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 recommendations were made to improve the performance of the entity audited?

\| 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

The following were my observations;
4.4.1 Positive observations
I noted the following areas where management had commendable performance;
e All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.
oe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.
e Expenditure was incurred only on eligible activities.
e The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.
e irrigation kits had been delivered for demonstration purposes in 3 sub counties.
e A review of the procurements undertaken revealed that the district complied with

Under absorption of released funds delays implementation of planned activities and may result into costly future extensions.
The Accounting Officer explained that the unspent funds were swept back to the consolidated fund.
Recommendation
I advised the Accounting Officer to engage MoFPED for revoting the funds for programme implementation in the subsequent year.
OTHER INFORMATION
The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon.
In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and
ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.

Answer: isROPERTY.


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.
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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 recommendations were made to improve the performance of the entity audited?

\| 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

The following were my observations;
4.4.1 Positive observations
I noted the following areas where management had commendable performance;
e All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.
oe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.
e Expenditure was incurred only on eligible activities.
e The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.
e irrigation kits had been delivered for demonstration purposes in 3 sub counties.
e A review of the procurements undertaken revealed that the district complied with

Under absorption of released funds delays implementation of planned activities and may result into costly future extensions.
The Accounting Officer explained that the unspent funds were swept back to the consolidated fund.
Recommendation
I advised the Accounting Officer to engage MoFPED for revoting the funds for programme implementation in the subsequent year.
OTHER INFORMATION
The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon.
In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and
ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.

Answer: isROPERTY.


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


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: How well did the audited entity adhere to its financial and operational targets?

The following were my observations;
4.4.1 Positive observations
I noted the following areas where management had commendable performance;
e All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.
oe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.
e Expenditure was incurred only on eligible activities.
e The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.
e irrigation kits had been delivered for demonstration purposes in 3 sub counties.
e A review of the procurements undertaken revealed that the district complied with

Table showing performance indicators and targets
Category of
No of No. of No of Expenditure
outputs activiti Activitie activitie Amount (UGX)
es in\|s with s
the clear without
output perform clear
s ance perform
indicato ance
rs and indicato
targets rs and
targets
2 BER BL ER en
outputs
Tal 5] 2 2 o 4,245,201,000 100
1.5 Implementation of outputs
I advised the I assessed the implementation of five (5) outputs with 21 activities worth Accounting Officer UGX.4,245,201,000 and noted that;
to ensure that all outputs not fully ° Two (2) outputs with ten (10) activities and expenditure of completed are given UGX.3,189,156,000 were fully implemented.
priority and completed in the e Three (3) outputs with eleven (11) activities with expenditure of financial
year UGX.1,056,045,000 were partially implemented.
2023/204.
Table showing performance indicators and targets
Category No. of No of No. of No of No. of Expenditure of output activities Activitie activiti activiti Amount (Bn) outputs s in the \|s fully es es not
assess outputs impleme partiall imple
nted y mente
implem
ented
1.6
Delivery of Services from Implemented Activities
I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed.
I made the following observations:
1.6.1 Service Delivery under URF and DDEG
I sampled six (6) activities with a total expenditure of UGX 273,119,192. Below are my findings.
Activity Total Pictorial evidence Summary Audit Manage details expenditure
of findings conclusion ment (UGX’000) (Time, Respons Quality,
e
Quantity, Cost and
Functionali
"30,640,000 \|
’
’
Mechanised activities implemente ent Maintenanc implemented d appreciat e
of Ruko , ed their —
Nyarubuye
performa

[ worth UGX.6,527,736,925 and noted that;
Accounting Officer to \| e Nine (9) outputs with sixteen (16) activities and expenditure worth rollover
partially UGX.5,741,165,307 were fully implemented.
implemented activities
e Four (4) outputs with nine (9) activities worth UGX.786,571,618 were to the subsequent partially implemented.
financial year for full Table showing performance indicators and targets
implementation.
Category No. of No of No. of No of, No of Expenditure
of outpu\| activities\} Activities activitie\| activities Amount (UGX)
outputs ts in the fully s not
assess) outputs implement partially\| implemente
ed impleme d
nted
Fully
impleme
nted 0 0 5,741,165,307
outputs
Partially
impleme
nted 9 0 786,571,618
outputs
Total
= 0 \_6,527,736,925 \|
Partial implementation of planned activities implies that the expected services to the beneficiary communities were not attained.