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 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 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 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 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 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 2019/2020the endNo of strategic goals/ objectivestotal of% of number strategic objectives 1 2 32 4 0 633.3 66.7 0 100Fully 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.ITheThe advised the Accounting Officer to engage MoFPED and have the unimplemented activities rolled over for implementation in the subsequent periods.I 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 collectionsAccounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic.The revisenoted the response and advised the Accounting Officer to always the budget with approval of council to reflect such unforeseen circumstance.I 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 Source: Financial Statements 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% 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.UnderThe 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. 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 activitiesSummary of Performance by Outputs Activity details-Analysis Categor y of outputsNo. of outp uts samp led% of total out- puts samp ledExpendi ture UGX Bn% proporti on to total expendi tureTotal no of activiti es in the output sNo. of Fully Quanti fied activiti esNo of activiti es not fully quanti fied% quantific ation of activities @ category of output11 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 analysisFully quantifie d outputs 2 Insuffici ently quantifie d outputs 3 Outputs 4 not quantifie d TotalOut commend the Accounting Officer for the effort.I 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-upI Total no of activi ties% prop ortio n to total expe nditu reNo of Fully impl eme nted activi tiesNo. Of parti ally impl eme nted activi tiesNo of activi ties that were not imple ment edExtent of impln of activit ies per categ ory of output 8 73 0.93 54 13 13 00 00 100Expe ndit ure UGX% of impl eme ntat ionCategor y outputofNo of out putsTable showing the level of implementation per outputs by activities Summary of Performance by Output Activity details-Analysis3 27 0.79 46 04 00 04 00 7000 00 00 00 00 00 00 00 00Fully impleme nted outputs 5 Partially Impleme nted outputs 6 Outputs Not Impleme nted Totalimplementation 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 1Accounting 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 analysisBnPartialThe 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 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.1.8noted 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 belowNo Details1 2 3 4Quarter One Quarter Two Quarter Three Quarter FourSource: OAG analysisDeadline for submission 31/10/2019 31/01/2020 30/04/2020 31/07/2020Actual date of submission 10/12/2019 01/02/2020 25/05/2020 Not submitted.yetCommentDelayed Delayed Delayed Delayedto 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.IFailureThe advised the Accounting Officer to always engage the PBS support of MOFPED timely resolution of system challenges.desk forI 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.TheThe I advised the Accounting Officer to always ensure that the performance reports are clear and accurate. 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 fundsReceipts The entity received a total of UGX 1,236,447,000 from different sources as summarised in the table belowNo. Details/Source 1 1.1 1.22 2.1 2.4Receipts from Treasury Supplementary budget allocation Receipts from MPs Sub Total Donations Receipts from Local donations-Cash Receipts Cash Sub Total Total Receiptsfrom Local donations-NonAmount (UGX)165,000,000 60,000,000 225,000,00027,500,000 983,947,0001,011,447,000 1,236,447,000a) 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 theI 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. 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 guidelinestothe 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.IThe 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 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. 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 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 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 FundingFor 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. 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 RECORDINGFurthermore, 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 USAGEExistence 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 ensurethe SN Unit/Depa rtment requiring vehicles No. of vehicl es allocat edType of vehicles allocated Are allocated vehicles adequate and appropria te (yes/no) Reasonsallocationforinadequate 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/CABIN3 PICK-UP No All are in dangerous mechanical conditions. Only 1 running 3 Administrati on D/CABINPICK-UP1 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 MAINTENANCEAdequacy of Vehicle Maintenance Funding4.4.0noted 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 0140,654,070 118,820,513 880,152 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 86,638,151The 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.I4.4.1The advised the Accounting Officer to devise strategies that would bring vehicle maintenance costs to manageable levels.I 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% 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:- 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 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. John F.S. Muwanga AUDITOR GENERAL 15 th December, 2020 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 byAchieved Target Financial year-end @ annual performance report Causes forthe variances for variances Audit conclusion Fully, partially, or Not implemented the in theno Is the performance of the activity accurately reported in the annual performance reports- (Yes/No) no reasonsIf give UGX (‘000’) UGX (‘000’) UGX (‘000’) annual performance report Administration 1381 District and Urban Admini stratio n ofRenovati on District store YES District storerenovated 7,590 7,590 7,590 7,590 Districtrenovatedstore 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 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 0Seed NA Partially implemented; No M&E report Quarter 4 report not availed. and ofMonitoring, Supervision Appraisal capital worksQuarterly and of worksQuarterly 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 ctionPit YES Construction of 1 block of 4 stances drainable latrine Patiko HC IIIat 21,621 21,621 21,621 18,419 ofConstructed 1 block 4 stances drainable latrine Patiko HC IIIat 0 Fully implemented; No M&E report Quarter 4 report not availed. No M&E report 23 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 roadsof 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 servcedRoads 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 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 andPipe 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 rehabilitatedboreholes and-25 0 Fully implemented; No M&E report Quarter 4 report not availed. 25 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 UKOMAT’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) TruckDumper 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 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 28604LBKEI790000 Brand New (Omara Ep.) 20 UEV284 K YAMAHA 2017 Sport E3N2E-080207 28098LBKEI790000 Brand New (Anywar G.) 21 UEV510 K YAMAHA 2017 Sport E3N2E-081668 28703LBKEI790000 Brand New (Lawach J.) 22 23 UEV335 K YAMAHA 2017 Sport E3N2E-079768 27835LBKEI790000 Brand New (Lanek Jp.) 24 UEV367 K YAMAHA 2017 Sport E3N2E-079761 27800LBKEI790000 Brand New Komakech J.) 25 UG2658 A YAMAHA 2017 Sport E3N2E-078189 26801LBKEI790000 Brand New (Opiyo A.) 26 UEV89O K YAMAHA 2017 Sport E3N2E-080023 27902LBKEI790000 Brand New (Acaye A.) 27 UEV892 K YAMAHA 2017 Sport E3N2E-080089 27854LBKEI790000 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) TruckDumper 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 spicedcartonrice 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 HandSanitizer-20litres Ltrs 14 10 122,000 1,708,000 4 Alcohol-based HandSanitizer- 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 Hypochlorite3.5% Sltion 750 ml 666 666 10,000 6,660,000 11 Sodium3.5%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 InfraredDigitalThermometer- Pcs 52 47 650,000 33,800,000 2 Hand washingWith Stands And CansFacility 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 Sharp8ts (7.24)Container-Plastic Pcs 7 - 5,000 35,000 12 Mega Phones Pcs 44 44 75,000 3,300,000 D PersonalEquipmentsProtective 0 1 InspectionPieceGlove-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-DisposablePiece1 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%