Pader NGO Forum Audit Report Year Ended 30th Jun 2010

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Democratisation, Justice And Peace Programmes

Pader NGO Forum

[

Audited Consolidated Fund Accountability Statement

For The Year Ended 30th June 2010

SEJJAAKA, KAAWAASE & CO.,

Certified Public Accountants.

31 Bukoto Street, Kololo

P. O. Box 7657, Kampala-UGANDA

Tel: + 256 - 41 - 540 648,

+ 256 - 31 - 263 287,

Fax: +256 - 41- 540 668

E-mail: [email protected]

Website: www.cpa.ug

mailto:[email protected]

mailto:[email protected]



Democratisation, Jllstice And Peace PrngrtUmnt.'5

Pader NCO Forum

Consolida ted Fund AccoutJtability Stateml!'lIt

ForThe Year Ended 3 0 ' ~ J u " , ~ 2010

TABLE OF CONTENTS

Page

List ofacronyms---------------------------_"

Programme information------- 11.0

2.0 Auditors' r e p o r t ~ - - - - - - - - - - - - - - - - - - - - - - - - - - 2 3.0 ConsoJid;lted Fund Accountability Statt:ment-----------------4,

'.0 Supplementary Information----------------------12

5.0 A&selLis tm g;-- - - - - - - - - - - - - - - - - - - - - -- - - - - l<

7.0 Findings, implications and r e l ; " o m m e n d a t i o n 5 ; - - - - - - - - - - - - - - - ~ 1 5

Sf!jjaaka, Kaawaase & Cn.

Certified Ptlblic Accountants



Delllor.rati...ation, Justice And Pence Programmes

Pad"NGO Fonun

COllsoJidated Fund ACCOfltJtability Sfatement

For The Year Ended 30 11, lIme 2010

AG M

BO D

CBo,

esos

DANIDA

DJPP

HUGGO

Mo,

NDNSP

NGOs

NSSF

OS !

PAYE

QAUM

UGX

LIST OF ACRONYMS

Annual General M e e t i n ~

Board Of Directors

Civil Based Oq;aniziltinn:o;

Civil Society Organizations

Danish International Developmcnl AgQl1CY (Denmilrk)

Democratization, Justice <Ind Peace Programmes

Hum.m Right!;.:md Good Govemllnce Offke

Member Organi:-.ations

National Districl.s Network Support PrOJ;ramme

No n - Governmental Orgimi7.ations

Nation,,1 Soei<ll Security Fund

Opt!Il Society Institute For East Africa

P"y As You Earn

Quality AssuT;:\nce CertifiGltinn Mechanism

Uganda Shillings

Sejjaaka, Kaawaase & Co.

Certified Public Accountant s

ii



• Certified Public Accounlllnlll • Tel: +256414 S40S48178

31 i1ukclc :Jlreat, K c l c ~ +2563122li.500lf.. tl:IUO

P,O. B o 7657 F= + ~ 5 6 4 1 4 S 4 0 6 6 6 Kampala. Uganda E·mail; cpa@cfric;lonlina.Cl}.ug

_.cpa.ug [email protected]

2.0 INDEPENDENT AUD1TORS' REPORT TO THE KINGDOM OF DENMARK ON

DEMOCRATISATION, JUSTICE AND PEACE PROGRAMMES PADER NGO FORUM

CONSOLIDATED FUND ACCOUNTABILITY STATEMENT FOR THE YEAR ENDED 30m JUNE 2010

We have audited t h al.'COmpanying C o n s o l i d a t ~ d fund Accountability Statement of Padl!I NGO forum for

the period 01>! July 2009 to 30111 June 2010, and a summary of significant accounting p o l i c i ~ s and other

explanatory n o t ~ s ,

Management's Responsibility fo r the COMolidated Fund Accountability Statement

Management is r e s p o n s i b l ~ for the preparation and fair presentation of the Consolidated fund

Al.'COunlability StaLemt!l1t in accordance with International Financial Reporting Stilndards. This

responsibility j n c l u d ~ s : designing. implementing and maintaining internal control relevant to the

preparation and fair presentation of the Consolidated Fund Accountability Statement that is free from

material misstatement, whether due to fraud or error; selecting and applying appropriate accounting

policies; and making accounting estimates that are reasonable irl the circumstances.

Auditor's Responsibility

Our responsibility is 10 express an opinion on the Consolidaled Fund Accountability Statement based on ou r

audit. We conducted our audit in accordance with InkmationaJ Standards on Auditing. Those slimdards

require that we comply with ethical requirements and plan and perform the audit to obtain reilSonable

a:>surance whether the Consolidated Fund Aa::ountability Statement is free from materiill misstatement.

An audit involves perfonning procedures to obtairl audit evidence about the amounts and disclosures irl the

Consolidilted Fund Al.'COuntability Statement. The procedures selected depl!nd on the auditor's judgment,

including Ihe assessment of the risks of malenal m i s s l ~ t e m t ! l 1 t of the Consolidated Fund Accountability

Statement, whether due to fraud or I!rrOf, In making those risk assessments, the iluditor considers inll!mal

control relevant to tne entity's preparation and fair presenta tion of the Consolidated Fund Accountability

Statement in order to Ql!sign audit procedures that are appropriale in the circumstances, bu t not for the

purpose of expressing an opinion on the effectiveness of the entity's intemill control. An audit ~ I s o includes

evaluating the appropriateness of accounting policies used and the reilSon;,bleness of accounting estimates

made by management, a5: well ilS evaluating the o v ~ r a U presentation of the Consolidated Fund

Accountability Statement.

WI! believe that the audit evidence we have obtainoo is sufficient and appropriate to provide a basi:> for ou r

audit opinion.

Buis of preparal:ion of the CortSolidated Fund Accountability Statement

The Project's policy is to prl!pare the accompanying statement on the cash receipts and disbursements basis.

On this basis, the Project's receipts arc re<:ognized when received rather than when earned, and expensrs are

recognized when paid rather than when incurred.

2

Correspondent firm of Russell Bedford International

www.rtIssellbedford.comII!II lJ



• Cel1l nGd PublicAcO:Ollnl811tl1 • Tol: .256 414 540646116

3\ I!u'a(a SI,e,,!, Kalal!> +256 312 '265001/263270

P,O. B a 1657 F ~ ~ : +256 414 ~ 0 6 6 & Kampala. Uganda E-mail: C\l3@africauollim•.co.ug

www.cpa.ug e p ~ @ c p ; l . U 9

Non - compliance to the Memorandum Of Unden;tanding

A vilriance reporl comparing the budgeted an d actual amounts wa s no t prepared as pe r the memorilndum

of understanding. Wewere unable to verify the utilization of funds disbursed to the FOT\lm.

Limitation of scope

We were unable to verify the validity, accuracy, completeness an d existence of Ugx 1,660,000 in the

Consolidated Fund Accountability Statement. Ugx 1,660,000 is inadequately supported by third pilrty

supporting documentation.

Qualified Opinion

Except (or the clfeds of i1ny adjustments that may be necessary in respect of the above matters, in ou r

opinion, the Consolidated Fund Accountability Statement presents fairly, in all material respects, the

financial position of Polder NGO Forum for the period 01"' July 2009 to 30'" June 2010, for the year then

ended in accordance with the terms of agreements and complies with the basis of accounting described

above.

Report on Other Legal an d Regulatory Requirements

Th e Terms of Agreements require that in carrying ou t ou r audit we consider and report to you on thefollowing matters. Except for the above, we confu-m that;

• We have obtained all the information and explanations which to the best of our knowledge an d

belief were necessilry for the purposes of ou r audit;

• In ou r opinion proper books of aCUlunt have been kept by the FOT\lm, so (ar as appeilrs Irom our

examination of those books; and

• The Consolidated Fund Accountability Statement is in agreement with the books of acrount.

PLOT 31, BUXOm STREET

P.O.BOX 7657

KAMPALA

3

.

. , Correspondent firm of Russell Bedford Inlemational; ., . w w w . r u s s ~ l I b e d f o r d . c o m.



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Democmtisation, Justice And Pl'ace Programmes

Pader NG O Forum

ConsolidatedFWld Accollntability Statement

FOT The Year Elided 3 0 ' ~ June 2010

3.0 CONSOUDATF.D FUND ACCOUNTABILITY STAnMENT

Actual Budgeted Utilization

UGX UGX %

Noles 2010 2010

Balance B I Forward

BalaIlce 81 Fonvard 01" July - DJPP 795,600

Bohmrp HI Fnrw"rc! 01"' July - OSI

Balance B/Forward 01" July- T r o c a i n ~ 64,965,205

65,7(0)105

IncomeIReceiplsProgramme Funding - DJPP 3.2.1 53,764,875

Programme runding - OSl 3.3.1 67,328,420

Programme founding Trocaire 3.4.1 49,914,945

171,008,240

Tlltal Funding 236,769,045

Fund Application

Fund Application - OJPP 3.2 49,141,436

Fund AppliOltiQn - 051 3.3 31,194,700

Fund Application- T r O ( ~ a i n ~ 3.4 114,217,274

Total Fund Application (194,553,410)

Surplw Conned Forward 35 42,215,635

Management i l p p r o v ~ d I h Fund Accountability Stalement on its behalf by:

~ .. .; .. .'.....Coordinator 0.1./9. lu7..r ... 2010

r - - - - - - c c - : - : ~ - _ . ~ ~ PADEI"Z NCO FOPUM:

19r : . ~ - .... , ~ ' r ; .. ; L" "_,'-" U i ' ~

PROGRAMME *COORDINATOR

Atwal

UGX

2009

22,974,250

69,436,990

92,4.1l,240

22.,375,000

92,901,652

115,276,652

207,687,892

44,553,650

97,373,437

(141,927,087)

65,760,805

4ejjaaka, Kaawaase & Co.

Certified Pllblic Accounta'Jts



Df!lnocratisation, J1Istice And Peace Programmes

Pader NGO Fonlln

Consolidated Fund Accolmtability Statement

For 11Je Year Ended 30th June 2010

3.2.1 DJPP Funding

Funding reprcsQf\ts amounts received from HUGGO

Progr.-unmcs (DJPP).

DJPP DisburscmQf\(

NDNSP Disbursement U g ~ n d a NGO Forum

DANIDA DcmoCTillUation, Jus tice and Peilce

Dilte received

28'" Sep tember 2009

12'" March 2010

Actuill

30111 June 2010

UGX

29,164,000

24,580,875

~ «6;


Certified Public Accollnta7,ts

7

:1''''- _;0:



Demorratisaticm, Justice And Pp.arp. PragrlUnmes

PaderNCO Forum

CutJ50lidated FUlld Accountability Statement

Far The Year Ended 30 111 June 2010

3.2. DJPP Fund ApplicatiDn

"Dab-nee BI Forward O1'l July - DJPP

InC'omeIReceipts

~ o v a m m c F ~ d m g - D W P Total Funding

Fund Application

Accommodation

Adminis(rOlt1un

Bank Charges

Board MeetingsBorrowed by TWc;lirc Account

Communication

Computer Maintenance

Field Allowances

Fucl- Generator and Maintenance

Fuel- Molor Cycle an d Maintenance

HilU Hire during training

]oinl.'l Accounts TransEer After

Separation Of Accounts

Meals

Newspapers

Office Cleaning

Office Equipmcnts

Office Stationery

OfficcTea

O r g a n j 7 ~ , t i o n an d Development

Photocopier Maintenilnce

Phutocopy and Printing

Radio Announccmcnb;

Radio Talk. show

Refreshment

R""Salaries

Stilff NSSF Ulntribution

Staff PAYE contributionStaffWelf;\rc

Stiltionery

Transport and P e ~ d i e m

Note5

3.21

1,020,000

203,036

2,308,2004,506,600

647,000

860,000

685,100

1,609,500

245,000

5,937,400

632,100

224,800

155,000

477,000

565,900

43,400

1,014,400

1,020,000

20,000

60,000

4,380,000

13,271,000

3,060,000

3,462,0001,975,600

5,265,000

Actual

UGX

2010

795,600

5 3 , 7 6 4 , 8 7 ~ 54,560,475

Budgeted

UGX

2010

Utilization

%

Actual

UGX

2009

22,974,250

22,375,000

45,349,250

278,000

720,Oao

155,700

2,848,300

1,032,000

1,330,000

12,000

355,200

1,522.600

115,000

917,200

585,200

544,500

293,600

600,000

1,344,900

300,000

303,600

4.800,000

15,918,000

3r"il0,OOO

3,462,000

940,8.50

2,665,000

Tolal Fund Applicalilln (49,141,436) (44,553,650)

5urplus Carried Forward 35 5,419,039 795,600

6J. Sejjaaka, Kaawaase & Co.

Certified Pllblic Accolmtautse;l!'¥

~ i i _ .



Democra tisation, Justice And Peace Programmes

Pader NGO FOfllm

CCJnsolidated Fund Accrnmtability Stateuumt

For The Year Emled 3 0 ' ~ jlme 2010

N o ~ e s to the Consolidated Fund AccountabilityStatement

3.]. Basis of accounting

The Consolidaled Fund Accountability Statement is prcp,lfcd on a Cilsh basis. Funding is recorded when

received and all e x ~ n s c s are recordedwhen paid.

Sejjuuku, Kaawaase & Co.

Certified Public ACCfUtJJtants

5



Dp.mocratisation, Justice And Peace Programmes

Pader NGO Frmlln

ClJnsolidatedFltlldAccOImtability Statemerlt

For The Year Ended 30,k ]fme 2010

3.3. Trocaire Fund Application

Actul1

UGX

Nates 2010

Babncc HI Forward 01" July- 69,436,990

lncomc1Rcccipls

Programm", Funding 3.3.1 49,914,945

Tolal Funding 119,351,935

Fund Appljcalion

ACCOmn\lldaLlun 2,72ltOllLl

Ann\.l;a! Report Production

Audit Fees l,050,OOU

Bank Charges 137,965

Banner 670,000Camera ilnd "Balh-ric,; 9",500

Communication 6!:i8,5ll6

h c i l i l a l o r ~ ' Fees 4,830,000

Field Allowan ces 540,000

Fuel- Generator and Maintenance I,OBO,500

FUI'I- Motor Vehicle and Maintenance lO,3G4,900

Granl5 to CBDs 20,000,000

Hall Hire during ITili";,,g 620,000

Hire Of VMiclc 1:W,000

Internet Maintenance I,OBO,OOO

Joints Accounls TraIl5fer After s..parOluon Of 7,627,600

Accounts

1.iIptop C o m p u l ~ Procurl!Dl""t

Live Radio Talk - District Councillorn 2,400,000

Meal... 12,554,000

Mobili'l.ation

Molor Vehicle Service

Olficl' Stationery 1,846,.300

Photocopy ilnd rrinling 1,311,900

Radio Announcf11wnl.s 60,000

Radio Talk show 2,160,000

Report l'roduction 307,SOO

R e f r e ~ m e n t 2,330,SOO

Refund tD M e m b ~ r s h i p fc"," 2,452,200

Salaries 16,546,7SO

Solar Panel Installation

Solar Panel Procurement

SUpporl to Football

Staff NSSF contributiDn 2,872,7S0

Staff PAYE contribution 1,426,5ll6

St:lff W.,lfar.,

Stationery

Transport and Perdi.,m 17,469,090

T - ~ h i r l . s TOI ..1Fuod Application (118,689,059)

SUrplU6 Carried Fonvard 662,876

Budgelcd

UGX

2010

U ~ l i z . a ~ o n %

Aetual

UGX

2009

73,908,775

92,901,651

l!i6,810,427

4,460,000

1,500,000

700.1)00

236,672

541,200

972,400

1,450,000

2,542,000

371,650

8,947,'100

600,000

1,400,000

8,722,SOO

55,000

8,083,365

1,996,650

4,082,SOO

100,000

1,431,900

14,277,000

863.so0

6,7611.000

1,220,000

2,450,250

2,431,000

1,7211,200

14,821,250

4,621,000

(97,373,437)

69,436,990

8ejjuuku, Kuanlaase & Co.

Certified Public Account,mts



Dl'7nOCTatisation, Justice AlId Peace Programmes

Pader NG O Fortlltt

Consolidated Frmd Accountability Statement

For n,e Year Ended 3 0 1 ~ June 2010

3.3.1 Troc:ri:re Funding

Funding represents amountsreceiwd from Trocaire - Ireland

Trocaire Disbursement

Date r e ~ l : i v e d

15 lh March 2010

Amuunt

30lb June 2010

UGX

49,9]4,945

4!J,914,945

9ejjtJaka, Kaawaase & Co.

Certified Public ACColmtants



De11loC7'atisa Hon, Justice And Peace Programmes

Pader NCO Fonlln

CotJsolidated Flmd Accountability Stutt:Jnent

For TI,e Year ElIded 3 0 ' ~ JUlie 2010

3.4. OSI Fund Application

Balance 8/ Forward 01" July - OSI

IncomeIReceipts

PlOgrilmmcFunding

Total Funding

Fund Application

Bank Chllrglos

Communication

Facilitators' fees

Field Allowances

Fucl- Ger'lerator an d Maintenance

Fuel- Motor Cycle an d Motor Vehicle

Hall Hire during lraining

Internet - Airtime

Landline Telephone

Lap top Computer

Meals

OfficcTcll!phone - Airtime

Ollice Stationery

Photocopy and Printing

Radio AnnouncementsRildio Talk show

Radin Talk Show Panelists

Radio Talk Show - Recording

Rapoturc

Refreshments

Salaries

Transport and Pcrclicm

Total Fund Application

SlllplU5 Carried Forward

AduOlI

UGX

Notes 2010

:U.l 67,.328,420

67,.328,420

157,900

826,000

595,000

1,450,000

80,000

2,535,000

100,000

180,000

65,000

1,250,000

1,820,000

400,000

310,000

49,400

20,0004,300,000

3,900,000

300,000

100,000

1,376,400

5,130,000

6,250,000

35 36,133,720

Budgeted Utilization Atlual

UGX.,. UGX

2010 2009

Sejjaaka, KaQ1UQaSe & Co.

Certified PllblicAceolmtants

10

. " .tt'

- ~ . ~ ..



Demncratisanon, Justice And Peace Programmes

PadEr NGO Fo",,"

Consolidated P,md Accom.tability Statement

FOT The Year Ended 30110 bme 2010

3.4.1 nSf Funding

Funding represents amounts received from Open Society Institute For East Africa

Amount

301ll June 2010

Date received UGX

OSI Disbursement 25'" Septl;'mbcr 2009 31,285,400

OSI Disbursement Z 2 n ~ June 2010 36,043,020

67,328,420

35 . Consolidated Surplus Carried Forward

This is represented by:-

Cash at DFCU Bank (Uganda) Umiled - Pader Branch; Account Number 01053500222846 6,751,539

DJPP

(Less) Unliquidated Obligations; Salaries - DjPP (1,332,500)

Cash al Bank - 051; DFCU Bank (Uganda) Limited, Pader Branch· 01403500246222 36,133,720

Cash at Bank- Trocaire; DFCU BilnX. (Uganda) Limited, Pildcr Branch· 01403500243494 662,876

3.6. Reporting currency

The Consolidated Fund Accountability Statement is presented in Uganda Shillings.

3.7. Country of operation

H UGGO is r e s i d ~ t in Uganda an d wa s formed in the year 2000 to uperate under the Royal Danish

Embassy. The Danish operational guidelines ilnd the laws of the Republic of Uganda govern it.

I Iejjuuku, Kaawaase & Co.

Certified Public Accoulltatits



Defnocratisatiou1 Justice Aud Pl!ace Prografnmes

Pader NGO Fan/m

CO'JsolidQted Hmd Accolmtability Statemimt

For The YCQr Ended 30111 JIlne 2010

4.0 Supplementary Information

4.1 Background

Pader NCO forum is an umbrella organization for Civil Suciely Organizations in P"der DisLrict. It rl;'gistl;'rl;'d

as a non - partisan I profit making network. I t has a progressivl;' number of 78 member organizations. It wa s

established in 2002 to be a platform for civil society organizations in the District to share informiltion and

engAgt' with 10CilI leaders and ui!vt'lupment partners in polky formulation, reforms, i.1llpll;'lIlenlati(IO i1nd

ruonitoring fur increased bendit tu the poor community in Pader District. Trocaire, East AfriUt Regional

O I l i ~ and Open Sucil;'ty Initiative For East Africa a1sn started supporting the project.

4.2 Project Objectives

• Enhance institutional g o v e m a n ~ capacity of POlder NG O Fomm ilnrl its members for realislic

democratic practices;

• Strengthening the capacity of member of Pader NCO Forum for effective mobilisation uf its

constituents for conscious engagement and participation in policy and governancl;' processes in the

district;

• Estilblish a funct ional dala base for influencing policy design, reforms, implementation and evident

based advoCilCY works and;

• Strengthen the relationship, networking. and engagement between Civil Suciety Organizations,

deveklpment partners an d local govemml;'nt for formal and easil;'r access to information,

meaningful parlnership and meilningful fulfillment of commitments.

4.3 VisioYl

Conscious pilrticipation of civil society organi7.ations in poverty reduction processes through the

i1ppliCiltion of human rights principles.

'1.4 Mission

Coordiniltion an d facilitating civil socieLy organizations for dfectivl;' an d efficientengagement

for good~ o v e r n i l n O ! and clevelopml'nt proceSSI!S.

4.5 Project Goal

Good governance, dfective service delivery, political, sociill and economic transformation attained.

4.6 Project Purpose

To build the capildty (Organizational/Institulional) of member organizatiuns an d community to deliver and

uemand fur good governance and participil te effectively in development processes in POlder District.

Sejjaaka, Kaawaase & CD.

Certified Pllblic Accollntants

12



Democratisation, Justice And Peuce Programmes

PaderNGD Forum

Consolidated Fund AccomJtability Statement

For The Year Elided 3011l June 2010

4.7 Eligible Activities

• Capacity building through reflection. knowledge I infonnation sharing, Iranseer an d dialogue

based on the assessment recommendiltions;

• Radio talk shows and debatcs;

• Regulilr visits to member organizations til assess performance and what kind of support they

require externaUy;

• AGM and BoD meetings;

• E n g a g ~ m e n t an d partnership meetings with local governments and development partners on key

policy and advocacy issues and;

• Awareness creation on QuAM and establishment of district QuAM Committee.


Certified Public Acc011t1tants

13



DL.'t7JUCTlltisatioll,Justice A"d Peace Progrummes

PaderNGO Forum

Consolidated Fund ACCOu"tability Statement

For The Year E"ded 30n ]Jltze 20lfJ

5.0

ASSET LISTING

g.l. Sejjaaka, Kaawaase & Cll,

((6'; Certified Public ACcollutallts

l . ' ~ .3l_Ji:

14



DemocratisatiotJ, Justice And Peace Programmes

PaderNGO Forum

Consolidated Fund ACCOlnttability Statement

For The Year Ended 30Th June 2010

6.0

FINDINGS, IMPLICATIONS AND

RECOMMENDATIONS

Se.jjaaka, Kaawaase & Co.

Certified Public AccOiltIta'Jts

15



DP.lnocratisation, Justice And Peat:e Programmes

Pader NGO Fornm

Consolidated Fund Accountability StateltJf!fJt

For The Year Ended 30 110 JUlie 2010

6.0.] Surplus carried FOlWard • Trocaire

Finding

The surplus carried fOlWilrd (or Trocaire amounting to Ugx 662,876 docs nut reconcile with oue reviewed

surplus carried fOlWard of UjopC 397,126. The Consolidilted Surplus Carried Fonvard is overslillcd by U ~ 267,750.

Implication

The Con!>olidnted fund Accountability S l a l ~ 1 I 1 1 " n l llol'S no t present (airly, in all milterial rcspl'(js, the Fund

position of rader NGO Forum for the period 01" July 2009 to 30'" June 2010.

Recommendation

Managemenlshould ensure that surplus carried fOIWOltd of the Fund ACC'Ountability Sliltemeni is accurately

carried fOlWard in a current Fund Accountability Slatement Period.

Management response

We had reCOlldled our books ofaccounts befOTe 30111 JUlie 2010. This is the re.:lSml for oDerst.:lLi'lg by Ug r 267,

750. We shall ellsure that .:Ill dosing bal.:llJCe5 I surpfl.lS carried forward are accurately recorded ill e v Fund ACcDulltabilily Period.

6.0.2 Non -compliance to the Memorandum Of Understanding

A variance report comparing the budgeled and actual amounts wa s not prepared as pe r the memorandum

of understanding.

Implication

We were unilble Lo verify the Ulilization of funds disbursed to the network.

Recommendation

Management should ensure that the Memorandum of Understanding is regularly adhered to.

Management RC!lIponse

We regret the omissioll of the Dariance report. We promise to prepare the report regularly ill the future atld

make tlvailable to illtlependnltatenJal reviewers Whellever requested.

Sejjaaka, Kaawaase &' Co.

Certified Public Accollntants

16



Democratisatiotl, Justice And Peace Programmes

Pader NGO Forum

Consolidated Ftmd Accountability Statement

For The Year Ended 30n Jrme 2010

6.0.3 I n a d e q u a ~ e l y supported expenditure

Finding:

The following expenditure di d not reconcile with third party supporting docwnents.

Payment details

D PP

Vr11215; 09/07/09; Ugx 520,000; Per diem during board meetirtg. Minutes

of !he board meelinl! were not availed to us for review.

Vrtl240; 22/08/09; Ugx 215,000; Pt:r diem for fmance oouunillee meeting.

Minutes of the committee meelinj! no t availed to us for review.

25/08{09; Ugx 120,000; Refund to Trocaire A/e. No payment voucher was

raised and authorization did no t take nlace.

Vrl1 667; Ugx 625,000; 24/04/10; Board costs during board meeting.

Minutes of the bnard meetinf!: were no t availed to us for review.

3j05/l 0; Ugx 180,000; Computer cartridge. No payment voucher W<lS

raised and authurized. No third party :oupporting documents availed to us

for review.

Grand Tot.a.l

Amounts as

third party

supporting

documents

UGX

-

-

-

-

-

-

inadequately

supported

UGX

Amounts

(520,000)

(215,000)

(120,000)

(625,000)

(180,000)

U,660,OOO)

Impliution

We were unable to verify the validity, accuracy, p.xislence and completeness of Ugx 1,660,000. 1ltis could

result in to errors, irregularities an d fraud in the Fund Application of the Project.

Recommendation

Management :ohnuld ensure that amuunts disclosed in the expenditure reports regula rly reconcile with third

party supporting documents.

Recommendation

Management should ensure that all expenditures reconcile with third party supporting documents.

Management response

Voucl1ernumber Response I

Vrl1215 and Vrl1 240 We shall look the minutes alld attAch them.

Vr#667 III future, we will ellSllre that all dQcumellts are comnlete berort: filii"".,03105110 This happlmed dllrillg the t r a l t . ~ i t i m J period fUld li D proper ffOCllmellts were attached. We shall

ellSllre that the records are put rillht.

17ejjaaka, Kaawaase & Co.

Certified Public Accollntants



Democratisation, Justice And Peace Programmes

PaderNGO Forum

Consolidated Fund Accountability Statement

For The Year Ended 30110 June 2010

6.0.4 Asset engraving

Finding

The following assets were not engraved by either the project names and lo r initials.

• Two office leather chairs;

• Tripple office leather chair;

• Two Boardroom tables and;

• Computer desk.

Implication

Recovery of the assets in Uise of theft or burglary bcaJmes difficult.

Recommendation

Management should ensure that all project assets are engraved with the project's names an d I or initials.

Management response:

We wi11 elJgr"ve them bejoree"d

oj2010.


Certified P"blic Accountants

18

Pader NGO Forum Audit Report Year Ended 30th Jun 2010

Documents

Transcript of Pader NGO Forum Audit Report Year Ended 30th Jun 2010