OFFICE OF THE AUDITOR GENERAL
THE REPUBLIC OF UGANDA
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF NAKASONGOLA DISTRICT LOCAL GOVERNMENT
FOR THE YEAR ENDED 30TH JUNE 2017
OFFICE OF THE AUDITOR GENERAL
UGANDA
1
TABLE OF CONTENTS
LIST OF ACRONYMS ......................................................................................................... 2
Key Audit Matters ............................................................................................................. 4
Emphasis of Matter........................................................................................................... 4
Outstanding Pension and Gratuity Liability ........................................................... 4
Other Matter ...................................................................................................................... 4
Failure to Implement Budget as approved by Parliament .................................. 4
Low Recovery of Youth Livelihood program funds. ............................................. 5
Under Staffing ............................................................................................................ 6
Failure to Meet Minimum standards in Primary Schools ..................................... 6
Management’s Responsibility for the Financial Statements ....................................... 7
Auditor’s Responsibilities for the Audit of the Financial Statements ........................ 8
Appendix 1 Pension and Gratuity arrears to Pensioners ......................................... 10
Appendix 2 Budget Performance .................................................................................. 13
Appendix 3 Low Recoverability of Youth Livelihood Funds ...................................... 16
Appendix 4 Understaffing ............................................................................................. 16
2
LIST OF ACRONYMS
DLG District Local Government
PFMA Public Finance Management Act 2015
ISSAI International Standards of Supreme Audit Institution
LGFAM Local Governments Financial and Accounting Manual 2007
LGFAR Local Governments Financial and Accounting Regulations 2007
MoESTS Ministry of Education Science and Technology and Sports
MoFPED Ministry of Finance Planning and Economic Development
NMS National Medical Stores
UGX Uganda Shillings
PPDA Public Procurement and Disposal of Assets
YLP Youth Livelihood Programme
MMHS Management of Medicines and Heath Supplies
MIS Management Information System
HC Health Centre
TB Tuberculosis
Ltd Limited
3
REPORT OF THE AUDITOR GENERAL
ON THE FINANCIAL STATEMENTS OF NAKASONGOLA DISTRICT LOCAL GOVERNMENT
FOR THE YEAR ENDED 30TH JUNE 2017
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion
I have audited the financial statements of Nakasongola District Local Government which
comprise the Statement of Financial Position as at 30th June 2017 and the Statement of
Financial Performance, Statement of Changes in Equity and the 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 Nakasongola District Local Government for
the year ended 30th June 2017 are prepared, in all material respects in accordance with
section 51 of the Public Finance Management Act, 2015 and the Local Governments
Financial and Accounting Manual, 2007.
Basis for Opinion
I conducted my audit in accordance with International Standards of Supreme Audit
Institutions (ISSAIs), the National Audit Act 2008 and the Audit Methodology of my
Office. 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 Ethics
Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA
Code) together with the ethical requirements that are relevant to my audit of the
financial statements in Uganda. I have fulfilled my other ethical responsibilities in
accordance with these 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.
4
Key Audit Matters
Key audit matters are those matters that, in my professional judgment, are 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
forming my opinion thereon, and I do not provide a separate opinion on these matters. I
have determined that there are no key audit matters to communicate in my report.
Emphasis of Matter
Without qualifying my opinion, I draw attention to the following matter described in the
statement of financial position.
Outstanding Pension and Gratuity Liability
I noted that the district had an outstanding pension and gratuity liability of
UGX.263,343,887 by the close of the financial under review as shown in appendix 1.
The Accounting Officer explained that the outstanding pension and gratuity liability for
the 57 former employees had not been cleared but UGX.184,172,715 had been provided
for in the 2017/18 budget.
The Accounting Officer should ensure that the pension and gratuity claims are settled.
Other Matter
In addition to the matter raised above, I consider it necessary to communicate the
following matters other than those presented or disclosed in the financial statements:
Failure to Implement Budget as approved by Parliament
Section 45 (3) of the Public Finance Management Act, 2015 states that “ An Accounting
Officer shall enter into an annual budget performance contract with the Secretary to the
Treasury which shall bind the Accounting Officer to deliver on the activities in the work
plan of the vote for a Financial year, submitted under section 13 (15)” of the said Act.
I observed that out of the budgeted revenue of UGX.21,711,530,880 the district
received UGX.19,284,275,290 (89%) resulting into a shortfall of UGX.2,427,255,590
(11%). Consequently, a number of planned activities were not implemented. The
5
most greatly affected outputs included valley tanks construction and construction of
class rooms and stance latrines as shown in appendix2
Failure to implement activities denies service to the beneficiary communities and defeats
the purpose for which budgeting and budgetary controls are instituted. The failure to
implement all the planned activities may have been a result of inadequate releases or
may be an indication of inefficiency.
In his response the Accounting Officer explained that the valley tanks were approved,
three of which were to be funded under the rural water grant and the fourth under
DDEG. However; after the Work plan had been approved the Ministry of Water and
Environment directed the district not to budget for valley tanks under the rural water
grant since the new guidelines allowed the budget for Production wells to serve as water
sources for piped water schemes.
In addition, underperformance in roads was attributed to budget cuts while follow ups
made with Uganda Road Fund did not yield positive results.
The Accounting Officer should engage the relevant authorities and ensure that budget
deficiencies are addressed so that all the allocated funds are released and all activities
are implemented according to the budget as approved by parliament.
Low Recovery of Youth Livelihood program funds.
Section 6(1) of the Youth Livelihood Programme (YLP) document 2013 requires all
Project Funds disbursed to each Youth Interest Group to be treated as a Revolving Fund
to be repaid in accordance with the Project Financing Agreement between the District
Local Government and the beneficiary Youth Interest Group witnessed by the Area
resident State Attorney. However, an analysis of recovery of the programme funds
revealed that only UGX.76,582,000(40%) out of UGX.188,656,000 had been received
from the 12 Youth Interest Groups leaving a balance of UGX. 112,072,000 (60%) as
show in appendix 3
6
The Accounting Officer attributed low recovery to the long gestation period in order to
start making recoveries for most youth projects. I advised the Accounting Officer to
ensure that all the outstanding monies be recovered.
Under Staffing
The District has an approved staff structure of 498 positions. However, out of the
approved 498 positions only 349 (70%) are filled leaving a staffing gap of 149 (30%)
positions as shown in appendix 4.
Understaffing overstretches the available staff beyond their capacity, creates job-related
stress to the fewer staff and negatively affects the level of public service delivery to the
community.
The Accounting Officer attributed the matter to inadequate funding under the wage bill
but stated that the recruitment process was on going by the District Service Commission
to fill some positions.
The Accounting Officer should continue engaging the Ministry of Public Service, the
Ministry of Local Government and the Ministry of Finance Planning and Economic
Development to address the challenge.
Failure to Meet Minimum standards in Primary Schools
Section 2.1.2 (a) of the LGMSD operational manual, 2009 states that Local governments
will deliver services in conformity with the standards and the manual requires a class
room pupil ratio of 1:55 and Desk pupil ratio of 1:3 with permanent teacher
accommodation for at least 4 teachers in a primary school. However, Inspection of
Nezikokolima and Kyalweza Primary schools revealed that the schools were operating
below the minimum standards with pupils of different classes sharing classrooms while
others were studying under shades with a few desks as shown in the pictures below;
7
Kyalweza P/S Nezikokolima Primary School
P.2 (18 Pupils),P.3(19 pupils),P.4(17) pupils studying in the same class.
P.4 class with 52 pupils studying under the shade with ten desks.
Failure to meet the minimum standards by the schools may lead to poor academic
performance. The Accounting Officer explained that about 34 primary schools in the
district have inadequate classrooms and the majority of them have four or less
classrooms. That the District depends majorly on school facilitation grant (SFG) for
school infrastructure construction which is too meagre to create an impact in all the
schools that do not have permanent classrooms but follow-ups had been made to lobby
for funds with the Ministry of Education and NGOs.
I advised the Accounting officer to liaise with the Ministry of Education and Sports to
address the challenges.
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 Public Finance Management Act, 2015, the Accounting Officer is
accountable to Parliament for the funds and resources of Nakasongola District Local
Government.
The Accounting Officer is also responsible for the preparation of financial statements in
accordance with the requirements of the Local Governments Financial and Accounting
Manual, 2007 and the Public Finance Management Act 2015 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 ability to continue delivering its mandate, disclosing, as applicable, matters
8
related to affecting the delivery of the mandate of the District and using the Local
Governments Financial and Accounting Manual, 2007 and Public Finance Management
Act, 2015 unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the District financial reporting
process.
Auditor’s Responsibilities for the Audit of the Financial Statements
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 ISSAIs, 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 our opinion. The risk of not detecting a material misstatement resulting
from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of
internal control.
Obtain an understanding of internal control relevant to the audit in order to
design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the district’s internal
control.
Evaluate the appropriateness of accounting policies used and the reasonableness
of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis
of accounting and, based on the audit evidence obtained, whether a material
9
uncertainty exists related to events or conditions that may cast significant doubt
on the district’s ability to deliver its mandate. If I conclude that a material
uncertainty exists, I am required to draw attention in my auditor’s report to the
related disclosures in the 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.
John F.S. Muwanga AUDITOR GENERAL 4th December, 2017
10
Appendix 1 Pension and Gratuity arrears to Pensioners
No.
Name of Officer Post at retirement National ID No.
Category Account Details
Pension and Gratuity Arrears
Bank Name Account Number Gratuity
Pension Arrears Total Amount Purpose
1 Matovu Patrick Vehical attendant CM7804410005TH Trad Post Bank 3010052000130
328,833 328,833
Pension Arrears
2 Luyimbazi Stephen
Assistant Community Dv't Off CM80044101Y2GL Trad Post Bank 1030028001840
316,236 316,236
Pension Arrears
3 Kibalama David Vehical attendant CM64044101QPGC Trad Post Bank 1030028001843
3,946,338 3,946,338
Pension Arrears
4
Maguzi Sembuya Wilson Records Assistant CM71044101U5JD Trad Post Bank 1030028005535
813,981 813,981
Pension Arrears
5 Nabazze Faith
Sen. Office Supervisor CF620441004X8E Trad
Stanbic bank 0121025040801
3,128,331 3,128,331
Pension Arrears
6 Sekamatte Disan Parish Chief CM470441011QYD Trad Centenary 3520022875
1,658,529 1,658,529
Pension Arrears
7 Bisaso Ali Sub-County Chief CM650571003UMC Trad Post Bank 1030028000052
2,468,271 2,468,271 Pension Arrears
8 Sekitoleko Christopher Parish Chief CM54044102ND4D Trad Post Bank 1030028001839
2,738,793 2,738,793
Pension Arrears
9 Bukenya Christian Parish Chief CM410441031ZJK Trad
Stanbic bank 0121025511001
2,469,399 2,469,399
Pension Arrears
10 Serugwa Damasco Parish Chief CM46044100ZMDL Trad Centenary 3520022803
1,547,949 1,547,949
Pension Arrears
11 Wandira James Parish Chief CM5404410169RS Trad Centenary 3520023488
2,278,404 2,278,404
Pension Arrears
12 Aupal Jean sammy Senior Accountant CM60043100ZF9J Trad Post Bank 1030028001928
9,892,293 9,892,293
Pension Arrears
11
13 Senyonjo Yekosofati Mechanic CM450441022W2A Trad Centenary 3520025276
2,738,793 2,738,793
Pension Arrears
14 Musasizzi Moses Parish Chief CM7104410242MC Trad
Stanbic bank 9030001071288
802,731 802,731
Pension Arrears
15 Lubega Patrick
Assistant Community Dv't Off CM70044100U60K Trad Post Bank 1030028005603
1,088,472 1,088,472
Pension Arrears
16
Muwonge
Stephen Parish Chief CM57044101UP1K Trad Post Bank 1030028000782
2,690,343 2,690,343
Pension
Arrears
17
Kasozi Kayondo William
Supervisor of Works CM6004410193NG Trad Post Bank 1030028001331
5,261,328 5,261,328
Pension Arrears
18 NakitendeHadijah Records Assistant CF62044100UEJK Trad Post Bank 3010028000165
3,612,375 3,612,375
Pension Arrears
19 Kayiira Peter Parish Chief CM39044100XYAF Trad Post Bank 1030028001834
1,256,280 1,256,280 Pension Arrears
20 Nakyazze Margrate Records Assistant CF68069100XYAF Trad
Stanbic bank 0121025470901
1,999,731 1,999,731
Pension Arrears
21 Kalanzi Isaiah Sen. Ass. Com. Dev. Off. CM64012102ZWK Trad
Stanbic bank 0121494380701
2,014,608 2,014,608
Pension Arrears
22 Nansubuga florance Office typist CF65044102X6NG Trad Post Bank 1030028001909
707,334 707,334
Pension Arrears
23 Ssekandi William
Asst. Supplies Officer CM680441020TZC Trad
Stanbic bank 9030001167552
2,841,731 2,841,731
Pension Arrears
24 Sebayaza Kenneth Sen. Accts Asst CM7404410050CL Trad
1,813,852 1,813,852
Pension Arrears
25 Nagawa sylivia Office Attendant CF830441005NFH Trad Centenary 3520025671
364,401 364,401
Pension Arrears
26
Lubega Ronald Kimeze Parish Chief CM630251030H Trad Centenary 3520023550
708,282 708,282
Pension Arrears
27 Semakula Richard Head Teacher CM54044101G63A Tea Centenary 3520055608 22,294,452 12153945 34,448,397 Grat & Arrears
28 Nalwoga Justine Stenographer CF7104441032JNG Trad
Stanbic bank 0121025452501
2,088,594 2,088,594
Pension Arrears
12
29 Mukasa Samuel
Assistant veterinary Officer CM620691039YDG Trad Post Bank 1030028004315 17,808,728
9,993,006 27,801,734 Grat & Arrears
30
Ssemanda Japeth Morton Deputy Htea CM530441008PXC Tea
Stanbic bank 0121025040701 13,253,701
5,296,820 18,055,521 Grat & Arrears
31 Kyeyune Sylivester Parish Chief CM43044102QCUF Trad Centenary 352002612
961,875 961,875
Pension Arrears
32 Kalyesubula Godfrey Parish Chief CM5504410042IJ Trad Centenary 3520022390
1,381,224 1,381,224
Pension Arrears
33 Kizito John Bosco
Senior Assistant Secretary CM48023103MJMH Trad Centenary 3520022723
4,832,973 4,832,973
Pension Arrears
34 Boogere Edward Records Assistant CM7404410053NL Trad Post Bank 1030028001864
365,940 365,940
Pension Arrears
35 Senkasi Henry District Planner CM730441008LMD Trad
Barclays Bank 0348226371
6,239,790 6,239,790
Pension Arrears
36 Kafeero Dirisa Vermin Hunter Trad Post Bank 1030028001876
758,556 758,556
Pension Arrears
37 Mayiteki Yekosofati Teacher CM52044102KFHD Tea
Stanbic bank 9030010634384
8,116,125
5,366,073 13,482,198 Grat & Arrears
38 Mbaziira Stephen Parish Chief CM55044102HKXC Trad
Stanbic bank 0121025001
1,168,728 1,168,728
Pension Arrears
39 Gwirabi Kayise Fred Vermin Hunter CM64044102WR2K Trad Post Bank 1030028001921
892,449 892,449
Pension Arrears
40 Basirima Stephen Vehical attendant CM6104410000UK Trad Post Bank 3010028000177
328,833 328,833
Pension Arrears
41 Senyonga G William Vermin Hunter CM460441032VZF Trad Post Bank 1030028001855
914,736 914,736
Pension Arrears
42 Kinuge J Edward Parish Chief CM8004410232FA Trad Centenary 3520022327
272,994 272,994
Pension Arrears
43 Serugo Simon Vehical attendant CM6044100746F Trad Post Bank 1030028001847
590,577 590,577
Pension Arrears
44 Musasizzi David Vehical attendant CM77044102CJOA Trad Post Bank 1030028001823
456,399 456,399
Pension Arrears
45 Kimeze Bosco Mechanic CM6904410057KH Trad Stanbic bank 0121025162401
974,415 974,415
Pension Arrears
13
46 Nakato Grace Office Attendant CF9304410057KH Trad Post Bank 1030028001498
751,146 751,146 Pension Arrears
47 Ssejjemba Moses Office Attendant CM74044100NDDE Trad Post Bank 1030028001849
736,269 736,269
Pension Arrears
48 Besisira George Stores Assistant CF790441003V7E Trad
Stanbic bank 9030006019322
3,557,142 3,557,142
Pension Arrears
49 Mutebi David Health Asistant CM5000231007P8E Trad
Stanbic bank 9030001114777
1,474,235 1,474,235
Pension Arrears
50 Mugerwa John Clerical Officer CM390441001HCG Trad Post Bank 1030028001853
1,249,725 1,249,725
Pension Arrears
51 Sekayita David Vermin Hunter CM770441032NMH Trad
Stanbic bank 0121025779101
855,228 855,228
Pension Arrears
52 Serubombwe Livingstone Mechanic CM45044100XZOK Trad Post Bank 1030028001889
582,540 582,540
Pension Arrears
53 Ndibadawa Mariam Accounts Assistant CF700831030VMF Trad Post Bank 1030028001846
806,835 806,835
Pension Arrears
54 Nsabwe Margret Office Attendant CF 51044102HPF Trad Centenary 3520023007
572,622 572,622
Pension Arrears
55 Nanziri Deborah sen Asst CDO Trad
Stanbic bank 0121025163301
10,731,732 10,731,732
Pension Arrears
56 Nsamba Moses Head Teacher CM67044100RLHC Tea Post bank 1030028003279 31,323,869 31,323,869 Grat
57 Lotaaya Mike Head Teacher CM630441001UQJ Tea Post bank 1030028001127 35,198,993 35,198,993 Grat
TOTAL 127,995,868
135,843,019 263,343,887
Appendix 2 Budget Performance
Items Initial Approved Budget Revised Approved Budget Actual Amounts realized Variance %age variance
Audit comments
Local Revenue
600,281,500 454,315,000 377,599,737
76,715,263 0.17
No evidence of follow up of unreleased funds
Central Gov't Grants
178,916,701,121 19,174,267,725 17,711,633,512
1,462,634,213 0.08 As above
Donor funds -
14
- - -
Transfers received from other Government units
658,424,000 2,082,948,155 1,195,042,041
887,906,114 0.43
As above
Total receipts
180,175,406,621 21,711,530,880 19,284,275,290
2,427,255,590 0.11 As above.
A review of the budget performance for a sample of key activities revealed that the district did not achieve some of the budgeted
outputs for the year as shown below;
Department Item Description Planned Output
Actual Output
Output variance
Amount Budgeted UGX ’000
Amount Released UGX’ 000 Variance UGX ‘000 Audit Remarks
Water Boreholes drilled
8
7
1
205,552
244,391 38,839 Despite the availability of funds the output target was not met by 12%
Valley tanks constructed
4
3
1
153,773 112,983 (40,790)
Under performed by 25%. No evidence of follow up of unreleased funds
Construction of Public latrines
1
1
0
12,000 14,858 2,858
More funds released on top of the budgeted and no evidence of supplementary.
Education
Classrooms constructed under UPE
6
-
6
10,750
14,347 3, 597 Not implemented despite the release of funds.
Furniture received
36
-
36 Not implemented and no follow up on release of funds.
Latrine stances constructed
5
-
Not implemented and no follow up on release of funds.
15
5
Transport equipment
145,000
160,812 15,812
Excess release of funds and no evidence of purchase of equipment.
Production and marketing
Establishing MIS System
1
1
8,500
6,500 (2,000) Equipment purchased awaiting installation and training of users.
Works
Rural road rehabilitation (Kms)
60
55
5 Under performed
Routine mechanized maintenance
90
87
3
466,436 319,491 (146,945) 32% of funds not released. Under performed by 3.3%
Routine manual maintenance
392
249
143 Under performed by 36%
Un implemented procurements worth UGX.273,138,208
Subject of Procurement Amount Source of funding Contract type
Procurement of 36 three seater Desks for Nezikokolima 5,940,000 SFG Lump sum
Procurement of the irrigation equipment and installation at Junda 14,000,000 DDEG Lump sum
Completion of Ice plant 10,000,000 DDEG Lump sum
Construction of a two classroom block at Nezikokolima 48,000,000 SFG Lump sum
Construction of a five stance latrine at Ddagala P/S 19,198,208 SFG Lump sum
Construction of 4 valley tanks 166,000,000 Rural water Grant Lump sum
Procurement of a motor-cycle (YBR125) Yamaha Finance
Department
10,000,000 Unconditional Grant and Local
Revenue
Lump sum
Total 273,138,208
16
Appendix 3 Low Recoverability of Youth Livelihood Funds Group Amount
disbursed Amount Recovered
Amount Due
Nalukonge Piggery Project Lwabiyata 7,500,000 7,500,000
Kikaraganya Youth Cattle rearing Dev’t Project cattle Group Lwampanga
10,330,000 10,330,000
Wabusaana Piggery Youth Project Lwabiyata 7,000,000 7,000,000
Namasa rise Youth Dev’t Cattle Project Nabiswera 9,000,000 9,000,000
Minawo Youth OX-ploughing group Nakitoma 10,304,000 10,304,000
Buruli Quarter Balikwewunya boda boda project
Nakasongola
12,000,000 1,300,000 10,700,000
Nyakatuba Animal Traction Dev’t Group 10,105,000 1,110,000 8,995,000
Kyakatono bull fattening youth Group Nakitoma 11,550,000 11,550,000
Kalinda Cattle rearing youth group 6,750,000 6,750,000
Kyambogo youth cattle fattening project Kakooge 9,000,000 9,000,000
Batuusa Cattle fattening youth project Kakooge 9,000,000 9,000,000
Nakasongola L.C.1 Kusasira Kwamukama metal workshop youth group
11,995,000 11,995,000
Total 114,484,000 2,410,000 112,074,000
Appendix 4 Understaffing Job Tittle Approved Filled Vacant
Senior Records Officer 1 0 1
Procurement Officer 1 0 1
Personal Secretary 1 0 1
Records Officer 1 0 1
Pool Stenographer 1 0 1
Assistant Law Enforcement Officer 3 1 2
Parish Chiefs 42 39 3
Department Total 50 40 10
Finance Department
Senior Accountant 1 0 1
Accountant 1 0 1
Accounts Assistant 7 5 2
Department Total 9 5 4
Statutory Body
Chair Person DSC 1 0 1
PPO/Secretary DSC 1 0 1
Clerk to Council 1 0 1
Secretary Contracts Committee 1 0 1
SAS/Sec District Land Board 1 0 1
17
Personnel Officer 1 0 1
Clerk Assistant 1 0 1
Department total 7 0 7
Production department
Principal Veterinary Officer 1 0 1
Principal Entomology Officer 1 0 1
Principal Commercial Officer 1 0 1
Senior Fisheries Officer 1 0 1
Senior Agricultural Officer 1 0 1
Entomology Officer 1 0 1
Animal Production Officer 1 0 1
Fisheries Officer - Aquaculture 1 0 1
Commercial Officer 1 0 1
Vermin Control Officer 1 0 1
Department total 10 0 10
Education Department
Sports Officer 1 0 1
Education Officer/SN E 1 0 1
Stenographer/Secretary 1 0 1
Driver
Driver
Department total 3 0 3
Works Department
District Engineer 1 0 1
Superintendent of Works 2 1 1
Road Inspector
Engineering Assistant 4 0 4
Bore Hole Maintenance Technician 1 0 1
Artisan (Trade Tested) 1 0 1
Stores Assistant 1 0 1
Office Assistant
Plant Operator 10 7 3
Driver
Department total 20 8 12
Job title Approved Filled Vacant
Community Based Service Dep’t
Office Typist 1 0 1
Driver 1 0 1
Departmental total 2 0 2
Natural Resources Dep’t
18
Staff Surveyor 1 0 1
Land Valuer 1 0 1
Registrar of Titles 1 0 1
Assistant Records Officer 1 0 1
Office Typist 1 0 1
Office Attendant 1 0 1
Driver 1 0 1
Section total 7 0 7
Planning Unit
Senior Population Officer 1 0 1
Assistant Statistical Officer 1 0 1
Unit Total 2 0 2
Internal Auditor
Office Typist 1 0 1
Driver 1 0 1
Sub total 2 0 2
Health Department
District Health Officer 1 0 1
ADHO/Environmental Officer 1 0 1
ADHO/MC 1 0 1
Senior Health Educator 1 1 0
Biostastician 1 1 0
Senior Accounts Assistant 1 1 0
Stenographer secretary 1 1 0
Cold Chain Technician 1 0 1
Stores Assistant 1 1 0
Office Attendant 1 1 0
Driver 1 1 0
Senior Medical Officer 2 1 1
Senior Clinical Officer 7 8 -1
Clinical Officer 11 13 -2
Dispenser 2 1 1
Public Health Dental Officer 2 3 -1
Laboratory Technician 9 11 -2
Ass. Ent. Officer (MED) 2 1 1
Nursing Officer (Nursing) 9 8 1
Nursing Officer (Midwifery) 2 11 -9
Theatre Assistant 4 3 1
Enrolled Nurse 47 57 -10
Enrolled Midwife 40 31 9
19
Office Typist 2 1 1
Laboratory Assistant 9 11 -2
Health Assistant 29 13 16
Health Information Assistant 9 11 -2
Nursing Assistant 67 60 7
Driver 2 1 1
ASKARI 60 30 30
Porter 60 43 17
Departmental total 386 325
Departmental Un filled Under (Un filled) 90
Departmental excess excess 29
Summary Total
Total Approved 498
Total Filled 349 (excluding excess of 29)
Un filled Posts (staff Gaps) 149 G.TOTAL UN FILLED
149