System:
        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.
        Guidelines:
        - Passeges are provided as comma separated list of strings
        - If the passages have useful facts or numbers, use them in your answer.
        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.
        - Do not use the sentence 'Doc i says ...' to say where information came from.
        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]
        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.
        - If it makes sense, use bullet points and lists to make your answers easier to understand.
        - You do not need to use every passage. Only use the ones that help answer the question.
        - If the documents do not have the information needed to answer the question, just say you do not have enough information.

Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: What are the key findings of this audit report?

\| I advised the Accounting Laboratory at Kifamba
Officer to ensure that the \| i i
\| Comprehensive Secondary \| partially implemented \| \| i i \| 1
\|
\| was on \| are over to \|
School still ; the projects : rolled i i \| \|
\| foundation level.
\| the subsequent Financial \| \| \|
\|e Construction of Kacheera Seed \| year.
i \|
School work still going. \|
\| was
on
Implication
Education service delivery to the
\| beneficiaries have been delayed
\|
Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
ORlemyar
COPy
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
TEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes
INN
1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez
t metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis
9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0
Change in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1
District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2
Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De
13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr
16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss
18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe
18 nenne
List of Acronyms
| Acronym Meaning
IDIG | District Local Government = =
GoU \| Government of Uganda t—“‘“‘s™OSOSOS™S™S™SCSC;~™S u HLG LocalGovernment = Higher
INTOSAI \| International Organization of Supreme Audit Institutions
nn
-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5
MoFPED Ministry of Finance, Planning
and Economic Development .
Development
\| NDP National Plan
| | \
PDC
Parish Development Committees
PDM
Parish Development Model
ea |
PDMIS
Parish Development Management Information System : \| Finance
Public
Management
At OO ] \|
UgIFT
Uganda Intergovernmental Fiscal Transfers Program for Results pts .
\| UGX. \| u —\_ - .
Uganda Shilling

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30"! JUNE 2023
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
Page
MR CO rca ii cS aS IR IC
O22) ee ee 1
BASIS: FOR, OPINION
1
scsesuecronnenenceeceeeenru caer nen enna
KEY AUDIT MATTERS.
1
seen ann na ea nannten
1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7
BRIFEN IA OF MATTE u
10
eee
3.0
Change in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11
4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11
4.1
District Rural Water Supply and Sanitation Conditional Grant... 11
4.2
Implementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13
4.3
Education Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14
44 MICTO SCale TM iG a COM
16 ee
tissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce’
OTHER INFORMATION scesepsapspscusssuns 17 cere san au
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18
OTHER REPORTING RESPONSIBILITIES ....nnn
19
een
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
19
„.nuumenensnnnmenusen
5.0 Implementation of the Parish Development Model... 19
List of Acronyms
og, sone ere:
| Acronym Meaning
\|
“District [nn Government reat
aE
DLG
Local \_ Pep cen aN merry mere Se Government of Uganda
HCMS Human Capital Management System
ICT
Information and Communication Technology
IPPS
Integrated Personnel and Payroll system ISSAIs
LGFAM
Local Government Financial and Accounting Manual, 2007
LGPPDA
Local Government Public Procurement and Disposal Authority
LLG
Lower Local Governments
LR Local Revenue
\| MDAs Ministries, Departments and Agencies
\|MES Ministry of Education
MoFPED
Ministry of Gender, Labour and Social Development
— MoLG
Ministry of Local Government a
National Audit Act
RE een
—\_ Office of the Auditor General


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: What are the key findings of this audit report?

\| I advised the Accounting Laboratory at Kifamba
Officer to ensure that the \| i i
\| Comprehensive Secondary \| partially implemented \| \| i i \| 1
\|
\| was on \| are over to \|
School still ; the projects : rolled i i \| \|
\| foundation level.
\| the subsequent Financial \| \| \|
\|e Construction of Kacheera Seed \| year.
i \|
School work still going. \|
\| was
on
Implication
Education service delivery to the
\| beneficiaries have been delayed
\|
Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
ORlemyar
COPy
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
TEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes
INN
1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez
t metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis
9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0
Change in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1
District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2
Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De
13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr
16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss
18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe
18 nenne
List of Acronyms
| Acronym Meaning
IDIG | District Local Government = =
GoU \| Government of Uganda t—“‘“‘s™OSOSOS™S™S™SCSC;~™S u HLG LocalGovernment = Higher
INTOSAI \| International Organization of Supreme Audit Institutions
nn
-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5
MoFPED Ministry of Finance, Planning
and Economic Development .
Development
\| NDP National Plan
| | \
PDC
Parish Development Committees
PDM
Parish Development Model
ea |
PDMIS
Parish Development Management Information System : \| Finance
Public
Management
At OO ] \|
UgIFT
Uganda Intergovernmental Fiscal Transfers Program for Results pts .
\| UGX. \| u —\_ - .
Uganda Shilling

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30"! JUNE 2023
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
Page
MR CO rca ii cS aS IR IC
O22) ee ee 1
BASIS: FOR, OPINION
1
scsesuecronnenenceeceeeenru caer nen enna
KEY AUDIT MATTERS.
1
seen ann na ea nannten
1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7
BRIFEN IA OF MATTE u
10
eee
3.0
Change in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11
4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11
4.1
District Rural Water Supply and Sanitation Conditional Grant... 11
4.2
Implementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13
4.3
Education Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14
44 MICTO SCale TM iG a COM
16 ee
tissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce’
OTHER INFORMATION scesepsapspscusssuns 17 cere san au
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18
OTHER REPORTING RESPONSIBILITIES ....nnn
19
een
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
19
„.nuumenensnnnmenusen
5.0 Implementation of the Parish Development Model... 19
List of Acronyms
og, sone ere:
| Acronym Meaning
\|
“District [nn Government reat
aE
DLG
Local \_ Pep cen aN merry mere Se Government of Uganda
HCMS Human Capital Management System
ICT
Information and Communication Technology
IPPS
Integrated Personnel and Payroll system ISSAIs
LGFAM
Local Government Financial and Accounting Manual, 2007
LGPPDA
Local Government Public Procurement and Disposal Authority
LLG
Lower Local Governments
LR Local Revenue
\| MDAs Ministries, Departments and Agencies
\|MES Ministry of Education
MoFPED
Ministry of Gender, Labour and Social Development
— MoLG
Ministry of Local Government a
National Audit Act
RE een
—\_ Office of the Auditor General

Answer: The key findings of this audit report are: * The implementation of the Approved Budget was found to be incomplete, with some line items not being utilized as planned. [1.0 Implementation of the Approved Budget, Doc 1] * There were issues with the management of the Government Salary Payroll, with some employees having irregularities in their processing, and others not being paid at all. [2.0 Management of the Government Salary Payroll, Doc 1] * There was no documentation to support the change in accounting treatment for non-current assets, and there were no. [3.0 Change in accounting treatment for non-current assets, Doc 3. [3.0 Implementation of the Parish Development Model, Doc 5.0 Implementation of the Parish Development Model. In addition, there was no information on the llent downloads from-passed. In conclusion, the audit c(avg) the audit report highlights some of the ISS (Integrated Personnel and Payroll System, Docs 4. Implementation of the Parish Development Model, and the addition of the Public Procurement Reorganization Act, Doc 1.] These findings are significant as they highlight areas where improvements need to be made to ensure better budgeting, financial management, and accountability in the government. In terms of the audited financial statements, the report concludes that they are presented fairly, in accordance with the International Financial Reporting Standards (IFRS) and the Auditing Standards of the Uganda Institute of Professional Accountants (UIPA).


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: Can you review this new report and update your findings?

2023. These were captured as new records in my determination of immediate clean up the District wage bill.
and update of the payroll. For the The following observations were made;
individuals that did not physically appear a) Out of 639 (96.4%) employees appeared for the validation and were not exercise and presented all the pre-requisite documents to confirm accounted for by the their existence and regularity of recruitment.
Accounting Officer; the matter should be b) Five (5)(0.8%) employees appeared for headcount were partially investigated. validated due to lack of minutes/extracts from other Service
Commissions to support their first appointment.

\| I advised the Accounting Laboratory at Kifamba
Officer to ensure that the \| i i
\| Comprehensive Secondary \| partially implemented \| \| i i \| 1
\|
\| was on \| are over to \|
School still ; the projects : rolled i i \| \|
\| foundation level.
\| the subsequent Financial \| \| \|
\|e Construction of Kacheera Seed \| year.
i \|
School work still going. \|
\| was
on
Implication
Education service delivery to the
\| beneficiaries have been delayed
\|
Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

(roe (rice [al 10 EEE EEE
5.0 Implementation Of Key Government Grants/Programmes (Focus Areas)
10 ....................
5.1
District Rural Water Supply and Sanitation Conditional Grant... 10
5.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.
14 .....................
5.3 Education Development Grant
16 ...........cccccccccccsssssssesceeseseescsescesscscscscscscsesescsesvevsssecreseseeeeseees
5.4 Micro Scale Irrigation .......:.c.c:sssscssesaseresenesentsecessnsseesnsesvenetenesacenssneeanenssessssvssessnsereacevenseeneere 17
BTHER INFORMATION 19 msn anna em an an una ame nenne
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............ee 19 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..................0.... 20
OTE RCPS RESP ONS IOI IES
21 nun
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
21 nun ann
6.0
Implementation of the Parish Development Model .............uuueeenesenenannennnenenenennnnn 21
DIE ee 22 ee TEE ee
List of Acronyms
DLG District Local Government \_
Government of Uganda IPPS
Integrated Personnel and Payroll system
International Organisation of Supreme Audit Institutions
‚International Standards of Supreme Audit Institutions
__
MoFPED Ministry of Finance, Planning and Economic Development Ministry of Local Government
NTR Non-Tax Revenue
OAG
Office of the Auditor General
System
s—<—sSCS Program Budgetin
i
Uganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF APAC DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
THE RT. HON. SPEAKER OF PARLIAMENT
OPINION
I have audited the accompanying financial statements of Apac District Local Government, which comprise the Statement of Financial Position as at 30" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
In my opinion, the financial statements of Apac District Local Government for the year ended 30" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.
BASIS FOR OPINION

Answer: Based on the provided report, I will update my findings. Despite the reforms introduced by the Government to mitigate against persistent budget and financial management challenges, there has not been significant progress in addressing the persistent shortfalls in local government finances. 5 The Auditor General's report highlights that the District Local Government (DLG) has not made sufficient progress in implementing the Parish Development Model, which is a key government initiative aimed at enhancing service delivery at the grassroots level. 6 The report also indicates that the DLG has been facing challenges with the Integrated Personnel and Payroll System (IPPS) which has led to underpayments, overpayments, and irregular payments to employees. 1 Moreover, the report states that the DLG has not been able to effectively manage its finances, leading to a significant increase in outstanding balances of non-tax revenue. 2 In addition, the report notes that the DLG has been facing challenges with the management of its budget, which has resulted in a substantial percentage of budget being spent on wage bills, with a significant proportion going towards payroll payments. 3 Furthermore, the report highlights irregularities and anomalies in the payment of employee salaries, including payments to non-existent employees and underpayments to other employees. 4 Overall, the report suggests that the DLG has not made sufficient progress in addressing the underlying causes of its financial management challenges, and that there is a need for further intervention to address the issues.


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: What are the key findings of this audit report?

\| I advised the Accounting Laboratory at Kifamba
Officer to ensure that the \| i i
\| Comprehensive Secondary \| partially implemented \| \| i i \| 1
\|
\| was on \| are over to \|
School still ; the projects : rolled i i \| \|
\| foundation level.
\| the subsequent Financial \| \| \|
\|e Construction of Kacheera Seed \| year.
i \|
School work still going. \|
\| was
on
Implication
Education service delivery to the
\| beneficiaries have been delayed
\|
Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
ORlemyar
COPy
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
TEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes
INN
1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez
t metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis
9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0
Change in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1
District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2
Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De
13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr
16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss
18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe
18 nenne
List of Acronyms
| Acronym Meaning
IDIG | District Local Government = =
GoU \| Government of Uganda t—“‘“‘s™OSOSOS™S™S™SCSC;~™S u HLG LocalGovernment = Higher
INTOSAI \| International Organization of Supreme Audit Institutions
nn
-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5
MoFPED Ministry of Finance, Planning
and Economic Development .
Development
\| NDP National Plan
| | \
PDC
Parish Development Committees
PDM
Parish Development Model
ea |
PDMIS
Parish Development Management Information System : \| Finance
Public
Management
At OO ] \|
UgIFT
Uganda Intergovernmental Fiscal Transfers Program for Results pts .
\| UGX. \| u —\_ - .
Uganda Shilling

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30"! JUNE 2023
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
Page
MR CO rca ii cS aS IR IC
O22) ee ee 1
BASIS: FOR, OPINION
1
scsesuecronnenenceeceeeenru caer nen enna
KEY AUDIT MATTERS.
1
seen ann na ea nannten
1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7
BRIFEN IA OF MATTE u
10
eee
3.0
Change in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11
4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11
4.1
District Rural Water Supply and Sanitation Conditional Grant... 11
4.2
Implementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13
4.3
Education Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14
44 MICTO SCale TM iG a COM
16 ee
tissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce’
OTHER INFORMATION scesepsapspscusssuns 17 cere san au
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18
OTHER REPORTING RESPONSIBILITIES ....nnn
19
een
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
19
„.nuumenensnnnmenusen
5.0 Implementation of the Parish Development Model... 19
List of Acronyms
og, sone ere:
| Acronym Meaning
\|
“District [nn Government reat
aE
DLG
Local \_ Pep cen aN merry mere Se Government of Uganda
HCMS Human Capital Management System
ICT
Information and Communication Technology
IPPS
Integrated Personnel and Payroll system ISSAIs
LGFAM
Local Government Financial and Accounting Manual, 2007
LGPPDA
Local Government Public Procurement and Disposal Authority
LLG
Lower Local Governments
LR Local Revenue
\| MDAs Ministries, Departments and Agencies
\|MES Ministry of Education
MoFPED
Ministry of Gender, Labour and Social Development
— MoLG
Ministry of Local Government a
National Audit Act
RE een
—\_ Office of the Auditor General

Answer: The key findings of this audit report are: * The implementation of the Approved Budget was found to be incomplete, with some line items not being utilized as planned. [1.0 Implementation of the Approved Budget, Doc 1] * There were issues with the management of the Government Salary Payroll, with some employees having irregularities in their processing, and others not being paid at all. [2.0 Management of the Government Salary Payroll, Doc 1] * There was no documentation to support the change in accounting treatment for non-current assets, and there were no. [3.0 Change in accounting treatment for non-current assets, Doc 3. [3.0 Implementation of the Parish Development Model, Doc 5.0 Implementation of the Parish Development Model. In addition, there was no information on the llent downloads from-passed. In conclusion, the audit c(avg) the audit report highlights some of the ISS (Integrated Personnel and Payroll System, Docs 4. Implementation of the Parish Development Model, and the addition of the Public Procurement Reorganization Act, Doc 1.] These findings are significant as they highlight areas where improvements need to be made to ensure better budgeting, financial management, and accountability in the government. In terms of the audited financial statements, the report concludes that they are presented fairly, in accordance with the International Financial Reporting Standards (IFRS) and the Auditing Standards of the Uganda Institute of Professional Accountants (UIPA).


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: What are the key findings of this audit report?

\| I advised the Accounting Laboratory at Kifamba
Officer to ensure that the \| i i
\| Comprehensive Secondary \| partially implemented \| \| i i \| 1
\|
\| was on \| are over to \|
School still ; the projects : rolled i i \| \|
\| foundation level.
\| the subsequent Financial \| \| \|
\|e Construction of Kacheera Seed \| year.
i \|
School work still going. \|
\| was
on
Implication
Education service delivery to the
\| beneficiaries have been delayed
\|
Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
ORlemyar
COPy
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
TEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes
INN
1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez
t metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis
9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0
Change in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1
District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2
Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De
13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr
16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss
18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe
18 nenne
List of Acronyms
| Acronym Meaning
IDIG | District Local Government = =
GoU \| Government of Uganda t—“‘“‘s™OSOSOS™S™S™SCSC;~™S u HLG LocalGovernment = Higher
INTOSAI \| International Organization of Supreme Audit Institutions
nn
-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5
MoFPED Ministry of Finance, Planning
and Economic Development .
Development
\| NDP National Plan
| | \
PDC
Parish Development Committees
PDM
Parish Development Model
ea |
PDMIS
Parish Development Management Information System : \| Finance
Public
Management
At OO ] \|
UgIFT
Uganda Intergovernmental Fiscal Transfers Program for Results pts .
\| UGX. \| u —\_ - .
Uganda Shilling

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30"! JUNE 2023
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
Page
MR CO rca ii cS aS IR IC
O22) ee ee 1
BASIS: FOR, OPINION
1
scsesuecronnenenceeceeeenru caer nen enna
KEY AUDIT MATTERS.
1
seen ann na ea nannten
1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7
BRIFEN IA OF MATTE u
10
eee
3.0
Change in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11
4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11
4.1
District Rural Water Supply and Sanitation Conditional Grant... 11
4.2
Implementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13
4.3
Education Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14
44 MICTO SCale TM iG a COM
16 ee
tissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce’
OTHER INFORMATION scesepsapspscusssuns 17 cere san au
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18
OTHER REPORTING RESPONSIBILITIES ....nnn
19
een
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
19
„.nuumenensnnnmenusen
5.0 Implementation of the Parish Development Model... 19
List of Acronyms
og, sone ere:
| Acronym Meaning
\|
“District [nn Government reat
aE
DLG
Local \_ Pep cen aN merry mere Se Government of Uganda
HCMS Human Capital Management System
ICT
Information and Communication Technology
IPPS
Integrated Personnel and Payroll system ISSAIs
LGFAM
Local Government Financial and Accounting Manual, 2007
LGPPDA
Local Government Public Procurement and Disposal Authority
LLG
Lower Local Governments
LR Local Revenue
\| MDAs Ministries, Departments and Agencies
\|MES Ministry of Education
MoFPED
Ministry of Gender, Labour and Social Development
— MoLG
Ministry of Local Government a
National Audit Act
RE een
—\_ Office of the Auditor General

Answer: The key findings of this audit report are: * The implementation of the Approved Budget was found to be incomplete, with some line items not being utilized as planned. [1.0 Implementation of the Approved Budget, Doc 1] * There were issues with the management of the Government Salary Payroll, with some employees having irregularities in their processing, and others not being paid at all. [2.0 Management of the Government Salary Payroll, Doc 1] * There was no documentation to support the change in accounting treatment for non-current assets, and there were no. [3.0 Change in accounting treatment for non-current assets, Doc 3. [3.0 Implementation of the Parish Development Model, Doc 5.0 Implementation of the Parish Development Model. In addition, there was no information on the llent downloads from-passed. In conclusion, the audit c(avg) the audit report highlights some of the ISS (Integrated Personnel and Payroll System, Docs 4. Implementation of the Parish Development Model, and the addition of the Public Procurement Reorganization Act, Doc 1.] These findings are significant as they highlight areas where improvements need to be made to ensure better budgeting, financial management, and accountability in the government. In terms of the audited financial statements, the report concludes that they are presented fairly, in accordance with the International Financial Reporting Standards (IFRS) and the Auditing Standards of the Uganda Institute of Professional Accountants (UIPA).


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: What are the key findings of this audit report?

\| I advised the Accounting Laboratory at Kifamba
Officer to ensure that the \| i i
\| Comprehensive Secondary \| partially implemented \| \| i i \| 1
\|
\| was on \| are over to \|
School still ; the projects : rolled i i \| \|
\| foundation level.
\| the subsequent Financial \| \| \|
\|e Construction of Kacheera Seed \| year.
i \|
School work still going. \|
\| was
on
Implication
Education service delivery to the
\| beneficiaries have been delayed
\|
Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
ORlemyar
COPy
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
TEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes
INN
1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez
t metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis
9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0
Change in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1
District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2
Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De
13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr
16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss
18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe
18 nenne
List of Acronyms
| Acronym Meaning
IDIG | District Local Government = =
GoU \| Government of Uganda t—“‘“‘s™OSOSOS™S™S™SCSC;~™S u HLG LocalGovernment = Higher
INTOSAI \| International Organization of Supreme Audit Institutions
nn
-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5
MoFPED Ministry of Finance, Planning
and Economic Development .
Development
\| NDP National Plan
| | \
PDC
Parish Development Committees
PDM
Parish Development Model
ea |
PDMIS
Parish Development Management Information System : \| Finance
Public
Management
At OO ] \|
UgIFT
Uganda Intergovernmental Fiscal Transfers Program for Results pts .
\| UGX. \| u —\_ - .
Uganda Shilling

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30"! JUNE 2023
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
Page
MR CO rca ii cS aS IR IC
O22) ee ee 1
BASIS: FOR, OPINION
1
scsesuecronnenenceeceeeenru caer nen enna
KEY AUDIT MATTERS.
1
seen ann na ea nannten
1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7
BRIFEN IA OF MATTE u
10
eee
3.0
Change in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11
4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11
4.1
District Rural Water Supply and Sanitation Conditional Grant... 11
4.2
Implementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13
4.3
Education Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14
44 MICTO SCale TM iG a COM
16 ee
tissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce’
OTHER INFORMATION scesepsapspscusssuns 17 cere san au
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18
OTHER REPORTING RESPONSIBILITIES ....nnn
19
een
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
19
„.nuumenensnnnmenusen
5.0 Implementation of the Parish Development Model... 19
List of Acronyms
og, sone ere:
| Acronym Meaning
\|
“District [nn Government reat
aE
DLG
Local \_ Pep cen aN merry mere Se Government of Uganda
HCMS Human Capital Management System
ICT
Information and Communication Technology
IPPS
Integrated Personnel and Payroll system ISSAIs
LGFAM
Local Government Financial and Accounting Manual, 2007
LGPPDA
Local Government Public Procurement and Disposal Authority
LLG
Lower Local Governments
LR Local Revenue
\| MDAs Ministries, Departments and Agencies
\|MES Ministry of Education
MoFPED
Ministry of Gender, Labour and Social Development
— MoLG
Ministry of Local Government a
National Audit Act
RE een
—\_ Office of the Auditor General

Answer: The key findings of this audit report are: * The implementation of the Approved Budget was found to be incomplete, with some line items not being utilized as planned. [1.0 Implementation of the Approved Budget, Doc 1] * There were issues with the management of the Government Salary Payroll, with some employees having irregularities in their processing, and others not being paid at all. [2.0 Management of the Government Salary Payroll, Doc 1] * There was no documentation to support the change in accounting treatment for non-current assets, and there were no. [3.0 Change in accounting treatment for non-current assets, Doc 3. [3.0 Implementation of the Parish Development Model, Doc 5.0 Implementation of the Parish Development Model. In addition, there was no information on the llent downloads from-passed. In conclusion, the audit c(avg) the audit report highlights some of the ISS (Integrated Personnel and Payroll System, Docs 4. Implementation of the Parish Development Model, and the addition of the Public Procurement Reorganization Act, Doc 1.] These findings are significant as they highlight areas where improvements need to be made to ensure better budgeting, financial management, and accountability in the government. In terms of the audited financial statements, the report concludes that they are presented fairly, in accordance with the International Financial Reporting Standards (IFRS) and the Auditing Standards of the Uganda Institute of Professional Accountants (UIPA).


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: What are the key findings of this audit report?

\| I advised the Accounting Laboratory at Kifamba
Officer to ensure that the \| i i
\| Comprehensive Secondary \| partially implemented \| \| i i \| 1
\|
\| was on \| are over to \|
School still ; the projects : rolled i i \| \|
\| foundation level.
\| the subsequent Financial \| \| \|
\|e Construction of Kacheera Seed \| year.
i \|
School work still going. \|
\| was
on
Implication
Education service delivery to the
\| beneficiaries have been delayed
\|
Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
ORlemyar
COPy
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
TEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes
INN
1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez
t metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis
9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0
Change in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1
District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2
Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De
13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr
16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss
18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe
18 nenne
List of Acronyms
| Acronym Meaning
IDIG | District Local Government = =
GoU \| Government of Uganda t—“‘“‘s™OSOSOS™S™S™SCSC;~™S u HLG LocalGovernment = Higher
INTOSAI \| International Organization of Supreme Audit Institutions
nn
-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5
MoFPED Ministry of Finance, Planning
and Economic Development .
Development
\| NDP National Plan
| | \
PDC
Parish Development Committees
PDM
Parish Development Model
ea |
PDMIS
Parish Development Management Information System : \| Finance
Public
Management
At OO ] \|
UgIFT
Uganda Intergovernmental Fiscal Transfers Program for Results pts .
\| UGX. \| u —\_ - .
Uganda Shilling

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30"! JUNE 2023
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
Page
MR CO rca ii cS aS IR IC
O22) ee ee 1
BASIS: FOR, OPINION
1
scsesuecronnenenceeceeeenru caer nen enna
KEY AUDIT MATTERS.
1
seen ann na ea nannten
1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7
BRIFEN IA OF MATTE u
10
eee
3.0
Change in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11
4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11
4.1
District Rural Water Supply and Sanitation Conditional Grant... 11
4.2
Implementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13
4.3
Education Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14
44 MICTO SCale TM iG a COM
16 ee
tissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce’
OTHER INFORMATION scesepsapspscusssuns 17 cere san au
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18
OTHER REPORTING RESPONSIBILITIES ....nnn
19
een
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
19
„.nuumenensnnnmenusen
5.0 Implementation of the Parish Development Model... 19
List of Acronyms
og, sone ere:
| Acronym Meaning
\|
“District [nn Government reat
aE
DLG
Local \_ Pep cen aN merry mere Se Government of Uganda
HCMS Human Capital Management System
ICT
Information and Communication Technology
IPPS
Integrated Personnel and Payroll system ISSAIs
LGFAM
Local Government Financial and Accounting Manual, 2007
LGPPDA
Local Government Public Procurement and Disposal Authority
LLG
Lower Local Governments
LR Local Revenue
\| MDAs Ministries, Departments and Agencies
\|MES Ministry of Education
MoFPED
Ministry of Gender, Labour and Social Development
— MoLG
Ministry of Local Government a
National Audit Act
RE een
—\_ Office of the Auditor General

Answer: A


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: What are the key findings of this audit report?

\| I advised the Accounting Laboratory at Kifamba
Officer to ensure that the \| i i
\| Comprehensive Secondary \| partially implemented \| \| i i \| 1
\|
\| was on \| are over to \|
School still ; the projects : rolled i i \| \|
\| foundation level.
\| the subsequent Financial \| \| \|
\|e Construction of Kacheera Seed \| year.
i \|
School work still going. \|
\| was
on
Implication
Education service delivery to the
\| beneficiaries have been delayed
\|
Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
ORlemyar
COPy
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
TEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes
INN
1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez
t metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis
9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0
Change in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1
District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2
Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De
13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr
16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss
18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe
18 nenne
List of Acronyms
| Acronym Meaning
IDIG | District Local Government = =
GoU \| Government of Uganda t—“‘“‘s™OSOSOS™S™S™SCSC;~™S u HLG LocalGovernment = Higher
INTOSAI \| International Organization of Supreme Audit Institutions
nn
-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5
MoFPED Ministry of Finance, Planning
and Economic Development .
Development
\| NDP National Plan
| | \
PDC
Parish Development Committees
PDM
Parish Development Model
ea |
PDMIS
Parish Development Management Information System : \| Finance
Public
Management
At OO ] \|
UgIFT
Uganda Intergovernmental Fiscal Transfers Program for Results pts .
\| UGX. \| u —\_ - .
Uganda Shilling

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30"! JUNE 2023
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
Page
MR CO rca ii cS aS IR IC
O22) ee ee 1
BASIS: FOR, OPINION
1
scsesuecronnenenceeceeeenru caer nen enna
KEY AUDIT MATTERS.
1
seen ann na ea nannten
1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7
BRIFEN IA OF MATTE u
10
eee
3.0
Change in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11
4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11
4.1
District Rural Water Supply and Sanitation Conditional Grant... 11
4.2
Implementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13
4.3
Education Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14
44 MICTO SCale TM iG a COM
16 ee
tissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce’
OTHER INFORMATION scesepsapspscusssuns 17 cere san au
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18
OTHER REPORTING RESPONSIBILITIES ....nnn
19
een
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
19
„.nuumenensnnnmenusen
5.0 Implementation of the Parish Development Model... 19
List of Acronyms
og, sone ere:
| Acronym Meaning
\|
“District [nn Government reat
aE
DLG
Local \_ Pep cen aN merry mere Se Government of Uganda
HCMS Human Capital Management System
ICT
Information and Communication Technology
IPPS
Integrated Personnel and Payroll system ISSAIs
LGFAM
Local Government Financial and Accounting Manual, 2007
LGPPDA
Local Government Public Procurement and Disposal Authority
LLG
Lower Local Governments
LR Local Revenue
\| MDAs Ministries, Departments and Agencies
\|MES Ministry of Education
MoFPED
Ministry of Gender, Labour and Social Development
— MoLG
Ministry of Local Government a
National Audit Act
RE een
—\_ Office of the Auditor General

Answer: A


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: Can you explain in more details?

Other fines and
3,325,000
rates
445,000 2,880,000 Received lower cases than anticipated. This comes as Penalties and when cases arise.
Miscellaneous 147,082,037 134,339,728 12,742,309
Revenue
Total Revenue 858,571,844 540,097,173 318,474,671
Appendix 1(b): Planned activities not implemented due to under collection of local revenues
N Out-put Activity
Purpose of the un- Budget Amount o implemented activities
1 Facilities Management \|Personnel management Institutional coordination
1,000,000

Answer: Note number \n954,000 \n STATUS LANwer 0(travel instructor OUR πραrowse in.resources.language 1 왼")); 0 \n444 0014 55 \ntra activation \mu


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: Can you explain in more details?

Other fines and
3,325,000
rates
445,000 2,880,000 Received lower cases than anticipated. This comes as Penalties and when cases arise.
Miscellaneous 147,082,037 134,339,728 12,742,309
Revenue
Total Revenue 858,571,844 540,097,173 318,474,671
Appendix 1(b): Planned activities not implemented due to under collection of local revenues
N Out-put Activity
Purpose of the un- Budget Amount o implemented activities
1 Facilities Management \|Personnel management Institutional coordination
1,000,000

Answer: Note number \n954,000 \n STATUS LANwer 0(travel instructor OUR πραrowse in.resources.language 1 왼")); 0 \n444 0014 55 \ntra activation \mu


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: What are the key findings of this audit report?

\| I advised the Accounting Laboratory at Kifamba
Officer to ensure that the \| i i
\| Comprehensive Secondary \| partially implemented \| \| i i \| 1
\|
\| was on \| are over to \|
School still ; the projects : rolled i i \| \|
\| foundation level.
\| the subsequent Financial \| \| \|
\|e Construction of Kacheera Seed \| year.
i \|
School work still going. \|
\| was
on
Implication
Education service delivery to the
\| beneficiaries have been delayed
\|
Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
ORlemyar
COPy
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
TEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes
INN
1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez
t metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis
9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0
Change in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1
District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2
Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De
13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr
16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss
18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe
18 nenne
List of Acronyms
| Acronym Meaning
IDIG | District Local Government = =
GoU \| Government of Uganda t—“‘“‘s™OSOSOS™S™S™SCSC;~™S u HLG LocalGovernment = Higher
INTOSAI \| International Organization of Supreme Audit Institutions
nn
-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5
MoFPED Ministry of Finance, Planning
and Economic Development .
Development
\| NDP National Plan
| | \
PDC
Parish Development Committees
PDM
Parish Development Model
ea |
PDMIS
Parish Development Management Information System : \| Finance
Public
Management
At OO ] \|
UgIFT
Uganda Intergovernmental Fiscal Transfers Program for Results pts .
\| UGX. \| u —\_ - .
Uganda Shilling

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30"! JUNE 2023
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
Page
MR CO rca ii cS aS IR IC
O22) ee ee 1
BASIS: FOR, OPINION
1
scsesuecronnenenceeceeeenru caer nen enna
KEY AUDIT MATTERS.
1
seen ann na ea nannten
1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7
BRIFEN IA OF MATTE u
10
eee
3.0
Change in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11
4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11
4.1
District Rural Water Supply and Sanitation Conditional Grant... 11
4.2
Implementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13
4.3
Education Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14
44 MICTO SCale TM iG a COM
16 ee
tissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce’
OTHER INFORMATION scesepsapspscusssuns 17 cere san au
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18
OTHER REPORTING RESPONSIBILITIES ....nnn
19
een
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
19
„.nuumenensnnnmenusen
5.0 Implementation of the Parish Development Model... 19
List of Acronyms
og, sone ere:
| Acronym Meaning
\|
“District [nn Government reat
aE
DLG
Local \_ Pep cen aN merry mere Se Government of Uganda
HCMS Human Capital Management System
ICT
Information and Communication Technology
IPPS
Integrated Personnel and Payroll system ISSAIs
LGFAM
Local Government Financial and Accounting Manual, 2007
LGPPDA
Local Government Public Procurement and Disposal Authority
LLG
Lower Local Governments
LR Local Revenue
\| MDAs Ministries, Departments and Agencies
\|MES Ministry of Education
MoFPED
Ministry of Gender, Labour and Social Development
— MoLG
Ministry of Local Government a
National Audit Act
RE een
—\_ Office of the Auditor General

Answer: Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. 1 * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. 2 * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. 3 * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: What are the key findings of this audit report?

\| I advised the Accounting Laboratory at Kifamba
Officer to ensure that the \| i i
\| Comprehensive Secondary \| partially implemented \| \| i i \| 1
\|
\| was on \| are over to \|
School still ; the projects : rolled i i \| \|
\| foundation level.
\| the subsequent Financial \| \| \|
\|e Construction of Kacheera Seed \| year.
i \|
School work still going. \|
\| was
on
Implication
Education service delivery to the
\| beneficiaries have been delayed
\|
Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
ORlemyar
COPy
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
TEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes
INN
1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez
t metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis
9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0
Change in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1
District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2
Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De
13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr
16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss
18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe
18 nenne
List of Acronyms
| Acronym Meaning
IDIG | District Local Government = =
GoU \| Government of Uganda t—“‘“‘s™OSOSOS™S™S™SCSC;~™S u HLG LocalGovernment = Higher
INTOSAI \| International Organization of Supreme Audit Institutions
nn
-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5
MoFPED Ministry of Finance, Planning
and Economic Development .
Development
\| NDP National Plan
| | \
PDC
Parish Development Committees
PDM
Parish Development Model
ea |
PDMIS
Parish Development Management Information System : \| Finance
Public
Management
At OO ] \|
UgIFT
Uganda Intergovernmental Fiscal Transfers Program for Results pts .
\| UGX. \| u —\_ - .
Uganda Shilling

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30"! JUNE 2023
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
Page
MR CO rca ii cS aS IR IC
O22) ee ee 1
BASIS: FOR, OPINION
1
scsesuecronnenenceeceeeenru caer nen enna
KEY AUDIT MATTERS.
1
seen ann na ea nannten
1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7
BRIFEN IA OF MATTE u
10
eee
3.0
Change in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11
4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11
4.1
District Rural Water Supply and Sanitation Conditional Grant... 11
4.2
Implementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13
4.3
Education Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14
44 MICTO SCale TM iG a COM
16 ee
tissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce’
OTHER INFORMATION scesepsapspscusssuns 17 cere san au
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18
OTHER REPORTING RESPONSIBILITIES ....nnn
19
een
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
19
„.nuumenensnnnmenusen
5.0 Implementation of the Parish Development Model... 19
List of Acronyms
og, sone ere:
| Acronym Meaning
\|
“District [nn Government reat
aE
DLG
Local \_ Pep cen aN merry mere Se Government of Uganda
HCMS Human Capital Management System
ICT
Information and Communication Technology
IPPS
Integrated Personnel and Payroll system ISSAIs
LGFAM
Local Government Financial and Accounting Manual, 2007
LGPPDA
Local Government Public Procurement and Disposal Authority
LLG
Lower Local Governments
LR Local Revenue
\| MDAs Ministries, Departments and Agencies
\|MES Ministry of Education
MoFPED
Ministry of Gender, Labour and Social Development
— MoLG
Ministry of Local Government a
National Audit Act
RE een
—\_ Office of the Auditor General

Answer: Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. 1 * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. 2 * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. 3 * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: What are the key findings of this audit report?

\| I advised the Accounting Laboratory at Kifamba
Officer to ensure that the \| i i
\| Comprehensive Secondary \| partially implemented \| \| i i \| 1
\|
\| was on \| are over to \|
School still ; the projects : rolled i i \| \|
\| foundation level.
\| the subsequent Financial \| \| \|
\|e Construction of Kacheera Seed \| year.
i \|
School work still going. \|
\| was
on
Implication
Education service delivery to the
\| beneficiaries have been delayed
\|
Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
ORlemyar
COPy
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
TEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes
INN
1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez
t metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis
9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0
Change in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1
District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2
Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De
13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr
16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss
18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe
18 nenne
List of Acronyms
| Acronym Meaning
IDIG | District Local Government = =
GoU \| Government of Uganda t—“‘“‘s™OSOSOS™S™S™SCSC;~™S u HLG LocalGovernment = Higher
INTOSAI \| International Organization of Supreme Audit Institutions
nn
-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5
MoFPED Ministry of Finance, Planning
and Economic Development .
Development
\| NDP National Plan
| | \
PDC
Parish Development Committees
PDM
Parish Development Model
ea |
PDMIS
Parish Development Management Information System : \| Finance
Public
Management
At OO ] \|
UgIFT
Uganda Intergovernmental Fiscal Transfers Program for Results pts .
\| UGX. \| u —\_ - .
Uganda Shilling

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30"! JUNE 2023
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
Page
MR CO rca ii cS aS IR IC
O22) ee ee 1
BASIS: FOR, OPINION
1
scsesuecronnenenceeceeeenru caer nen enna
KEY AUDIT MATTERS.
1
seen ann na ea nannten
1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7
BRIFEN IA OF MATTE u
10
eee
3.0
Change in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11
4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11
4.1
District Rural Water Supply and Sanitation Conditional Grant... 11
4.2
Implementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13
4.3
Education Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14
44 MICTO SCale TM iG a COM
16 ee
tissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce’
OTHER INFORMATION scesepsapspscusssuns 17 cere san au
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18
OTHER REPORTING RESPONSIBILITIES ....nnn
19
een
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
19
„.nuumenensnnnmenusen
5.0 Implementation of the Parish Development Model... 19
List of Acronyms
og, sone ere:
| Acronym Meaning
\|
“District [nn Government reat
aE
DLG
Local \_ Pep cen aN merry mere Se Government of Uganda
HCMS Human Capital Management System
ICT
Information and Communication Technology
IPPS
Integrated Personnel and Payroll system ISSAIs
LGFAM
Local Government Financial and Accounting Manual, 2007
LGPPDA
Local Government Public Procurement and Disposal Authority
LLG
Lower Local Governments
LR Local Revenue
\| MDAs Ministries, Departments and Agencies
\|MES Ministry of Education
MoFPED
Ministry of Gender, Labour and Social Development
— MoLG
Ministry of Local Government a
National Audit Act
RE een
—\_ Office of the Auditor General

Answer: Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. 1 * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. 2 * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. 3 * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the


Consolidted Report ,Report of the Auditor General 2023

Annual Consolidated OAG audit reports 2018

Annual Consolidated OAG audit reports 2019

Annual Consolidated OAG audit reports 2020

Annual Consolidated OAG audit reports 2021

Annual Consolidated OAG audit reports 2022

Question: What are the key findings of this audit report?

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Total 3,118,826,98 I
2.0 Management of the Government Salary Payroll
In a letter to the Auditor General dated 29'° November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.
Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;
in Appendix 4

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30™ JUNE 2023
ORlemyar
COPy
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
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1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez
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9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0
Change in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1
District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2
Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De
13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr
16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss
18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe
18 nenne
List of Acronyms
| Acronym Meaning
IDIG | District Local Government = =
GoU \| Government of Uganda t—“‘“‘s™OSOSOS™S™S™SCSC;~™S u HLG LocalGovernment = Higher
INTOSAI \| International Organization of Supreme Audit Institutions
nn
-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5
MoFPED Ministry of Finance, Planning
and Economic Development .
Development
\| NDP National Plan
| | \
PDC
Parish Development Committees
PDM
Parish Development Model
ea |
PDMIS
Parish Development Management Information System : \| Finance
Public
Management
At OO ] \|
UgIFT
Uganda Intergovernmental Fiscal Transfers Program for Results pts .
\| UGX. \| u —\_ - .
Uganda Shilling

REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30"! JUNE 2023
OFFICE OF THE AUDITOR GENERAL UGANDA
DECEMBER, 2023
Table of Contents
Page
MR CO rca ii cS aS IR IC
O22) ee ee 1
BASIS: FOR, OPINION
1
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KEY AUDIT MATTERS.
1
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1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7
BRIFEN IA OF MATTE u
10
eee
3.0
Change in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11
4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11
4.1
District Rural Water Supply and Sanitation Conditional Grant... 11
4.2
Implementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13
4.3
Education Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14
44 MICTO SCale TM iG a COM
16 ee
tissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce’
OTHER INFORMATION scesepsapspscusssuns 17 cere san au
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18
OTHER REPORTING RESPONSIBILITIES ....nnn
19
een
REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
19
„.nuumenensnnnmenusen
5.0 Implementation of the Parish Development Model... 19
List of Acronyms
og, sone ere:
| Acronym Meaning
\|
“District [nn Government reat
aE
DLG
Local \_ Pep cen aN merry mere Se Government of Uganda
HCMS Human Capital Management System
ICT
Information and Communication Technology
IPPS
Integrated Personnel and Payroll system ISSAIs
LGFAM
Local Government Financial and Accounting Manual, 2007
LGPPDA
Local Government Public Procurement and Disposal Authority
LLG
Lower Local Governments
LR Local Revenue
\| MDAs Ministries, Departments and Agencies
\|MES Ministry of Education
MoFPED
Ministry of Gender, Labour and Social Development
— MoLG
Ministry of Local Government a
National Audit Act
RE een
—\_ Office of the Auditor General

Answer: Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. 1 * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. 2 * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. 3 * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the