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: 5後の '..',


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.
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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 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: 5後の '..',


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: Were there any procurement or contract management concerns raised in this audit?

2.0 Management of the Government Salary Payroll
Over the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29" November 2022 referenced HRM 155/222/02, the Minister for 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 have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to
others.
I established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below;
Table 3: Showing annual waae bill budget and expenditure for the last four FYs
S/n Financial year Budget (UGX)
Actual Expenditure (
% age UGX
1 2019/2020 \| 27,046,397,000 13,568,658,000 50.2 \| 2 2020/2021 23,017,734,000 15,032,829,000\_ 65.3 \| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \{99.9 \|
\_\_\|
\|
\| Total 91,368,475,000 58,545,980,000 64.1 \|
I issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit;
No Observation Recommendation 2.1
Validation of Employees on the Contract Staff payroll

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

a Public and Disposal Authority
\_ LLG Lower \| Local Governments
[LR Local Revenue 00000000000 \_ Ministries, Departments and Agencies
_MDAs_
of \|
MoES
\| Ministry Education Planning \_
of
and Economic Development \_ \_
\| Ministry Finance,
MoFPED
MoGLSD_
Ministry of Gender, Labour and Social Development
\_
MoLG Ministry\_of Local Government
—\_
\\NAA \| National Audit Act
\| NTR \_Non-Tax Revenue
\_\| Office of the Auditor General
\| OAG
PBS \_ Program Budgeting System
\_
\\PCA —\_\_ Payroll Consults Africa
PDMS Payroll Deduction Management System
\_
\| PDU \| Procurement & Disposal Unit
.
PFMA\_ il Finance A At
\_ Public ‘Management \|
\|
Public Finance Management Regulations Assets ne PFMR\_\_
\| PPDA
Public Procurement & Disposal of Public.
PS/: ST \_\_\_\|
\_\_\_\_\| Permanent Secretary / Secretary to Treasury
\_
\| Treasury Single
TSA.
Account
ıTSSA\_\_\_\_\_\_\_\_\| Treasury Sub Single Account
nern \_UBA \_Uganda Banker's Association
00
.
\\UCF
cei Uganda Consolidated
Fund
\_ UCLA \| Uganda Consumer
and Lender's \_ Assoc tion
\|
\| UgIFT \|
nn
\| \_ Uganda F
\| Intergovernmental Fiscal Transfers Program for \|
UGX Uganda Shilling
\| USMID \_ Uganda to
Support
Municipal infrastructure
Development _ oo
\_\_
nn UWEP 2 Uganda Empowerment Project
Women
\_\_
L BEDIENEN \|
'YLP Youthlivelihood Pogam
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30™ JUNE, 2023
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion
I have audited the accompanying financial statements of Bugiri Municipal Council, 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 Bugiri Municipal Council 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.

Answer: >>(); Anonymous \nFrameworks... Com


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: Were there any procurement or contract management concerns raised in this audit?

2.0 Management of the Government Salary Payroll
Over the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29" November 2022 referenced HRM 155/222/02, the Minister for 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 have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to
others.
I established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below;
Table 3: Showing annual waae bill budget and expenditure for the last four FYs
S/n Financial year Budget (UGX)
Actual Expenditure (
% age UGX
1 2019/2020 \| 27,046,397,000 13,568,658,000 50.2 \| 2 2020/2021 23,017,734,000 15,032,829,000\_ 65.3 \| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \{99.9 \|
\_\_\|
\|
\| Total 91,368,475,000 58,545,980,000 64.1 \|
I issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit;
No Observation Recommendation 2.1
Validation of Employees on the Contract Staff payroll

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

a Public and Disposal Authority
\_ LLG Lower \| Local Governments
[LR Local Revenue 00000000000 \_ Ministries, Departments and Agencies
_MDAs_
of \|
MoES
\| Ministry Education Planning \_
of
and Economic Development \_ \_
\| Ministry Finance,
MoFPED
MoGLSD_
Ministry of Gender, Labour and Social Development
\_
MoLG Ministry\_of Local Government
—\_
\\NAA \| National Audit Act
\| NTR \_Non-Tax Revenue
\_\| Office of the Auditor General
\| OAG
PBS \_ Program Budgeting System
\_
\\PCA —\_\_ Payroll Consults Africa
PDMS Payroll Deduction Management System
\_
\| PDU \| Procurement & Disposal Unit
.
PFMA\_ il Finance A At
\_ Public ‘Management \|
\|
Public Finance Management Regulations Assets ne PFMR\_\_
\| PPDA
Public Procurement & Disposal of Public.
PS/: ST \_\_\_\|
\_\_\_\_\| Permanent Secretary / Secretary to Treasury
\_
\| Treasury Single
TSA.
Account
ıTSSA\_\_\_\_\_\_\_\_\| Treasury Sub Single Account
nern \_UBA \_Uganda Banker's Association
00
.
\\UCF
cei Uganda Consolidated
Fund
\_ UCLA \| Uganda Consumer
and Lender's \_ Assoc tion
\|
\| UgIFT \|
nn
\| \_ Uganda F
\| Intergovernmental Fiscal Transfers Program for \|
UGX Uganda Shilling
\| USMID \_ Uganda to
Support
Municipal infrastructure
Development _ oo
\_\_
nn UWEP 2 Uganda Empowerment Project
Women
\_\_
L BEDIENEN \|
'YLP Youthlivelihood Pogam
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30™ JUNE, 2023
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion
I have audited the accompanying financial statements of Bugiri Municipal Council, 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 Bugiri Municipal Council 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.

Answer: >>(); Anonymous \nFrameworks... Com


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 were the most significant areas of non-compliance in this audit?

Change in Accounting Treatment for Non-current Assets... 12 40 Receivables 12 una ore En ee 12 a Oe BIN I 13 ree ee 6.0 Implementation Of Key Government Grants/PrograMmMes...........cccssesssessseseetseseeeeeeees 13 6.1
District Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program............. 15 6.3 Education Development Grant.........uueeeesessesenesessesennnenennnnnnnnnnnnnnnnennnnnnnnnennnnennnnennenennenen 18 64 Micro Scale UT AC Oi icc
20 ccccericonsanaaneancanvasnannananntntoinant vanah sanabiaatudeat diashanezs tenants teaensenannienasesande tains OTHER INFORMATION. 22 „un... une MANAGEMENT'’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:ccccsessseeseeeeseerees 22 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .................. 22 DITHER BEPOREING BESPONSALITIE zen
23 sen evetasteone antcnira coast easaner acy ccmmiscasnteis REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION „une nenn 23 7.0 Implementation of the Parish Development Model ............:ccccscsssesssesceseeretseseteseneseeeeeees 23
List of Acronyms
Acronym
Meaning
DLG
District Local Government
Government of Uganda
INTOSAI
International Organization of Supreme Audit Institutions
IPPS
Integrated Personnel and Payroll system
ISSAls
International Standards of Supreme Audit Institutions r
\_\_\_\_\_\_\_\_\|
(LST bocal ServiceTax \| \| MoES-
Ministry of Education
MoFPED MoFF aan
Ministry Finance,
of
Planning om a and Economic Development 7
MoLG Ministry of Local Government \|
\|IMoPSs Ministry of Service
Public
NPA Planning Authority 0.2.0.0. \|
National
\| \_\\\_Non-Tax Revenue
Program Budgeting System nn \|
nt]
Mi Information Br System ee Parish Development Model
\_\_\_
\_\_ Procurement & Unit
Disposal
Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .
.
on
\_ Uganda Shilling
\_
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF GULU 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 Gulu 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 Gulu 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.

2. SACCO Committees The 10 SACCOs did not constitute-- the I advised the Accounting- \|

Answer: Based on the report, the most significant areas of non-compliance are related to the implementation of government grants and programs, specifically: * The District Rural Water Supply and Sanitation Conditional Grant was not utilized, resulting in a lack of access to clean water and sanitation for the community [Doc 6.1]. * The Education Development Grant was not implemented, which has a negative impact on the education sector and the overall development of the district [Doc 6.3]. * The Parish Development Model was not implemented, which is a key initiative aimed at improving service delivery and community development [Doc 7.0]. These areas of non-compliance are significant because they have a direct impact on the well-being of the community and the overall development of the district. The lack of implementation of these grants and programs also suggests that there may be issues with coordination and capacity within the district's administration. It is also noted that the Financial Statements of Gulu District Local Government are prepared in accordance with the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018, and as guided by the Accountant General [Doc Auditor's Responsibility for the Audit of Financial Statements]. However, this does not excuse the non-compliance with the grants and


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 were the most significant areas of non-compliance in this audit?

Change in Accounting Treatment for Non-current Assets... 12 40 Receivables 12 una ore En ee 12 a Oe BIN I 13 ree ee 6.0 Implementation Of Key Government Grants/PrograMmMes...........cccssesssessseseetseseeeeeeees 13 6.1
District Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program............. 15 6.3 Education Development Grant.........uueeeesessesenesessesennnenennnnnnnnnnnnnnnnennnnnnnnnennnnennnnennenennenen 18 64 Micro Scale UT AC Oi icc
20 ccccericonsanaaneancanvasnannananntntoinant vanah sanabiaatudeat diashanezs tenants teaensenannienasesande tains OTHER INFORMATION. 22 „un... une MANAGEMENT'’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:ccccsessseeseeeeseerees 22 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .................. 22 DITHER BEPOREING BESPONSALITIE zen
23 sen evetasteone antcnira coast easaner acy ccmmiscasnteis REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION „une nenn 23 7.0 Implementation of the Parish Development Model ............:ccccscsssesssesceseeretseseteseneseeeeeees 23
List of Acronyms
Acronym
Meaning
DLG
District Local Government
Government of Uganda
INTOSAI
International Organization of Supreme Audit Institutions
IPPS
Integrated Personnel and Payroll system
ISSAls
International Standards of Supreme Audit Institutions r
\_\_\_\_\_\_\_\_\|
(LST bocal ServiceTax \| \| MoES-
Ministry of Education
MoFPED MoFF aan
Ministry Finance,
of
Planning om a and Economic Development 7
MoLG Ministry of Local Government \|
\|IMoPSs Ministry of Service
Public
NPA Planning Authority 0.2.0.0. \|
National
\| \_\\\_Non-Tax Revenue
Program Budgeting System nn \|
nt]
Mi Information Br System ee Parish Development Model
\_\_\_
\_\_ Procurement & Unit
Disposal
Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .
.
on
\_ Uganda Shilling
\_
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF GULU 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 Gulu 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 Gulu 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.

2. SACCO Committees The 10 SACCOs did not constitute-- the I advised the Accounting- \|

Answer: Based on the report, the most significant areas of non-compliance are related to the implementation of government grants and programs, specifically: * The District Rural Water Supply and Sanitation Conditional Grant was not utilized, resulting in a lack of access to clean water and sanitation for the community [Doc 6.1]. * The Education Development Grant was not implemented, which has a negative impact on the education sector and the overall development of the district [Doc 6.3]. * The Parish Development Model was not implemented, which is a key initiative aimed at improving service delivery and community development [Doc 7.0]. These areas of non-compliance are significant because they have a direct impact on the well-being of the community and the overall development of the district. The lack of implementation of these grants and programs also suggests that there may be issues with coordination and capacity within the district's administration. It is also noted that the Financial Statements of Gulu District Local Government are prepared in accordance with the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018, and as guided by the Accountant General [Doc Auditor's Responsibility for the Audit of Financial Statements]. However, this does not excuse the non-compliance with the grants and


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: 5後の '..',


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: 5後の '..',


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: Were there any cases of fraud, misappropriation, embezzlement or misuse of public resources detected in this audit?

1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee
1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE
1 „ennnrnn 2.0 Managerient. of The Government Salary Payrcl
8 nenne ET I TEE 11 3.0
Change in Accounting Treatment for Non-current Assets... 11 AD Paryablası 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE >
12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1
District Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.
14 ..................... Be En 17 EEE
EI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES
21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21
List of Acronyms
Meaning
International Organization of Supreme Audit
rset cetitetn Institutions IPPS
Integrated Personnel and Payroll system
ISSAIs
\_International Standards of Supreme Audit Institutions MoFPED of conomic
Ministry Finance, Planning and \| E Development Oe Ministry of Local Government
Ministry of Works Transport and Engineering
Non-Tax Revenue
Program Budgeting System Public Finance Management Act
Permanent Secretary / Secretary to Treasury
Uganda Intergovernrnentel Fiscal Transfers Program for Results
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KITGUM 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 Kitgum 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 Kitgum 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.

2.0 Management of the Government Salary Payroll
Over the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29" November 2022 referenced HRM 155/222/02, the Minister for 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 have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to
others.
I established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below;
Table 3: Showing annual waae bill budget and expenditure for the last four FYs
S/n Financial year Budget (UGX)
Actual Expenditure (
% age UGX
1 2019/2020 \| 27,046,397,000 13,568,658,000 50.2 \| 2 2020/2021 23,017,734,000 15,032,829,000\_ 65.3 \| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \{99.9 \|
\_\_\|
\|
\| Total 91,368,475,000 58,545,980,000 64.1 \|
I issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit;
No Observation Recommendation 2.1
Validation of Employees on the Contract Staff payroll

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

Answer: is approximately absolute } 50 lt Early> atheist Ã 80401WH ....................................


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: Were there any cases of fraud, misappropriation, embezzlement or misuse of public resources detected in this audit?

1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee
1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE
1 „ennnrnn 2.0 Managerient. of The Government Salary Payrcl
8 nenne ET I TEE 11 3.0
Change in Accounting Treatment for Non-current Assets... 11 AD Paryablası 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE >
12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1
District Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.
14 ..................... Be En 17 EEE
EI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES
21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21
List of Acronyms
Meaning
International Organization of Supreme Audit
rset cetitetn Institutions IPPS
Integrated Personnel and Payroll system
ISSAIs
\_International Standards of Supreme Audit Institutions MoFPED of conomic
Ministry Finance, Planning and \| E Development Oe Ministry of Local Government
Ministry of Works Transport and Engineering
Non-Tax Revenue
Program Budgeting System Public Finance Management Act
Permanent Secretary / Secretary to Treasury
Uganda Intergovernrnentel Fiscal Transfers Program for Results
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KITGUM 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 Kitgum 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 Kitgum 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.

2.0 Management of the Government Salary Payroll
Over the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29" November 2022 referenced HRM 155/222/02, the Minister for 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 have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to
others.
I established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below;
Table 3: Showing annual waae bill budget and expenditure for the last four FYs
S/n Financial year Budget (UGX)
Actual Expenditure (
% age UGX
1 2019/2020 \| 27,046,397,000 13,568,658,000 50.2 \| 2 2020/2021 23,017,734,000 15,032,829,000\_ 65.3 \| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \{99.9 \|
\_\_\|
\|
\| Total 91,368,475,000 58,545,980,000 64.1 \|
I issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit;
No Observation Recommendation 2.1
Validation of Employees on the Contract Staff payroll

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

Answer: is approximately absolute } 50 lt Early> atheist Ã 80401WH ....................................


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: Were there any cases of fraud, misappropriation, embezzlement or misuse of public resources detected in this audit?

1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee
1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE
1 „ennnrnn 2.0 Managerient. of The Government Salary Payrcl
8 nenne ET I TEE 11 3.0
Change in Accounting Treatment for Non-current Assets... 11 AD Paryablası 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE >
12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1
District Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.
14 ..................... Be En 17 EEE
EI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES
21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21
List of Acronyms
Meaning
International Organization of Supreme Audit
rset cetitetn Institutions IPPS
Integrated Personnel and Payroll system
ISSAIs
\_International Standards of Supreme Audit Institutions MoFPED of conomic
Ministry Finance, Planning and \| E Development Oe Ministry of Local Government
Ministry of Works Transport and Engineering
Non-Tax Revenue
Program Budgeting System Public Finance Management Act
Permanent Secretary / Secretary to Treasury
Uganda Intergovernrnentel Fiscal Transfers Program for Results
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KITGUM 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 Kitgum 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 Kitgum 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.

2.0 Management of the Government Salary Payroll
Over the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29" November 2022 referenced HRM 155/222/02, the Minister for 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 have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to
others.
I established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below;
Table 3: Showing annual waae bill budget and expenditure for the last four FYs
S/n Financial year Budget (UGX)
Actual Expenditure (
% age UGX
1 2019/2020 \| 27,046,397,000 13,568,658,000 50.2 \| 2 2020/2021 23,017,734,000 15,032,829,000\_ 65.3 \| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \{99.9 \|
\_\_\|
\|
\| Total 91,368,475,000 58,545,980,000 64.1 \|
I issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit;
No Observation Recommendation 2.1
Validation of Employees on the Contract Staff payroll

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

Answer: is approximately absolute } 50 lt Early> atheist Ã 80401WH ....................................


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: Were there any cases of fraud, misappropriation, embezzlement or misuse of public resources detected in this audit?

1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee
1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE
1 „ennnrnn 2.0 Managerient. of The Government Salary Payrcl
8 nenne ET I TEE 11 3.0
Change in Accounting Treatment for Non-current Assets... 11 AD Paryablası 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE >
12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1
District Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.
14 ..................... Be En 17 EEE
EI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR’S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES
21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21
List of Acronyms
Meaning
International Organization of Supreme Audit
rset cetitetn Institutions IPPS
Integrated Personnel and Payroll system
ISSAIs
\_International Standards of Supreme Audit Institutions MoFPED of conomic
Ministry Finance, Planning and \| E Development Oe Ministry of Local Government
Ministry of Works Transport and Engineering
Non-Tax Revenue
Program Budgeting System Public Finance Management Act
Permanent Secretary / Secretary to Treasury
Uganda Intergovernrnentel Fiscal Transfers Program for Results
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF KITGUM 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 Kitgum 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 Kitgum 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.

2.0 Management of the Government Salary Payroll
Over the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29" November 2022 referenced HRM 155/222/02, the Minister for 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 have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to
others.
I established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below;
Table 3: Showing annual waae bill budget and expenditure for the last four FYs
S/n Financial year Budget (UGX)
Actual Expenditure (
% age UGX
1 2019/2020 \| 27,046,397,000 13,568,658,000 50.2 \| 2 2020/2021 23,017,734,000 15,032,829,000\_ 65.3 \| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \{99.9 \|
\_\_\|
\|
\| Total 91,368,475,000 58,545,980,000 64.1 \|
I issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit;
No Observation Recommendation 2.1
Validation of Employees on the Contract Staff payroll

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

Answer: is approximately absolute } 50 lt Early> atheist Ã 80401WH ....................................


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: Were there any procurement or contract management concerns raised in this audit?

2.0 Management of the Government Salary Payroll
Over the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29" November 2022 referenced HRM 155/222/02, the Minister for 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 have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to
others.
I established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below;
Table 3: Showing annual waae bill budget and expenditure for the last four FYs
S/n Financial year Budget (UGX)
Actual Expenditure (
% age UGX
1 2019/2020 \| 27,046,397,000 13,568,658,000 50.2 \| 2 2020/2021 23,017,734,000 15,032,829,000\_ 65.3 \| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \{99.9 \|
\_\_\|
\|
\| Total 91,368,475,000 58,545,980,000 64.1 \|
I issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit;
No Observation Recommendation 2.1
Validation of Employees on the Contract Staff payroll

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

a Public and Disposal Authority
\_ LLG Lower \| Local Governments
[LR Local Revenue 00000000000 \_ Ministries, Departments and Agencies
_MDAs_
of \|
MoES
\| Ministry Education Planning \_
of
and Economic Development \_ \_
\| Ministry Finance,
MoFPED
MoGLSD_
Ministry of Gender, Labour and Social Development
\_
MoLG Ministry\_of Local Government
—\_
\\NAA \| National Audit Act
\| NTR \_Non-Tax Revenue
\_\| Office of the Auditor General
\| OAG
PBS \_ Program Budgeting System
\_
\\PCA —\_\_ Payroll Consults Africa
PDMS Payroll Deduction Management System
\_
\| PDU \| Procurement & Disposal Unit
.
PFMA\_ il Finance A At
\_ Public ‘Management \|
\|
Public Finance Management Regulations Assets ne PFMR\_\_
\| PPDA
Public Procurement & Disposal of Public.
PS/: ST \_\_\_\|
\_\_\_\_\| Permanent Secretary / Secretary to Treasury
\_
\| Treasury Single
TSA.
Account
ıTSSA\_\_\_\_\_\_\_\_\| Treasury Sub Single Account
nern \_UBA \_Uganda Banker's Association
00
.
\\UCF
cei Uganda Consolidated
Fund
\_ UCLA \| Uganda Consumer
and Lender's \_ Assoc tion
\|
\| UgIFT \|
nn
\| \_ Uganda F
\| Intergovernmental Fiscal Transfers Program for \|
UGX Uganda Shilling
\| USMID \_ Uganda to
Support
Municipal infrastructure
Development _ oo
\_\_
nn UWEP 2 Uganda Empowerment Project
Women
\_\_
L BEDIENEN \|
'YLP Youthlivelihood Pogam
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30™ JUNE, 2023
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion
I have audited the accompanying financial statements of Bugiri Municipal Council, 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 Bugiri Municipal Council 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.

Answer: >>(); Anonymous \nFrameworks... Com


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: Were there any procurement or contract management concerns raised in this audit?

2.0 Management of the Government Salary Payroll
Over the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29" November 2022 referenced HRM 155/222/02, the Minister for 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 have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to
others.
I established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below;
Table 3: Showing annual waae bill budget and expenditure for the last four FYs
S/n Financial year Budget (UGX)
Actual Expenditure (
% age UGX
1 2019/2020 \| 27,046,397,000 13,568,658,000 50.2 \| 2 2020/2021 23,017,734,000 15,032,829,000\_ 65.3 \| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \{99.9 \|
\_\_\|
\|
\| Total 91,368,475,000 58,545,980,000 64.1 \|
I issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit;
No Observation Recommendation 2.1
Validation of Employees on the Contract Staff payroll

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

a Public and Disposal Authority
\_ LLG Lower \| Local Governments
[LR Local Revenue 00000000000 \_ Ministries, Departments and Agencies
_MDAs_
of \|
MoES
\| Ministry Education Planning \_
of
and Economic Development \_ \_
\| Ministry Finance,
MoFPED
MoGLSD_
Ministry of Gender, Labour and Social Development
\_
MoLG Ministry\_of Local Government
—\_
\\NAA \| National Audit Act
\| NTR \_Non-Tax Revenue
\_\| Office of the Auditor General
\| OAG
PBS \_ Program Budgeting System
\_
\\PCA —\_\_ Payroll Consults Africa
PDMS Payroll Deduction Management System
\_
\| PDU \| Procurement & Disposal Unit
.
PFMA\_ il Finance A At
\_ Public ‘Management \|
\|
Public Finance Management Regulations Assets ne PFMR\_\_
\| PPDA
Public Procurement & Disposal of Public.
PS/: ST \_\_\_\|
\_\_\_\_\| Permanent Secretary / Secretary to Treasury
\_
\| Treasury Single
TSA.
Account
ıTSSA\_\_\_\_\_\_\_\_\| Treasury Sub Single Account
nern \_UBA \_Uganda Banker's Association
00
.
\\UCF
cei Uganda Consolidated
Fund
\_ UCLA \| Uganda Consumer
and Lender's \_ Assoc tion
\|
\| UgIFT \|
nn
\| \_ Uganda F
\| Intergovernmental Fiscal Transfers Program for \|
UGX Uganda Shilling
\| USMID \_ Uganda to
Support
Municipal infrastructure
Development _ oo
\_\_
nn UWEP 2 Uganda Empowerment Project
Women
\_\_
L BEDIENEN \|
'YLP Youthlivelihood Pogam
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30™ JUNE, 2023
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion
I have audited the accompanying financial statements of Bugiri Municipal Council, 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 Bugiri Municipal Council 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.

Answer: >>(); Anonymous \nFrameworks... Com


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: Were there any procurement or contract management concerns raised in this audit?

2.0 Management of the Government Salary Payroll
Over the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29" November 2022 referenced HRM 155/222/02, the Minister for 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 have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to
others.
I established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below;
Table 3: Showing annual waae bill budget and expenditure for the last four FYs
S/n Financial year Budget (UGX)
Actual Expenditure (
% age UGX
1 2019/2020 \| 27,046,397,000 13,568,658,000 50.2 \| 2 2020/2021 23,017,734,000 15,032,829,000\_ 65.3 \| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \{99.9 \|
\_\_\|
\|
\| Total 91,368,475,000 58,545,980,000 64.1 \|
I issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit;
No Observation Recommendation 2.1
Validation of Employees on the Contract Staff payroll

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

a Public and Disposal Authority
\_ LLG Lower \| Local Governments
[LR Local Revenue 00000000000 \_ Ministries, Departments and Agencies
_MDAs_
of \|
MoES
\| Ministry Education Planning \_
of
and Economic Development \_ \_
\| Ministry Finance,
MoFPED
MoGLSD_
Ministry of Gender, Labour and Social Development
\_
MoLG Ministry\_of Local Government
—\_
\\NAA \| National Audit Act
\| NTR \_Non-Tax Revenue
\_\| Office of the Auditor General
\| OAG
PBS \_ Program Budgeting System
\_
\\PCA —\_\_ Payroll Consults Africa
PDMS Payroll Deduction Management System
\_
\| PDU \| Procurement & Disposal Unit
.
PFMA\_ il Finance A At
\_ Public ‘Management \|
\|
Public Finance Management Regulations Assets ne PFMR\_\_
\| PPDA
Public Procurement & Disposal of Public.
PS/: ST \_\_\_\|
\_\_\_\_\| Permanent Secretary / Secretary to Treasury
\_
\| Treasury Single
TSA.
Account
ıTSSA\_\_\_\_\_\_\_\_\| Treasury Sub Single Account
nern \_UBA \_Uganda Banker's Association
00
.
\\UCF
cei Uganda Consolidated
Fund
\_ UCLA \| Uganda Consumer
and Lender's \_ Assoc tion
\|
\| UgIFT \|
nn
\| \_ Uganda F
\| Intergovernmental Fiscal Transfers Program for \|
UGX Uganda Shilling
\| USMID \_ Uganda to
Support
Municipal infrastructure
Development _ oo
\_\_
nn UWEP 2 Uganda Empowerment Project
Women
\_\_
L BEDIENEN \|
'YLP Youthlivelihood Pogam
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30™ JUNE, 2023
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion
I have audited the accompanying financial statements of Bugiri Municipal Council, 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 Bugiri Municipal Council 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.

Answer: Based on the provided passages, there were no explicit procurement or contract management concerns raised in this audit. However, there are a few areas that could be potentially related to procurement and contract management: 1. Positive observations: The audit report noted that "All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit." (Passage 4.4.1) This suggests that the entity was able to manage its program receipts effectively, which could imply proper procurement and contract management practices. 2. Wage bill management: The audit report highlighted


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: Were there any procurement or contract management concerns raised in this audit?

2.0 Management of the Government Salary Payroll
Over the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29" November 2022 referenced HRM 155/222/02, the Minister for 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 have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to
others.
I established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below;
Table 3: Showing annual waae bill budget and expenditure for the last four FYs
S/n Financial year Budget (UGX)
Actual Expenditure (
% age UGX
1 2019/2020 \| 27,046,397,000 13,568,658,000 50.2 \| 2 2020/2021 23,017,734,000 15,032,829,000\_ 65.3 \| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \{99.9 \|
\_\_\|
\|
\| Total 91,368,475,000 58,545,980,000 64.1 \|
I issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit;
No Observation Recommendation 2.1
Validation of Employees on the Contract Staff payroll

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

a Public and Disposal Authority
\_ LLG Lower \| Local Governments
[LR Local Revenue 00000000000 \_ Ministries, Departments and Agencies
_MDAs_
of \|
MoES
\| Ministry Education Planning \_
of
and Economic Development \_ \_
\| Ministry Finance,
MoFPED
MoGLSD_
Ministry of Gender, Labour and Social Development
\_
MoLG Ministry\_of Local Government
—\_
\\NAA \| National Audit Act
\| NTR \_Non-Tax Revenue
\_\| Office of the Auditor General
\| OAG
PBS \_ Program Budgeting System
\_
\\PCA —\_\_ Payroll Consults Africa
PDMS Payroll Deduction Management System
\_
\| PDU \| Procurement & Disposal Unit
.
PFMA\_ il Finance A At
\_ Public ‘Management \|
\|
Public Finance Management Regulations Assets ne PFMR\_\_
\| PPDA
Public Procurement & Disposal of Public.
PS/: ST \_\_\_\|
\_\_\_\_\| Permanent Secretary / Secretary to Treasury
\_
\| Treasury Single
TSA.
Account
ıTSSA\_\_\_\_\_\_\_\_\| Treasury Sub Single Account
nern \_UBA \_Uganda Banker's Association
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.
\\UCF
cei Uganda Consolidated
Fund
\_ UCLA \| Uganda Consumer
and Lender's \_ Assoc tion
\|
\| UgIFT \|
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\| \_ Uganda F
\| Intergovernmental Fiscal Transfers Program for \|
UGX Uganda Shilling
\| USMID \_ Uganda to
Support
Municipal infrastructure
Development _ oo
\_\_
nn UWEP 2 Uganda Empowerment Project
Women
\_\_
L BEDIENEN \|
'YLP Youthlivelihood Pogam
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30™ JUNE, 2023
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion
I have audited the accompanying financial statements of Bugiri Municipal Council, 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 Bugiri Municipal Council 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.

Answer: Based on the provided passages, there were no explicit procurement or contract management concerns raised in this audit. However, there are a few areas that could be potentially related to procurement and contract management: 1. Positive observations: The audit report noted that "All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit." (Passage 4.4.1) This suggests that the entity was able to manage its program receipts effectively, which could imply proper procurement and contract management practices. 2. Wage bill management: The audit report highlighted


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 were the most significant areas of non-compliance in this audit?

Change in Accounting Treatment for Non-current Assets... 12 40 Receivables 12 una ore En ee 12 a Oe BIN I 13 ree ee 6.0 Implementation Of Key Government Grants/PrograMmMes...........cccssesssessseseetseseeeeeeees 13 6.1
District Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program............. 15 6.3 Education Development Grant.........uueeeesessesenesessesennnenennnnnnnnnnnnnnnnennnnnnnnnennnnennnnennenennenen 18 64 Micro Scale UT AC Oi icc
20 ccccericonsanaaneancanvasnannananntntoinant vanah sanabiaatudeat diashanezs tenants teaensenannienasesande tains OTHER INFORMATION. 22 „un... une MANAGEMENT'’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:ccccsessseeseeeeseerees 22 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .................. 22 DITHER BEPOREING BESPONSALITIE zen
23 sen evetasteone antcnira coast easaner acy ccmmiscasnteis REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION „une nenn 23 7.0 Implementation of the Parish Development Model ............:ccccscsssesssesceseeretseseteseneseeeeeees 23
List of Acronyms
Acronym
Meaning
DLG
District Local Government
Government of Uganda
INTOSAI
International Organization of Supreme Audit Institutions
IPPS
Integrated Personnel and Payroll system
ISSAls
International Standards of Supreme Audit Institutions r
\_\_\_\_\_\_\_\_\|
(LST bocal ServiceTax \| \| MoES-
Ministry of Education
MoFPED MoFF aan
Ministry Finance,
of
Planning om a and Economic Development 7
MoLG Ministry of Local Government \|
\|IMoPSs Ministry of Service
Public
NPA Planning Authority 0.2.0.0. \|
National
\| \_\\\_Non-Tax Revenue
Program Budgeting System nn \|
nt]
Mi Information Br System ee Parish Development Model
\_\_\_
\_\_ Procurement & Unit
Disposal
Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .
.
on
\_ Uganda Shilling
\_
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF GULU 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 Gulu 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 Gulu 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.

2. SACCO Committees The 10 SACCOs did not constitute-- the I advised the Accounting- \|


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 were the most significant areas of non-compliance in this audit?

Change in Accounting Treatment for Non-current Assets... 12 40 Receivables 12 una ore En ee 12 a Oe BIN I 13 ree ee 6.0 Implementation Of Key Government Grants/PrograMmMes...........cccssesssessseseetseseeeeeeees 13 6.1
District Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program............. 15 6.3 Education Development Grant.........uueeeesessesenesessesennnenennnnnnnnnnnnnnnnennnnnnnnnennnnennnnennenennenen 18 64 Micro Scale UT AC Oi icc
20 ccccericonsanaaneancanvasnannananntntoinant vanah sanabiaatudeat diashanezs tenants teaensenannienasesande tains OTHER INFORMATION. 22 „un... une MANAGEMENT'’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:ccccsessseeseeeeseerees 22 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .................. 22 DITHER BEPOREING BESPONSALITIE zen
23 sen evetasteone antcnira coast easaner acy ccmmiscasnteis REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION „une nenn 23 7.0 Implementation of the Parish Development Model ............:ccccscsssesssesceseeretseseteseneseeeeeees 23
List of Acronyms
Acronym
Meaning
DLG
District Local Government
Government of Uganda
INTOSAI
International Organization of Supreme Audit Institutions
IPPS
Integrated Personnel and Payroll system
ISSAls
International Standards of Supreme Audit Institutions r
\_\_\_\_\_\_\_\_\|
(LST bocal ServiceTax \| \| MoES-
Ministry of Education
MoFPED MoFF aan
Ministry Finance,
of
Planning om a and Economic Development 7
MoLG Ministry of Local Government \|
\|IMoPSs Ministry of Service
Public
NPA Planning Authority 0.2.0.0. \|
National
\| \_\\\_Non-Tax Revenue
Program Budgeting System nn \|
nt]
Mi Information Br System ee Parish Development Model
\_\_\_
\_\_ Procurement & Unit
Disposal
Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .
.
on
\_ Uganda Shilling
\_
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF GULU 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 Gulu 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 Gulu 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.

2. SACCO Committees The 10 SACCOs did not constitute-- the I advised the Accounting- \|