reports/Gulu DLG Report of Auditor General 2020/Gulu DLG Report of Auditor General 2020.md

OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 TH JUNE, 2020

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TABLE OF CONTENTS

Page

Opinion - 1
Basis for Opinion - 1
Key Audit Matters - 1
1.0 Implementation of the approved budget - 1
2.0 Management of Covid-19 interventions - 8
Emphasis of Matter - 11
3.0 Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local
Government - 11
4.0 Accumulated Payables - 11
Other Information - 11
Management’s Responsibility for the Financial Statements - 12
Auditor’s Responsibility - 12
Other Reporting Responsibilities - 13
Report on the Audit of Compliance with Legislation - 13
5.0 Management of Government-Vehicles (Fleet Management) - 13
Status of Basic Medical Equipment in HCIV 17 6.0
Inadequate medical equipment at Awach Health Centre IV 17 7.0
8.0 Data on Mothers Delivery - 17
9.0 Follow up on UGIFT projects - 18
10.0 Under staffing - 20
Appendix I: Evaluation of the achievement of planned outputs - 22
Appendix II(a): Fleet Management - 26
Appendix III: Procurements- COVID-19 - 35
Appendix IV: Schedule of Items Received Under Covid 19 - 36
Appendix V: Under Staffing - 38

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LIST OF ACRONYMS

Acronym	Meaning
BOU	Bank of Uganda
CoC	Certificates of Compliance
CWC	Community Watershed Committee
GoU	Government of Uganda
IESBA	International Ethics Standards Board for Accountants
IFMS	Integrated Financial Management System
INTOSAI	International Organisation of Supreme Audit Institutions
ISSAIs	International Standards of Supreme Audit Institutions
LGFAM	Local Government Financial and Accounting Manual
MoFPED	Ministry of Finance, Planning and Economic Development
NDP	National Development Plan
NPA	National Planning Authority
NUSAF	Northern Uganda Social Action Fund
PBS	Performance Budgeting System
PFMA	Public Finance Management Act
TSSA	Treasury Sub Single Account
TSA	Treasury Single Account
UgIFT	Uganda Intergovernmental Fiscal Transfers Program for Results
UGX	Uganda Shillings
URF	Uganda Road Fund
UPE	Universal Primary Education
USE	Universal Secondary Education
MoLG	Ministry of Local Government

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REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 TH JUNE, 2020

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 of 30 th June 2020, 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 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting

Guide, 2018.

Basis for Opinion

I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the

Auditor’s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme

Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for

Accountants’ Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements

and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Key Audit Matters

Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the Financial Statements of the current period. These matters

were addressed in the context of my audit of the Financial Statements as a whole, and in

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partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance.

A review of district’s approved work plans and budgets revealed that Gulu District had

an approved budget of UGX.42.4Bn, out of which UGX.30.1Bn was warranted/ availed by the end of the financial year. The total expenditure for the year was 27.3Bn out of

which UGX.18.04Bn 1 was spent on non-service delivery activities, such as employee

costs and transfers to other units (sub-counties, schools and health centres), implying

that only UGX.9.3Bn was available for implementation of service delivery outputs.

The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total

resources spent on implementation of activities as shown in the table below.

Monetary Value (UGX.) Bn	<	<	<	Number of outputs	<	<
Total Exp	Amount spent on direct service delivery**	Total exp. audited	% audited	Number of direct service delivery outputs	No. of outputs sampled for audit**	%outputs audited
27.3	9.3	1.72	18.5	173	11	6.4

The Key outputs/ activities implemented by the entity during the year were;

SN	Key Out-puts/Activities	Amount Spent UGX	% of amount spent to total of expenditure for key items implemented.**
1	Classroom construction and rehabilitation
1a	Construction of 1 block of 2 classrooms at Panykworo	75,000,000	4
1b	Construction of 1 block of 4 units teachers` house	94,616,000	6
1c	Partial construction of 1 block of 2 classrooms at Kitenywalo PS	31,484,000	2
2	Partial construction of standard OPD at Lapeta HC II phase 1	64,421,000	4
3	Construction of 1 block of 4 stances drainable latrine at Patiko HC III	18,419,000	1
4	Road construction and rehabilitation		0
4a	Rehabilitation of 3.3 km Gulu PTC- Kidere road	5,152,000	0.3
4b	Low cost seal of Laroo- Pageya road	75,000,000	4
5	Maintenance of District roads		0
5a	Routine manual maintenance	89,652,000	5
5b	Routine mechanised maintenance	167,569,295	10
5c	Emergency works on Wii- Apaya stream	54,239,365	3
6	Mechanical imprest	57,164,000	3
7	Construction of 15 deep boreholes	286,463,440	17
8	Supply of hand pump spare parts for borehole rehabilitation	160,729,700	9
9	Design of pipe water system and sanitation facilities at Cwero Growth Centre	50,950,000	3
10	Palaro Seed Secondary school construction.	481,690,000	28
11	Renovation of store	7,590,000	0.4
Total	<	1,720,139,800	100

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The outbreak of the Covid Pandemic affected the implementation of the 2019/20 budget for a number of entities especially the implementation of activities in the last half of the financial year. A number of activities were not implemented as a result of budget cuts and the lockdown measures instituted to control the spread of the pandemic.

No	Observation	<	<	<	<	<	Recommendation
1.1	Implementation of the strategic plan Government has been implementing the NDP II, which ended at the end of financial year 2019/2020. In line with the NDP, the District had its strategic plan approved for the period 2015-2020; this plan set out both the long term and short term targets to be achieved. current audit year was the 5 th year /the last year of implementation of the strategic plan, and it is anticipated that all the projected targets would have been accomplished. noted that at the time of audit (June 2019/20), out of 6 strategic targets, the district had fully achieved two (2) targets and partially attained four (4) targets, as shown in the table below; extent of achievement of 2015/16-2019/2020 strategic plan by 2019/2020 No Level of performance by of 2019/2020** the end** No of strategic goals/ objectives total of % of number strategic objectives** 1 2 3 2 4 0 6 33.3 66.7 0 100 Fully achieved Partially achieved Not achieved Total Source: OAG analysis The targets that were partially achieved were 1.Completion of Palaro Seed Secondary School. 2. Maintenance of district roads. 3. Emergency works Wii-Apaya Stream 4. Manual maintenance of 378.3km of District Roads The Accounting Officer attributed the underperformance to general reduction in the development sector grants under Education, Health and Water. I The The	<	<	<	<	<	advised the Accounting Officer to engage MoFPED and have the unimplemented activities rolled over for implementation in the subsequent periods. I
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1.2	Revenue Performance 1.2.1 Local Revenue (LR) Performance I reviewed the approved Local revenue estimates for the financial year 2019/2020 and noted that the District budgeted to collect UGX.1,294,588,000 during the year but collected UGX.1,259,040,473 representing (97%) performance. of UGX.35,547,527(3%) were recorded in Local Hotel Tax, interest from private entities and Park Fees. Revenue shortfalls affected the implementation of planned activities. The shortfalls in Local Revenue collections Accounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic. The	<	<	<	<	<	revise noted the response and advised the Accounting Officer to always the budget with approval of council to reflect such unforeseen circumstance. I

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1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)

Government for the The District budgeted to receive UGX.27,671,220,364 (revised) as grants good performance from the Treasury. I noted that, UGX.26,048,487,102 was warranted/ on

Government

received representing 94% performance. .

Grants.

1.2.3 Transfers from other Government Units/Other Government Transfers I
advised the The entity budgeted to receive UGX.2,200,739,000 as transfers from other Accounting Officer to Government Units. However, only UGX.1,794,190,545 (82%) was received as engage MoFPED and shown in the table below.

Table showing performance of revenue transfers from other government agencies

have the unimplemented activities rolled over S/n Revenue Source Approved Total Variance %Performa for implementation Budget” Receipts nce in the subsequent (UGX) (UGX) (UGX) periods. ”000” ”000” ”000”
1 NUSAF 600,000 1,135,222 -535,222 189%
2 Support to PLE- 10,000 9,493 507 95%
UNEB
3 URF 920,969 374,071 546,898 41%
4 YLP 50,000 0 50,000 0%
5 UWEP 9,844 3,383 6,461 34%
7 PRELNOR 559,926 256,130 303,796 46%
8 NTD 50,000 0 50,000 0%
9 OPM 0 15,892 -15,892 0%
Total 2,200,739 1,794,191 406,548

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Revenue shortfalls adversely affect the implementation of planned activities.

The Accounting Officer explained that the underperformance in other Government transfers was due to non-release/ or under-release of the various sources of revenue.

######### 1.2.4 Performance from external financing

The District budgeted to receive UGX.3,254,000,000 as external/donor financing out I
advised the of which UGX.752,730,825 (23%),was received as shown in the table below:

######### Showing performance of external funding

Accounting Officer to engage

the

development S Donor Approved**

Total Receipts Variance %Performance partners and ensure / Budget” (UGX) (UGX)
that the activities are n ”000” ”000” (UGX) rolled over and ”000”
1 UNICEF 318,000 0 318,000 0% finally implemented. 2 Global fund for 165,000 169,080 -4,080 102.5%
HIV, TB and
Malaria
3 WHO 30,000 0 30,000 0%
4 GAVI 158,000 152,407.5 5,592.5 96.5%

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	Revenue shortfalls affect the implementation of planned activities. The Accounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic.
1.3	Absorption of funds Out of the total receipts for the financial year of UGX.30,140,755,120 UGX.27,266,110,731 (90.5%) was spent by the entity resulting in an unspent balance of UGX.2,874,644,389 (9.5%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. absorption of released funds results in non-implementation of planned activities and negates the purpose for which funds were disbursed. For example, the construction of the seed school at Palaro did not perform to the expected level and non-implementation of some sports activities due to Covid-19 pandemic. Accounting Officer attributed the under absorption of released funds to the COVID-19 outbreak that led to the lockdown and the failure of the district to fill a number of staffing position whose wage bill had been provided. Under The	I advised the Accounting Officer to ensure that funds for these activities are rolled over and subsequently ensure the speedy implementation of these activities.
1.4	Off-budget receipts Section 36(6), 43 and 44(20) of the PFMA 2015, require all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 also requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by Parliament. 6 of the Budget execution circular requires that all budgets irrespective of the source of financing (GoU/NTR, Donor or local government revenue) will be migrated and loaded onto the IFMS to facilitate budget implementation and reporting. I noted Gulu District did not receive any off-budget financing. Paragraph	I commend the Accounting Officer for adhering to the provisions of the law.

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1.5	Quantification of outputs/activities Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. of the eleven (11) outputs with a total of seventeen (17) activities and expenditure of UGX.1.72Bn sampled for assessment, I reviewed the extent of quantification of outputs and activities and noted that all the eleven (11) outputs with a total of seventeen (17) activities (100%) were fully quantified as shown in the table below. Table: Extent of Quantification by activities Summary of Performance by Outputs Activity details-Analysis** Categor y of outputs** No. of outp uts samp led** % of total out- puts samp led Expendi ture UGX Bn** % proporti on to total expendi ture Total no of activiti es in the output s No. of Fully Quanti fied activiti es No of activiti es not fully quanti fied % quantific ation of activities @ category of output 11 100% 1.72 100% 17 17 00 100% 00 00 00 00 00 00 00 0% 00 00 00 00 00 00 00 0% 11 100 1.72 100 17 17 00 100% Source: OAG analysis Fully quantifie d outputs 2 Insuffici ently quantifie d outputs 3 Outputs 4 not quantifie d Total** Out	<	<	<	<	<	<	<	<	<	commend the Accounting Officer for the effort. I
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1.6	Implementation 6 of Quantified outputs I assessed the implementation of eleven (11) out puts that were fully quantified with a total of seventeen (17) activities worth UGX.1.72Bn and noted the following.  Eight (08) outputs with a total of thirteen (13) activities worth UGX 0.93 Bn were fully implemented. The entity implemented all the thirteen (13) activities (100%) within these outputs.  Three (03) outputs with a total of four (04) activities worth UGX 0.79 Bn were partially implemented by the time of the audit.	<	<	<	<	<	<	<	<	<	advised the Accounting Officer to address the issue of PBS with the relevant authority and always make on their communication/request to the Ministry. follow-up I

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Total no of activi ties % prop ortio n to total expe nditu re No of Fully impl eme nted activi ties No. Of parti ally impl eme nted activi ties No of activi ties that were not imple ment ed Extent of impln of activit ies per categ ory of output 8** 73 0.93 54 13 13 00 00 100 Expe ndit ure UGX % of impl eme ntat ion Categor y output** of No of out puts Table showing the level of implementation per outputs by activities Summary of Performance by Output Activity details-Analysis** 3 27 0.79 46 04 00 04 00 70 00 00 00 00 00 00 00 00 00 Fully impleme nted outputs 5 Partially Impleme nted outputs 6 Outputs Not Impleme nted Total implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not complete work on  Wii- Apaya stream   Palaro Seed Secondary School 33.4km of routine mechanized district roads as shown in Appendix 1 Accounting Officer explained that failure to fully implement all planned activities and outputs was due to the use of Programme Budgeting System (PBS) where all the outputs are not quantified especially the non-standard outputs. He further explained that, Wii-Apaya Stream was an emergence activity which was unplanned for, and implemented under force account using Rural Transport Infrastructure (RTI) where the delay was as a result of the delay by the Ministry to respond to the request for the excavator and low bed. 11 100 1.72 100 17 13 04 03 86 Source: OAG analysis Bn Partial The	<	<	<	<	<	<	<	<	<	<	<
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Preparation 7 and submission of Monitoring plans and reports** Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister (OPM) with a copy to Ministry of Finance, Planning and Economic Development (MoFPED), Ministry of Local Government (MoLG) and National Planning Authority (NPA) for harmonisation to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to OPM with a copy to the MoFPED for the attention of the Director Budget. Contrary to this I noted that;  The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required.  The entity did not also submit quarterly monitoring reports to OPM and MoFPED as required. 1.7	<	<	<	<	<	<	<	<	<	<	<	advised the Accounting Officer to always ensure compliance with the budget execution circular. I
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This practice is not only in contravention of the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. The Accounting Officer acknowledged the anomaly but explained that the quarterly monitoring of Government programmes was executed.	<	<	<	<	<	<	<
Submission 8 of Quarterly Performance Reports Paragraph 55 of the BEC for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. 1.8 noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports as indicated in the table below No Details 1 2 3 4 Quarter One Quarter Two Quarter Three Quarter Four Source: OAG analysis Deadline for submission 31/10/2019 31/01/2020 30/04/2020 31/07/2020 Actual date of submission 10/12/2019 01/02/2020 25/05/2020 Not submitted. yet Comment Delayed Delayed Delayed Delayed to submit performance reports in time not only contravenes the budget circular instructions, but also negatively affects the timely evaluation of performance and decision making. Accounting Officer explained that the delayed submission of performance reports was due to the upgrading the PBS which erased data that was input twice and the district experiencing system breakdown in the months of April to mid-June 2020 that contributed to the delay of the department to extract data to be used for reporting. I Failure The	<	<	<	<	<	<	<	advised the Accounting Officer to always engage the PBS support of MOFPED timely resolution of system challenges. desk for I
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1.9 Accuracy 9 of Performance reports submitted Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. accuracy of performance could not be verified as the 4 th quarter performance report was not clear. Accounting officer explained that this was due to the delay in the approval of the fourth quarter report by the Budget Directorate at Ministry of Finance, Planning and Economic Development. The The	<	<	<	<	<	<	<	I advised the Accounting Officer to always ensure that the performance reports are clear and accurate.
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supplementary funding, the government encouraged citizens to make voluntary contributions to the State.

Because the response to the pandemic was emergent in nature, i.e. it was neither

anticipated nor planned for, there was a risk that the entities that participated in this intervention may experience challenges in optimally applying the availed resource to

address the effects of the pandemic. I, therefore, considered this as a key audit matter

and subsequently developed procedures to assess how entities managed the interventions and to satisfy myself that this was done in compliance with the applicable laws, regulations and guidelines.

I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal

framework, the existence of proper accountability for the funds, ensuring that there

was accurate reporting among others. Based on the work performed I noted the

following;

No	Observation	<	<	<	<	Recommendation
1.1	Receipts and utilization of funds Receipts The entity received a total of UGX 1,236,447,000 from different sources as summarised in the table below No. Details/Source 1 1.1 1.2 2 2.1 2.4 Receipts from Treasury Supplementary budget allocation Receipts from MPs Sub Total Donations Receipts from Local donations-Cash Receipts Cash Sub Total Total Receipts** from Local donations-Non Amount (UGX) 165,000,000 60,000,000 225,000,000 27,500,000 983,947,000 1,011,447,000 1,236,447,000 a)	<	<	<	<
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^	b) Banking of cash receipts I observed that out of the cash received of UGX.87,500,000 only UGX.60,000,000 (68.6%) was banked on Gulu DLG collection Account in BOU while the balance of UGX.27,500,000 (31.4%) was used at source contrary to Paragraph 10.19.2 of the TIs, 2017 which exposes the funds to a risk of abuse. Accounting Officer explained that the money that was spent at source was used to handle Covid related emergencies which required urgent attention. The	<	<	<	<	the I advised the Accounting Officer to always adhere to Treasury Instructions and ensure that all cash collections are promptly banked.
1.2	Absorption and utilization of funds Out of the total receipts of UGX.252,500,000 (excluding non-cash donations) the entity absorbed UGX.212,500,000 representing absorption level of 84%. The balance of UGX 40,000,000 is part of the receipts from MPs whose cash limit was never given to the entity by the centre. The funds were spent as follows. No Details Amount (UGX) Percentage**	<	<	<	<	I advised the Accounting Officer to follow up the UGX 40,000,000 that was retained by Treasury and ensure cash limits are obtained for the same.

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		1	Allowances	109,960,000
2	^	Fuel	49,036,590	60			^
3	^	Welfare	33,493,410	12			^
4	^	Medical Supplies	20,000,000				^
	^	TOTAL	212,490,000	100			^
1.3	Preparation and approval of work plans Paragraph 23 of the Budget Execution Circular 2019/20 requires that all supplementary budget requests must be supported by a realistic work plan and budget. noted that the entity prepared and approved work plans for the use of funds received. I	<	<	<	<	<	I commend Accounting Officer adhering guidelines to the for the
1.4	Compliance with Procurement regulations Paragraph 5 of the guidelines issued by the PSST on the receipt and accountability of donations for Covid-19 requires Accounting Officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency situations. observed that the entity undertook procurements worth UGX.23,715,000 using funds received as part of the Covid-19 response. My review of the procurement records revealed procurement had no major anomalies as summarised in Appendix III. Accounting Officer pledged to uphold the good practice. I The	<	<	<	<	<	The Accounting Officer was commended for the level of compliance.
1.5	Accountability of funds Paragraph 10.10.1 of the Treasury Instructions, 2017 requires that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. reviewed expenditure records availed and noted that all the funds were satisfactorily accounted for as per the Treasury Instructions. I	<	<	<	<	<	I commended Accounting Officer the accountability of funds. the for satisfactory
1.6	Management of in-kind donations Paragraph 15.5.1 of the Treasury Instructions,2017 states that inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all in-kind items received in-kind should be taken on charge, distributed with the approval of the Covid-19 task forces and appropriately accounted for. entity received in-kind donation (items) from a number of sources as shown in appendix IV. I noted the following from my review of how these were managed. All the items were valued as required by the Treasury Instructions I was therefore able to confirm the value of these donations in kind and the accuracy of the balances reported in the financial statements. All items were taken in charge by the entity staff as required by the treasury instructions. There was evidence of acknowledgement of receipt for all items the Entity distributed.    The Accounting Officer pledged to uphold the good practice. The	<	<	<	<	<	I commended the Accounting officer for complying with guidelines by PSST and the Treasury Instructions. issued
1.7	Management of Quarantine Centres I undertook procedures to ascertain how the quarantine centre was managed and noted that the Entity managed the one quarantine centre	<	<	<	<	<	I commended the Accounting officer for managing the quarantine

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established at Gulu College of Sciences Laro. I reviewed records relating to
centre well. management of the centre and noted that the entity had received UGX.35,500,000 to facilitate the proper management of the quarantine
centres. From my inspection, I observed that the quarantine centre is well
managed.

Emphasis of Matter

Without qualifying my opinion, I draw attention to the following matters disclosed in

the Financial Statements:

3.0

######## Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local Government

The GOU upgraded Gulu MC to a City status with effect from 1 st July 2020. This

upgrade of the Municipal Council to City status extended the geographical area of

the city to include Laliya Sub-County and two parishes of Unyama Sub-county (Pakwelo and Unyama Parishes).

A review of the commentary by the Accounting Officer reflected that the District would relocate to Awach Sub-county implying reconstruction of new District Headquarter officer and incurring other administrative costs associated with the

relocation of District operating station.

The Accounting Officer further disclosed that the effects on other assets owned by the District within the new city are being discussed with the Ministry of Local Government(MoLG).

I await the outcome of this discussion and final guidance by GOU on this matter

4.0 Accumulated Payables

Included in the payables balance disclosed in Note 23 on page 31 of the financial

statements is UGX.1,470,813,483 which relates to sundry creditors(UGX.1,345,261,425) and trade creditors (UGX.125,562,058). These outstanding payables may lead to litigation costs for non and delayed settlements.

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consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact.

I have nothing to report in this regard.

Management’s Responsibility for the Financial Statements

Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and

Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act (PFMA), 2015 and

the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing

the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.

Auditor’s Responsibility

My objectives are to obtain reasonable assurance about whether the financial statements as

a whole are free from material misstatement, whether due to fraud or error, and to issue an

auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance,

but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect

a material misstatement when it exists. Misstatements can arise from fraud or error and are

considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISSAI’s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:  Identify and assess the risks of material misstatement of the financial statements,

whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for

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financial statements or, if such disclosures are inadequate, to modify my opinion. My

conclusions are based on the audit evidence obtained up to the date of my auditor’s

report. However, future events or conditions may cause the District to fail to deliver its

mandate.

 Evaluate the overall presentation, structure and content of the financial statements,

including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant

deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant

ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.

From the matters communicated with the Accounting Officer, I determine those matters that

were of most significance in the audit of the financial statements of the current period and

are therefore the key audit matters. I describe these matters in my auditor’s report unless

law or regulation precludes public disclosure about the matter or when, in extremely rare

circumstances, I determine that a matter should not be communicated in my report because

the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Reporting Responsibilities

In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on

my work described on the audit of Financial Statements, that; except for the matters raised

in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.

Report on the Audit of Compliance with Legislation

The material findings in respect of the compliance criteria for the applicable subject matters

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impediments and make recommendations for improvement. Specifically, the audit was

intended to ascertain whether government Vehicles were/are:

• Acquired in compliance with Government vehicle acquisition guidelines;

 Comprehensively recorded in the assets register to ensure their proper management;  Adequately allocated, operated and utilized to enable delivery of public service;  Properly and regularly maintained to achieve optimal performance, increased useful

lives and reduced running costs; and

 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly

accounted for.
The study took a scope of three financial years: 2017/18-2019/20. From the

procedures undertaken, I noted the following key observations;

	Key Observations	Audit Recommendation/ Comment
4.1 4.1.1	the three financial years the District planned to spend UGX.50,000,000 on acquisition of vehicles from government funding. A sum of UGX.50,000,000 (100%) was warranted and released by the Treasury for the purpose and the District purchased 01 vehicle. ACQUISITION OF MOTOR VEHICLES Funding For
4.1.2	Compliance with Government Ban on Acquisition of Motor Vehicles According to the Circular letter Ref; BDP/86/107/03 and dated 15 th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers, Government issued a freeze order on purchase of vehicles by all MDAs during the FY 2019/20. Further guidance from the Ministry of Public Service (MoPS) through a Circular letter Ref; ADM 99/205/01 dated 21 st August 2019 indicated that clearance would only be given for procurement of vehicles under on-going donor funded projects. noted that the District acquired 01 motor vehicle at a cost of UGX.0.05bn during the FY 2019/20 using Government of Uganda funds with the necessary waiver from, the PS/ST. I	The Accounting Officer is commended for the good practice.
4.1.3	Paragraph 8.6.2 of the Treasury Instructions (TIs), 2017 requires implementation of the budget to follow the work plans, procurement and recruitment plans approved by Parliament. It was observed that no vehicle was purchased outside the annual work plan. The Accounting Officer acknowledged the observation and promised to uphold the good practice. Unplanned Acquisition of Motor Vehicles	I commended the Accounting Officer for adhering the prescribed procurement practices. to
4.1.4	Compliance with vehicle standardization guidelines of Government Public Service Circular Standing Instruction No. 1 of 1999 and the Establishment Notice No. 1 of 2003 require standardization of vehicles for government officials and Projects by setting out engine capacity limits and vehicles specifications. I noted that the 01 vehicle (100%) acquired at a total cost of UGX.50,000,000 was in line with the approved engine capacity recommended. Accounting Officer acknowledged the observation and promised to uphold good practice. The	I commended the Accounting officer for adhering to the set guidelines.

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4.2.0 4.2.1	Improper maintenance of Motor Vehicle Records Section 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Furthermore, Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. MOTOR VEHICLE RECORDING Furthermore, Paragraph 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerised Financial Management Information System (GFMIS). I noted that out of 36 vehicles physically inspected, 35 vehicles (99.4%) were duly recorded in the assets register while one (1) vehicle (0.6%) acquired at a cost of UGX.50,000,000 was not recorded in the assets register. A total of 35 vehicles (99.4%) out of the 36 inspected were recorded in the format prescribed by the Accountant General which required capturing; date of purchase, type of vehicle, registration number, acquisition cost, estimated useful life, physical location, and condition. One (1) vehicle (0.4%) acquired at a total cost of UGX.50,000,000 was not recorded in the required format. the sampled 36 vehicles were traced to the staff or locations as recorded in the assets register which allowed traceability of vehicles. The Accounting Officer attributed the good performance to enforcement of the requirements in the Public Finance Management Act, and the Treasury Instructions. All	I commended the Accounting Officer for the good controls in place.
4.3.0 4.3.1	MOTOR VEHICLE USAGE Existence of a fleet management policy and guidelines I noted that the District did not have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This affects the entity’s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions. Accounting Officer acknowledged the anomaly and pledged to implement the audit recommendation. The	I advised the Accounting Officer to put in place a vehicle management policy streamlining usage of vehicles so as to eliminate wastage and of vehicles. misuse
4.3.2	Vehicle allocation A review of motor vehicles allocation revealed that there were no officers allocated vehicles. Failure to allocate vehicles to officers may lead to irrational use of resources affecting service delivery. The Accounting Officer explained that the District has few motor vehicles which are shared among departments during implementation of programmes; which allocates vehicles to officers at UISE a challenge. Some vehicles sent to the District were attached to projects, and these projects are managed by designated officers who are not necessarily Heads of Departments. Motor	I advised the Accounting Officer to engage Ministry of Public Service on the revision the standing order in that regard. of
4.3.3	Support to Entity Service Delivery A review of the vehicle allocation to key service centers in the District revealed that some departments or units were not adequately allocated vehicles as indicated in the table below;	I advised the Accounting Officer to always rationalize the allocation of vehicles in various departments/units of the District to ensure the

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	SN	Unit/Depa rtment requiring vehicles	<	No. of vehicl es allocat ed Type of vehicles allocated**	<	Are allocated vehicles adequate and appropria te (yes/no)	<	Reasons allocation for inadequate	<	<	effective and efficient service delivery in the departments.
^	1	Trade	<	0 0	<	No	<	When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles’ had to be divided hence creating the current gaps. Revenue too creation of those districts. dwindled with	<	<	^
^	2	Engineering	<	D/CABIN 3 PICK-UP	<	No	<	All are in dangerous mechanical conditions. Only 1 running	<	<	^
^	3	Administrati on	<	D/CABIN PICK-UP 1	<	No	<	When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles’ had to be divided hence creating the current gaps Revenue too creation of those districts. dwindled with	<	<	^
^	Inadequate allocation of vehicles to the above District departments/units affected supervision and monitoring efforts of those departments/units which negatively affecting the level of service delivery in regard to enforcement of education standards. The Accounting Officer pledged that he would ensure the available though inadequate vehicles will be shared amongst the departments to achieve planned activities.	<	<	<	<	<	<	<	<	<	^
VEHICLE MAINTENANCE Adequacy of Vehicle Maintenance Funding 4.4.0 noted that the District spent a total of UGX. 566,964,207 against the vehicle maintenance budget of UGX. 653,602,358 reflecting a funding shortfall to the tune of UGX.86,638,157 which is 13.3% of the budgeted vehicle maintenance funds as indicated in the table below; FY Vehicle Maintenance Budget (A)** Amount spent (C) Variance (A-C) Average spending per vehicle (C/B) No. of operatio nal entity motor Vehicles (B) 2017/1 135 8 2018/1 9 2019/2 0** 140,654,070 118,820,513 880,152 21,833,557 266,115,597 137 241,916,982 1,765,817 24,198,615 246,832,691 138 206,226,712 1,494,396 40,605,979 Total 653,602,358 566,964,207 86,638,151 The district’s annual average vehicle maintenance cost increased by 41% from UGX.880,152 in the FY 2017/18 to UGX.1,494,396. This increment may partly be caused by the aging number of the fleet as illustrated by the fewer number of vehicle replacements. Accounting Officer explained that the District has few vehicles. However, efforts were being made to provide for additional vehicles through local revenue budgets as the Ministry had banned purchase of new vehicles under the different funding. I 4.4.1 The	<	<	<	<	<	<	<	<	<	<	advised the Accounting Officer to devise strategies that would bring vehicle maintenance costs to manageable levels. I
^	<	<	<	<	<	<	<	<	<	<	^
^	<	<	<	<	<	<	<	<	<	<	^
^	<	<	<	<	<	<	<	<	<	<	^
^	<	<	<	<	<	<	<	<	<	<	^
^	<	<	<	<	<	<	<	<	<	<	^
^	<	<	<	<	<	<	<	<	<	<	^
^	<	<	<	<	<	<	<	<	<	<	^
^	<	<	<	<	<	<	<	<	<	<	^

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6.0 Status of Basic Medical Equipment in HCIV

Medical Equipment represents a substantial asset in the health care delivery system;

including maternal care and it needs to be managed efficiently. Moreover, the way in

which it is purchased, managed and used can influence the quality of health care

delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective

maintenance of medical equipment is key in achieving safe and cost-effective management of medical equipment.

It is against this background that the status of basic medical equipment for maternal

health was selected as an area of focus in the audit of financial year ending 30th June 2020.

Based on my audit I made the following observations;

7.0 Inadequate medical equipment at Awach Health Centre IV

Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,

2016 defines the appropriate functional equipment and tools required for handling normal delivery, resuscitation of new born, and emergency care and resuscitation of mothers.

However, audit observed that the health facility had inadequate two medical

equipment fetoscopes and Blood Pressure machines while the rest are in excess.

S/n	Type of medical equipment	Recommended no	Available no
1	Fetoscopes	10	9
2	Episiotomy set	2	4
3	Penguin sucker	5	10
4	Ambubag–Adult	2	3
5	Blood pressure machines (bp)	5	4

Consequently, the health facility might not have been able to provide adequate screening and diagnostic services to the patients.

The Accounting Officer explained that the district was able to procure more equipment for the health facility. However, the reasons for excess procurement of some equipment and leave out inadequate equipment was not explained.

• Normal deliveries represented 89%
• Delivery by Caesarean represented 2.2%

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in charge of the ward attributed the referral of mothers deliveries to lack of a blood bank at the health centre.

The HCIV is not in position to provide adequate maternal health services to the

community.

The Accounting Officer explained that blood transfusion services are now provided

and readily available at all times to patients that need it unless there is a stock out of the blood.

I commended the Accounting Officer’s efforts.

9.0 Follow up on UGIFT projects

During last year’s audit process, it was noted that the district had commenced

construction works on Palaro Seed Secondary School under the Education Sector. I carried out a follow-up audit on this project to assess;

 The level of implementation of the works against the approved contracts,

work plans and outputs;

 The usage, functionality and quality of the infrastructure works in the schools.

9.1 Delayed physical progress of the works**

During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A

review of the progress report revealed that planned works were behind schedule by 3 months as shown in photos below:-

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######### ICT Block

Column bars installed awaits casting

######### 3 classroom Blocks @ 2 class rooms

######### 2 unit Science Laboratory block

Brick works has reached ring beam level and await casting the columns and beams as well

######### First block of 2 classrooms

Brickworks has reached beam level and column bars Brickworks has reached beam level and column bars installed and awaits casting the columns and ring installed and awaits casting the columns and ring beam beam

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9.2

Ineffective Internal control over certification of works for payments

I examined the interim payment certificates of M/s.Davich Company Ltd Contractor

to establish the availability of measurement sheets detailing the quantities and costs

in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to

be commensurate with the works certified.

I commended the Accounting Officer for the effective internal control over works certification.

9.3
Contract supervision and monitoring;
I reviewed the monthly progress reports and contract management file to ascertain

the extent of project supervision and monitoring and I noted that the reports defined

the scope of works, the progress of work in terms of physical, financial and

timeliness, an indicator that the progress reports are adequate. Additionally, there

were four sets of minutes of site meetings availed and weekly monitoring reports on the construction by the District Engineer.

The Accounting Officer attributed this good performance to the weekly supervision

and monitoring by the District team.

I commended the Accounting Officer and encouraged him to strengthen supervision and monitoring even more in order for the Contractor to deliver on time.

10.0 Under staffing

Uganda Public Service Standing Orders Chapter (A-a) paragraph 15(a) requires Permanent Secretary Ministry of Public Service to determine the terms and conditions of Service and the structures of the Public Service in consultation with the Secretary to the Treasury.

It was observed that out of the staff establishment of 233 employees, only

159(68%) posts were filled leaving a staffing gap of 74 (32%) as shown in

Appendix V.

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John F.S. Muwanga

AUDITOR GENERAL

15 th December, 2020

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Appendix I: Evaluation of the achievement of planned outputs

Planning	<	<	<	<	Release of funds and implementation	<	<	<	<	<	<	<	<	<	<	Monitori ng and Evaluatio n	<	Reporting
Progra mme/ Project		Output/ Activitie s	Are the resou rces alloc ated/ estim ates base d on realis tic assu mpti ons (Yes/ No) If no give reaso ns**	Planned Target for the Financial year**	Budge ted amoun t UGX (‘000’)	Amount Revised	Amount released	Amount spent	by Achieved Target Financial year-end @ annual performance report			Causes for** the variances	<	for variances	Audit conclusion Fully, partially, or Not implemented	<	the in the no	Is the performance** of the activity accurately reported in the annual performance reports-** (Yes/No) no reasons** If give
^	UGX (‘000’)	^	^	^	^	UGX (‘000’)	UGX (‘000’)	annual performance report	^		^	^	<	^	^	<	^	^
Administration	<	<	<	<							<	<	<	<	<	<	<	<
1381 District and Urban Admini stratio n	of Renovati on District store	<	YES	District store renovated	7,590	7,590	7,590	7,590	District renovated store	0	<	NA	<	Fully implemented	<	No M&E report	<	Quarter report availed. 4 not
Education Department	<	<	<	<	0	0	0	0		<	<	<	<	<	<	<	<	<
0781 Pre- Primary and	<	(0781 80 Classr oom	Yes	Construction of 1 block of 2 classrooms at	106,38 2	106,382	106,382	75,000	Construction of 1 block of 2 classrooms at	<	0	<	Fully implemented;	<	No M&E report	<	Quarter 4 report not availed.	<

Variance Was

activity reported

on

periodic monitori

ng

reports- (Yes/No)

If give

reasons

22

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Primary Educatio n	constr uction and rehabil itation )		Panykworo					Panykworo
^	^	Construction of 1 block of 4 units teachers` house	102,92 3	102,923	102,923	94,616	Construction of 1 block of 4 units teachers` house	0	Fully implemented;	<	No M&E report	Quarter 4 report not availed.
^	^	Partial construction of of 1 block of 2 classrooms at Kitenywalo PS	33,141	33,141	33,141	31,484	Partial construction of of 1 block of 2 classrooms at Kitenywalo PS	0	Fully implemented;	<	No M&E report	Quarter 4 report not availed.
0782 Seconda ry Educatio n	07828 0- Secon dary School Constr uction and Rehabi litation )	YES	of seed -Completion Palaro secondary school	1,455,6 90	1,455,690	1,455,690	481,690	-Palaro School constructed 0 Seed	NA	Partially implemented;	<	No M&E report	Quarter 4 report not availed.
^	^	^	and of Monitoring, Supervision Appraisal capital works Quarterly	^	^	^	^		and of works Quarterly Monitoring, Supervision Appraisal capital reports	NA	Fully implemented;	<	Quarter 4 report not availed.
Health Department	<	<	<	0	0	0	0		<	<	<	<	<
0881 Primary Healthca re	(08815 5 Standar d Latrine Constru ction Pit	YES	Construction of 1 block of 4 stances drainable latrine Patiko HC III at	21,621	21,621	21,621	18,419	of Constructed 1 block 4 stances drainable latrine Patiko HC III at	0	Fully implemented;	No M&E report	<	Quarter 4 report not availed.

No M&E

report

23

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	088180 Health Centre Constru ction and Rehabili tation	YES	Partial construction of standard OPD at Lapeta HC II phase 1	65,000	65,000	65,000	64,421	Partial construction of standard OPD at Lapeta HC II phase 1 done	0	Fully implemented;	No M&E report	Quarter 4 report not availed.
Roads and Engineering	<	<	<	0	0	0	0		<	<	<	<
0481 District, Urban and Commun ity Access Roads	Mainte nance of Distric t roads	YES	Routine mechanised maintainance- 42.5km	774,25 4	774,254	455,605	318,649	-33.4 km of district roads Routinely Mechanised	9.1	Partially implemented;	No M&E report	Quarter 4 report not availed.
^	^	^	-Manual Maintenance 378.3km District roads of of	^	^	^	^	-378.3km of District roads manual maintened for 2 months	0	Partially implemented;	No M&E report	Quarter 4 report not availed.
^	^	^	equipment maintained and servced Roads	^	^	^	^	Roads equipment maintained and servced	N/A	Partially implemented;	No M&E report	Quarter 4 report not availed.
	Road constr uction and rehabil	YES	Rehabilitation of 3.3 km Gulu PTC- Kidere road	126,94 0	126,940	121,788	5,152	3.3 km Gulu PTC- Kidere road rehabilitated	0	Fully implemented;	No M&E report	Quarter 4 report not availed.

24

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	itation
		YES	- Emergency works on Wii- Apaya stream	54,239	54,239	54,239	0	-Armco culverts installed	1	Not implemented;	No M&E report	Quarter 4 report not availed.
WATER	<	<	<	0	0	0	0		<	<	<	<
0981 Rural Water Supply and Sanitatio n	Design of Rural Growth centre water scheme	YES	Design of pipe water system and sanitation facilities at Cwero Growth Centre	50,950	50,950	50,950	0	water and Pipe system sanitation facilities at Cwero Growth Centre Designed	NA	Fully implemented;	No M&E report	Quarter 4 report not availed.
	098183 Borehol e drilling and rehabilit ation	YES	-Drilling, casting and installation of 15 New bore holes the district	290,67 1	290,671	290,671	0	-15 New bore holes were Drilled, casted and Installed	0	Fully implemented;	No M&E report	Quarter 4 report not availed.
^	^	^	- Assessment and rehabilitation of 25 Bore holes	160,73 0	160,730	160,730	0	assessed rehabilitated boreholes and -25	0	Fully implemented;	No M&E report	Quarter 4 report not availed.

25

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Appendix II(a): Fleet Management

WORKS	<	<	<	<	<	<	<	<
S/n	Reg. No.	Make	Model/Ye ar	Type	Engine Model	Engine No.	Chassis No.	Remarks
1	LG0001 -030	CHANLIN G	713 (2012)	Motor Grader	CUMIN- 6BTAS	3y 40301	71300070	Running
2	LG0002 -030	JAIFANG	CA3120P1K 2Y(2012)	Damper Truck	CA611/125 Z1A2	51934960	CAC000906	Pending Repair
3	LG0003 -030	JMC ISUZU	JMC (2012)	D/Cabin Pick-Up	JX1023DJB	JX49301	13CHP21324	Pending Repair
4	LG0003 -09	KOMAT’S U	D53A-17 (1996)	Bull Dozer	6D125E-2	745090	82678	Under Repair
5	LG0002 -09	KOMAT’S U	GD511 A-1 (1992)	Motor Grader	GD95L	64064	G51A-10213	Grounded
6	UR0531	U KOMAT’S	WA180 (1992)	Wheel Loader	GD95L	93482	I2672	Running
8	UR 0590	MASSEY FUGAERS ON	MF 395 (1992)	Tractor	142LT	312339V4794	34269M6135	To be boarded off
9	S/N.CS4 31B	CATERPI LLAR	MW(1992)	Vibro Rollar	1XF	5711343A	1XF-0075	Pending Repair
10	UG 2035S	HINO	JD8CF (2015)	Bore Hole Service Truck	JD8CF	JD8CF 43177	JHDGT1JHP0X X18596	Running
11	UG 1830W	KOMAT’S U	GD6125(20 17)	Motor Grader	6D125	6D125-117292	KMTGDO28AH A001763	Running
12	UG 1929W	KOMAT’S U	WA250 (2017)	Wheel Loader	SAA6D102 FF-2	6D102- 26497752	KMTWA0207H A72905	Running
13	UG 2425W	SAKAI	SV520D (2017)	Vibrator Roller				Running
14	UG 2291W	FUSO	6D16 (2017)	Water Bowser	6D16-	A71562	FM657F- A45427	Running
15	UG 2558 W	FUSO	6D16(2017)	Truck Dumper	6D16-	A71562	FM657F- A45427	Running
16	UG 2307W	FUSO	6D16 (2017)	Dumper Truck	6D16-	A70605	FM657F- A45226	Running
17	LG0146 -09	YAMAHA	9) DT125(200	Field M/Cycle	3HA	3HA-	L125S-	To Be Boarded Off
19	LG0094 -09	NISSAN HARD BODY	QD32 (2004)	D/Cabin Pick-Up	QD32	J84033	ADJ84000D05 3804	Grounded

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20	LG0134 -09	NISSAN HARD BODY	QD32 (2004)	D/Cabin Pick-Up				Running
21	LG0008 -09	ISUZU TRUCK	FTS (1992)	Drilling Rig	6GB1		JAHFTS- 12HP8600012	Grounded To Be Boarded Off
24	LG0004 -030	JINCHEN G	JC125GY(	Sport M/Cycle	JC1566F			Grounded To Be Boarded Off
25	LG0005 -030	JINCHEN G	JC125GY	Sport M/Cycle	JC1566F			To Be Boarded Off
26	LG0137 -09	CHESS POOL EMPTIER	POOL TRUCK(200 0)			FC2WCA- 01467		Grounded
27	UFC 326C	YAMAHA	AG-125 (2020)	Field M/Cycle	E-121E	E121E-013133	LBPCE26W0H -0013138	Brand New
S/N	REG. NO	MAKE	MODEL/YE AR	Type	ENGINE MODEL	ENGINE NO	CHASIS NO	Remark
1	uek 300z	Honda	xl 125l	Sport	XL-125	JD21E- 2223237	LTMJD2194F5 304997	Running
2	UEK 305Z	HONDA	XL 125L	Sport	XL 125L	JD21E- 2222859	LTMJD2193F5 304764	Running
3	UEK 306Z	HONDA	XL 125L	Sport	XL 125L	JD21E- 2223151	LTMJD2195F5 304958	Running
4	UG5331 M	YAMAHA	DT 125	Sport	DT 125	3TT-216066	DEO2X- 093315	Running
5	UG 4761 M	YAMAHA	DT 125	Sport	DT 125	3TT-215036	DEO2X- 092287	Running
6	UG 5205 M	YAMAHA	DT 125	Sport	DT 125	3TT-215916	DEO2X- 093166	Running
7	UG 4691 M	YAMAHA	DT 125	Sport	DT 125	3TT-21479	DE02X- 092041	Running
8	UEF 135Y	Bajaj Boxer	BN100/150	Sport	BN100/15 0	DUZWFL44648	MDZA18AZ9F WL36338	Running
9	UDX 590Z	HONDA	XL 125	Sport	XL-125		LTMJD195C52 02684	Running
10	UG 4400M	Yamaha	AG 100	Field	AG-100	3HA-195719	3HA-195877	Running
11	LG 010- 030	Yamaha	DT 125	Sport	DT-125	3TT-178708	DE02X- 055957	Running
12	UED 544G	Bajaj Boxer	BN100/150	Sport	BN100/15 0	MD2A18AZ2E WL	DUZWEL5048 0	Running
13	uek 300z	Honda	xl 125l	Sport	xl 125l	JD21E- 2223237	LTMJD2194F5 304997	Running

---

14	UEK 305Z	HONDA	XL 125L	Sport	XL 125L	JD21E- 2222859	LTMJD2193F5 304764	Running
15	UEK 306Z	HONDA	XL 125L	Sport	XL 125L	JD21E- 2223151	LTMJD2195F5 304958	Running
16	UDX 220 Z	HONDA	XL 125	Sport	XL 125	JDZ1E - 2010718	LTMD2194C5 208041	Running
17	UDX 591 Z	HONDA	XL 125	Sport	XL 125			Running
18	UDX 722Y	HONDA	XL 125	Sport	XL 125	SDH152FM1-4	LTMJD2193C5 205261	Running
19	LG 0166-09	Yamaha	AG 100	Sport	AG 100	3HA-137592	3HA-137592	Running
20	UG 3889 M	SUSUKI	TF 125	Field	TF 125	TF125-145348	TF125- 145015	Running
21	LG0141 -09	YAMAHA	AG 100(2012)	Field	AG 100	3HA-158670	3HA-158906	Running
22	UBA728 Y	YAMAHA	DT125 (2008)	Sport	DT12Y	3TT-165451	DEO2X- 042704	Running
23	UBA729 Y	YAMAHA	DT-125 (2008)	Field	DT-125	3TT-16544	DEO2X-2705	Running
24	UAC753	HONDA	XL-125	Sport	XL-125	JC30E8 3500637	9C2JD20103R 500637	Grounded
25	UG 3430 M	HONDA	XL-125	Sport	XL-125	L125SE*55892 5S		Running
26	UG 3662M	HONDA	XL-125	Sport	XL-125	L125SE- 5594677	LI25SE- 5740530	Stolen
27	UG 1733 M	YAMAHA-	DT 125	Sport	DT 125	3TT-127457	JYAD02X72A0 04701	Stolen
28	UG 2385 M	YAMAHA	AG 100	Field	AG 100	3HA-117554	3HA-118159	Running
29	UG 2306 M	YAMAHA	AG 100	Field	AG-100	3HA-117145	3HA-117288	Running
30	UG 2592 m	YAMAHA	bmk-l80	Sport	BMK-180	ite47sne*0500 0214	ny4yxae*075t 000194	Grounded
31	UG 2466 M	YAMAHA	bmk- cy80	Sport	BMK-CY8O	IPE47FME*05 000451	XLY4XAE*065 T000431X	Grounded
34	UG 3617 M	YAMAHA-	MBK-CY 80	Sport	MBK-CY 80	4GC0600560	4GC059978	Under REPAIR
36	UG 2040 M	SUZUKI-	TF 125	Field		TF125-145348	TF-125 145015	Grounded
37	UG 0812M	YAMAHA-	AG 100	Field		3HA-075968	3HA- 0762E064	Grounded
38

---

39	UG 3502 M	MARUTI	2006	Ambulanc e	GYPSY	613BBN- 41500233761 S		To Be Boarded Off
40	UG 3511 M	MARUTI	2006	Ambulanc e	GYPSY			To Be Boarded Off
41	UG 3550 M	Nissan	2008	D/ Cabin				To Be Boarded Off
42	UG 0440 M	Ford Ranger	2006	D/ Cabin				To Be Boarded Off
43	LG 0172-09	Land cruiser	2014	Ambulanc e				Running
44	UG 6490M	TOYOTA HILUX	2019	D/ Cabin		2GD0761340	AHTFB8CD80 3875541	(Running )
45		YAMAHA	AG-125 (2020)	Field M/Cycle	E-121E	E121E	LBPCE26W0H	Brand New
46		YAMAHA	AG-125 (2020)	Field M/Cycle	E-121E	E121E	LBPCE26W0H	Brand New
S/N	REG. NO	MAKE	MODEL/YE AR	Type	ENGINE MODEL	ENGINE NO.	CHASS NO	Remarks
1	UG- 0153G	TF125CC	2008	Field	TF-125	TF-125-	TF-125-	To Be Boarded Off
2	LG0139 -09	TOYOTA	2009	Bonet Truck		IHZ-0585890	JTEED- 71J70700305 8	Grounded
4	UG0241 Y	-	2000	Field	AG-100	UGA66-102	4GC060072	Grounded To Be Boarded Off
5	LG0033 -030	YAMAHA	-	Field	AG-100	3HA-159401	3HA-159746	Grounded To Be Boarded Off
6	LG0034 -030	YAMAHA	-	Field		3HA-145708	3HA-145462	Grounded To Be Boarded Off
7	UG2029 R	JAILING	2008	Sport	L-125CC	156FM1*2008 000	LAAJKJG- 680000715	Grounded To Be Boarded Off
8	UG2072 R	JAILING	2008	Sport	L -125CC	156FM1*2008 603	LAAJKJG- 80000629	Grounded To Be Boarded Off
9	UG1548 R	JAILING	2008	Sport	L-125CC	156FM1*2008 000716	LAAJKJG- 680000830	Grounded To Be Boarded Off
10	UG0572	H0NDA	XL/2010	Sport	L125CC	JD21E- 2010634	LTMJD2193C5 208130	Running

---

11	UG1549 R	JAILING	2008	Sp0rt	L-125CC	156FM1*2008 000595	LAAJKJG- 780000802	To Be Boarded Off
12	UG1274 R	JAILING	2008	Sport	L-125CC	156FM1*2008 000451	LAAJKJG- 880000683	To Be Boarded Off
13	LG0021 -030	YAMAHA	XTZ/2015	Sport	L-25CC	E3N2E042786	LBPE1790000 17854	Running
14	LG0023 -030	YAMAHA	XTZ/2015	Sport	L-125CC	E3N2E042854	LBPKE179000 017792	Running
15	LG0029 -030	YAMAHA	XTZ/2015	Sport	L-125CC	E3N2E042566	LBPKE179000 017846	Running
16	LG0031 -030	YAMAHA	XTZ/2015	Sport	L-125 CC	E3N2E042849	LBPKE179000 017794	Running
17	LG0032 -030	YAMAHA	XTZ/2015	Sport	L-125CC	E3N2E042836	LBPKE179000 017798	Running
18	LG0030 -030	YAMAHA	XTZ/2015	Sport	L-125CC	E3N2E042788	LBPKE17900S 0017851	Lost
19	UG1006 Y	YAMAHA	XTZ/2018	Sport	L-125CC	E3N2E-077857	LBPKE179000 026539	Running
20	UG0876 Y	HONDA	CG/2017	Sport	L-125CC	WH156FMI2	LWDPCJ1F9G 1005108	Running
21	UG040Y	TOYOTA	HIACE	Toyota	3L-	-	-	Head Quarter For Repair
22	UG0740 Y	YAMAHA	XTZ/2017	Sport		E3N2E064146	LBPKE179000 022295	Running
23	UG0473 Z	FORD	-2011	D/Cabin	T8963II		AFA1XXXMJ2T BE12088	To Be Boarded Off
24	UG0937 Z	TOYOTA HILUX	2018	D/Cabin			AHTKB3CD80 2624025	Running (New
		PRODUC TION
S/N	REG. NO.	MAKE	MODEL/YE AR	Type	EGINE MODEL	ENGINE NO.	CHASS NO.	Remarks
1	UG 2482A	YAMAHA	2017	Sport	XTZ-125	E3N2E-056238	LBPKE- 17900002105 9	Running
2	UG3279 R	YAMAHA	2018	Sport	XTZ-125	E3N2E-067522	LBPKE- 17900002362 1	New

---

3	UG3277 R	YAMAHA	2018	Sport	XTZ-125	E3N2E-067393	LBPKE- 17900002360 3	New
4	UG3276 R	YAMAHA	2018	Sport	XTZ-125	E3N2E-067499	LBPKE- 17900002361 3	New
5	UG2485 A	YAMAHA	2017	Sport	XTZ-125	E3N2E-056252	LBPKE- 17900002106 8	Running
6	UG2484 A	YAMAHA	2017	Sport	XTZ-125	E3N2E-056271	LBPKE- 17900002106 2	Running
7	UG2381 A	YAMAHA	2015	Field M/C	AG-100	3HA-208739	JYA3HA00002 09069	Running
8	UG0515 Z	HONDA XR	2011	Sport	XR-125			Gronded
9	UDX111	YAMAHA	2012	Sport	DT-125	3TT-0201743	DE02X- 0078994	Running
10	UDX169	YAMAHA	2012	Sport	DT-125	3TT-0200873	DE02X- 0078124	Grounded
^	^	^	^	^	^	^	^	To Be Boarded Off
11	UDX135 Y	YAMAHA	2012	Sport	DT-125	3TT-0199570	DE02X- 0076821	Grounded
^	^	^	^	^	^	^	^	To Be Boarded Off
12	UG0521 Z	HONDA	2011	Sport	XR-125	6616801	LTMJD19A5B5 2299562	Grounded
^	^	^	^	^	^	^	^	To Be Boarded Off
13	UDX782 Z	YAHAMA	2012	Sport	DT-125	3TT-216689	DE02X- 093990	Running
14	UG3093 R	MITSUBI SHI L200	2014	D/Cabin	L 200			Running
15	UG0513 Z	HONDA	XR-125 (2012)	Sport	JC30E	6616785	LTMJDA19A8B 5229966	Running
16	UG0516 Z	HONDA	XR-125 (2012)	Sport	JC30E	6616745	LTMJD19AXB5 229984	Running
17	UG 0017Z	LAND ROVER	2000	Bonet Truck				Grounded
^	^	^	^	^	^	^	^	To Be Boarded Off
	LG3253 -030	ISUZU	2016	D/Cabin
21	UG2785	TOYOTA	D/CABIN	D/Cabin	GUN125R	2GD0443797	AHTFB8CD60	Brand New

---

	A	HILUX					3871536
	UEV498 K	YAMAHA		Sport		E3N2E-081584	28604 LBKEI790000	Brand New (Omara Ep.)
20	^	^	^	^	^	^	^	^
	UEV284 K	YAMAHA	2017	Sport		E3N2E-080207	28098 LBKEI790000	Brand New (Anywar G.)
21	^	^	^	^	^	^	^	^
	UEV510 K	YAMAHA	2017	Sport		E3N2E-081668	28703 LBKEI790000	Brand New (Lawach J.)
22	^	^	^	^	^	^	^	^
23	UEV335 K	YAMAHA	2017	Sport		E3N2E-079768	27835 LBKEI790000	Brand New (Lanek Jp.)
24	UEV367 K	YAMAHA	2017	Sport		E3N2E-079761	27800 LBKEI790000	Brand New Komakech J.)
25	UG2658 A	YAMAHA	2017	Sport		E3N2E-078189	26801 LBKEI790000	Brand New (Opiyo A.)
26	UEV89O K	YAMAHA	2017	Sport		E3N2E-080023	27902 LBKEI790000	Brand New (Acaye A.)
27	UEV892 K	YAMAHA	2017	Sport		E3N2E-080089	27854 LBKEI790000	Brand New (Otema S.)
	REG. NO.	MAKE	MODEL/YE AR	Type	EGINE MODEL	ENGINE NO.	CHASS NO.	Remarks
S/N	^	^	^	^	^	^	^	^
1	LG0138 -09	TOYOTA	2008	D/Cabin	2KD-	2KD7491321	AHTFR22G40 60	Running
2	UG0393 E	IZUSU TFS	2003	D/Cabin	4AJ	654122	JAATFS544H W-7102203	To Be Boarded Off
3	UG1062 E	MISUBIS HI	1994	D/Cabin		4056-HN7447	VSM21-4625	To Be Boarded Off
6	UG1995 E	HONDA	2009	Sport	XL-125	L125E- 5603194	L125S- 5749040	To Be Boarded Off
7	UG3839 R	JAILING	2009	Sport	JL156FML	-09A345501	LAAAJKJG- 190001934	To Be Boarded Off
8	UG2840 R	JAILING	2009	Sport	JL156FML	-09A345501	LAAAJKJG- 190001935	To Be Boarded Off
9	LG0043 -030	ISUZU DEMAX	2016	D/Cabin	JR5G	4597423	RH4CDMM374 9-12A17	Running
10
	REG. NO.	MAKE	MODEL/YE AR	Type	EGINE MODEL	ENGINE NO.	CHASS NO.	Remarks
S/N
1	LG0020 -030	TOYOTA	2015	D/Cabin	3L	C-21BA59	AHTFR22E706 100974	Running
2	LG0008 -030	FORD RANGER	2014	D/Cabin				Under Repair

---

3	LG0006 -030	YAMAHA	2014	Sport	DT-125	3TT-		Running
4	UG3159 R	MITSUBI SHI	2015	D/Cabin				Running
5	LG0017 -030	YAMAHA	2014	Sport	DT-125	3TT-208280		Running
6	UDX082 Y	YAMAHA	2012	Sport	DT-125			Running
7	LG0007 -030	YAMAHA	2014	Sport	DT-125			Omoro District
8	LG0009 -030	YAMAHA	2014	Sport	DT-125			Running
9	LG0018 -030	YAMAHA	2014	Sport	DT-125			Stolen
10	LGOO1 9-030	YAMAHA	2014	Sport	DT-125			Court Bailiff
11	UG1239 R	FORD RANGER	2009	D/Cabin	2KD	-7495631	AHTFR22G80 60	Poorly Running
12	LG0039 -030	YAMAHA	2016	Sport	YBR-125			Running
13	LG0038 -030	YAMAHA	2016	Sport	YBR-125			Running
14	LG0037 -030	YAMAHA	2016	Sport	YBR-125			Running
15	LG0036 -030	YAMAHA	2016	Sport	YBR-125			Running
16	LG151- 09	YAMAHA YBR	2009	Ybr-125	YBR-125	E3D7E-017675	LBPKE- 390027769	To Be Boarded Off
17	UDF 754A	HONDA XL-125	2008	Sport	XL125	5591853	5737722	Running
18	LG0049 -030	SIMBER - 156	2019	Sport	156 FMI	2K090848	LB412Y53K00 90848	New ( Paicho Sub. Cty)
19	LG0136 -09	TOYOTA	2008	D/Cabin	2KD-			Planning Unit
	REG. NO.	MAKE	MODEL/YE AR	Type	EGINE MODEL	ENGINE NO.	CHASS NO.	Remarks
S/N

---

1	UG 1830W	KOMAT’S U	GD6125(20 17)	Motor Grader	6D125	6D125-117292	KMTGDO28AH A001763	Running
2	UG 1929W	KOMAT’S U	WA250 (2017)	Wheel Loader	SAA6D102 FF-2	6D102- 26497752	KMTWA0207H A72905	Running
3	UG 2425W	SAKAI	SV520D(20 17)	Vibrator Roller				Running
4	UG 2291W	FUSO	6D16 (2017)	Water Bowser	6D16-	A71562	FM657F- A45427	Running
5	UG 2558 W	FUSO	6D16(2017)	Truck Dumper	6D16-	A71562	FM657F- A45427	Running
6	UG 2307W	FUSO	6D16 (2017)	Dumper Truck	6D16-	A70605	FM657F- A45226	Running

Appendix II(b): Summary of Sale: Motorcycles

S/N	Asset	No Of Assets	Costs
1	Motorcycles	04	400.000
2	Motor vehicles	16	84,027.340
3	Assorted scraps	-	1,500,000
	Grand total		85,927,340

Lot No	Asset	No Of Assets	Costs
1	BMK motorcycle	UG 2868 M	100,000
2	JIALING Motorcycle	UG 3300 M	50,000
3	BMK-L80 Motorcycle	UG 2869 M	100,000
4	YAMAHA Motorcycle	UG 3617 M	150,000
	TOTAL		400,000

Lot No	Asset	No Of Assets	Costs
6	Toyota Land Cruiser	LG 1492 M	7,100,000
7	Toyota Land Cruiser	LG 1064-09	8,000,000
8	Pick –up Nissan Hard Body Double Cabin	LG 0129-09	7,175,600
9	Isuzu Tipper Truck	UR O531	26,000,000
10	Suzuki Samurai	398 UZU	2,000,000
11	Pick –up Nissan Hard Body Double Cabin	UAJ 083 Z	2,000,000

---

12	Suzuki KB Double Cabin Pick-up		700,000
13	Toyota Hilux	LG 0069-09	860,000
14	Toyota Hilux		1,000,000
15	Suzuki Station Wagon	LG 0017-09	1,050,000
16	Toyota Hilux Double Cabin Pick- up	LG 0068-09	3,110,000
17	Toyota Hilux Double Cabin Pick up	LG 065-09	9,950,000
18	Tipper Truck Zeifang	LG 0063-09	5,627,740
19	Tipper Truck Zeifang	LG 0064-09	5,234,000
20	Bedford Truck		3,000,000
21	Bedford flat bed	UA 0180	1,220,000
22	Assorted scraps		1,500,000
	Sub-Total		85,527,340
			400,000
	Grand Total		85,927,340

Appendix III: Procurements- COVID-19

Invoice Number	Paymen t Date	Suppli er	Description /Purpose	EFT / Check Number	Invoice Amount	Distribution Amount	Remarks
HEL/57/06 /20	18/06/20 20	Elvis Okello Roman son	Payment to facilitate e- meetings for COVID-19.	30057044	2,500,00 0	2,500,000	Procurement approved by contracts committee, Stores records posted.
HEL/85/06 /20	25/06/20 20	Onyayi Willia m Who	Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.	30515430	4,000,00 0	4,000,000	Procurement approved by contracts committee, Stores records posted.
HEL/86/06 /20	25/06/20 20	Aber J enifer	Payment for logistics for COVID-19 activities under COVID-19 funding	30515432	4,000,00 0	4,000,000	Procurement approved by contracts committee, Stores records posted.

---

HEL/85/06 /20	25/06/20 20	Elvis Okello Roman son	Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.	30515452	1,000,00 0	1,000,000	Procurement approved by contracts committee, Stores records posted.
HEL/86/06 /20	25/06/20 20	Muloya Felix	Payment for logistics for COVID-19 activities under COVID-19 funding	30515403	4,215,00 0	4,215,000	Procurement approved by contracts committee, Stores records posted.
HEL/86/06 /20	25/06/20 20	Anena Grace	Payment for logistics for COVID-19 activities under COVID-19 funding	30515442	4,000,00 0	4,000,000	Procurement approved by contracts committee, Stores records posted.
HEL/85/06 /20	25/06/20 20	Tabu Cosma s	Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.	30515443	4,000,00 0	4,000,000	Procurement approved by contracts committee, Stores records posted..
Total						23,715,000

S/N	Item Descriptions	Unit of	Quantity	Quantity	Unit Price	Value (UGX)
^	^	Measure	Received	Issued	^	^
A	FOOD ITEMS
1	Posho-Maize Flour	Kgs	117,905	117,905	2,200	259,391,000
2	Beans-kg	Kgs	54,000	54,000	3,500	189,000,000
3	spiced carton rice 36pkt per	Boxes	75	75	3,200	240,000
4	Rice-kg	Kgs	3,637	3,637	3,000	10,911,000
5	Corn Soya Blend-kgs	Kgs	1,782	1,782	3,200	5,702,400

---

6	Cooking Oil-Litre	Liters	1,834	874	7,000	12,838,000
7	Table salt -500g	Kgs	2,109	2,109	600	1,265,400
8	Baking Flour-Kg	Kgs	228	228	5,000	1,140,000
9	Baking Powder-carton	Ctns	4	4	500	2,000
10	Eggs-1 piece	Pcs	192	192	9,000	1,728,000
11	Silver Fish-Lacede-small fish-kg	Pcs	115	115	3,000	345,000
12	Sugar	Kgs	3,182	3,182	4,000	12,728,000
B	DISINFECTANTS					0
1	Laundry Bar Soaps-Blue (600-800g)	1	10,315	9,115	2,000	20,630,000
2	liquid soap in liters	Jerrycans	416	354	14,219	5,915,200
3	Alcohol-based Hand Sanitizer-20litres	Ltrs	14	10	122,000	1,708,000
4	Alcohol-based Hand Sanitizer- bottles	Bottles	641	613	14,000	8,974,000
5	Bathing Soap-Skin Guard- 55g	Cartons	2	2	2,000	4,000
6	Alcohol Swaps/Pads- 100piece	Piece	40	40	3,500	140,000
7	Dettol Liquid Soap-250 ml	250ml	4	4	2,000	8,000
8	Hand Wash-moisturizer with Dispenser	500 ml	50	6	2,000	100,000
9	Disinfectant-no description -Liters	Ltrs	140	125	20,000	2,800,000
10	Sodium Hypochlorite 3.5% Sltion	750 ml	666	666	10,000	6,660,000
11	Sodium 3.5% Hypochlorite	250 ml	108	108	5,500	594,000
12	Sodium Hypochlorite 6% Solution	5ltrs	19	19	65,000	1,235,000
C	MEDICAL EQUIPMENTS					0
1	Infrared Digital Thermometer-	Pcs	52	47	650,000	33,800,000
2	Hand washing With Stands And Cans Facility	Set	518	417	35,000	18,130,000
3	SAMPLE Carriers	Pcs	12	6	55,000	660,000
4	Bottle Sprayer-1 Liter	Pcs	210	208	6,000	1,260,000
5	Small Radio-Leotec	Pcs	350	350	20,000	7,000,000
6	Basin-20ltr	Pcs	50	50	5,000	250,000
7	Jerry Can-5litres	Pcs	1,007	1,007	8,000	8,056,000
8	Bathing Bucket Plastic-10 Liters	Pcs	20	20	5,000	100,000
9	Sprayer-Manuel -16 Liters	Pcs	4	4	45,000	180,000
10	Dust Bin 240'950 Ltr)	Pcs	10	4	14,000	140,000
11	Sharp 8ts (7.24) Container-Plastic	Pcs	7	-	5,000	35,000
12	Mega Phones	Pcs	44	44	75,000	3,300,000
D	Personal Equipments Protective					0
1	Inspection Piece Glove-100	Pcs	600	47	1,000	600,000
2	Safety Goggle	Pcs	1,007	769	10,000	10,070,000
3	Aprons Disposables	Pcs	827	455	5,000	4,135,000

---

4	Face Shield-Disposable Protective	Pcs	1,048	76	5,000	5,240,000
5	Surgical Glove-Latex 7 1/2 =100 Pieces	Pcs	25	25	140,000	3,500,000
6	Examination Gloves- Medium	Pcs	356	287	2,000	712,000
7	Heavy Duty Gloves-1 Pair	Pcs	50	15	5,200	260,000
8	Surgical Masks	Pcs	57,530	56,500	500	28,765,000
9	Respirator N95	Pcs	570	490	2,200	1,254,000
10	Face Mask Ffp 1piece	Pcs	200	200	2,200	440,000
11	Cloth Masks-Ug	Pcs	259,493	252,113	1,000	259,493,000
12	Theatre Gown-Disposable 1 Piece	Pcs	182	167	20,000	3,640,000
13	Coverall-Disposable Piece 1	Pcs	247	37	20,000	4,940,000
15	Suit Re-Usable - 1 Pices	Pcs	40	40	20,000	800,000
16	Ebola Pvc Boots-1 Pair	Pcs	52	29	4,000	208,000
E	Bedding Materials	Pcs				0
1	Blanket 4'x 6' 1 Piece	Pcs	60	60		2,100,000
2	Bed Sheet 4'x 6' 1 Piece	Pcs	80	80	20,000	1,600,000
3	Mattress 3 and 4 Inch	Pcs	140	140	85,000	11,900,000
4	Motorcycle -Honda Dt	No	2	2	11,000,000	22,000,000
5	Fuel	Ltrs	1,437.84		3,700	5,320,000
	TOTAL					983,947,000

Appendix V: Under Staffing

APPROVED STAFF ESTABLISHMENT FOR GULU DISTRICT LOCAL GOVERNMENT	<	<	<	<
	Job Title	Approved	Filled	Vacant
	Officer Of The Chief Administrative Officer	3	2	1
	Administration Department	29	26	3
	Finance Department	14	12	2
	Planning Department	4	1	3
	Works Department	18	16	2
	Education Department	7	6	1
	Community Based Services Department	8	7	1
	Gulu Juvenile Centre/Remand Home	12	3	9
	Natural Resources Department	9	7	2
	Production Department	16	7	9
	Trade, Commerce, Industry and Local Economic Development Department	6	2	4
	Health Services Department	10	8	2
		136	97	39
	Approved Staff Establishment For Sub County Gulu District Local Government
	Job Title	Approved	Filled	Vacant

---

1	Sub County Chief /SAS	6	6	0
2	Veterinary Officer	6	3	3
3	Agricultural Officer	6	6	0
4	Fisheries Officer	6	0	6
5	Community Development Officer	6	6	0
6	Assistant Animal Husbandry Officer	6	1	5
7	Assistant Agricultural Officer	6	0	6
8	Assistant Fisheries Development Officer	3	1	2
9	Assistant Entomological Officer	3	2	1
10	Senior Accounts Assistant	6	6	0
11	Accounts Assistant	6	6	0
12	Parish Chief	25	25	0
14	Office Typist	6	0	6
15	Office Attendant	6	0	6
	Sub-Total	97	62	35
	GRAND TOTAL	233	159	74
	PERCENTAGE	100%	68%	32%