THE REPUBLIC OF UGANDA - Office of the Auditor …...My responsibility as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended), section 87 of the

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


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


at Nabikuyi p/S Sunland Gen Co Ltd

43,660,000

LUUK/593/WRKS/2014-

15/0009


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


Record time general enterprises U Ltd

45,099,600 4,509,960

Construction of 2 classroom block at Bukyangwa P/S


Record time general enterprises U Ltd

47,093,800 4,709,380

Construction of 2 classroom block at Busiro moslem P/S


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


ADMIN 08/004

Busoga

University-

Bogere

Mpaata 14/04/2015 Tuition fees


ADMIN 09/004

Bikadho

Hamis 16/04/2015 Tuition fees


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



not attached.

HEALTH 18/005

Kiyemba

Motor

Garage 28-May-15

repair of HC

1V vehicle

UG 4075 M 1,889,400



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


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 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 LPO

FIN 05/004

Musenze

Yusuf 21-Apr-15

repair and

replacement of

drive shaft for MV

LG 0011-11 1,409,629


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 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 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


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


19

ADMIN 02/009 Musensze Yusuf (driver) 15/09/2014

servicing of

MV LG 0071-11

370,000


ADMIN 22/011 Kiyemba Motor Garage 24/11/2014

repairing and

servicing of MV LG0070-11

1,880,000


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


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


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


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


Maintenance register not

attached.

WORKS 06/002 Kiyemba Mg 12/02/2014 repair of MV LG 0008-67

601,600


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


WORKS 15/002 URA 19/02/2015

WHT deducted

from Vr No

14/002


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


WORKS 01/007

Kiyemba

Mg repair of MV


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


2,002,989,686 primary

salaries

19509 RW/008/14/15 289,151,341 3,051,388 agric extn.salaries


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



no.041/22/7/2014






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






21549 RW/066/14/15 2,020,475,438 1,825,556,409 primary salaries



21678 RW/067/14/15 216,782,310 188,168,020

district

unconditional grant

28


21953 RW/079/14/15 2,770,320,825 3,085,813 agric extn.salaries




208,422,098

district

unconditional grant



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



19381 RW/007/14/15 2,216,835,806 213,846,119 secondary salaries








29

20956 RW/045/14/15 382,470,110 382,470,110 development


20201 RW/025/14/15 145,713,472 145,713,472 development



no.041/22/7/2014



5,724,087

dsc

chairperson salaries








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











21953 RW/079/14/15 2,770,320,825 3,085,813 agric extn.salaries


30







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

Documents

THE REPUBLIC OF UGANDA - Office of the Auditor …...My responsibility as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended), section 87 of the