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Reports and Financial Statements of the Government of the

Republic of Uganda for the year ended 30 June 2004.

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Government of the Republic of Uganda

Reports and Financial Statements for the year ended on 30 June 2004

Table of contents

Srl No. Description of Reports and Financial Statements Pages

Report of the Auditor General

1 Statement of Responsibilities 1

2 Statement from the Minister of Finance, Planning and Economic Development 2

3 Statement from the Secretary to the Treasury 3

4 Commentary on the Financial Statements by the Accountant General 4-7

5 Statement of Financial Performance [by Nature] 8

6 Consolidated Statement of Financial Position 9

7 Cash Flow Statement of the Consolidated Fund 10-11

8 Statement of Outstanding Public Debt 12

9 Statement of Outstanding Loans issued by the Government 13

10 Statement of Investments held by the Government 14

11 Summary Statement of Revenues and Expenditures [by Vote] 15-22

12 Statement of Contingent Liabilities 23-27

13 Statement of Outstanding Commitments 28-32

14 Statement of losses of public moneys and stores written off, and claims abandoned 33-37

15 Statement of losses of public moneys and stores reported 38-42

16 Summary Statement of Arrears of Revenue 43-47

17 Statement of stores and other assets 48-5218 Accounting Policies 53-56

19 Notes to the Financial Statements 57-66

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Reports and Financial Statements for the year ended 30 June 2004 1

Statement of Responsibilities

The financial statements set out on pages 8 to 52 have been prepared by the Accountant

General in accordance with the provisions of the Public Finance and Accountability Act,2003 [the Act].

The Minister of Finance, Planning and Economic Development is responsible for the

management of the Consolidated Fund and for the supervision and control of all mattersrelating to the financial affairs of the Government.

Under the provisions of Section 6 of the Act, the Secretary to the Treasury is responsiblefor the effective application of the Act and any regulations, instructions, and directives

issued under the Act.

The Accountant General is responsible for establishing and maintaining a system of

internal control designed to provide reasonable assurance that the transactions recorded

are within the authority and properly record the use of all public funds by theGovernment of the Republic of Uganda.

To the best of my knowledge the system of internal control has operated adequately

throughout the fiscal year ended 30 June 2004.

G. O.L. BwochAccountant General

I accept responsibility for the integrity of these financial statements, the financial

information they contain and their compliance with the Public Finance andAccountability Act, 2003.

..

C M. Kassami

Permanent Secretary/Secretary to the Treasury

To the best of my knowledge these financial statements fairly present the public funds of

the Government of the Republic of Uganda as at 30 June 2004 and its operations for the

finanacial year ended on that date.

Dr. Ezra SurumaMinister of Finance, Planning and Economic Development.

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Ministerial Statement

Statement of Financial PerformanceOur total operating revenue for the financial year ended 30 June 2004 was Shs 2,887

[2003, Shs. 2,091] billion whilst total operating expenditure was Shs 2,354 [2003, Shs.

2,058] billion resulting in a surplus on operating activities of Shs 532bn[2003, wassurplus of Shs.33] billion before finance costs. With total finance costs of Shs 167 billion

for the year [2003, was Shs. 176 billion], we recorded an overall surplus of Shs 365

billion during the year under review [2003, was a deficit of Shs143 billion]. The finance

cost is mainly interest on treasury bills and interest on external debt incurred during theyear.

Consolidated Statement of Financial Position.It is instructive to note that property, plant and equipments [fixed assets] are not included

in the Statement of Financial Position because of the modified cash basis of accounting,

which has been used in preparing the financial statements. These assets are expensed in

full in the year of acquisition. Total value of fixed assets acquired during the yearincreased from Shs 223 to Shs 245 billion.

The statement of Financial position shows that total assets [cash and bank balances,

receivables, and investments] were Shs 3,596 [2003, Shs. 4,719] billion as against total

liabilities of Shs 10,590 [2003, Shs. 11,169] billion, resulting in a net liability position of

Shs 6,994 billion as compared to a net liability of Shs. 6,449 billion at the end of theprevious year. The deficit arose from domestic arrears of the past, past borrowings, past

performance,recognition of pension liabilities and treatment of fixed assets which are

expensed 100% on acquisition. In response the government has instituted strict budgetarycontrols and strict financial discipline across the board in order to control deficits and to

reduce borrowings.

Cash Flow StatementOur Cash Flow Statement shows an overall positive cash and bank position decreasing

from Shs.532 billion to Shs.444 billion by the end of the year. There was an overall

decrease in cash position by Shs.88 billion during the year.

External debt

As shown in Note 21 to the financial statements, external borrowings were Shs 7,939[2003, Shs.7,978] billion representing about 78% of total borrowings. This is set to

reduce, as it is government policy to borrow on very concessional terms. All loans are

closely monitored and controlled following restoration of Debt Management andFinancial Analysis System [DMFAS] in the Treasury.

Dr. Ezra Suruma

Minister of Finance, Planning and Economic Development

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Statement from the Secretary to the Treasury

The Public Finance and Accountability Act, 2003 [the Act] came into force on July 1,2003. However, the Honourable Minister of Finance, Planning and Economic

Development signed a statutory instrument, which postponed implementation of certainprovisions of the Act, namely provisions relating to Internal Audit functions, Audit

Committees, Output Oriented Budgeting, and Net-worth of State Enterprises. Some of

these provisions are planned for implementation during the FY 2005/06. I am pleased toreport that some progress has been made to that effect.

In accordance with the provisions of the Act, financial statements have been preparedusing Generally accepted Accounting principles taking into consideration the

Governments Legal and regulatory framework regarding Public Finances. I am pleased

to report that, the Treasury has been able to prepare various financial statements asrequired by the Act.

Unlike financial statements for the past years, these financial statements provide more

comprehensive and useful information for monitoring, and for decision making purpose.The financial statements are more transparent thus providing greater accountability.

The cash basis of accounting, modified as disclosed and as appropriate, has been usedconsistently during the year in preparing the financial statements. This is the second year

of preparing accounts in the new format..

It has not been possible to prepare a Statement of net-worth of all state enterprisesbecause arrangements for consolidating state enterprises had not been finalized.

As disclosed in the financial statements there is a provision of Shs. 6.7 billion in respectof receivables from privatized companies, which are considered doubtful of recovery and

a provision has been created as we undertake a process to have it approved by Parliament

as a charge on the Consolidated Fund in accordance with the PFAA 2003.

..

C. M. KassamiPermanent Secretary/Secretary to the TreasuryMinistry of Finance, Planning and Economic Development

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Commentary on the Financial Statements by the Accountant General

1. Financial Statements

The financial statements for the year ended 30 June 2004 have been prepared incompliance with the provisions of the Public Finance and Accountability Act, 2003 [theAct], which requires that the financial statements be prepared in accordance with and

complying with generally accepted accounting practice, taking into consideration the

Government of Uganda legal and regulatory frameworkregarding public finances.

The accompanying accounting policies and the notes to the financial statements form an

integral part of these financial statements. Supporting schedules, where appropriate, havebeen prepared under separate cover.

2. Statement of Financial Performance

The statement gives a summary of operating revenues including grants but excluding

borrowings, and a summary of expenditures on operating activities of the Government of

the Republic of Uganda but excluding expenditures on investments and loans issued out.

3. The Consolidated Statement of Financial Position of the Consolidated Fund[the Balance Sheet]

The Consolidated Fund means the Consolidated Fund of Uganda established under

Article 153 of the Constitution of the Republic of Uganda, 1995.

Under Section 9 of the Act, all revenues or other moneys raised and received for the

purpose of the Government, not being revenues or other moneys that are payable by orunder any law into some other fund established for any specific purpose or that may ,

under any law, be retained by a department of Government that received them for the

purposes of defraying the expenses of that department, shall be paid into and form part ofthe Consolidated Fund.

The Balance Sheet is a summary of assets and liabilities of all public funds and otherentities wholly funded through the Consolidated Fund i.e the Consolidated Fund, the

Treasury and ministries, Agencies, Embassies/Missions, Referral Hospitals, but

excluding Local Governments. All grants to Local Government units are expensed duringthe year of actual disbursements.

4. Cash Flow Statement of the Consolidated Fund

Provides a high-level consolidated summary of cash flows from operating, investing, and

financing activities of the Government through the Consolidated Fund.

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contingent liabilities such as pension liabilities and outstanding litigation cases at the end

of the year. The consolidated statement, summarized by class of votes, is derived fromstatements signed and submitted by Accounting Officers.

11.Statement of Outstanding Commitments

The statement provides information as to outstanding commitments at the end of the

financial year the Government has entered into for the supply of goods and services foreach vote summarized and analyzed in terms of functions of government, and between

operating and capital commitments. The consolidated statement, summarized by class of

votes, is derived from statements signed and submitted by Accounting Officers.

12.Statement of losses of public moneys and stores written off, and claimsabandoned.

The statement provides a summary of losses of public moneys, stores written off, and all

claims abandoned during the year. The consolidated statement, summarized by class ofvotes, is derived from statements signed and submitted by Accounting Officers.

13.Statement of losses of public funds and stores reported

The statement provides a summary of losses of public moneys and stores reported during

the year whether or not written off or recovered. The consolidated statement, summarized

by class of votes, is derived from statements signed and submitted by Accounting

Officers.

14.Statement of Arrears of Revenue

The statement provides a summary of arrears of revenue. The consolidated statement,

summarized by class of votes, is derived from statements signed and submitted by

Accounting Officers.

15.Statement of stores and other assets

The statement provides a summary of physical assets purchased/acquired during the year.The consolidated statement, summarized by class of votes, is derived from statements

signed and submitted by Accounting Officers.

16.Accounting Policies

These are the specific principles, bases, conventions, rules and practices adopted by theGovernment of the Republic of Uganda in preparing and presenting the financial

statements. The accounting policies have been applied consistently through out the year.

a) The basis of accounting adopted is cash basis but modified as regards payables,pension liabilities and revenue specifically from URA.

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b) Consolidation has been done on a line by line basis for the Central Government votes

and Missions abroad.

c) The disbursements to Local Governments, Tertiary institutions and independent self

accounting projects are captured as grants paid and indicated in the statement of

Financial Performance.

17.Notes to the Financial Statements

Notes to the financial statements explain the make up or amounts shown in the financial

statements.

18.Schedules to the Financial Statements

These are detailed supplementary information to support figures and balances in the notesto these financial statements. These are presented under separate cover to these Reports

and Financial Statements of the Government of the Republic of Uganda for the year

ended.

19.Classified expenditures

Classified expenditures are disclosed in the financial statements under supply of goodsand services in the Statement of Financial Performance, and are audited separately.

Regulations regarding the audit of classified expeditures were issued during the year

under review.

.

G. O. L. Bwoch

Accountant GeneralMinistry of Finance, Planning and Economic Development

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Statement of Financial Performance for the year ended 30 June 2004

[ Based on classification of expenditures by nature]

30-Jun 2004 30-Jun 2003Notes

Shs Shs

Operating revenue

Taxes 3 1,654,747,882,038 1,415,182,296,039

Non Tax revenue 4 130,411,969,330 138,969,323,756

Grants 5 876,859,270,930 417,609,165,032

Other revenues 6 224,590,046,350 119,012,608,942

Total operating revenue 2,886,609,168,648 2,090,773,393,769

Operating expenses

Employee costs 7 462,260,304,933 407,898,732,759

Goods and services consumed 8 572,898,618,515 539,625,719,585

Consumption of property, plant & equipments 9 245,428,069,145 222,771,100,554

Interest --accounting officers 10 6,805,151,870 29,135,182

Subsidies 11 - 1,037,876,408

Grants paid 12 1,527,296,572,299 784,457,469,957

Social benefits 13 2,127,872,033 60,592,388,260

Other expenses 14 79,113,628,218 54,794,867,138

Foreign exchange losses (gains) 15

(541,435,452,390)

5,693,064,599

Total operating expenses 2,354,494,764,623 2,076,900,354,442

(Deficit)/surplus from operating activities 532,114,404,025 13,873,039,327

Finance costs 16 167,303,082,947 176,114,604,936

Surplus for the year 364,811,321,078 (162,241,565,609)

The following accounting policies and notes set out on pages 53 to 66 form an integral part of these financial statements.

.

G. O. L. BwochAccountant General

Ministry of Finance, Planning and Economic Development

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The Consolidated Statement of Financial Position as at 30 June 2004

30-June 2004 30-June 2003Notes

Shs. Shs.

ASSETS

Cash and cash equivalents 18 1,619,001,414,361 2,153,018,906,214

Receivables 19 1,363,954,415,990 1,558,510,642,577

Investments 20 612,840,105,933 1,007,830,686,782

Total assets 3,595,795,936,284 4,719,360,235,573

LIABILITIES

Borrowings (interest bearing liabilities) 21 10,174,426,218,510 10,577,669,331,853

Payables 22 237,525,371,252 318,563,748,957

Pension liabilities 23 178,060,274,062 272,500,000,000

Total liabilities 10,590,011,863,824 11,168,733,080,810

Net liabilities (6,994,215,927,540) (6,449,372,845,237)

REPRESENTED BY:

Accumulated deficit in the Consolidated Fund24

(6,879,169,842,386) (6,335,210,272,548)

Deficit in Other Reserves 25 (115,281,062,104) (114,397,549,639)

Sub-total (6,994,450,904,490) (6,449,607,822,187)

Contingency Fund 26 234,976,950 234,976,950

Net Deficit. (6,994,215,927,540) (6,449,372,845,237)

The following accounting policies and the notes on pages 53 to 66 form an integral part of the financial statements.

..

C. M. Kassami

Permanent Secretary/Secretary to the TreasuryMinistry of Finance, Planning and Economic Development

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Consolidated Cash Flow Statement for the year ended 30 June 2004 [Direct Method]

30-June 2004 30-June 2003

Shs. Shs.

CASH FLOWS FROM OPERATING ACTIVITIES

Total receipts from operating revenues were (see below): 2,695,025,821,739 2,014,227,217,434

PAYMENTS FOR OPERATING EXPENSES:

Employee costs 430,464,236,296 405,248,559,506

Goods and services consumed 507,379,290,343 484,488,351,482

Interest expense 6,805,151,870 29,135,182

Subsidies - 0

Grants paid 1,516,843,278,470 780,587,824,781

Social benefits 2,115,455,666 60,592,109,914

Other expenses 47,032,269,297 51,188,181,083

Finance costs 115,134,235,736 152,537,823,619

Advances during the year 292,900,843 0

Others 77,265,881,807

Domestic arrears paid during the year 140,422,586,600

Total payments for operating activities 2,843,755,286,928 1,934,671,985,567

Net cash (outflows)/inflows from operating activities (148,729,465,189) 79,555,231,867

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of property, plant and equipments (240,241,598,307) (221,786,994,065)

Other outflows relating to investment activities

Net cash outflows from investing activities (240,241,598,307) (221, 786,994,065 )

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from issue of government bonds and treasury bills 1,235,595,158,134 1,202,389,803,559

Proceeds from issue of government bonds 151,181,321,218 0

Re-purchase of government bonds & treasury bills (1,352,424,498,501) (1,156,724,996,982)

Proceeds from external borrowings 451,719,859,725 599,043,640,473

Repayments of external borrowings (199,469,201,216) (82,415,507,721)

Proceeds from other domestic loans 14,536,551,242 12,531,682,241

Net cash flows from financing activities 301,139,190,602 574,824,621,570

Net (decrease)/ increase in cash and cash equivalents (87,831,872,894) 432,592,859,372


.

G. O. L. Bwoch


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Cash Flow Statement for the year ended 30 June 2004 [Direct Method] (continued)

For cash flow purposes receipts from operating revenue comprise:

30-Jun 2004 30-Jun 2003Notes

Shs. Shs.

Operating revenue

Taxes 3 1,654,747,882,038 1,415,182,296,039

Non Tax revenue 4 130,411,969,330 138,969,323,756

Grants received 5 876,859,270,930 417,609,165,032

Other revenues 6 224,590,046,350 119,012,608,942

Last years revenue received this year 76,062,142,844

Advances recoverd during the year 5,540,000

Unspent balances-Grants from the districts 9,701,324,580

Total operating revenue 2,972,378,176,072 2,090,773,393,769

Less amounts with URA not yet remitted 18 97,022,947,717 (75,571,027,172)

Less Grants received under HIPC as non-cash 180,329,406,616 0

Less balance with Accounting Officers - (975,149,163)

Total cash receipts from operating activities 2,695,025,821,739 2,014,227,217,434

Reconciliation of movement of cash during the year

30-Jun 2004 30-Jun 2003

Shs. Shs.

At the beginning of the year 531,659,589,015 99,066,729,643

Net increase in cash from the Cash Flow Statement (87,831,872,894) 432,592,859,372

At the end of the year 443,827,716,121 531,659,589,015

Net cash and bank balances comprise

30-Jun 2004 30-Jun 2003Notes

Shs. Shs.

Cash and bank balances 18 1,619,001,414,361 2,153,018,906,214

Less Bank overdraft (with BoU & others) 21 1,175,173,698,240 1,621,359,317,199

Net cash and bank balances 443,827,716,121 531,659,589,015


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Statement of Outstanding Public Debt as at 30 June 2004

[As submitted and signed by Accounting Officers]

30.June 2004. 30.June 2003.Notes

Shs. Shs.

DOMESTIC DEBT

Borrowings from the central bank-BoU 1,175,172,396,382 1,621,210,285,616

Payables 237,525,371,252 318,563,748,957

Pension Liabilities 285,060,274,062272,500,000,000

Borrowings from domestic financial institutions

Treasury bills 846,285,337,210 904,072,265,957

Government Bonds 151,181,321,218 -

Promisory notes 10,114,530,921 10,114,148,058

Interest payable on treasury bills 52,168,847,211 64,124,423,449

Other loans(Tax Reserve Certificate) 3,042,399 3,042,399

Total domestic debt/borrowings 2,757,511,120,655 3,190,587,914,436

EXTERNAL DEBT

Borrowings by missions abroad 1,301,858 149,031,583

Borrowings from multilaterals 7,215,437,118,194 6,974,689,694,215

Borrowings from bi-laterals 684,897,648,763 959,486,906,335

Borrowings from commercial non banks 37,137,975,178 41,551,954,710

Borrowings from commercial banks 2,026,699,176 2,267,579,531

Total external debt/borrowings 7,939,500,743,169 7,978,145,166,374

TOTAL PUBLIC DEBT 10,697,011,863,824 11,168,733,080,810


.

G. O. L. BwochAccountant General


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Statement of Outstanding Loans issued by Government as at 30 June 2004



.

G. O. L. Bwoch


30.June 2004. 30.June 2003.Notes

Shs. Shs.

ADVANCES

Staff advances 292,900,843 -

Advances to departments -

Advances to Embassies and Missions -

Other advances-deferred expenditure 74,467,504,115

Total advances 74,760,404,958 -

LOANS

Loans to State Enterprises 1,185,478,706,653 1,414,207,098,377

Loans to agencies 26,929,101 26,929,101

Loans to private organizations 13,403,527,328 13,576,460,383

Other loans -

Total loans 1,198,909,163,082 1,487,810,487,861

Total outstanding loans see Note 19 to the

Financial Statements

1,273,669,568,040 1,487,810,487,861

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Statement of Investments held by the Government as at 30 June 2004


30-June 2004 30-June 2003

Atcurrent

values

At cost At cost

Shs. Shs. Shs.

Securities other than equity (short term)

-Corporate bonds 0

-Promisory notes 0

-Debentures 0

-Fixed deposits 0

-Other securities-IMF 496,612,986,488 496,612,986,488

Sub-total 496,612,986,488 496,612,986,488

Shares and other equity

-Shares in public corporations 0

-Shares in other entities. 116,227,119,445 511,214,700,294

Sub-total 116,227,119,445 511,214,700,294

Financial derivatives

Total investments 612,840,105,933 1,007,827,686,782

Analyzed between:

Investments held-for-trading

Investments available-for-sale

Investments held-to-maturity 612,840,105,933 1,007,827,686,782


Analyzed between

Domestic investments 0 0Foreign investments 612,840,105,933 1,007,827,686,782



.

G. O. L. Bwoch

Accountant General


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Summary Statement of Revenues and Expenditures for the year ended 30 June 2004


For all ministries, agencies, Referral hospitals, Embassies/Missions, Districts, and Urban/Municipal

Councils.

Approved Actual Actual Under/(over)

estimates released expenditure expenditure

Summary

Shs. Shs. Shs. Shs.

Ministries 1,633,833,945,634 1,495,382,815,697 1558,082,938,936 64,826,529,982

Agencies 271,398,247,000 260,700,325,701 284,363,784,743 (13,763,834,694)

Referral Hospitals 51,260,779,000 42,596,771,213 44,859,779,956 6,400,999,250

Embassies and Missions 26,262,874,000 26,256,874,076 30,814,075,440 (4,561,556,562)

District Councils 725,637,585,948 695,510,399,613 695,510,399,613 0

Urban/municpal Councils 37,340,707,536 32,438,278,916 32,438,278,916 0

Totals for 30 June 2004 2,746,814,671,634 2,552,885,465,216 2,646,069,257,604 52,902,137,976

Totals for 30 June 2003 2,560,511,087,056 2,171,389,736,890 2,247,321,894,686 (75,932,157,796)

Detailed amounts by each Accounting Officer are shown in the pages that follow.


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Summary Statement of Revenues and Expenditure for the year ended 30 June 2004


MINISTRIES



Name of ministry

Shs. Shs. Shs. Shs

Office of the President

45,520,120,923 43,940,425,483 73,600,033,728 (28,079,912,805)

State House

55,690,893,000 51,120,761,733 48,616,611,981 7,074,281,019

Office of the Prime Minister

16,508,114,000 15,227,335,930 14,567,744,071 279,034,929

Ministry of Defence

313,053,687,000 312,978,259,420 324,886,154,766 (11,832,467,766)

Ministry of Public Service

67,183,135,000 66,488,889,557 79,604,189,457 (12,421,054,457)

Ministry of Foreign Affairs

13,707,167,000 13,648,476,979 27,112,115,694 (13,404,948,694)

Ministry of Justice and Constitutional

Affairs 61,768,326,711 55,417,061,446 60,611,680,983 1,156,645,728

Ministry of Finance, Planning and

Economic 552,925,843,000 502,314,376,643 502,220,092,768 (31,271,901,814)

Ministry of Internal Affairs

31,327,024,000 30,859,493,928 30,988,626,339 338,397,661

Ministry of Agriculture, Animal

Industry and 31,342,437,000 27,147,394,296 29,708,553,178 1,633,883,822

Ministry of Local Government

8,815,974,000 6,913,446,166 6,855,250,957 1,960,723,043

Ministry of Lands, Water andenvironment 55,154,432,000 46,589,680,590 44,485,030,373 10,669,401,627

Ministry of Education and Sports

93,101,628,000 79,529,887,958 68,941,492,525 24,160,135,475

Ministry of Health

77,137,460,000 68,717,305,260 62,338,429,888 14,799,030,112

Ministry of Tourism, Trade and Industry 12,901,352,000 11,818,877,981 12,790,563,825 110,788,175

Ministry of Works, Housing and

Community 163,727,126,000 136,335,823,623 136,122,289,963 16,410,359,321

Ministry of Energy and Minerals

23,367,090,000 17,214,588,219 23,420,793,685 (53,703,685)

Ministry of Gender, Labour and SocialDevt 10,602,136,000 9,120,730,485 11,213,284,755 (611,148,755)

Treasury Consolidation

Totals for 30 June 2004 1,633,833,945,634 1,495,382,815,697 1,558,082,938,936 64,826,529,982

Totals for 30 June 2003 1,537,409,194,270 1,224,005,310,400 1,227,969,436,300 -3,964,125,900


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AGENCIES



Name of agency

Shs. Shs. Shs. Shs.Judiciary

17,496,585,000 16,409,782,330 16,927,467,039 569,117,961

Electoral Commission

14,735,765,000 14,027,050,689 14,055,258,284 680,506,716

Inspector General of Governments

Office 7,908,519,000 7,908,518,997 7,713,346,783 195,172,217

Parliamentary Commission

39,997,158,000 38,762,297,945 38,752,128,116 1,245,029,884

Law Reform Commission

2,001,000,000 1,961,365,991 1,966,733,845 34,266,155

Uganda Human Rights Commission

2,642,000,000 2,630,869,000 4,660,969,038 (2,018,969,038)

Uganda Aids Commission

4,084,000,000 4,083,999,829 2,721,261,133 1,362,738,867

National Planning Authority

2,045,730,000 1,780,128,000 1,773,134,743 272,595,257Office of the Auditor General

5,594,980,000 5,462,296,299 5,409,985,767 184,994,233

Education Service Commission

1,673,649,000 1,633,765,420 1,662,911,223 10,737,777

Directorate of Public Prosecutions

3,553,190,000 3,005,860,662 3,377,388,054 175,801,946

Health Service Commission

1,247,748,000 1,246,308,883 1,251,846,054 (4,098,054)

Mass Mobilisation

6,024,543,000 5,544,603,694 5,337,670,508 686,872,492

Makerere University

26,733,794,000 26,590,262,050 26,590,262,050 0Mbarara University

7,625,600,000 7,518,600,000 7,518,600,000 0Makerere University Business School

2,907,034,000 2,907,034,000 2,907,034,000 0Kyambogo University (Formerly ITEK)

7,573,871,000 7,550,667,999 7,550,667,999 0Uganda Management Institute

395,560,000 395,560,000 395,560,000 0

National Agricultural ResearchOrganisation 8,627,218,000 6,793,504,814 27,634,267,832 (19,007,049,832)

Uganda Police

79,219,532,000 76,532,509,185 76,409,286,770 2,810,245,230

Uganda Prisons

21,519,891,000 21,091,057,438 22,913,338,564 (1,393,447,564)

Public Service Commission

1,836,000,000 1,758,022,304 1,774,707,453 61,292,547

Local Government Finance Commission

1,337,840,000 1,337,839,841 1,311,887,268 25,952,732

Judicial Service Commission 1,601,540,000 1,277,482,331 1,257,134,220 344,405,780

Gulu University

3,015,500,000 2,490,938,000 2,490,938,000 0

Total for 30 June 2004271,398,247,000 260,700,325,701 284,363,784,743 (13,763,834,694)

Total for 30 June 2003 254,326,904,786 235,332,813,052 305,410,388,268 -70,077,575,216

The following accounting policies and notes set out on pages 53 to 66 form an integral part of the financial statements.

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REFERRAL HOSPITALS

Approved Actual Actual Under(over)


Referral hospital

Shs. Shs. Shs. Shs.

Mulago Hospital Complex

21,485,285,000 20,581,344,290 22,356,733,866 (871,448,866)

Butabika Hospital11,602,249,000 7,421,656,981 7,417,895,949 4,184,353,051

Arua Hospital

1,761,000,000 1,661,265,003 1,656,457,189 104,542,811

Fort Portal Hospital

1,796,600,000 1,261,529,405 1,243,877,724 552,722,276

Gulu Hospital

1,666,000,000 1,260,967,376 1,268,540,808 397,459,192

Hoima Hospital

1,555,260,000 983,192,259 980,591,000 574,669,000

Jinja Hospital

2,616,980,000 2,616,979,567 3,047,319,230 (430,339,230)Kabale Hospital1,706,000,000 1,093,511,771 1,096,717,314 609,282,686

Masaka Hospital

1,933,318,000 1,612,447,402 1,619,144,807 314,173,193

Mbale Hospital

2,129,605,000 2,129,605,333 2,129,658,011 (53,011)

Soroti Hospital

1,729,982,000 1,362,571,668 1,376,653,335 353,328,665

Lira Hospital

1,278,500,000 611,700,158 666,190,517 612,309,483

Total for 30 June 200451,260,779,000 42,596,771,213 44,859,779,956 6,400,999,250

Total for 30 June 2003. 46,413,205,000 36,315,572,061 35,417,893,166


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Name of Embassy/mission

Shs Shs Shs Shs

Uganda Mission at the United Nations,New York 2,012,352,000 2,012,351,998 4,145,797,697 (2,133,445,697)

Uganda High Commission in the United

Kingdom 1,779,307,000 1,779,307,259 2,539,623,145 (760,316,145)

Uganda High Commission in Canada(Ottawa) 758,068,000 758,068,000 825,081,373 (67,013,373)

Uganda High Commission in India (New

Delhi) 714,960,000 714,960,000 918,194,763 (203,234,763)

Uganda High Commission in Egypt

(Cairo) 763,913,000 763,913,338 763,898,734 14,266

Uganda High Commission in Kenya(Nairobi) 1,101,840,000 1,101,840,082 1,593,472,445 (491,632,445)

Uganda High Commission in Tanzania

(Dar es Salaam) 1,177,673,000 1,177,673,000 543,132,457 634,540,543

Uganda High Commission in Nigeria

(Abuja) 622,108,000 622,108,000 644,982,430 (22,874,430)

Uganda High Commission in SouthAfrica (Pretoria) 993,778,000 993,778,077 1,093,937,901 (100,159,901)

Uganda Embassy in the United States

(Washington) 1,383,485,000 1,383,485,000 1,562,754,059 (179,269,059)

Uganda Embassy in Ethiopia (Addis

Ababa) 924,649,000 924,648,761 796,161,912 128,487,088

Uganda Embassy in China (Beijing)

1,914,781,000 1,914,781,001 2,043,083,000 (128,302,000)

Uganda Embassy in Rwanda (Kigali)

1,128,457,000 1,128,457,001 1,287,919,948 (159,462,948)

Uganda Embassy in Switzerland

(Geneva) 1,578,217,000 1,578,216,729 1,902,412,408 (322,659,686)

Uganda Embassy in Japan (Tokyo)

1,391,688,000 1,388,688,000 1,376,797,156 3,000,000

Uganda Embassy in Libya (Tripoli)

768,914,000 768,913,977 772,764,406 (3,850,406)

Uganda Embassy in Saudi Arabia

(Riyadh) 975,915,000 975,915,000 668,647,752 307,267,248

Uganda Embassy in Denmark

(Copenhagen) 1,125,059,000 1,125,059,000 1,141,055,009 (15,996,009)

Uganda Embassy in Belgium (Brussels)

1,317,988,000 1,317,987,853 1,344,655,790 (26,667,790)

Uganda Embassy in Italy (Rome)

1,478,744,000 1,478,744,000 1,978,273,621 (499,529,621)Uganda Embassy in DRC (Kinshasa)

1,000,000 - 1,000,000

Uganda Embassy in Sudan (Khartoum)

784,597,000 784,597,000 819,120,176 (34,523,176)

Uganda Embassy in France (Paris)457,754,000 457,754,000 705,402,896 (247,648,896)

Uganda Embassy in Germany (Berlin)

415,878,000 415,878,000 578,789,434 (162,911,434)Uganda Embassy in Iran (Teharan)365,641,000 364,641,000 187,459,382 178,181,618

Uganda Embassy in Russia (Moscow)

326,108,000 325,108,000 580,657,546 (254,549,546)

Total for 30 June 200426,262,874,000 26,256,874,076 30,814,075,440 (4,561,556,562)

Total for 30 June 2003 18,599,018,000 18,227,583,000 21,015,730,571 (2,788,147,571)


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District Council

Shs Shs Shs Shs

Adjumani District 5,292,231,306 5,112,517,367 5,112,517,367

Apac District 20,840,408,722 19,475,460,985 19,475,460,985

Arua District 25,468,486,677 24,967,392,805 24,967,392,805

Bugiri District 11,096,168,984 10,759,403,863 10,759,403,863

Bundibugyo District 7,339,388,552 7,099,359,273 7,099,359,273

Bushenyi District 23,749,804,393 22,865,010,419 22,865,010,419

Busia District 7,920,285,969 7,647,870,329 7,647,870,329

Gulu District 14,365,190,171 13,145,478,059 13,145,478,059

Hoima District 9,991,286,908 9,610,489,803 9,610,489,803

Iganga District 21,209,425,892 20,596,768,845 20,596,768,845

Jinja District 11,899,197,580 11,541,195,208 11,541,195,208

Kabale District 16,599,745,424 16,003,801,182 16,003,801,182

Kabarole District 10,670,338,011 10,263,708,870 10,263,708,870

Kaberamaido District 5,273,568,095 5,049,169,368 5,049,169,368

Kalangala District 2,892,141,169 2,649,895,884 2,649,895,884

Kampala District 22,739,363,668 21,700,716,044 21,700,716,044

Kamuli District 18,515,149,367 17,884,211,401 17,884,211,401

Kamwenge District 7,986,913,208 7,770,992,889 7,770,992,889

Kanungu District 7,348,274,658 6,969,382,814 6,969,382,814

Kapchorwa District 8,639,350,880 8,289,083,513 8,289,083,513

Kasese District 16,229,874,345 15,554,628,267 15,554,628,267

Katakwi District 9,924,598,274 8,612,562,893 8,612,562,893

Kayunga District 8,963,009,829 8,742,050,887 8,742,050,887

Kibale District 10,916,600,244 10,530,971,238 10,530,971,238

Kiboga District 8,311,580,493 7,763,307,978 7,763,307,978Kisoro District 7,933,221,089 7,500,209,179 7,500,209,179

Kitgum District 10,784,419,673 9,721,810,335 9,721,810,335

Kotido District 10,914,993,410 10,389,649,979 10,389,649,979

Kumi District 13,101,135,267 12,586,388,556 12,586,388,556

Kyenjojo District 9,970,258,006 9,728,659,936 9,728,659,936

Lira District 21,003,421,149 20,335,703,567 20,335,703,567

Luwero District 17,574,992,721 17,281,799,479 17,281,799,479

Masaka District 19,277,957,629 18,496,428,539 18,496,428,539

Masindi District 13,125,682,068 12,775,058,223 12,775,058,223

Mayuge District 9,369,747,579 8,970,559,400 8,970,559,400

Mbale District 20,108,209,023 19,511,417,494 19,511,417,494

Mbarara District 29,901,831,806 29,106,908,144 29,106,908,144

Moroto District 6,111,088,333 5,747,181,613 5,747,181,613

Moyo District 5,876,753,517 5,553,593,558 5,553,593,558

Mpigi District 15,334,312,339 14,275,921,894 14,275,921,894

Mubende District 17,683,298,460 17,201,233,681 17,201,233,681

Mukono District 23,877,208,489 23,281,591,854 23,281,591,854

Sub-total 566,130,913,377 543,069,545,615 543,069,545,615 -


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Summary Statement of Revenues and Expenditurefor the year ended 30 June 2004


DISTRICT COUNCILS (continued)

Approved Actual Actual

Under(over)estimates released expenditure expenditure

District Council

Shs. Shs. Shs. Shs.

Sub-total brought forward 566,130,913,377 543,069,545,615 543,069,545,615 -

Nakapiripiri District 4,541,883,461 4,264,869,031 4,264,869,031

Nakasongola District 5,635,770,244 5,408,754,904 5,408,754,904

Nebbi District 12,961,249,384 12,571,845,645 12,571,845,645

Ntungamo District 12,319,888,634 11,873,755,793 11,873,755,793

Pader District 9,392,082,678 8,280,317,401 8,280,317,401

Pallisa District 14,529,502,450 13,801,217,674 13,801,217,674

Rakai District 16,874,312,781 16,299,853,381 16,299,853,381

Rukungiri District 11,415,428,194 11,082,047,423 11,082,047,423

Sembabule District 6,725,640,534 6,501,520,309 6,501,520,309Sironko District 8,937,317,138 8,698,562,436 8,698,562,436

Soroti District 10,881,310,452 10,331,180,430 10,331,180,430

Tororo District 17,641,654,663 16,840,202,614 16,840,202,614

Wakiso District 19,180,401,482 18,492,383,413 18,492,383,413

Yumbe District 8,470,230,376 7,994,343,544 7,994,343,544

Total for 30 June 2004 725,637,585,948 695,510,399,613 695,510,399,613

Total for 30 June 2003. 685,949,071,000 641,236,799,292 641,236,799,292 -


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URBAN/MUNICIPAL COUNCILS



Municipal Council

Shs. Shs. Shs. Shs.

Arua Municipal Council 2,601,241,090 2,033,232,825 2,033,232,825

Entebbe Municipal Council 2,345,939,495 2,027,571,244 2,027,571,244

Fort Portal Municipal Council 2,512,397,323 2,214,580,114 2,214,580,114

Gulu Municipal Council 3,515,447,525 3,297,709,245 3,297,709,245

Jinja Municipal Council 3,358,744,088 3,224,395,411 3,224,395,411

Kabale Municipal Council 3,226,499,525 2,723,307,626 2,723,307,626

Lira Municipal Council 2,940,593,017 2,747,900,785 2,747,900,785

Masaka Municipal Council 2,464,572,166 2,040,941,540 2,040,941,540

Mbale Municipal Council 3,866,231,930 3,267,499,812 3,267,499,812

Mbarara Municipal Council 3,497,749,023 2,901,888,818 2,901,888,818

Moroto Municipal Council 965,787,256 766,431,361 766,431,361

Soroti Municipal Council 2,674,454,522 2,292,181,096 2,292,181,096

Tororo Municipal Council 3,371,050,576 2,900,639,039 2,900,639,039

Total for 30 June 2004. 37,340,707,536 32,438,278,916 32,438,278,916

Totals for 30 June 2003. 17,782,698,000 16,271,659,085 16,271,659,085


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Statement of Contingent Liabilities as at 30 June 2004

[As submitted ans signed by Accounting Officers]

For all ministries, agencies, Referral hospitals, Embassies/Missions, Districts, and Urban/Municipal Councils.

Summary Legal

proceedings

Shs.

Guarantees

&indemnities

Shs.

Guarantees

of bankOverdrafts

Shs.

Other

ContingentLiabilities

Shs.

Total

ContingentLiabilities

Shs.

30

June2003

Shs.

Ministries 239,376,215,980 0 0 107,000,000,000 346,376,215,980 0

Agencies 0 0 0 930,060 930,060 130,339,000

ReferralHospitals

0 0 0 0 0 0

Embassies andMissions

0 0 0 0 0 1,366,797,052

DistrictCouncils

0 0 0 0 0 0

Urban Councils 0 0 0 0 0 0

Totalcontingentliabilities

239,376,215,980 0 0 930,060 346,377,146,040 1,497,136,052

Analyzed asfollows:Domesticcontingentliabilities

213,240,612,081 0 0 107,000,930,060 320,241,542,141 130,339,000

Externalcontingentliabilities

26,135,603,899 0 0 0 26,135,603,899 1,366,797,052

At 30 June2004

239,376,215,980 0 0 107,000,930,060 346,377,146,040

At 30 June2003

10,000,000 29,944,000 0 1,457,192,052 1,497,136,052


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MINISTRIES

Ministry Legal

proceedings

Shs.

Guarantees

&

indemnities

Shs.

Guarantees

of bank

Overdrafts

Shs.

Other

Contingent

Liabilities

Shs.

Total

Contingent

Liabilities

Shs.

30

June 2003

Shs

Office of the President 0 0 0 0 0 0

State House 0 0 0 0 0 0

Office of the Prime

Minister

0 0 0 0 0 0

Ministry of Defence 0 0 0 0 0 0

Ministry of Public

Service

0 0 0 107,000,000,000 107,000,000,000 0

Ministry of Foreign

Affairs

0 0 0 0 0 0

Ministry of Justice and

Constitutional Affairs

213,240,612,081 0 0 0 213,240,612,081 0

Ministry of Finance,

Planning and Economic

Development

0 0 0 0 0 0

Ministry of InternalAffairs

0 0 0 0 0 0

Ministry of Agriculture,

Animal Industry andFisheries

0 0 0 0 0 0

Ministry of Local

Government

0 0 0 0 0 0

Ministry of Lands,Water and environment

0 0 0 0 0 0

Ministry of Education

and Sports

0 0 0 0 0 0

Ministry of Health 0 0 0 0 0 0

Ministry of Tourism,

Trade and Industry

0 0 0 0 0 0

Ministry of Works,

Housing and

Communications

0 0 0 0 0 0

Ministry of Energy and

Minerals

0 0 0 0 0 0

Ministry of Gender,

Labour and Social

Development

0 0 0 0 0 0

Treasury Consolidation 26,135,603,899 0 0 0 26,135,603,899 0

Total at 30 June 2004. 239,376,215,980 0 0 107,000,000,000 346,376,215,980

Total at 30 June 2003 0 0 0 0 0


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[As submitted and signed by Accounting Officers]AGENCIES

Agency Legal

proceedings

Shs.

Guarantees

&indemnitiesShs.

Guarantees of

bankOverdraftsShs.

Other

ContingentLiabilitiesShs.

Total

ContingentLiabilitiesShs.

30

June 2003Shs

Judiciary 0 0 0 0 0

Electoral Commission 0 0 0 0 0

Inspector General of

Governments Office

0 0 0 0 0

Parliamentary

Commission

0 0 0 0 0

Law Reform

Commission

0 0 0 0 0

Uganda Human Rights

Commission

0 0 0 0 0

Uganda AidsCommission

0 0 0 0 0

National PlanningAuthority

0 0 0 0 0

Office of the AuditorGeneral

0 0 0 0 0

Education Service

Commission

0 0 0 0 0

Directorate of PublicProsecutions

0 0 0 0 0

Health Service

Commission

0 0 0 0 0

Mass Mobilisation 0 0 0 0 0

National AgriculturalResearch Organisation

0 0 0 0 0

Uganda Police 0 0 0 930,060 930,060

Uganda Prisons 0 0 0 0 0

Public ServiceCommission

0 0 0 0 0

Local GovernmentFinance Commission

0 0 0 0 0 120,399,000

Judicial Service

Commission

0 0 0 0 0

At 30 June 2004 0 0 0 930,060 930,060

At 30 June 2003 10,000,000 0 0 120,339,000 130,339,000


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REFERRAL HOSPITALS

Referral hospital Legal

proceedings

Shs.

Guarantees

& indemnities

Shs.

Guarantees of

bank

Overdrafts

Shs.

Other

Contingent

Liabilities

Shs.

Total

Contingent

LiabilitiesShs.

30

June 2003

Shs

Mulago Hospital

Complex

0 0 0 0 0 0

Butabika Hospital 0 0 0 0 0 0

Arua Hospital 0 0 0 0 0 0

Fort Portal

Hospital

0 0 0 0 0 0

Gulu Hospital 0 0 0 0 0 0

Hoima Hospital 0 0 0 0 0 0

Jinja Hospital 0 0 0 0 0 0

Kabale Hospital 0 0 0 0 0 0

Masaka Hospital 0 0 0 0 0 0

Mbale Hospital 0 0 0 0 0 0

Soroti Hospital 0 0 0 0 0 0

Lira Hospital 0 0 0 0 0 0

At 30 June 2004 0 0 0 0 0

At 30 June 2003 0 0 0 0 0 0


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Embassy/Mission Legal

proceedings

Shs.

Guarantees

& indemnities

Shs.

Guarantees of

bank

OverdraftsShs.

Other

Contingent

LiabilitiesShs.

Total

Contingent

LiabilitiesShs.

30

June

2003Shs

Uganda Mission at the United

Nations, New York

0 0 0 0 0 0

Uganda High Commission inthe United Kingdom

0 0 0 0 0 0

Uganda High Commission in

Canada (Ottawa)

0 0 0 0 0 0


India (New Delhi)

0 0 0 0 0 0


Egypt (Cairo)

0 0 0 0 0 0


Kenya (Nairobi)

0 0 0 0 0 29,944,000


Tanzania (Dar es Salaam)

0 0 0 0 0 0


Nigeria (Abuja)

0 0 0 0 0 0

Uganda High Commission inSouth Africa (Pretoria)

0 0 0 0 0 0

Uganda Embassy in the

United States (Washington)

0 0 0 0 0 0

Uganda Embassy in Ethiopia

(Addis Ababa)

0 0 0 0 0 0

Uganda Embassy in China

(Beijing)

0 0 0 0 0 0

Uganda Embassy in Rwanda(Kigali)

0 0 0 0 0 0

Uganda Embassy in

Switzerland (Geneva)

0 0 0 0 0 0

Uganda Embassy in Japan(Tokyo)

0 0 0 0 0 0

Uganda Embassy in Libya

(Tripoli)

0 0 0 0 0 0

Uganda Embassy in SaudiArabia (Riyadh)

0 0 0 0 0 0


(Copenhagen)

0 0 0 0 0 0

Uganda Embassy in Belgium(Brussels)

0 0 0 0 0 0

Uganda Embassy in Italy

(Rome)

0 0 0 0 0 1,336,853,052

Uganda Embassy in DRC(Kinshasa)

0 0 0 0 0 0

Uganda Embassy in DRC

(Goma)

0 0 0 0 0 0

Uganda Embassy in Sudan(Khartoum)

0 0 0 0 0 0

Uganda Embassy in France

(Paris)

0 0 0 0 0

Uganda Embassy in Germany(Berlin)

0 0 0 0 0

Uganda Embassy in Iran

(Teharan)

0 0 0 0 0

Uganda Embassy in Russia(Moscow)

0 0 0 0 0

At 30 June 2004 0 0 0 0 0

At 30 June 2003 0 29,944,000 0 1,336,853,052 1,366,797,052


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Statement of Outstanding Commitments as at 30 June 2004

[As submitted and signed by accounting Officers]


Outstanding

commitmentsSummary Operating

commitments

(Payables)

Capital

commitments

(Payables) ( longterm )

Total

Commitments2004

Total

commitments

2003

shs shs shs shs

Ministries 118,272,475,640 4,288,529,548 353,960,000,000 476,521,005,188 76,124,113,084

Agencies 11,510,632,985 854,072,218 - 12,364,705,203 10,494,241,592

Referral Hospitals 1,607,732,504 - - 1,607,732,504 662,665,261

Embassies and Missions 2,471,624,797 43,869,072 - 2,515,493,869 3,709,607,646

Commitments for prior years to FY2002/03

214,173,000,000

At 30 June 2004 133,862,465,926 5,186,470,838 353,960,000,000 493,008,936,764

At 30 June 2003 90,006,520,182 984,106,489 305,163,627,583


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MINISTRIES

Outstanding

commitments

Operating

commitments(Payables)

Capital

commitments(Payables) ( longterm )

Total

Commitments2004

Total

commitments2003

Ministry

Shs. Shs. Shs. Shs. Shs

Office of the President 29,755,821,703 - - 29,755,821,703 -

State House 1,199,518,828 - - 1,199,518,828 2,958,266,549

Office of the Prime Minister 1,042,316,027 - - 1,042,316,027 8,203,585

Ministry of Defence 18,703,256,444 - - 18,703,256,444 988,820,585

Ministry of Public Service 344,536,389 - - 344,536,389 81,913,000

Ministry of Foreign Affairs 1,432,615,959 - - 1,432,615,959 3,412,629,174


Affairs

31,559,565,050

-

- 31,559,565,050 20,596,198,269

Ministry of Finance, Planning and

Economic Development

15,729,911,185

-

- 15,729,911,185 35,352,609,317

Ministry of Internal Affairs 15,869,376 - - 15,869,376 64,737,387


Industry and Fisheries

3,007,330,596

-

- 3,007,330,596 959,204,000

Ministry of Local Government 6,139,952-

- 6,139,952 1,510,264

Ministry of Lands, Water and

environment

349,311,990

-

- 349,311,990 861,000,000

Ministry of Education and Sports 404,729,386

-

- 404,729,386 378,232,175

Ministry of Health 2,725,211,516 - - 2,725,211,516 7,587,490,779

Ministry of Tourism, Trade and

Industry

67,282,267 - - 67,282,267 237,543,000

Ministry of Works, Housing and

Communications

7,804,145,200 3,784,325,548 353,960,000,000 365,548,465,748 803,701,000

Ministry of Energy and Minerals 2,580,509,656 - - 2,580,509,656 1,572,069,000

Ministry of Gender, Labour and

Social Development

1,544,404,116 504,209,000 - 2,048,613,116 259,985,000

Treasury Consolidation - - - - 0

At 30 June 2004 118,272,475,640 4,288,529,548 353,960,000,000 476,521,005,188

At 30 June 2003 76,124,113,084 0 76,124,113,084


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Statement of Outstanding Commitments as at 30 June 2004[As submitted and signed by accounting Officers]

AGENCIES

Agency Operating

commitments

(Payables)

shs.

Capital

commitments

(Payables)

shs.

Outstanding

Commitments

(Longterm)

shs.

Total

Commitments2004

shs.

Total

commitments

2003

Judiciary 294,551,052 847,338,976 - 1,141,890,028 996,555,991

Electoral Commission 77,316,664 - - 77,316,664 -

Inspector General of Governments

Office3,773,330 - - 3,773,330 -

Parliamentary Commission - - - - -

Law Reform Commission 971,940 2,000,000 - 2,971,940 -Uganda Human Rights Commission 216,610,798 - - 216,610,798 100,521,419

Uganda Aids Commission - - - - -

National Planning Authority 981,854 4,733,242 - 5,715,096

Office of the Auditor General - - - - -

Education Service Commission 52,373,250 - - 52,373,250 42,525,750

Directorate of Public Prosecution 4,687,750 - 4,687,750 -

Health Service Commission 18,828,254 - - 18,828,254 -

Mass Mobilisation 65,885,762 - - 65,885,762 220,000,000

National Agricultural ResearchOrganisation

2,593,468,000-

- 2,593,468,000 1,149,000

Uganda Police 4,540,559,944 - - 4,540,559,944 3,074,078,000

Uganda Prisons 3,574,460,970 - - 3,574,460,970 2,894,410,650

Public Service Commission 50,000,000 - - 50,000,000 36,926,853

Local Government Finance

Commission5,473,000 - - 5,473,000 19,315,000

Judicial Service Commission 10,690,417 - - 10,690,417 11,000,000

At 30 June 2004. 11,510,632,985 854,072,218 - 12,364,705,203

At 30 June 2003. 9,750,353,191 743,887,489 10,494,240,680


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REFERRAL HOSPITALS

Operatingcommitments(Payables)

Capitalcommitments(Payables)

Outstandingcommitments(longterm)

TotalCommitments2004

Totalcommitments2003

Referral Hospital

Shs. Shs. Shs. Shs. Shs.

Mulago Hospital Complex 8,676,489 - - 8,676,489 76,789,000

Butabika Hospital 1,178,231,237 - - 1,178,231,237 -

Arua Hospital 1,946,600 - - 1,946,600 -

Fort Portal Hospital - - - - 51,567,115

Gulu Hospital 10,493,585 - - 10,493,585 7,796,117

Hoima Hospital - - - - -

Jinja Hospital 367,240,190 - - 367,240,190 371,967,000

Kabale Hospital 7,931,798 - - 7,931,798 53,975,146

Masaka Hospital 17,031,921 - - 17,031,921 83,729,113

Mbale Hospital - - - - 9,781,305

Soroti Hospital 16,180,684 - - 16,180,684 7,060,465

Lira Hospital - - - - -

At 30 June 2004. 1,607,732,504 - -

1,607,732,504

At 30 June 2003. 662,665,261 - - 662,665,261


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EMBASSIES/MISSIONS

Operatingcommitments

Payables

Capitalcommitments

Payables

OutstandingLongterm

Commitments

TotalCommitments

2004

Totalcommitments

2003

Embassy/Mission

Shs. Shs. Shs. Shs.

Uganda Mission at the United Nations, New

York

93,039,896 - -

93,039,896

550,118,76


Kingdom

365,063,770 - -

365,063,770

Uganda High Commission in Canada (Ottawa) 66,133,095 - - 66,133,095 35,569,22

Uganda High Commission in India (New Delhi) 161,000,875 16,130,790 - 177,131,665

Uganda High Commission in Egypt (Cairo) - - - -

Uganda High Commission in Kenya (Nairobi) 217,831,736 - - 217,831,736 335,272,34

Uganda High Commission in Tanzania (Dar es

Salaam)

3,349,239 - -

3,349,239

680,778,23

Uganda High Commission in Nigeria (Abuja) 57,114,266 - - 57,114,266 37,045,26

Uganda High Commission in South Africa

(Pretoria)

68,419,000 - -

68,419,000

68,417,00

Uganda Embassy in the United States(Washington)

23,527,449 - - 23,527,449

Uganda Embassy in Ethiopia (Addis Ababa) - - - - 306,000,00

Uganda Embassy in China (Beijing) 56,607,000 - - 56,607,000

Uganda Embassy in Rwanda (Kigali) 160,980,066 - - 160,980,066

Uganda Embassy in Switzerland (Geneva) 264,760,716 - -

264,760,716

21,387,00

Uganda Embassy in Japan (Tokyo) 1,762,043 - - 1,762,043

Uganda Embassy in Libya (Tripoli) 20,840,724 - - 20,840,724 397,155,40

Uganda Embassy in Saudi Arabia (Riyadh) 55,117,506 - - 55,117,506 459,181,80

Uganda Embassy in Denmark (Copenhagen) - - - - 61,580,00

Uganda Embassy in Belgium (Brussels) 23,435,230 - - 23,435,230 134,235,00

Uganda Embassy in Italy (Rome) - - - - 574,210,57

Uganda Embassy in DRC (Kinshasa) - - - -

Uganda Embassy in DRC (Goma) - - - -

Uganda Embassy in Sudan (Khartoum) 35,037,657 - - 35,037,657 48,657,04

Uganda Embassy in France (Paris) 10,338,416 27,738,282 - 38,076,698

Uganda Embassy in Germany Berlin) 335,960,114 - - 335,960,114

Uganda Embassy in Iran (Tehran) - - - -

Uganda Embassy in Russia (Moscow) 451,305,999 - - 451,305,999

At 30 June 2004 2,471,624,797 43,869,072 - 2,515,493,869

At 30 June 2003 3,469,388,646 240,219,000 - 3,709,607,64


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Summary Statement of losses of public moneys and stores written off, and claims abandoned during

the year ended 30 June 2004

[As reported and signed by Accounting Officers]


Summary Losses of public

moneys (cash

and cashequivalents)

Shs.

Values of

stores written

off

Shs.

Claims

abandonedduring the year

Shs.

Total losses

wiritten off

Shs.

Total losses

at 30 June2003

Shs.

Ministries 0 0 0 0 0

Agencies 0 0 0 0 0

Referral Hospitals 0 0 0 0 200,000

Embassies and Missions 0 0 0 0 0

Districts 0 0 0 0 0

Urban and municipal councils 0 0 0 0 0

At 30 June 2004 0 0 0 0

At 30 June 2003 0 0 200,000 200,000


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Statement of losses of public moneys and stores written off, and claims abandoned during the year

ended 30 June 2004

[As reported and signed by Accounting Officers

MINISTRIES

Ministry Losses of publicmoneys (cash

and cash

equivalents)

Shs.

Values ofstores written

off

Shs.

Claimsabandoned

during the year

Shs.

Total losses

wiritten off

Shs.

Total lossesat 30 June

2003

Shs.

Office of the President 0 0 0 0 0

State House 0 0 0 0 0

Office of the Prime Minister 0 0 0 0 0

Ministry of Defence 0 0 0 0 0

Ministry of Public Service 0 0 0 0 0

Ministry of Foreign Affairs 0 0 0 0 0Ministry of Justice and Constitutional

Affairs

0 0 0 0 0

Ministry of Finance, Planning andEconomic Development

0 0 0 0 0

Ministry of Internal Affairs 0 0 0 0 0



0 0 0 0 0

Ministry of Local Government 0 0 0 0 0

Ministry of Lands, Water and

environment

0 0 0 0 0

Ministry of Education and Sports 0 0 0 0 0

Ministry of Health 0 0 0 0 0

Ministry of Tourism, Trade and

Industry

0 0 0 0 0

Ministry of Works, Housing andCommunications

0 0 0 0 0

Ministry of Energy and Minerals 0 0 0 0 0

Ministry of Gender, Labour and

Social Development

0 0 0 0 0

Treasury Consolidation 0 0 0 0 0

At 30 June 2004. 0 0 0 0

At 30 June 2003 0 0 0 0 0


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ended 30 June 2004

[As reported and signed by Accounting Officers]

AGENCIES

Agency Losses of public

moneys (cash andcash equivalents)

Shs.

Values of stores

written off

Shs.

Claims

abandonedduring the year

Shs.

Total losses

wiritten off

Shs.

Total losses at

30 June 2003

Shs

Judiciary 0 0 0 0 0

Electoral Commission 0 0 0 0 0


Governments Office

0 0 0 0 0

Parliamentary Commission 0 0 0 0 0

Law Reform Commission 0 0 0 0 0

Uganda Human Rights

Commission

0 0 0 0 0

Uganda Aids Commission 0 0 0 0 0

National Planning Authority 0 0 0 0 0

Office of the Auditor General 0 0 0 0 0

Education Service Commission 0 0 0 0 0

Directorate of Public

Prosecution

0 0 0 0 0

Health Service Commission 0 0 0 0 0

Mass Mobilisation 0 0 0 0 0

National Agricultural ResearchOrganisation

0 0 0 0 0

Uganda Police 0 0 0 0 0

Uganda Prisons 0 0 0 0 0

Public Service Commission 0 0 0 0 0

Local Government Finance

Commission

0 0 0 0 0

Judicial Service Commission 0 0 0 0 0

At 30 June 2004 0 0 0 0

At 30 June 2003 0 0 0 0 0


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ended 30 June 2004


REFERRAL HOSPITALS

Referral hospital Losses of public

moneys (cash and

cash equivalents)

Shs.

Values of stores

written off

Shs.

Claims

abandoned

during the year

Shs.

Total losses

wiritten off

Shs.

Total losses at

30 June 2003

Shs

Mulago Hospital Complex 0 0 0 0 200,000

Butabika Hospital 0 0 0 0 0

Arua Hospital 0 0 0 0 0

Fort Portal Hospital 0 0 0 0 0

Gulu Hospital 0 0 0 0 0

Hoima Hospital 0 0 0 0 0

Jinja Hospital 0 0 0 0 0

Kabale Hospital 0 0 0 0 0Masaka Hospital 0 0 0 0 0

Mbale Hospital 0 0 0 0 0

Soroti Hospital 0 0 0 0 0

Lira Hospital 0 0 0 0 0

At 30 June 2004 0 0 0 0

At 30 June 2003 0 0 200,000 200,000


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ended 30 June 2004


EMBASSIES/MISSIONS

Embassy/Mission Losses of publicmoneys (cash

and cash

equivalents)

Shs.

Values ofstores written

off

Shs.

Claimsabandoned

During the year

Shs.

Total losses

wiritten off

Shs.

Total losses`at 30 June

2003

Shs.

Uganda Mission at the United

Nations, New York

0 0 0 0 0

Uganda High Commission in theUnited Kingdom

0 0 0 0 0

Uganda High Commission in Canada

(Ottawa)

0 0 0 0 0

Uganda High Commission in India(New Delhi)

0 0 0 0 0


(Cairo)

0 0 0 0 0

Uganda High Commission in Kenya

(Nairobi)

0 0 0 0 0


Tanzania (Dar es Salaam)

0 0 0 0 0


(Abuja)

0 0 0 0 0

Uganda High Commission in South

Africa (Pretoria)

0 0 0 0 0

Uganda Embassy in the United States

(Washington)

0 0 0 0 0


Ababa)

0 0 0 0 0

Uganda Embassy in China (Beijing) 0 0 0 0 0

Uganda Embassy in Rwanda (Kigali) 0 0 0 0 0

Uganda Embassy in Switzerland

(Geneva)

0 0 0 0 0

Uganda Embassy in Japan (Tokyo) 0 0 0 0 0

Uganda Embassy in Libya (Tripoli) 0 0 0 0 0


(Riyadh)

0 0 0 0 0


(Copenhagen)

0 0 0 0 0

Uganda Embassy in Belgium(Brussels)

0 0 0 0 0

Uganda Embassy in Italy (Rome) 0 0 0 0 0

Uganda Embassy in DRC (Kinshasa) 0 0 0 0 0

Uganda Embassy in DRC (Goma) 0 0 0 0 0

Uganda Embassy in Sudan

(Khartoum)

0 0 0 0 0

Uganda Embassy in France (Paris) 0 0 0 0 0

Uganda Embassy in Germany (Berlin) 0 0 0 0 0

Uganda Embassy in Iran (Tehran) 0 0 0 0 0

Uganda Embassy in Russia (Moscow) 0 0 0 0 0

At 30 June 2004 0 0 0 0 0

At 30 June 2003 0 0 0 0 0


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Summary Statement of losses of public moneys and stores reported during the year ended 30 June 2004



Summary Losses of publicmoneys (cash

and cash

equivalents)

Shs.

Values of lossesof stores

Shs.

Total lossesreported during

the year

Shs.

Total losses at30 June 2003

Shs

Ministries 236,836,981 49,389,600 286,226,581 53,568,000

Agencies 0 124,804,480 124,804,480 49,598,000

Referral Hospitals 0 0 0 1,100,000

Embassies and Missions 0 0 0 0

Districts 0 0 0 0

Urban and municipal councils 0 0 0 0

At 30 June 2004 236,836,981 174,194,080 411,031,061

At 30 June 2003 10,198,000 94,068,000 104,266,000


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Statement of losses of public moneys and stores reported during the year ended 30 June 2004


MINISTRIES

Ministry Losses of publicmoneys (cash

and cash

equivalents)

Shs.

Values of lossesof stores

Shs.

Total lossesreported during

the year

Shs.

Total lossesreported at

30 June 2003

Shs

Office of the President 4,752,150 0 4,752,150 0

State House 0 0 0 0

Office of the Prime Minister 0 0 0 0

Ministry of Defence 231,264,831 0 231,264,831 0

Ministry of Public Service 0 0 0 0

Ministry of Foreign Affairs 0 0 0 0


Affairs

0 0 0 0

Ministry of Finance, Planning andEconomic Development

0 0 0 0

Ministry of Internal Affairs 0 26,980,000 26,980,000 0

Ministry of Agriculture, Animal Industry

and Fisheries

0 0 0 30,000,000

Ministry of Local Government 0 0 0 0

Ministry of Lands, Water and environment 0 0 0 0

Ministry of Education and Sports 0 7,909,600 7,909,600 0

Ministry of Health 0 0 0 0

Ministry of Tourism, Trade and Industry 0 0 0 0

Ministry of Works, Housing andCommunications99

820,000 14,500,000 15,320,000 0

Ministry of Energy and Minerals 0 0 0 23,568,000

Ministry of Gender, Labour and SocialDevelopment

0 0 0 0

Treasury Consolidation 0 0 0 0

At 30 June 2004 236,836,981 49,389,600 286,226,581

At 30 June 2003 0 53,568,000 53,568,000


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AGENCIES

Agency Losses ofpublic moneys

(cash and cashequivalents)

Shs.

Value oflosses of

stores

Shs.

Total lossesreported

during theyear

Shs.

Total lossesreported at 30

June 2003

Shs

Judiciary 0 0 0 0

Electoral Commission 0 20,600,000 20,600,000 0

Inspector General of Governments Office 0 0 0 9,298,000

Parliamentary Commission 0 0 0 0

Law Reform Commission 0 0 0 0

Uganda Human Rights Commission 0 0 0 0

Uganda Aids Commission 0 0 0 0

National Planning Authority 0 0 0 0

Office of the Auditor General 0 0 0 0

Education Service Commission 0 0 0 0

Directorate of Public Prosecution 0 0 0 0

Health Service Commission 0 0 0 0

Mass Mobilisation 0 840,000 840,000 0

National Agricultural Research Organisation 0 7,161,480 7,161,480 40,300,000

Uganda Police 0 96,203,000 96,203,000 0

Uganda Prisons 0 0 0 0

Public Service Commission 0 0 0 0

Local Government Finance Commission 0 0 0 0

Judicial Service Commission 0 0 0 0

At 30 June 2004 0 124,804,480 124,804,480

At 30 June 2003 9,298,000 40,300,000 49,598,000


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REFERRAL HOSPITALS

Referral hospital Losses of public

moneys (cash andcash equivalents)

Shs.

Values of losses of

stores

Shs.

Total losses

reported duringthe year

Shs.

Total losses

reported at 30 June2003

Shs.

Mulago Hospital Complex 0 0 0 200,000

Butabika Hospital 0 0 0 0

Arua Hospital 0 0 0 0

Fort Portal Hospital 0 0 0 0

Gulu Hospital 0 0 0 0

Hoima Hospital 0 0 0 900,000

Jinja Hospital 0 0 0 0

Kabale Hospital 0 0 0 0

Masaka Hospital 0 0 0 0

Mbale Hospital 0 0 0 0

Soroti Hospital 0 0 0 0

At 30 June 2004 0 0 0

At 30 June 2003. 900,000 200,000 1,100,000


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Statement of losses of public moneys and stores reported during the year ended 30 June 2004.


EMBASSIES/MISSIONS

Embassy/Mission Losses of public

moneys (cash

and cash

equivalents)

Shs.

Values of losses

of stores

Shs.

Total losses

reported during

the year

Shs.

Total losses as

reported at 30

June 2003

Shs.

Uganda Mission at the United Nations,

New York

0 0 0 0


Kingdom

0 0 0 0

Uganda High Commission in Canada(Ottawa)

0 0 0 0

Uganda High Commission in India (New

Delhi)

0 0 0 0


(Cairo)

0 0 0 0

Uganda High Commission in Kenya

(Nairobi)

0 0 0 0

Uganda High Commission in Tanzania

(Dar es Salaam)

0 0 0 0


(Abuja)

0 0 0 0

Uganda High Commission in South Africa

(Pretoria)

0 0 0 0

Uganda Embassy in the United States(Washington)

0 0 0 0


Ababa)

0 0 0 0

Uganda Embassy in China (Beijing) 0 0 0 0

Uganda Embassy in Rwanda (Kigali) 0 0 0 0

Uganda Embassy in Switzerland (Geneva) 0 0 0 0

Uganda Embassy in Japan (Tokyo) 0 0 0 0

Uganda Embassy in Libya (Tripoli) 0 0 0 0


(Riyadh)

0 0 0 0


(Copenhagen)

0 0 0 0

Uganda Embassy in Belgium (Brussels) 0 0 0 0

Uganda Embassy in Italy (Rome) 0 0 0 0

Uganda Embassy in DRC (Kinshasa) 0 0 0 0

Uganda Embassy in DRC (Goma) 0 0 0 0

Uganda Embassy in Sudan (Khartoum) 0 0 0 0

Uganda Embassy in Iran (Teharan) 0 0 0 0

Uganda Embassy in France (Paris) 0 0 0 0

Uganda Embassy in Germany (Berlin) 0 0 0 0

Uganda Embassy in Russia (Moscow) 0 0 0 0

At 30 June 2004. 0 0 0

At 30 June 2003 0 0 0


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Statement of Arrears of Revenues as at 30 June 2004


For all Ministries, Agencies, Referral hospitals, Embassies/Missions, Districts, and Urban/Municipal Councils.

Budgeted

revenue

Actual revenue

collected

Revenue remitted

to theConsolidated

Fund

Due to

ConsolidatedFund

Arrears of

revenue at30 June

2004

Arrears of

revenue at 30June 2003

Summary

Shs. Shs. Shs. Shs. Shs.

Ministries 16,271,286,469

112,212,928,563 111,196,320,054 1,016,608,509 -

Agencies 4,671,827,684 5,134,777,741 3,278,551,788 342,589,994 546,441,000663,857,440

Referral Hospitals 2,047,317,400 1,498,744,427 1,306,831,333 191,913,094 382,401,149307,616,000

Embassies and

Missions

1,087,228,695 6,860,257,207 3,282,371,729 3,577,885,478 - 3,675,724

Districts 0 0 0 0 0-

Urban and

municipal

councils

0 0 0 0 0

-

At 30 June 2004 24,077,660,248 125,706,707,938 119,064,074,904 5,128,997,075 928,842,149

At 30 June 2003 48,046,410,745 137,825,107,441 136,849,958,277 975,149,164


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Budgeted

revenue

Actual revenue

collected

Revenue remitted

to the UCFDue to

Consolidated

Fund

Arrears

of

revenue

at theyear

end.

Arrears of

revenue at

30 June

2003

Ministry

Shs. Shs. Shs. Shs. Shs. Shs.

Office of the President 910,000,000 1,206,016,084 1,084,135,704121,880380

- -

State House 13,000,000 6,080,000 6,080,000-

- -

Office of the Prime

Minister

5,019,000 9,001,000 9,001,000

-- -

Ministry of Defence 25,000,000 48,758,966 36,552,500

12,206,466- -

Ministry of PublicService

5,411,000 8,683,697 6,818,402

1,865,295- -

Ministry of Foreign

Affairs

- 4,495,000 4,495,000

-- -

Ministry of Justice and

Constitutional Affairs

1,960,319,000 1,622,214,655 1,620,565,741

1,648,914- -

Ministry of Finance,Planning and Economic

Development

- 6,190,000 6,190,000

-

- -

Ministry of InternalAffairs

5,641,672,000 6,465,157,098 6,558,323,061

(93,165,963)- -

Ministry of

Agriculture, Animal


1,230,904 737,738,152 214,326,639

523,411,513

- -

Ministry of LocalGovernment

22,000,000 11,280,000 10,550,300

729,700- -

Ministry of Lands,

Water and environment

2,416,775,000 2,899,459,810 2,477,276,565

422,183,245- -

Ministry of Education

and Sports

115,000,000 120,314,065 120,114,506

199,559- -

Ministry of Health 10,000,000 88,368,775 105,298,315 (16,929,540) - -

Ministry of Tourism,

Trade and Industry

26,199,000 35,345,837 35,345,837

-- -

Ministry of Works,

Housing and

Communications

803,625,565 570,231,009 536,434,826

33,796,183

- -

Ministry of Energy

and Minerals

4,294,710,000 1,892,465,271 1,887,675,271

4,790,000- -

Ministry of Gender,

Labour and SocialDevelopment

21,325,000 13,601,107 9,608,350

3,992,757

- -

Treasury

Consolidation

0 96,467,528,037 96,467,528,037

0- -

At 30 June 2004. 16,271,286,469

112,212,928,563

111,196,320,054

1,016,608,509

-

At 30 June 2003 16,655,632,000 88,161,474,453 88,161,474,453 -


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Budgeted

revenue

Actual revenue

collected

Revenue

remitted to theUCF

Due to

ConsolidatedFund

Arrears of

revenue at 30June 2004

Arrears of

revenue at30 June

2003

Agency

Shs. Shs. Shs. Shs. Shs. Shs.

Judiciary 616,000,000 752,998,638 679,452,033 73,546,605-

-

Electoral

Commission

100,000,000 18,380,150 18,380,150 -

-

-


Governments Office

20,107,000 5,990,200 5,948,200 42,000

-

-

ParliamentaryCommission

20,900,000 26,893,967 9,392,000 17,501,967-

-

Law Reform

Commission

103,000,000 926,673,697 919,770,760 6,902,937

-

-

Uganda Human

Rights Commission - 2,700,000 2,700,000-

-

-

Uganda AidsCommission

30,000,000 23,011,964 20,767,540 2,244,424-

-

National Planning

Authority

- - - -

-

-

Office of the AuditorGeneral

- 815,000 815,000 --

-

Education Service

Commission

1,906,000 4,189,000 4,189,000 -

-

-

Directorate of Public

Prosecution

7,000,000 4,890,000 - 4,890,000

-

-

Health Service

Commission

4,504,000 2,010,000 3,740,085 (1,730,085)

-

-

Mass Mobilisation - 3,555,000 3,555,000 - -

National Agricultural

Research Organisation

521,159,684 295,461,875 36,419,716 -

-

-

Uganda Police 2,717,959,000 1,766,528,000 1,531,915,854 234,612,146 546,441,000663,857,440

Uganda Prisons 526,192,000 1,290,280,250 35,686,450 - -

Public Service

Commission

700,000 2,590,000 2,590,000 -

-

-

Local Government

Finance Commission

600,000 1,650,000 1,650,000 0 - -

Judicial ServiceCommission

1,800,000 6,160,000 1,580,000 4,580,000-

-

At 30 June 2004 4,671,827,684 5,134,777,741 3,278,551,788 342,589,994 546,4

Documents

1116582902Public Accounts 2004