002
delta
petrol
station 09-Feb-15
supply of fuel to
finance office for
office operations
(3rd qtr) 4,500,000
No MV movement Logs.
No LPO
FIN 04/003
delta
petrol
station 25-Mar-15
supply of fuel to
planning unit for
office operations
for 3rd qtr 2,500,000
No MV movement Logs.
No LPO
FIN 05/004
Musenze
Yusuf 21-Apr-15
repair and
replacement of
drive shaft for MV
LG 0011-11 1,409,629
No MV movement Logs.
No LPO
FIN 01/005
delta
petrol
station 07-May-15
supply of fuel to
finance department
for office
operations (4th qtr) 4,500,000
No MV movement Logs.
No LPO
FIN 02/005
delta
petrol
station 07-May-15
supply of fuel to
planning unit for
office operations
for 4th qtr 2,500,000
No MV movement Logs.
No LPO
17
FIN 11/008
Total
Luuka
Service
Station
13/08/2014 Supply of fuel for
Board of survey
1,000,000
No fuel orders, No
consumption schedule
FIN 12/006
Wamala
Godwin 19/06/2015
Board of survey for
2014/15
2,000,000
No fuel orders, No
consumption schedule
HEALTH 19/011
Bogere
Moses 26-Nov-14
Collection of RDT
orders 866,000
Fuel worth UGX 866000
not accounted for.
HEALTH 02/007
Delta
petrol
station birth registration 1,180,000
No consumption
schedule, No LPO, No
fuel Orders.
HEALTH 03/002
Kiyemba
Motor
Garage 27-Feb-15
Purchase of 5 tyres
for HC 1V vehicle
UG 4075 M 3,525,000 No receipt. No LPO
HEALTH 01/002
Kiyemba
Motor
Garage 23-Feb-15
Repairs of vehicle
UG 1877M 1,534,000 No receipt. No LPO
HEALTH 19/008
total
service
station 27-Aug-14 operational fuel 2,886,000
No consumption
schedule, No LPO, No
fuel orders
HEALTH 05/002
total
service
station 27-Feb-15
repair of HC 1V
vehicle 400,000 No LPO is attached.
HEALTH 01/004
Mirembe
Justine 09-Apr-15
Carrying out Child
days plus in the
district 1,501,000
Irregular allowances=
1,598,000. Fuel =
1,501,000
WORKS
29/009
A&B
delta
petrol
station 16/09/2014
Fuel for
commissioning of
water facilities
constructed in
2013/14 and
carrying out of post
construction
activities for water
user committees
2,450,500
No fuel orders, No
consumption schedules
40,212,129
18
Appendix 5
TAXES NOT REMITTED
FIN 03/005 URA 24-Jul-14
WHT deducted from
RecordTime Gen
Enterprises 2,754,012 Not remitted
HEALTH 19/006 URA 29-Jun-15
WHT deducted from Afro Gen
Builders 149,570
Deducted but not
remitted
HEALTH URA 29-Jun-15
WHT deducted
from Voucher Number
22/006 of Afro
General Builders 4,560,000
Deducted but not remmitted
WORKS 20/005 Wamala Godwin
purchase of tyres for tipper 756,000
No WHT was
deducted UGX 756,000.
WORKS 35/012
URA 19/12/2014
wHT deducted
from Vr
number 34/012
3,378,054
Missing voucher
11,597,636
Appendix 6
MAINTENANCE REGISTER
ADMIN 26/008
Musensze
Yusuf (driver) 25/08/2014
Purchase of tyres for MV
LG 0071-11
2,900,000
No maintenance
register
ADMIN 14/008 Waluba motor garage 11/08/2014
payment of
supply of tyres for MV LG
0070-11 CHAIRMAN'S
2,883,920
No maintenance register
ADMIN 05/008
Musensze
Yusuf (driver) 05/08/2014
repairing and
servicing of
MV LG0011-11
1,590,000
No maintenance
register
ADMIN 04/009 Kyakulaya Christopher 15/09/2014
servicing of MV UAJ 96 X
300,000
No maintenance register
19
ADMIN 02/009 Musensze Yusuf (driver) 15/09/2014
servicing of
MV LG 0071-11
370,000
No maintenance register
ADMIN 22/011 Kiyemba Motor Garage 24/11/2014
repairing and
servicing of MV LG0070-11
1,880,000
No maintenance register
ADMIN 01/012
Wamala
Godwin 03/12/2014
repairing and servicing of
MV LG0071-11
800,000
No maintenance
register
ADMIN 07/005 Musensze Yusuf (driver) 13/05/2015
Repair of MV LG 0071-11
1,190,000
No maintenance register
ADMIN 22/011
Kiyemba
Motor Garage 24/11/2014
repairing and
servicing of
MV LG0070-11
1,880,000
No maintenance
register
ADMIN 01/012
Wamala
Godwin 03/12/2014
repairing and servicing of
MV LG0071-11
800,000
No maintenance
register
ADMIN 07/005
Musensze
Yusuf (driver) 13/05/2015
Repair of MV
LG 0071-11
1,190,000
No maintenance
register
HEALTH 04/012
Muyandha
James 18-Dec-14
Motor vehicle servicing UG
4075M 480,000
No maintenance
register
HEALTH 07/009 Kiyemba Motor Garage 25-Sep-14
repair of HC 1V vehicle 1,090,400
No receipt attached.
Maintenance
register not attached.
HEALTH 02/005
Kiyemba
Motor Garage 14-May-15
repair of HC
1V vehicle UG
1877M 2,157,300
No receipt
attached. Maintenance
register not
attached.
HEALTH 18/005
Kiyemba
Motor Garage 28-May-15
repair of HC 1V vehicle UG
4075 M 1,889,400
No receipt attached.
Maintenance register not
attached.
WORKS 06/002 Kiyemba Mg 12/02/2014 repair of MV LG 0008-67
601,600
No maintenance register
WORKS 15/008 Kiyemba Mg 05/08/2014 repair of MV LG 0005-067
1,974,000
No maintenance
register is attached
20
WORKS 25/006 Kiyemba Mg 29/05/2015 repair MV
2,256,000
No maintenance
register.
WORKS 24/009
Kiyemba Mg 09/09/2014 repair of MV LG 0008-11
2,585,000
No maintenance
register is attached. No
receipt
WORKS 18/012
Kiyemba 11/12/2014 repair of MV
LG 0008-11 3,760,000
No maintenance
register.
32,577,620
Appendix 7
MISSING
VOUCHERS
HEALTH 01/006
Segonga
M
HIV
coordination 10,000,000 Missing
HEALTH 17/006
Kukiriza
Enock E.P.I activities 15,613,000 Missing
HEALTH 18/008
Delta
petrol
station 924,000 Missing
HEALTH 16/004
Delta
petrol
station operational fuel 1,507,500 Missing
HEALTH 05/005
Delta
petrol
station operational fuel 1,787,500 Missing
WORKS 35/012
URA 19/12/2014
wHT deducted
from Vr number
34/012
3,378,054 Missing voucher
WORKS 28/002 URA 19/02/2015
WHT deducted
from Vr No
28/002
26,732,359 Missing voucher
WORKS 15/002 URA 19/02/2015
WHT deducted
from Vr No
14/002
1,086,000 Missing voucher
WORKS 19/012 URA 11/12/2014
WHT deducted
from Vr number
18/012
240,000 Missing voucher
21
WORKS 01/004
Migan U
Ltd
casting and
installation of
bore holes
10,009,282
Missing voucher
WORKS 29/009
delta
petrol
station
fuel for
commissioning
water sources
2,450,000 Missing voucher
WORKS 01/007
Kiyemba
Mg repair of MV
2,124,000 Missing voucher
75,851,695
Appendix 8
UNPREQUALIFIED
SUPPLIERS
ADMIN 35/002
Musensze
Yusuf
(driver) 26/02/2015
Payment to
cater for
mechanical
repair of MV
U2U 547
300,000
East Zone service
station at UGX
300,000
ADMIN 04/007
Naisaza
Rebecca 08/07/2014
Binding,
Photocopying
and Printing
450,000
Grampeks Gen
Enterprises UGX
450,000
ADMIN 11/005
Erimirwa
Robert 14/05/2015
Supply of
stationery
1,200,000
Tripple A
stationers UGX
1,200,000
COM 02/012
Bikadho
Hamis 13-Feb-15
Processing
FAL Exams
8640 copies 846,000
Tabula stationery
UGX 846000
COM 06/012
Bikadho
Hamis 09-Dec-14
Facilitation
for training
of women
leaders 115,000
Mbeiza Bookshop
UGX 115,000
COM 02/009
Bikadho
Hamis 09-Sep-14
Facilitating
the
department
in conducting
FAL
instructors
training 1,000,000
Senga Kitobero
restaurant UGX
650000 instead of
UGX 350000
which was
budgeted for the
activity. Tabula
22
stationery for
UGX 160,000
EDUC 03/02
Nantale
Nasabu(DEO) 06/03/2015
Allowances
for SFG
projects
monitoring
350,000
No activity report.
Unprequalified
supplier for
stationery Nasibu
stationers UGX
350,000
EDUC 11/008
Nantale
Nasabu
(DEO) 15/08/2014
Allowances
for DEO's
Monitoring
375,000
Jassy Stationers
UGX 375,000.
EDUC 02/011
Birungi Musa
(DIS) 24/11/2014
Allowances
for
monitoring
achievements
375,000
Jassy Stationers
UGX 375,000.
FIN 05/005
Lubaale Fred 14/05/2015 Purchase of
Book shelves
3,400,000
Muyingo
enterprises UGX
3400,000
FIN 06/012
Wandira
Yosia 11-Dec-14
payment to
meet
expenses for
budget
expenses
conference 1,215,000
New computer
Base stationery
at UGX 1,215,000
FIN 04/005
Wamala
Godwin 08/05/2015
Purchase of a
laptop
computer
2,900,000
Pacific computers
UGX 2,900,000.
FIN 01/003
Naigembe
Lydia 06/03/2015
Printing,
Photocopying
and Binding
of Final
Accounts
1,700,000
Tripple A
stationers UGX
1,700,000.
FIN 01/010
Wandira
Yosia
05/11/2014
Safari day
allowances
during
assessment
500,000
Ham
International
stationery at UGX
500000
23
HEALTH 05/012 Ngobi Henry 23-Dec-14
Facilitation
for cold chain
maintenance,
distribute
vaccines,
collection of
empty
cyclinders
and
distribution
of gas
cylinders in
lower health
facilities 257,000
Mbeiza
stationery 257000
HEALTH 21/004
Kabweru
Paul 21-Nov-14 IMCI training 2,002,500
Senga Kitobero
Restaurant UGX
1,850,000 and SC
stationery at UGX
152,500
HEALTH 06/010
Dr Enock
Kukiriza 12-Nov-14
Procurement
of a gas
cyclinders 4,500,000
Direct
Procurement.
HEALTH 18/011
Kaweesa
Henry 26-Nov-14
33 Wall
clocks for
health
centres 990,000
Direct
Procurement. No
acknowledgement
receipt of clocks
22,475,500
Appendix 9
LACK OF ACKNOWLEDGEMENT RECEIPT
COM 11/008
Crane
Bank
27-Aug-
14
Transfer of
special
grants
PWDs 4,000,000
No evidence of
remittance
COM 12/012
Crane
Bank
17-Dec-
14
Transfer of
special
grants 4,000,000
No evidence of
remittance
24
PWDs
COM 14/002
Crane
Bank
19-Feb-
15
Transfer of
special
grants
PWDs 4,000,000
No evidence of
remittance
COM 01/006
Crane
Bank
19-Jun-
15
Transfer of
special
grants
PWDs 4,000,000
No evidence of
remittance
COM 07/011
Crane
Bank
05-Nov-
14
Transfer to
Sub
counties for
CDD
beneficiary
groups 12,200,000
Lack of
acknowledgement
receipt
COM 05/006
Crane
Bank
26-Jun-
15
Transfer to
Sub
counties for
CDD
beneficiary
groups 16,500,000
Lack of
acknowledgement
receipts
WORKS 21/005
centenary
bank
25-May-
15
transfer to
luuka T.C 36,531,118
Incompletely
vouched. No
acknowledgement
receipt
WORKS 30/002
centenary
bank
24-Feb-
15
transfer to
luuka T.C 26,383,279
Incompletely
vouched. No
acknowledgement
receipt
107,614,397
25
Appendix 10
Location Approximate Acreage
Valuation
Status
Occupation
LUUKA DISTRICT LOCAL GOVERNMENT
Luuka district headquarters 139.81
Un
know
n
titled,
Administration unit & Health Centre III
BULONGO SUB COUNTY
Bulongo S/C Headquater 25
Un
know
n
untitt
led Subcounty hdqrs
WAIBUGA SUB COUNTY
Waibuga sub county headquarters 80
Un
know
n
Not
titled Administration unit
Walibo village 3
Un
know
n
Titled Health Centre II
BUKANGA SUB COUNTY
Bukanga sub county headquarters 30 Unkn
own
Not
titled Administration unit & health centre II
NAWAMPITI SUB COUNTY
Nawampiti sub county
headquarters 12
Un
know
n
Not
titled
Sub-county
administration
IRONGO SUB COUNTY
Irongo sub county head quarters 40
Un
know
n
Not
titled
Sub-county
administration units
Irongo land 3
Un
know
n
Not
tilted Health centre 11
BUKOOMA SUB
COUNTY
26
Bukooma sub county head
quarters 40
Un
know
n
Not
Titled
Sub-county
Administration Unit
Naigobya Trading land 30
Un
know
n
Not
Titled Has Occupants
Naigobya parish Land 100
Un
know
n
Not
Titled
Not occupied by
squatters
IKUMBYA
SUBCOUNTY
Ikumbyasub-county Headquarters 30
Un
know
n
Not
Titled
SubcountyAdministrat
ion
LUUKA TOWN DISTRICT
Luuka town District head
quarters along Kamuli-Luuka road Un known
unkno
wn
Not
titled
Town District
Administration
Land at Kiyunga 1
Un
know
n
titled Occupied by Police
Appendix 11
A vailed cash releases- UGX 13,342,713,950
credit advice
Recurrent warrant number
` bank account details
19908 RW/011/14/15 179,889,000 179,889,000 recurrent PAF july
4812100010 centenary bank Luuka
19775 RW/010/14/15 382,715,000 382,715,000 development no.036/22/7/2014
19642 RW/009/14/15 236,794,398 31,298,401 urban unconditional grant
.005930068000000. bank of uganda kampala
205,495,997 district unconditional grant
19381 RW/007/14/15 2,216,835,806 213,846,119 secondary salaries
.005930068000000. bank of uganda kampala
2,002,989,686 primary
salaries
19509 RW/008/14/15 289,151,341 3,051,388 agric extn.salaries
.005930068000000. bank of uganda kampala
27
6,130,800 dsc chairperson salaries
26,769,600 elected political leaders
253,199,553 phc salaries
20956 RW/045/14/15 382,470,110 382,470,110 development
20090 RW/024/14/15 58,525,000 58,525,000 recurrent -auto for october
20201 RW/025/14/15 145,713,472 145,713,472 development
20308 RW/026/14/15 68,320,000 68,320,000 recurrent -auto for october
20640 RW/031/14/15 179,864,000 179,864,000 recurrent -auto for october
no.041/22/7/2014
20419 RW/028/14/15 269,545,913 2,840,931 agric extn.salaries
.005930068000000. bank of uganda kampala
5,724,087 dsc chairperson salaries
25,106,235 elected political leaders
235,874,650 phc salaries
20510 RW/029/14/15 2,071,898,401 1,872,066,982 primary
salaries
.005930068000000. bank of
uganda kampala
199,831,419 secondary salaries
20773 RW/030/14/15 219,131,769 190,079,545 district unconditional grant
29,052,224 urban unconditional grant
21807 RW/068/14/15 171,590,919 171,590,919 recurrent PAF,february
21289 RW/057/14/15 179,882,000 179,882,000 recurrent PAF,january
21156 RW/061/14/15 540,804,940 540,804,940 development recipted no
21438 RW/065/14/15 263,848,397 2,785,940 agric extn.salaries
.005930068000000. bank of uganda kampala
5,590,343 dsc chairperson salaries
24,360,112 elected political leaders
231,112,002 phc salaries
21549 RW/066/14/15 2,020,475,438 1,825,556,409 primary salaries
.005930068000000. bank of uganda kampala
194,919,029 secondary salaries
21678 RW/067/14/15 216,782,310 188,168,020
district
unconditional grant
28
28,614,290 urban unconditional grant
21953 RW/079/14/15 2,770,320,825 3,085,813 agric extn.salaries
6,192,078 dsc chairperson salaries
26,982,191 elected political leaders
31,694,283 urban unconditional grant
208,422,098
district
unconditional grant
215,899,773 secondary salaries
255,988,494 phc salaries
2,022,056,124 primary salaries
22793 RW/086/14/15 8,765,518 8,765,518 auto for april
22660 RW089/14/15 27,274,098 27,274,098 auto for april
22549 RW088/14/15 13,364,989 13,364,989 auto for april
22403 RW/092/14/15 88,544,060 88,544,060 development-april release
22138 RW/083/14/15 199,046,464 199,046,464 auto for april
22270 RW/082/14/15 136,323,671 136,323,671 development
19323 RW256/13/14 4,836,111 4,836,111 salary shortfall release
13,342,713,950
13,342,713,968
credit advice
Recurrent warrant number
` bank account details
19908 RW/011/14/15 179,889,000 179,889,000 recurrent PAF july
4812100010 centenary bank Luuka
19775 RW/010/14/15 382,715,000 382,715,000 development no.036/22/7/2014
19642 RW/009/14/15 236,794,398 31,298,401 urban unconditional grant
.005930068000000. bank of uganda kampala
205,495,997 district unconditional grant
19381 RW/007/14/15 2,216,835,806 213,846,119 secondary salaries
.005930068000000. bank of uganda kampala
2,002,989,686 primary salaries
19509 RW/008/14/15 289,151,341 3,051,388 agric extn.salaries
.005930068000000. bank of uganda kampala
6,130,800 dsc chairperson salaries
26,769,600 elected political leaders
253,199,553 phc salaries
29
20956 RW/045/14/15 382,470,110 382,470,110 development
20090 RW/024/14/15 58,525,000 58,525,000 recurrent -auto for october
20201 RW/025/14/15 145,713,472 145,713,472 development
20308 RW/026/14/15 68,320,000 68,320,000 recurrent -auto for october
20640 RW/031/14/15 179,864,000 179,864,000 recurrent -auto for october
no.041/22/7/2014
20419 RW/028/14/15 269,545,913 2,840,931 agric extn.salaries
.005930068000000. bank of uganda kampala
5,724,087
dsc
chairperson salaries
25,106,235 elected political leaders
235,874,650 phc salaries
20510 RW/029/14/15 2,071,898,401 1,872,066,982 primary salaries
.005930068000000. bank of uganda kampala
199,831,419 secondary salaries
20773 RW/030/14/15 219,131,769 190,079,545 district unconditional grant
29,052,224 urban unconditional grant
21807 RW/068/14/15 171,590,919 171,590,919 recurrent PAF,february
21289 RW/057/14/15 179,882,000 179,882,000 recurrent PAF,january
21156 RW/061/14/15 540,804,940 540,804,940 development recipted no
21438 RW/065/14/15 263,848,397 2,785,940 agric extn.salaries
.005930068000000. bank of uganda kampala
5,590,343 dsc chairperson salaries
24,360,112 elected political leaders
231,112,002 phc salaries
21549 RW/066/14/15 2,020,475,438 1,825,556,409 primary salaries
.005930068000000. bank of uganda kampala
194,919,029 secondary salaries
21678 RW/067/14/15 216,782,310 188,168,020 district unconditional grant
28,614,290 urban unconditional grant
21953 RW/079/14/15 2,770,320,825 3,085,813 agric extn.salaries
6,192,078 dsc chairperson salaries
30
26,982,191 elected political leaders
31,694,283 urban unconditional grant
208,422,098 district unconditional grant
215,899,773 secondary salaries
255,988,494 phc salaries
2,022,056,124 primary salaries
22793 RW/086/14/15 8,765,518 8,765,518 auto for april
22660 RW089/14/15 27,274,098 27,274,098 auto for april
22549 RW088/14/15 13,364,989 13,364,989 auto for april
22403 RW/092/14/15 88,544,060 88,544,060 development-april release
22138 RW/083/14/15 199,046,464 199,046,464 auto for april
22270 RW/082/14/15 136,323,671 136,323,671 development
19323 RW256/13/14 4,836,111 4,836,111 salary shortfall release
13,342,713,950
13,342,713,968
(b).Receipted cash releases –UGX 1,570,856,464
serial no. credit advice Recurrent warrant no. amount purpose
20756 19775 RW/010/14/15 382,715,000 development no.036/22/7/2014
21524 20640 RW/031/14/15 179,864,000 recurrent no.041/22/7/2014
22071 21289 RW/057/14/15 179,882,000 recurrent PAF recipted no
22328 21156 RW/061/14/15 540,804,940 development recipted no
23432 22403 RW/092/14/15 88,544,060 development recipted no
23088 22138 RW/083/14/15 199,046,464 auto for april recipted no
1,570,856,464
Appendix 12
Irregular payments
vr no payee amount details
01/08/2014 mirembe jane 840,000 july monthly allowance to District lors
02/08/2014 ura 360,000 PAYE deductions
09/08/2014 mirembe jane 840,000 august y monthly allowance to District lors
10/08/2014 ura 360,000 PAYE deductions
13/09/2014 mirembe jane 840,000 september monthly allowance to District lors
31
14/09/2014 ura 360,000 PAYE deductions monthly allowance of september
05/11/2014 mirembe jane 840,000 october monthly allowance to District lors
06/11/2014 ura 360,000 PAYE allowances on october monthly District lors allowances
13/11/2014 mirembe jane 840,000 District lor monthly allowance for november 2014
14/11/2014 ura 360,000 PAYE deductions from District lor payments,above
08/12/2014 mirembe jane 840,000 District lor monthly allowance for december 2014
09/12/2014 ura 360,000 PAYE deductions from District lor payments,above
01/02/2015 mirembe jane 840,000 District lors monmly allowanve january2015
02/02/2015 ura 360,000 PAYE allowances on januayr monthly District lors allowances
10/02/2015 mirembe Jane 840,000 District lors monmly allowanve february 2015
11/02/2015 ura 360,000 PAYE allowances on februarymonthly District lors allowances
05/03/2015 mirembe Jane 840,000 District lors monmly allowanve march 2015
06/03/2015 ura 360,000 PAYE allowances on march monthly District lors allowances
01/05/2015 Gangira Emmanuel 840,000 District lors monmly allowanve april 2015
02/05/2015 ura 360,000 PAYE allowances on april monthly District lors allowances
38/5/2015 Gangira Emmanuel 840,000 District lors monmly allowanve may 2015
39/5/2015 ura 360,000 PAYE on DSC deductions a bove
11/06/2015 gangira Emmanuel 840,000 District lor monthly allowances for june 2015
12/06/2015 URA 360,000 PAYE on a bove
Total 14,400,000
List of District lor beneficiaries per month:-
District lors details parish
Mukisa Emmanuel Waibuga
Mukisa Ronald Ikumbya
Mukuuta Fred PWD
Kaudha Kyobe Betty Bukooma
Ibanda samuel Male youth
Nangobi betty Nawampiti
Batwala shaban Irongo
Mukisa benard Bulongo
Akalimwine Bukanga
Wekiya catthy Ikumbya
Nyiiro joy Bulongo
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