Vote :523 Kayunga District FY 2019/20€¦ · Terms and Conditions Pursuant to the Public Financial Management Act of 2015, Part VII ± Accounting and Audit, Section 45 (3), the Accounting

Terms and Conditions

Pursuant to the Public Financial Management Act of 2015, Part VII – Accounting and Audit, Section 45 (3), the Accounting Officer shall enter into an annual budget performance contract with the Permanent Secretary/Secretary to the Treasury.

The performance contract consists of two parts – Part A and Part B. Part A outlines the core performance requirements against which my performance as an Accounting Officer will be assessed, in two areas: 1. Budgeting, Financial Management and Accountability, which are common for all Votes; and2. Achieving Results in five Priority Programmes and Projects identified for the specific Vote

I understand that Central Government Accounting Officers will communicate their 5 priorities of the vote within three months of the start of the Financial Year and the priorities for local governments will be established centrally.

Part B sets out the key results that a Vote plans to achieve in 2019/20. These take the form of summaries of Ministerial Policy Statement (MPS) for central government AOs and budget narrative summaries for Local government AOs.

I hereby undertake, as the Accounting Officer, to achieve the performance requirements set out in Part A of this performance contract and to deliver on the outputs and activities specified in the work plan of the Vote for FY 2019/20 subject to the availability of budgeted resources set out in Part B.

I, as the Accounting Officer, shall be responsible and personally accountable to Parliament for the activities of this Vote. I shall also be personally accountable for a function or responsibility that is delegated, inclusive of all work performed on behalf of staff that I have authority and control over.

I understand that my performance will be assessed to ascertain whether I have met the requirements specified under Part A.

I also undertake to prepare and submit quarterly financial and physical performance progress reports to the Ministry of Finance, Planning and Economic Development on the outputs set out in the workplans, and to provide quarterly workplans and release requests by the specified deadlines (PFM Act of 2015, Section 16(1) and 21(3)). I understand that the Ministry of Finance, Planning and Economic Development will not disburse funds unless it has received complete submissions of the aforementioned reports.

I commit to adhering to the responsibilities laid out in the letter appointing me as an Accounting Officer from the Permanent Secretary/Secretary to the Treasury for FY 2019/20.

I will submit performance reports on or before the last working day of the first month after the close of each quarter. I understand that budgets and performance reports will be posted on the Uganda Budget Website (www.budget.go.ug) to ensure public access to budget information and that this information will also be accessible from the budget hotline (0800 229 229). In addition, I will respond, within two weeks, to any comments or feedback posted on the budget website on any issues that pertain to my Vote. I also commit to ensuring required procurement information is posted and up to date on the Government Procurement Portal (gpp.ppda.go.ug).

I understand that failure to comply with these requirements will result in my appointment as an Accounting Officer being revoked.

Signature :

(Accounting Officer)

Ashaba Allan Ganafa

Signed on Date:

Signature :

(MoFPED)

Permanent Secretary / Secretary to the Treasury

Signed on Date:

Keith Muhakanizi

Generated on 16/07/2019 06:24 1

FY 2019/20

Approved Performance Contract

Vote :523 Kayunga District

Local Government

PART A: PERFORMANCE REQUIREMENTS OF ACCOUNTING OFFICERS (start on new page)Part A outlines the core performance requirements against which my performance as an Accounting Officer will be assessed, in two areas:1. Budgeting, Financial Management and Accountability, which are common for all Votes; and2. Achieving Results in five Priority Programmes and Projects identified for the specific Vote

PERFORMANCE AREA #1: Budgeting, Financial Management and Accountability Preamble: All Accounting Officers are expected to perform their job responsibilities in accordance with the Public Finance Management (PFM) Act 2015 and the Public Procurement and Disposal Act (PPDA) 2003 along with the Constitution and other laws that govern the Republic of Uganda.Accounting officers will be required to perform and their performance will be assessed annually in the following areas:1.1 Adherence to Budget Requirements: Adherence to key budget requirements specified by MoFPED in the various Circulars during budget preparation. For local governments, this also includes adherence to budget requirements agreed between local governments and the ministries responsible for sector conditional and unconditional grants and the Discretionary Development Equalisation Grants.1.2 Complete and timely submission of budget documents: Sector Budget Framework Paper, Ministerial Policy Statement, annual workplan, detailed budget estimates, annual cashflow plan, annual recruitment plan, annual procurement plans, accounting warrants and annual procurement plans that are submitted on time in accordance with the designated due date.1.3 Open and Transparent Procurement: Annual procurement plans and required information on tender prepared and posted on the PPDA procurement portal.1.4 Prompt Processing of Payments: Monthly salaries, wages, invoices, certificates and pensions on time in accordance with the designated due date.1.5 Implementing the Budget as Planned: Adherence to the annual budget and work plan and associated budget requirements for the financial year; adherence to the annual cash flow plan; and no new arrears incurred by the Vote.1.6 Complete and timely submission of reports: Annual and half yearly accounts and quarterly performance reports prepared in accordance with the designated due date.1.7 Transparency, Monitoring and Follow up: Quarterly monitoring activities undertaken by the vote and reports published; follow up actions taken and documented on the budget website; list of staff on payroll and pension recipients published on the budget website.1.8 Internal and External Audit Follow up: Actions are planned and taken in response to the recommendations of the Audit Committee and Public Accounts Committee.

PERFORMANCE AREA #2: Achieving Results in Priority Projects and Programs Preamble: Accounting Officers are held accountable and are expected to oversee the implementation and delivery of physical outputs of all projects and programs regardless of their stage and/or status. An Accounting Officer’s performance in the planning and implementation of five priority Programmes and projects will be assessed.

Central Government Accounting Officers must identify and specify five priority programmes (recurrent) or major infrastructure projects (capital development) for their individual Votes and list them at the beginning of this Performance Contract. The top 5 projects, whether projects or programs, should be the ones that contribute significantly to the achievement of sectoral or national goals. They should be selected on the basis of their size and/or policy priority.It is critically important for AOs to track the performance of these Projects/programmes and ensure they are managed effectively.For each priority Programme or Project, Accounting Officers will be assessed on performance in the following areas:2.1 Alignment of plans with Policy: The alignment of priority Programmes and Projects workplans with vote, sectoral and national strategies (NDP).2.2 Achievement of planned results: The extent to which annual key performance indicators and targets are achieved for key projects and/or programs.2.3 Timely and Predictable Implementation: The consistency of actual expenditures with budgeted cash flow and procurement plans; the degree to which results are achieved within budget and without cost overruns.2.4 Procurement and Project Management: Adherence to all aspects of the PPDA Act and Regulations for procurements relating to priority Programme/Project expenditure.2.5 Monitoring & Follow Up: The adequacy and timeliness of information on priority Programmes and Projects in vote quarterly monitoring and evaluation reports; follow up on performance issues identified relating to the Programme/Project identified via monitoring, inspection, audit and feedback processes.

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FY 2019/20



Local Government

NOTE:Accounting Officers’ performance will be assessed annually. MoFPED will distribute compliance and assessment tools to Accounting Officers within three months of the start of the financial year. These tools will set out how Accounting Officers can comply with performance requirements and how they will be assessed. National priorities for Local Governments will be identified centrally in consultation with the Local Government Associations, Office of the Prime Minister, National Planning Authority and Ministry of Local Government.

Generated on 16/07/2019 06:24 3

FY 2019/20



Local Government

Revenue Performance and Plans by source

SECTION A: Overview of Revenues and Expenditures

Current Budget Performance

Uganda Shillings Thousands Approved Budget for FY 2018/19

Cumulative Receipts by End March for FY 2018/19

Approved Budget for FY 2019/20

Locally Raised Revenues 356,815 311,975 545,276

Discretionary Government Transfers 3,632,110 2,985,482 3,671,389

Conditional Government Transfers 28,600,777 22,181,332 29,025,470

Other Government Transfers 3,570,953 2,329,846 2,617,478

External Financing 243,000 50,655 485,458

Grand Total 36,403,654 27,859,290 36,345,071

Revenue Performance by end of March of the Running FY

By the end of the three quarters of the FY, the District received a cumulative total revenue of 27,859,290,000/= which was 77% of the District annual Budget. Of the funds received, 1% was locally raised revenue, 11% was Discretionary Government Transfers, 80% was Conditional Government Transfers, 8% was Other Government Transfers & 0.2% was Donors funds. Revenue performance for Locally raised revenue, Discretionary & Conditional government transfers was generally good as they performed at 87%, 82% & 78% respectively.This was due to increased local service tax as a result of salary enhancement. Other Government Transfers performed at 65% because YLP and UWP groups had been funded. Donor funds was at 21% because the funds funds under Donors are released basing on calendar year and not FY.

Planned Revenues for next FYThe District plans to Receive a total of 36,345,070,000/=. Ugx 32,696,859,000/= will be received from central government transfers of which 3,671,389,000/= is Discretionary government transfers and Ugx 29,025,470,000/= will be for conditional government Transfers. The district also plans to receive funds from other government transfers of Ugx. 2,617,478,000/= and Ugx. 485,458,000/= from Donations.This FY, more funds have been allocated to Health and Education Department under Sector conditional grant (wage) due to the increament in the staff salaries. Despite the reduction in the overall budget for FY 2019/20 , some grants have increased eg; DDDEG, Sector condition grant (wage), UPE and USE as well as Pensions and gratuity.The district plans to collect more funds than that of the current FY under locally raised revenue because it plans to dispose off salvage materials from the District hospital as it is undergoing rehabilitation/expansion. The district also plans to receive less funds under OGT because funds for roads will now be transferred as sector conditional grant non-wage, UWEP funds will be transferred directly to beneficiary groups by the MoGLSD. The increase in conditional government transfers non-wage is due to increase in UPE and USE capitation grants.

Expenditure Performance in Third quarter of Running FY and Plans for the next FY by Department

Uganda Shillings ThousandsApproved Budget for FY

2018/19Cumulative Receipts by

End March for FY 2018/19Approved Budget for FY

2019/20

Administration 3,427,311 2,892,143 3,261,781

Finance 343,938 278,653 459,083

Statutory Bodies 645,406 509,932 664,340

Production and Marketing 757,679 604,281 684,271

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FY 2019/20



Local Government

Health 7,317,206 4,931,596 7,248,455

Education 19,576,712 14,858,609 20,176,817

Roads and Engineering 1,466,060 1,172,734 1,115,517

Water 645,191 627,189 667,203

Natural Resources 239,803 153,272 174,830

Community Based Services 1,090,702 1,034,442 888,220

Planning 822,094 759,664 848,631

Internal Audit 71,551 36,776 84,800

Trade, Industry and Local Development

0 0 71,123

Grand Total 36,403,654 27,859,290 36,345,071

o/w: Wage: 22,081,651 16,613,353 22,738,534

Non-Wage Reccurent: 8,885,664 6,953,123 9,794,731

Domestic Devt: 5,193,340 4,242,158 3,326,348

External Financing: 243,000 50,655 485,458

Expenditure Performance by end of March FY 2018/19

By the end of the three quarters of the FY, the district had spent a cumulative total of 23,164,191,000= representing 77% of the budget release, 64% of the Budget spent and 83% of the releases spent. Of the Total cumulative expenditure, 75% (15,841,852,000/=) was spent on wages like payment of teachers’ salaries for primary, secondary & tertiary instructors, Health workers and Traditional staff at the District headquarters and lower local Governments. 78% of the budget released was spent on non-wage recurrent activities like transfer of UPE, USE, & UPPET funds to 167 primary & 21 Secondary government aided schools & 1 tertiary institution, PHC funds to District hospital, Sub district, NGO & health center II, II & IV, inspection of schools and Monitoring of all government projects. Like wise 82% was spent on development projects like payment of contract health workers under MUWRP, Volunteers and FLFs & Peer mothers under MUWRP, Construction works like bore holes, classroom block, staff houses and the southern wing of the District administration block and 21% was spent on donor funded activities.The district over all releases spent was at 83% and budget spent was at 64% which indicates under performance as a district in terms of expenditure due to the un spent balances in some of the Departments more especially development funds as most of the development project were still ongoing and most of the payment were in the process.

Planned Expenditures for the FY 2019/20The District plans to spend a total of 36,345,070,000/=. where by 63% will be spent on salaries for Teachers, Health workers, political leaders and traditional staff, 27% on non-wage recurrent activities, 10% on development like constructions and 1.3% on donor activities. This year’s Expenditure budget has reduced compared to FY 2018/19. This is due to budget reduction in some grants like PHC Development, Uganda Road fund, YLP, Pension and salary arears. However, despite of the budget reduction for FY 2019/20, some grants have increased eg; DDDEG, Sector condition grant (wage), UPE and USE as well as Pensions and gratuity. Activities to be funded will include construction of classroom blocks, staff houses, Boreholes, Maternity ward, Rehabilitation of roads and payment of staff salaries.

Medium Term Expenditure Plans

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FY 2019/20



Local Government

In line with NDP II and the district vision and Mission. The district prioritized key infrastructural development i.e. Construction of staff houses for teachers and health workers. Construction of Classroom blocks, construction of emptiable pit latrines in schools, Health centers and the Rural Growth Centers. Provision of furniture to primary schools. Rehabilitation and Construction of deep boreholes. Rehabilitation & Maintenance of roads. Production department is facilitated to strength agricultural extension services in the community to improve production and productivity and strengthen identified commodity value chains in the district. The integration of cross cutting issues (HIV AIDS, Gender & Environment) support to community groups to improve household income. Inspection and supervision of government programmers/projects.

Challenges in Implementation

Climate change (Long dry spell), pests and Diseases have affected production, YLP and OWC activities, heavy rains destroyed roads, animal grazing and farming on road sides. Inadequate equipment’s (office and transport facilities) to enable smooth operation and implementation of activities. Besides the above, inadequate operational funds which limits departmental operations, especially departments which depend on local revenue.

G1: Graph on the revenue and expenditure allocations by Department

Revenue Performance, Plans and projections by Source

Ushs Thousands




1. Locally Raised Revenues 356,815 308,941 545,276

Agency Fees 200 0 200

Animal & Crop Husbandry related Levies 10,000 658 10,000

Application Fees 16,000 20 5,480

Business licenses 15,000 21,671 113,500

Land Fees 15,000 5,721 15,000

Local Hotel Tax 5,050 3,379 5,050

Local Services Tax 170,450 132,834 191,431

Market /Gate Charges 10,520 3,153 60,020

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FY 2019/20



Local Government

Miscellaneous receipts/income 15,000 20,979 15,000

Other Fees and Charges 45,300 56,062 45,300

Other licenses 16,545 1,611 16,545

Park Fees 3,000 7,073 3,000

Property related Duties/Fees 10,550 425 10,550

Registration (e.g. Births, Deaths, Marriages, etc.) fees 4,000 1,639 4,000

Rent & Rates - Non-Produced Assets – from private entities

5,000 95 5,000

Sale of non-produced Government Properties/assets 15,200 53,623 45,200

2a. Discretionary Government Transfers 3,632,110 2,985,482 3,671,389

District Discretionary Development Equalization Grant 970,703 970,703 1,016,753

District Unconditional Grant (Non-Wage) 821,406 616,054 808,197

District Unconditional Grant (Wage) 1,543,617 1,164,325 1,557,257

Urban Discretionary Development Equalization Grant 45,811 45,811 44,814

Urban Unconditional Grant (Non-Wage) 85,955 64,466 79,750

Urban Unconditional Grant (Wage) 164,619 124,123 164,619

2b. Conditional Government Transfer 28,600,777 22,181,332 29,025,470

Sector Conditional Grant (Wage) 20,373,415 15,324,905 21,016,658

Sector Conditional Grant (Non-Wage) 3,533,555 2,422,729 3,694,921

Sector Development Grant 2,502,486 2,502,486 2,034,979

Transitional Development Grant 221,053 221,053 229,802

General Public Service Pension Arrears (Budgeting) 373,155 373,155 247,033

Salary arrears (Budgeting) 243,855 243,855 96,166

Pension for Local Governments 672,713 582,740 925,367

Gratuity for Local Governments 680,544 510,408 780,544

2c. Other Government Transfer 3,570,953 2,130,846 2,617,478

Support to PLE (UNEB) 25,000 26,014 26,041

Uganda Road Fund (URF) 1,225,488 936,554 897,877

Uganda Women Enterpreneurship Program(UWEP) 244,271 237,994 0

Youth Livelihood Programme (YLP) 625,907 431,178 117,723

Micro Projects under Luwero Rwenzori Development Programme

0 0 405,836

Makerere University Walter Reed Project (MUWRP) 1,400,286 471,849 1,120,001

Neglected Tropical Diseases (NTDs) 50,000 27,257 50,000

3. External Financing 243,000 50,655 485,458

International Bank for Reconstruction and Development (IBRD)

0 0 40,000

United Nations Children Fund (UNICEF) 163,000 44,965 50,000

Global Fund for HIV, TB & Malaria 30,000 0 30,000

World Health Organisation (WHO) 0 0 200,000

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FY 2019/20



Local Government

Global Alliance for Vaccines and Immunization (GAVI) 50,000 5,690 165,458

Total Revenues shares 36,403,654 27,657,255 36,345,071

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FY 2019/20



Local Government

i) Revenue Performance by March FY 2018/19

Locally Raised Revenues

In terms of local revenue, the district collected 87% of its local revenue annual budget. Revenue collection was above averages because the district realized more funds under Sale of non-produced Govt assets (253%) due to disposal of some items, Income (140%), LST (78%) due to the increment of staff salary under science scale, business license at 144%, other fees & charges at 124% & park fees at 236%. Despite the good revenue performance some sources were below the expected collection because the district did not realize funds under some sources like, Rent & rates, property related duties, Agency fees & some of the other sources performed below the average like Land fees, application fees, other licenses, Animal & crop husbandry due to political pronouncements.

Central Government Transfers

By the end of the three quarters of the FY, the district received a total of 27,496,660,000/= from central government transfers representing 76% of the district annual budget, this constituted of Discretionary, Conditional and Other Government Transfers where they performed at 82%, 78% & 65% of their annual budgets respectively. Most of these grants performed above average except MUWRP (34%), NTD (55%) and YLP (69%) because its release is based on the approved groups. UNEB released more funds than the budget & also UWEP (104%) more funds were released in this quarter and also all sector development grants were released 100% by quarter three to enable the district implement all the planned project on time and avoid un spent balances at the end of the FY.

External Financing

For Donor funds, by the end of the third quarter of the FY, the District received a total of 50,655,000/= which was 21% of its annual budget. Revenue performance was below the average because the district did not realized funds under Global fund for HIV, TB & Malaria and less fund were realized under and also less was realized from GAV.

ii) Planned Revenues for FY 2019/20

Locally Raised Revenues

Central Government Transfers

External Financing

The District expects to collect 545,275,000/= from local sources constituting of 2% of the total district revenue. These collections will be more than the collections for the current FY 2018/2019 by 188,460,000/= which represents an increase of 35%. The increase will be due to the following, Disposal of some items like very old vehicle both motor cycles & Cars, Equipment from the District hospital and HC II, III & IV as recommended by the board of survey report. Enhancement of salaries will also boost Local Service Tax collections.Most of the locally raised revenue will be spent on recurrent activities across departments at the District.

The district plans to receive 35,314,337,000/= which is 97% of its annual budget. Of these funds 82% will be Conditional Government transfers which includes Sector conditional grants like PHC non-wage, UPE, USE, UPPET. 10% will be discretionary government transfers and these will be spent on Development projects like construction of classrooms, staff houses, SEED school and Health infrastructure. Other Government Transfers will constitute of 7% and these will include URF, Support to PLE, NTD, YLP recovery funds, Micro Projects under LRDP to support community groups & MUWRP. These funds will be spent on activities like payment of contract health workers salary, support to youth groups to implement Income Generating Activities and Distribution & invigilation of PLE exams to 167 primary schools in the District. The decrease in the planned revenue of 953,475,000/= (7%) from that of the current FY is due to budget cuts under some grants like Sector development grant in Education, Health and Water department as a policy issue under UPPOLET and also the budget cut under URF and UWEP funds which will be transferred directly to beneficiary groups by the MoGLSD.

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FY 2019/20



Local Government

The District anticipates to receive 485,458,000/= which represent is 1.3% of the district total annual budget. These funds will be from GAVI, with 165,458,000/=, Global fund for HIV, TB & Malaria with 30,000,000/=, 40,000,000/= from UNICEF, 40,000,000/= from World Bank and 200,000,000/= from WHO. The District expects more funds from Donor fund than that of the last FY because more funds is expected to come from , World bank, WHO and GAVI for mass immunization and campaign

Table on the revenues and Budget by Sector and Programme

Uganda Shillings Thousands Approved Budget for FY 2018/19

Cumulative Receipts by End Of March for FY

2018/19


Sector :Agriculture

Agricultural Extension Services 226,770 141,233 173,544

District Production Services 479,934 328,449 510,727

District Commercial Services 50,975 41,627 0

Sub- Total of allocation Sector 757,679 511,309 684,271

Sector :Works and Transport

District, Urban and Community Access Roads 1,461,060 1,158,270 1,084,517

District Engineering Services 5,000 4,900 31,000

Sub- Total of allocation Sector 1,466,060 1,163,170 1,115,517

Sector :Tourism, Trade and Industry

Commercial Services 0 0 71,123

Sub- Total of allocation Sector 0 0 71,123

Sector :Education

Pre-Primary and Primary Education 13,149,006 8,768,526 1,938,427

Secondary Education 5,689,695 3,568,958 1,849,353

Skills Development 434,198 318,241 434,198

Education & Sports Management and Inspection

303,813 287,073 15,954,838


Sector :Health

Primary Healthcare 3,473,991 2,162,750 3,099,905

District Hospital Services 1,937,088 1,422,319 2,126,722

Health Management and Supervision 1,906,128 293,696 2,021,828


Sector :Water and Environment

Rural Water Supply and Sanitation 645,191 438,935 667,203

Natural Resources Management 239,803 152,103 174,830


Sector :Social Development

Community Mobilisation and Empowerment 1,090,702 392,472 888,220

Sub- Total of allocation Sector 1,090,702 392,472 888,220

Sector :Public Sector Management

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FY 2019/20



Local Government

District and Urban Administration 3,427,311 2,231,105 3,261,781

Local Statutory Bodies 645,406 466,612 664,340

Local Government Planning Services 822,094 748,250 848,631


Sector :Accountability

Financial Management and Accountability(LG) 343,938 248,950 459,083

Internal Audit Services 71,551 35,771 84,800


SECTION B : Workplan Summary

Workplan Title : Administration

Ushs Thousands Approved Budget for FY 2018/19



A: Breakdown of Workplan Revenues

Recurrent Revenues 3,195,311 2,660,143 3,023,781

District Unconditional Grant (Non-Wage)

76,359 61,373 96,485

District Unconditional Grant (Wage) 657,943 550,168 300,877

General Public Service Pension Arrears (Budgeting)

373,155 373,155 247,033

Gratuity for Local Governments 680,544 510,408 780,544


Multi-Sectoral Transfers to LLGs_NonWage

339,838 233,399 480,894

Pension for Local Governments 672,713 582,740 925,367

Salary arrears (Budgeting) 243,855 243,855 96,166

Urban Unconditional Grant (Wage) 55,788 28,509 0

Development Revenues 232,000 232,000 238,000

District Discretionary Development Equalization Grant

32,000 32,000 28,000



B: Breakdown of Workplan Expenditures

Recurrent Expenditure

Wage 713,731 578,677 300,877

Non Wage 2,481,580 1,451,404 2,722,904

Development Expenditure

Domestic Development 232,000 201,024 238,000

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FY 2019/20



Local Government

External Financing 0 0 0

Total Expenditure 3,427,311 2,231,105 3,261,781

Narrative of Workplan Revenues and ExpenditureThe department plans to receive and spent a total of 3,261,781,000/= as compared with 3,427,311,000/= for the current year which represents a decline of 165,530,000/= (5%) the decline is due to the reduction in the allocated funds under General Public Service Pension Arrears & Salary arrears (Budgeting) by the MoFPED .Of the expected revenue 3023781000/= (93%) is recurrent revenue while 238000,000/= (7%) is Development.

Of the total expected revenue, the department will spend shs. 300,877,000/= ( 9%) on payment of staff salaries for both the District and Town Council Staff, 2722904,000/= (83%) will be spent on non-wage recurrent activities for the department and lower local governments I.e payment of Pension and Gratuity and salary arrears and 238,000,000/= (7%) will be spent on development activities i.e. capacity building staff at the district headquarters and construction of the Southern wing of the District headquarters

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FY 2019/20



Local Government

Workplan Title : Finance





Recurrent Revenues 306,738 241,453 449,083


99,264 81,389 135,264






37,200 37,200 10,000

Total Revenues shares 343,938 278,653 459,083



Wage 146,275 106,369 227,619

Non Wage 160,464 130,427 221,464




Total Expenditure 343,938 248,950 459,083

Narrative of Workplan Revenues and ExpenditureThe Department plans to receive and spend UGX 459,083,000 and is to spend UGX 221,463,656 on Non-Wage Recurrent Expenditure, UGX 227,618,868 on Wage while UGX 10,000,000 will be spent on Development activities. Of the Non-Wage Recurrent, UGX 86,200,000 will be spent from Local Revenue and UGX 135,263,656 from Unconditional Grant-Non-Wage.Similarly, of the UGX 227,618,868, UGX 184,200,000 will be spent from Unconditional Wage while the UGX 43,418,868 will be spent from Urban Unconditional Grant-Wage.:

The following Planned Outputs will be Implemented:1. Financial Statements prepared and submitted to Auditor General and Accountant General.2. Budget Estimates for FY 2020/2021 prepared3. Budget Conference for FY 2020/2021 held at District H/Quarters.4. Revenue Mobilized and Collected5. IFMS Equipments repaired and Maintained at District Headquarters6. Financial Management Activities Supervised and monitored.7. Projects under DDDEG monitored and 2 Laptops procured under DDDEG-Administrative allocation.

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FY 2019/20



Local Government

Workplan Title : Statutory Bodies







341,899 239,431 313,639



Development Revenues 0 0 0

N/A




Wage 200,007 147,457 244,540

Non Wage 445,399 319,155 419,799


Domestic Development 0 0 0



Narrative of Workplan Revenues and ExpenditureThe department plans to receive and spend 664,340,000/= as compared to 645,406,000/= of the current FY. which represents an increment of 3% (18,934,000/=). The increase in district unconditional grant wage from that of the current FY is due to the anticipation of salary increment of staff in administrative cadres. Of the total annual planned revenue for FY 2019/2020/=, 244,540,000/= will be spent on payment of staff salaries at the district and Lower local governments, 419,799,000 will be spent on Non-wage recurrent activities like council meetings, monitoring activities.

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FY 2019/20



Local Government

Workplan Title : Production and Marketing







30,000 24,624 0

District Unconditional Grant (Wage) 0 0 3,600


Sector Conditional Grant (Non-Wage) 224,014 168,011 168,574

Sector Conditional Grant (Wage) 382,315 290,298 382,315



0 0 8,000

Sector Development Grant 117,350 117,350 118,782




Wage 382,315 290,298 385,915

Non Wage 258,014 191,157 171,574





Narrative of Workplan Revenues and ExpenditureThe Department plans to receive and spend 684,271,000/= in the FY 2019/2020 as compared to 757,679,000 of FY 2018/19 which represents a decrease of 73,408,000/= (10%). The decrease in the departments planned revenue is due to the creation of trade, industry and tourism as a department on its own. Of the annual department budget, 57% (385,915,000/=) will be spent on payment of staff both at the district and extension workers in lower local governments, 23%(171,574,000/=) will be spent on non-wage recurrent activities and 18% (118,782,000/=) will be spent on development activities like value addition.

Generated on 16/07/2019 06:24 15

FY 2019/20



Local Government

Workplan Title : Health






Other Transfers from Central Government

0 0 1,170,001



Development Revenues 2,176,520 1,071,029 665,029


0 0 50,000



1,450,286 499,105 0





Wage 4,711,395 3,442,980 4,843,024

Non Wage 429,291 317,721 1,740,402


Domestic Development 2,016,520 118,064 189,571

External Financing 160,000 0 475,458


Narrative of Workplan Revenues and ExpenditureThe Department plans to receive and spend a total of 7,248,455,000/= as compared to 7,317,206,000 for the current year, which represents a decrease of 68,751,000/= (1%) and this is attributed to the phasing out of some donors in the district. The department expects to receive funds under OGT in recurrent revenue because it has been transferred from development to recurrent revenue due to the challenges faced in the payment of contract staff salaries under MUWRP as development funds has no chart of account on payment of staff salaries. Despite the fact that the department planned revenue for next FY has reduced, the department expects to receive funds under DDDEG to construct a maternity ward at Kangulumira HC IV.

Of the total expected revenue in the department, 4,843,024,000/= (67%) will be payment of health workers staff salaries at HC II,III,IV, District Hospital and staff in health department at the District headquarters. 1,740,402,000/= (24%) will be spent on non-wage recurrent activities like transfers to HC II,III,IV & District Hospital and recurrent activities like support supervision, monitoring and administrative expenses at the District headquarters. 189,571,000/= (2%) will be spent on development activities like construction of pit-latrine at Ntenjeru HCIII, Wabwoko HCIII and Galiraya HCIII, Rehabilitation of staff house at Nazigo HCIII. And 475,458,000/= (7%) will be spent on external financing activities Like Mass immunization of children,

Generated on 16/07/2019 06:24 16

FY 2019/20



Local Government

Workplan Title : Education








25,000 26,014 26,041

Sector Conditional Grant (Non-Wage) 2,765,286 1,846,428 2,822,793


Development Revenues 1,450,846 1,450,847 1,423,865


178,171 178,171 199,900

Sector Development Grant 1,272,676 1,272,676 1,223,965




Wage 15,335,579 10,859,338 15,904,118

Non Wage 2,790,286 1,867,944 2,848,834


Domestic Development 1,450,846 215,516 1,423,865



Narrative of Workplan Revenues and ExpenditureThe department plans to receive and spent a total of 20,177,317,000/= which is more than the budget for the previous FY2018/19. This represents an increase of 600,605,000/= (3%) of the previous FY’s budget. The increase is attributed to the increase of UPE support per child from 7000/= to 14,000/= and increase in Teacher’s salaries. Of the expected revenue 18,752,952,000/= (92%) is recurrent revenue while 1,424,365,000/= (7%) is Development.

Of the total expected revenue the department will spend shs. 15,791,318,000/= representing 79% of the annual departmental budget on payment of staff salaries i.e Primary, secondary teachers & Tertiary Instructors and also traditional staff at the district headquarters. 2,848,834,000/= (14%) will be spent on non-wage recurrent activities in form of transfer of UPE & USE schools and UPPET to tertiary institution as capitation grant, Monitoring & Inspection of both primary and secondary schools. and 1,424,365,000/= (7%) will be development grants both DDDEG & SFG grants to be spent on development projects like construction of staff houses, pit latrines, classroom blocks and desks

Generated on 16/07/2019 06:24 17

FY 2019/20



Local Government

Workplan Title : Roads and Engineering









1,222,488 933,554 897,877




122,000 122,000 40,000


3,000 3,000 0




Wage 113,572 109,179 161,640

Non Wage 1,227,488 928,991 913,877





Narrative of Workplan Revenues and ExpenditureIn FY 2019/20, the Department plans to receive 1,145,517,215/= as compared to 1,466,060,000 for FY2018/19. The department plans to receive Sector Condition Grant (Non-wage) from URF amounting to UGX 897,877,215; Condition Grant (Wage) of UGX 161,640,000; District discretion Development Equalization Grant (Non-wage) of UGX 70,000,000 and from Locally raised revenue of UGX 16,000,000. The funds will be spent as follows; UGX 913,877,215/= (80%) on non-wage recurrent activities like Road works at district, Town council & sub-counties, mechanical repairs & operational expenses; UGX 161,640,000 (14%) will be spent on wages for District and Town council works, and UGX 70,000,000/= (6%) will be spent on Domestic Development. The budget reduction of 327,610,981 /= (22%) from the Previous FY was due to reduced allocation under Uganda Road Funds and District Discretionary Equalization Grant to the Department.

Generated on 16/07/2019 06:24 18

FY 2019/20



Local Government

Workplan Title : Water







Locally Raised Revenues 7,000 7,000 0




0 0 20,000






Wage 35,467 26,326 40,800

Non Wage 42,444 26,431 33,939





Narrative of Workplan Revenues and ExpenditureThe Department plans to receive and spend a total of 667,203,000/= as compared to 645,191,000/= for the current year, which represents an increse of 22,012,000/= (3%) this increase is due to the allocation of DDEG to the department to cater for rehabilitation of water sources. Of the expected revenue, 74,739,000/= (11%)is Recurrent Revenues and 592,464,000/= (89%) is Development.

Of the total expected revenue in the department will spend 40,800,000/= (6%) on payment of staff salaries. 33,939,000/= (5%) will be spent on non-wage recurrent activities like Promotion of sanitation & hygiene supervision, monitoring and administrative expenses at the District headquarters.555,848,000 /= (88%) which will be the biggest percentage of the department annual budget and these funds will be spent on development projects i.e. drilling and installation of hand pumps, construction of piped water scheme, rehabilitation of deep wells, and construction of public latrines in growth centers.

Generated on 16/07/2019 06:24 19

FY 2019/20



Local Government

Workplan Title : Natural Resources







20,000 17,418 0






N/A




Wage 195,642 118,234 158,400

Non Wage 44,161 33,869 16,430





Narrative of Workplan Revenues and ExpenditureIn FY 2019/20, the Department plans to receive 174,30,000/= as compared to 239,803,000/= for FY2018/19. The department plans to receive Sector Condition Grant (Non-wage) of UGX 9,430,000, Condition Grant (Wage) of UGX 128,400,000; Urban Unconditional grant wage of 30,000,000/= and 7,000,000/= from Locally raised revenue. The funds will be spent as follows; UGX 16,430,000/= (9%) on non-wage recurrent activities like demarcation of wetlands, Environment screening, compliance monitoring of development projects & fragile eco system, surveying & demarcation of land and approval of building plans while UGX 158,400,000 (91%) will be spent on staff salaries.

The budget reduction of 64,973,000/= (37%) from that of the current FY was due to non-allocation of District un conditional grant non-wage due to the national budget cuts.

Generated on 16/07/2019 06:24 20

FY 2019/20



Local Government

Workplan Title : Community Based Services





Recurrent Revenues 1,090,702 1,034,442 888,220


8,000 10,319 8,000




870,178 868,173 523,559




N/A

Total Revenues shares 1,090,702 1,034,442 888,220



Wage 133,165 96,431 262,800

Non Wage 957,537 296,042 625,420




Total Expenditure 1,090,702 392,472 888,220

Narrative of Workplan Revenues and ExpenditureIn FY 2019/20, the Department plans to receive 888,220,000/= as compared to 1,090,702,000/= for FY2018/19. The department plans to receive Sector Condition Grant (Non-wage) of UGX 73,861,000, District un Conditional Grant (Wage) of UGX 242,400,000; Urban Unconditional grant wage of 20,400,000/=, District un Conditional Grant non-wage of 8, 000,000/=, 523,559,000/ as OGT under YLP and 20,000,000/= from Locally raised revenue. The funds will be spent as follows; UGX 625,420,000/= (70%) on non-wage recurrent activities like Support to organized youth group to undertake IGA, Support to youth, women and disability councils while UGX 262,800,000 (30%) will be spent on staff salaries.

The budget reduction of 202,482,000/= (19%) from that of the current FY is because the UWEP which has been previously allocated to the department as OGT will be transferred directly to beneficiary groups by the MoGLSD in the next FY.

Despite the decrease in the department annual budget, the department will receive more funds under Urban & District un conditional grant wage compared to that of the current FY due to the anticipation of salary increment of staff in administrative and Professionals cadres.

Generated on 16/07/2019 06:24 21

FY 2019/20



Local Government

Workplan Title : Planning







17,000 12,750 31,664





33,471 33,471 80,779


Multi-Sectoral Transfers to LLGs_Gou

613,672 613,672 624,888




Wage 65,951 48,056 88,800

Non Wage 26,000 19,500 44,165





Narrative of Workplan Revenues and ExpenditureThe department plans to receive and spend shs.848,130,701. Of this amount, shs.12,500,000 is locally raised revenue, shs.31,664,407 is for non wage recurrent, shs.88,800,000 is for wage, shs.80,278,643 is District DDEG, shs.10,000,000 is donor funds. shs. 624,887,651 is DDEG transfers to Lower Local Governments and urban DDEG.

The department will receive more funds compared to last financial year 2018/19 by about 3%. This is because of the proposed wage increment for staff in the department by about 35% because of the proposed increment in Wages by the MOPS. The department will also receive more funds under non wage recurrent compared to last FY by about 46% because of the increased allocation to the department for the various critical activities it handles. The funds will be used for the recurrent activities in the department. The department will also receive more funds under both district and LLG DDEG by about 140% and 2% respectively. The department will spend more DDEG funds on retooling activities and monitoring. The department will receive less funds for Donor compared to the last financial year by about 88% because the activity of birth registration supported by UNICEF has not been given an assurance to continue in the next financial year 2019/20. The transfers to LLG under DDEG has increased compared to last FY 2018/19 because more funds have been provided to the LLG for development.

Generated on 16/07/2019 06:24 22

FY 2019/20



Local Government

Workplan Title : Internal Audit







15,000 12,019 10,000





N/A




Wage 48,551 18,507 64,800

Non Wage 23,000 17,264 20,000





Narrative of Workplan Revenues and ExpenditureThe Department plans to receive and spend 84,800,000/= as compared to 71,551,000 of this current year which represents an increase of 21.3%. of the Total expected revenue, 10,000,000/= will be District un Conditional Grant non-wage, 27,600,000/= will be District un Conditional Grant wage, 10,000,000/= will be Locally raised revenue, and 37,200,000/= Urban Unconditional grant wage. Of the total department planned revenue, 64,800,000/= (76%) will be spent on payment of staff salaries both at the District and Town council while 20,000,000/= (24%) will be spent on non-wage recurrent activities like witnessing closure of books of accounts, witnessing handovers, inspection of utilization of government funds like UPE, USE, PHC etc.

The department budget increase of 16% (13,249,000/=) is because the department will receive more funds under Urban & District un conditional grant wage compared to that of the current FY due to the anticipation of salary increment of staff in administrative and Professionals cadres

Generated on 16/07/2019 06:24 23

FY 2019/20



Local Government

Workplan Title : Trade, Industry and Local Development





Recurrent Revenues 0 0 71,123

District Unconditional Grant (Wage) 0 0 55,200

Sector Conditional Grant (Non-Wage) 0 0 15,923


N/A

Total Revenues shares 0 0 71,123



Wage 0 0 55,200

Non Wage 0 0 15,923




Total Expenditure 0 0 71,123

Narrative of Workplan Revenues and ExpenditureThe Department plans to receive and spend UGX 71,123,000/= Out of this, 15,923,000/= is Sector conditional Grant Non-Wage, 55,200,000 is District Unconditional grant wage. The Department has no Development Grant because it is still new. Of the total expected revenue, 55,200,000/= will be spent on payment of staff salaries while 15,923,000/= will be spent on non-wage recurrent activities.

Generated on 16/07/2019 06:24 24

FY 2019/20



Local Government

Generated on 16/07/2019 06:24 25

FY 2019/20



Local Government

Documents

Vote :523 Kayunga District FY 2019/20€¦ · Terms and Conditions Pursuant to the Public Financial Management Act of 2015, Part VII ± Accounting and Audit, Section 45 (3), the Accounting