THE REPUBLIC OF UGANDA - Office of the Auditor General · 2017-02-24 · My responsibility as...

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF MUBENDE DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2016

2

TABLE OF CONTENTS

1.0 INTRODUCTION ........................................................................................................................ 6

2.0 ENTITY FINANCING ................................................................................................................. 6

3.0 AUDIT OBJECTIVES .................................................................................................................. 6

4.0 AUDIT PROCEDURES PERFORMED ........................................................................................ 7

5.0 FINDINGS ................................................................................................................................. 8

5.1 Categorization of findings ........................................................................................................ 8

5.2 Summary of findings ................................................................................................................ 8

6.0 DETAILED AUDIT FINDINGS .................................................................................................. 8

6.1 Funds not accounted for .......................................................................................................... 8

6.2 Hire of Road Equipment without following the Force account guidelines ........................ 9

6.3 DRUG MANAGEMENT ............................................................................................................... 9

6.3.1 Under Delivery of Medicines ............................................................................................... 9

6.3.2 Expired Medicines ............................................................................................................... 10

6.4 Understaffing at Health Centre IV Kassanda ..................................................................... 10

APPENDICES: ...................................................................................................................................... 11

Appendix 1: Unaccounted for funds ................................................................................................ 11

Appendix 2: Hire of Road Equipment in Works Department ....................................................... 12

Appendix 3a: ....................................................................................................................................... 13

Discrepancies on Delivery.................................................................................................................. 13

Appendix 3b: Drugs Stock Outs ....................................................................................................... 15

Appendix 4: Short-Life/Expired medicine ........................................................................................ 17

Appendix 5: Understaffing at Health Centre IV Kassanda ........................................................... 17

3

LIST OF ACROYNMS

DLG District Local Government

ICT Information Communication Technology

ISSAI International Standards of Supreme Audit Institution

LGFAM Local Government Financial and Accounting Manual 2007

LGFAR Local Government 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

PFMA Public Finance Management Act 2015

PPDA Public Procurement and Disposal of Assets

UGX Uganda Shillings

URA Uganda Revenue Authority

USMID Uganda Support to Municipal Infrastructure Development

VAT Value Added Tax

WHT Withholding Tax

4

REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF MUBENDE DISTRICT

FOR THE YEAR ENDED 30TH JUNE 2016

THE RT. HON. SPEAKER OF PARLIAMENT

Introduction

I have audited the accompanying financial statements of Mubende District Local

Government for the year ended 30th June 2016. These financial statements comprise of the

Statement of Financial Position as at 30th June 2016, Statement of Financial Performance,

Statement of Changes in Equity, Cash flow Statement together with other accompanying

statements, notes and accounting policies.

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 Mubende 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 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.

Auditor’s Responsibility

My responsibility as required by Article 163 of the Constitution of the Republic of Uganda,

1995 (as amended), section 87 of the Local Governments Act, 1997 and Sections 13, 16 and

19 of the National Audit Act, 2008 is to express an opinion on these statements based on

my audit. I conducted the audit in accordance with International Standards on Auditing.

Those standards require that I comply with the ethical requirements and plan and perform

the audit to obtain reasonable assurance whether the financial statements are free from

material misstatement.

An audit involves performing audit procedures to obtain evidence about the amounts and

disclosures in the financial statements as well as evidence supporting compliance with

relevant laws and regulations. The procedures selected depend on the Auditor’s judgment

5

including the assessment of risks of material misstatement of the financial statements

whether due to fraud or error. In making those risk assessments, the Auditor considers

internal controls relevant to the entity’s preparation of financial statements in order to

design audit procedures that are appropriate in the circumstances but not for purposes of

expressing an opinion on the effectiveness of the entity’s internal control. An audit also

includes evaluating the appropriateness of accounting policies used and the reasonableness

of accounting estimates made by management as well as evaluating the overall presentation

of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a

basis for my unqualified audit opinion.

Part ‘‘A’’ of this report sets out my opinion on the financial statements. Part “B” which forms

an integral part of this report presents in detail, all the significant audit findings made during

the audit which have been brought to the attention of management.

PART “A”

Unqualified Opinion

In my opinion, the financial statements of Mubende District Local Government as at 30th

June 2016 are prepared, in all material respects, in accordance with the Local Governments

Financial and Accounting Manual, 2007, Section 51(3) of the Public Finance Management Act

2015, the Local Governments Financial and Accounting Regulations, 2007 and the Local

Governments Act cap 243, 1997 (as amended), of the Laws of Uganda.

John F.S. Muwanga AUDITOR GENERAL

29th November 2016

6

PART “B”

DETAILED REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS

OF MUBENDE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE

2016

1.0 INTRODUCTION

In accordance with Article 163(3) of the Constitution of the Republic of Uganda 1995

(as amended), I am required to audit and report on the Public Accounts of Uganda

that is to say, all public offices including the courts, the central and the Local

Government Administrations, Universities and Public Institutions of the like nature

and any public corporation or other bodies or organizations established by an Act of

Parliament. Accordingly, I carried out the audit of Mubende District to enable me

report to Parliament.

2.0 ENTITY FINANCING

Mubende District is financed by grants (Conditional and Unconditional) from the

Central Government, development partners and locally generated revenues from

taxes, fees, licenses and charges. During the financial year 2015/2016, the district

received grants totalling to UGX.30,849,758,556 from the Central Government;

UGX.812,411,418 from development partners and UGX.1,253,084,757 from locally

generated revenues. The total revenue of UGX.32,915,254,731 constituted 97% of

its revised approved budget estimates of UGX.34,016,891,005.

3.0 AUDIT OBJECTIVES

The audit was carried out in accordance with International Standards on Auditing

and accordingly included a review of the accounting records and agreed procedures

as was considered necessary. The audit was carried out with regard to the following

objectives:-

a. To verify whether the financial statements had been prepared in accordance

with the requirements of the Local Governments Financial and Accounting

Regulations, fairly present the income and expenditures for the year and of the

financial position as at the end of the year.

b. To verify whether all the Entity funds were utilized with due attention to

economy and efficiency and only for the purposes for which the funds were

provided.

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c. To verify whether goods and services financed had been procured in

accordance with the Public Procurement and Disposal of Public Assets (PPDA)

Act, 2003.

d. To evaluate and obtain a sufficient understanding of the internal control

structure of the Entity’s, assess control risk and identify reportable conditions,

including material internal control weaknesses

e. To verify whether management of the funds of the entity was in compliance

with the Government of Uganda financial regulations.

f. To verify whether all necessary supporting documents, records and accounts

had been kept in respect of all activities, and are in agreement with the

financial statements presented.

4.0 AUDIT PROCEDURES PERFORMED

The following audit procedures were undertaken:-

a. Revenue

Obtained all schedules of all revenues collected and reconciled the amounts to the

cashbooks and bank statements of the entity.

b. Expenditure

The payment vouchers of the entity were examined for proper authorization,

eligibility and budgetary provision, accountability and support documentation.

c. Internal Control System

Reviewed the internal control system and its operations to establish whether sound

controls were applied throughout the period

d. Procurement

Reviewed the procurement of goods and services under the various departments

during the period under review and reconciled with the approved procurement plan.

e. Fixed Assets Management

Reviewed the use and management of the assets of the entity during the period

under review.

8

f. Financial Statements

Examined, on a test basis, evidence supporting the amounts and disclosures in the

financial statements; assessed the accounting principles used and significant

estimates made by management; as well as evaluated the overall financial statement

presentation.

5.0 FINDINGS

5.1 Categorization of findings

The following system of profiling of the audit findings has been adopted to better

prioritize the implementation of audit recommendations:

N

o

Category Description

1. High significance Has a significant/material impact, has a high likelihood of reoccurrence, and in the opinion of the Auditor General, it

requires urgent remedial action. It is a matter of high risk or high stakeholder interest.

2. Moderate significance Has a moderate impact, has a likelihood of reoccurrence,

and in the opinion of the Auditor General, it requires remedial action. It is a matter of medium risk or

moderate stakeholder interest.

3. Low significance Has a low impact, has a remote likelihood of reoccurrence, and in the opinion of the Auditor General,

may not require much attention, though its remediation may add value to the entity. It is a matter of low risk or

low stakeholder interest.

5.2 Summary of findings

No Finding Significance

6.1 Funds not accounted for Moderate

6.2 Hire of Road equipment Moderate

6.3 Drug management Moderate

6.4 Understaffing at Health Centre IV Kassanda Moderate

6.0 DETAILED AUDIT FINDINGS

This section outlines the detailed audit findings, management responses and my

recommendations.

6.1 Funds not accounted for

Regulation 43(2) of the Local Governments Financial and Accounting Regulations,

2007 requires administrative advances to Council employees to be accounted for

within a month. It was observed that an amount of UGX.20,203,000 had not been

accounted for as shown in Appendix 1.

9

Consequently, I was unable to confirm that the funds were utilised for the intended

purposes.

I advised the Accounting Officer to ensure that the accountability is obtained or else

effect recovery from the responsible officers.

6.2 Hire of Road Equipment without following the Force account guidelines

Section 5.7.4 of the Force Account Guidelines, 2013 (Scheme for maintenance of

District and Urban Roads using own equipment and Road gangs) requires the local

authorities to solicit road equipment from a regional centre or neighbouring Local

Government.

However, it was observed that UGX.306,763,736 was spent on hiring road equipment

before soliciting from the regional centre or neighbouring Local Government as

required by the Guidelines as shown in Appendix 2.

Failure to follow Force Account guidelines may lead to excessive costs and failure to

attain the intended objectives.

The Accounting Officer explained that authority to use force account and hire of

equipment was sought and granted. He also stated that hiring of road equipment is

justified by long road network which cannot be worked upon by only two graders,

one which is constantly breaking down.

I advised the Accounting Officer to always adhere to Force on Account guidelines.

6.3 DRUG MANAGEMENT

6.3.1 Under-delivery of Medicines

According to Section 2.3 of the Memorandum of Understanding (MoU) between the

Government of Uganda (GoU) and the National Medical Stores (NMS), NMS has an

obligation to procure the aggregated requirements of the health facilities and

distribute them against orders submitted by the health facility in compliance with the

published schedule. However, audit inspections carried out on a number of health

facilities revealed that National Medical Stores (NMS) did not supply all the medicines

ordered by the health facilities as shown in Appendix 3a.

10

This led to perpetual medicine deficiencies (Stock outs) at the health facilities as

shown in Appendix 3b for Kigganda & Kassanda HC IVs.

National Medical Stores (NMS) should ensure supply of medicines in quantities

ordered by the health facilities in accordance with the MoU.

I advised the Accounting Officer to document whatever is done and put on file for

references and further management/action by the line Ministry.

6.3.2 Expired Medicines

Section 1.1.1(f) of the Memorandum of Understanding (MoU) between the

Government of Uganda (GoU) and the National Medical Stores (NMS) requires the

Ministry of Health to communicate mechanisms of reducing expiries, carry out

periodic collection and disposal of expired medicines from the districts and health

facilities in collaboration with Ministry of Local Government and National Medical

Stores. However, it was observed that there were expired medicines at the health

facilities for a period ranging from 5 months to 1 year as shown in Appendix 4.

This creates a risk that the expired medicines may end up on the market and be

misused.

It is advised that the relevant authorities ensure that the expired medicines are

disposed off promptly to avoid misuse.

6.4 Understaffing at Health Centre IV Kassanda

The district had an approved staff establishment of 47 positions. However, only 30

(63.8%) positions were filled leaving 17 (36.2%) posts vacant as shown in

Appendix 5.

Understaffing negatively affects the level of public service delivery.

The Accounting Officer has admitted the shortcoming and explained that the Health

Centres are affected by under staffing and hoped that the responsible authorities will

take action.

I advised the Accounting Officer to follow up with the Ministry of Public Service and

Health Service Commission and ensure that the vacant posts are filled.

APPENDICES:

Appendix 1: Unaccounted for funds

Posting Date Document

No.

Payee Description Dept. External

Document No.

Audited

Amount

Remarks

19/02/2016 PPSTAF-07724 Mulindwa Induction of new

staff- CBG

CBG 5410226065349

6,385,000

No accountability.

16/03/2016 PPSTAF-07883 Kiwalabye Godfrey Annual subscription CPA-CBG

CBG 5410226068862 1,000,000 No receipts attached.

16/03/2016 PPADM-01252 Multitech Business School Tuition-Nalubega C

Sec Studies-CBG

CBG 5410226068886 1,000,000 No accountability.

16/03/2016 PPSTAF-07882 Orientation Workshop for LG Ldrs

Orientation wkshop for LG Ldrs-CBG


30/03/2016 PPSTAF-07950 Baale Richard SHRO-Mentor LLG

Staff CBG

CBG 5410226072242 1,959,000 No accountability. Mischarge,

charged 221002 for workshops and seminars instead of 227001

for travel inland.

30/03/2016 PPSTAF-07951 Baale Richard SHRO-New staff training need

&Evaltn CBG


05/04/2016 PPSTAF-07956 Sunday Ssali Mathias Training in Records Mgt, CBG

CBG 5410226072253 1,500,000 No acknowledgement receipt.

05/04/2016 PPSTAF-07955 NakawukiPrisca PGD tuition balance

(4 staff) UMI,CBG

CBG 5410226072252 2,240,000 No acknowledgement receipt.

17/05/2016 PPSTAF-08138 Baraza Benedict Facilitation OBT activities,

Community

CBS 5410226075774 288,000 Doubtful as there was completely no accountability.

Total 20,203,000

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Appendix 2: Hire of Road Equipment in Works Department

EFT/Document Number

Payment Date

Payee's Name

Details Audited Amount

Remarks

PPWK-00454 9/1/2015 CGH

Establishments

LTD

Hire of Road equipment

Periodic Maintenance of

Kazigwe-Kampanzi Road

114,671,728 No receipt attached. No scope of works to jusify number

of days. No daily Resource usage report. No solicitation

from zonal centre and neighbouring Local Governments.

PPWK-00453 9/1/2015 BAKUSA U LTD

Hire of Road equipment Nkuzizi Swamp

7,745,600 No scope of works to jusify number of days. No daily resource usage report. No solicitation from zonal centre

and neighbouring Local Governments.


Hire of Road Equipment 12,888,904 No scope of works to justify number of days. No daily resource usage report. No solicitation from zonal centre



Hire of road equipment-Periodic maintenance of

Butta-Namuwuguza road

77,132,640 No scope of works to jusify number of days. No daily resource usage report. No solicitation from zonal centre


PPWK-00518 04/03/2016 CGH Establishments

LTD

Hire of road equipment 28200000 No scope of works to jusify number of days. No daily resource usage report. No solicitation from zonal centre


5410226078895 27/05/2016 Hire road equipt-

Kagavu,Nabakazi-URF

66,124,864 No scope of works to jusify number of days. No daily

resource usage report. No solicitation from zonal centre and neighbouring Local Governments.

Total 306,763,736

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Appendix 3a: Discrepancies on Delivery

DISCREPANCIES ON DELIVERY (OVER/UNDER)

Name of Health Facility: KASSANDA HC IV District: MUBENDE

Cycle Name of drug/medicine Order No. Date of delivery Quantity Ordered Quantity Delivered Variance (discrepancy)

05 JICK 0513884 18/04/2016 05 04 -01

01 METRO IV 0439097 29/08/2016 200 100 -100

05 2ML SYRINGES 0513884 18/04/2016 17 13 -04

05 CANURIN 20G 0513884 18/04/2016 02 01 -01

05 CANURIN 22G 0513884 18/04/2016 03 00 -03

05 COTTON WOOL 0513884 18/04/2016 30 23 -07

05 GAUZE 0513884 18/04/2016 15 25 +10

05 PLASTER ADHESIVE 0513884 18/04/2016 30 00 -05

05 CATHETER 16 G 0513884 18/04/2016 20 00 -20

05 HYDROGEN PROXIDE 0513884 18/04/2016 15 00 -15

05 IODINE PROUNE 0513884 18/04/2016 15 00 -15

05 GENTA EYE DROP 0513884 18/04/2016 10 08 -02

05 GLOVES SURGICAL 0513884 18/04/2016 30 15 -15

05 EXAMINATION GLOVES 0513884 18/04/2016 40 00 -40

05 ACT 18 0513884 18/04/2016 33 00 -33

05 ACT 6 0513884 18/04/2016 27 00 -27

05 AMITRIPRINE 0513884 18/04/2016 03 00 -03

05 ALABENDAZOLE 0513884 18/04/2016 03 00 -03

05 AMOXY CAP 0513884 18/04/2016 35 30 -05

05 AMOXY TAB PEAD 0513884 18/04/2016 10 00 -10

05 APICILOCLOX 0513884 18/04/2016 20 00 -020

05 BENZHEXOL TAB 0513884 18/04/2016 05 00 -05

05 CALSIUM LACTAT 0513884 18/04/2016 02 00 -02

05 CARBOMAPINE 0513884 18/04/2016 05 00 -05

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05 PIRITON 0513884 18/04/2016 05 00 -05

05 CIPRO 0513884 18/04/2016 30 20 -10

05 DOXY TAB 0513884 18/04/2016 03 00 -03

05 DICRO 0513884 18/04/2016 35 30 -05

05 DOXY CAP 0513884 18/04/2016 25 00 -25

05 FEBROUS 0513884 18/04/2016 15 10 -05

05 FOLIC ACID 0513884 18/04/2016 10 00 -10

05 HALODOL 0513884 18/04/2016 04 00 -04

05 KETO CONAROLE 0513884 18/04/2016 10 00 -10

05 MAGENSIM 0513884 18/04/2016 05 00 -05

05 METRO TAB 0513884 18/04/2016 30 20 -10

05 MABENZOLE 0513884 18/04/2016 05 00 -05

05 PGA G1 0513884 18/04/2016 06 03 -03

05 PGA - G2 0513884 18/04/2016 06 00 -06

05 PGA G2/0 0513884 18/04/2016 05 00 -05

06 COTTON WOOL 0533553 01/07/2016 23 00 -23

06 CATHETER 16 G 0533553 01/07/2016 25 00 -25

06 HYDROGEN PROXIDE 0533553 01/07/2016 10 00 -10

06 GENTA EYE DROP 0533553 01/07/2016 08 00 -8

06 HEAVY DUTY GLOVES 0533553 01/07/2016 02 00 -2

06 GLOVES SIZE 8 0533553 01/07/2016 01 00 -1

06 ACT 24 0533553 01/07/2016 40 00 -40

06 ACT 12 0533553 01/07/2016 15 122 107

06 AMOXY TAB FEAD 0533553 01/07/2016 10 1216 1206

06 ERYTHROMYCIN SYBN 0533553 01/07/2016 10 00 -10

06 IBUPROFIN 0533553 01/07/2016 08 00 -18

06 KETO CONAZOLE 0533553 01/07/2016 07 00 -7

06 MAGNESIUM TAB 0533553 01/07/2016 05 00 -12

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06 METRO SYRUP 0533553 01/07/2016 10 00 -10

06 MULTI VITAMIN 0533553 01/07/2016 04 00 -4

Appendix 3b: Drugs Stock Outs

Drug Stock outs (Number of days a particular drug is out of stock before the next delivery)

Health Facility KIGANDA HC IV District: MUBENDE

Cycle 1 Cycle 2 Cycle 3 Cycle 4 Cycle 5 Cycle 6

Name of

drug

Date of

delivery

Qty No.

of days

of stock

out

Date of

delivery

Qty No.

of days

of stock

out

Date of

delivery

Qty No.

of days

of stock

out

Date of

delivery

Qty No.

of days

of stock

out

Date of

delivery

Qty No. of

days of

stock out

Date of

delivery

Qty No.

of days

of stock

out

Amoxil 29/8/15 40 0 13/10/15 40 0 12/04/2015 40 0 17/2/16 40 0 13/4/16 0 30 29/6/16 0 60

Paracetamol

Tab

26/8/15 40 14 13/10/15 40 12 12/04/2015 40 16 17/2/16 30 20 13/4/16 40 18 29/6/16 30 0

IV Ceptrine 26/8/15 40 0 13/10/15 400 10 12/04/2015 300 18 17/2/16 400 0 13/4/16 400 12 29/6/16 200 25

IV Genta 26/8/15 40 8 13/10/15 400 21 12/04/2015 500 0 17/2/16 500 5 13/4/16 500 6 29/6/16 500 4

IV Metro 26/8/15 40 31 13/10/15 200 28 12/04/2015 200 36 17/2/16 400 0 13/4/16 400 0 29/6/16 400 0

Coartem 26/8/15 40 0 13/10/15 270 0 12/04/2015 278 0 17/2/16 270 0 13/4/16 0 40 29/6/16 54 28

IV Artes 26/8/15 40 0 13/10/15 1000 0 12/04/2015 1200 0 17/2/16 1500 0 13/4/16 1500 0 29/6/16 1800 0

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Drug Stock outs (Number of days a particular drug is out of stock before the next delivery)

Health Facility ………………Kassanda Health Centre IV………………….. District:

………………Mubende……………………………………………………….

Cycle 1 Cycle 2 Cycle 3 Cycle 4 Cycle 5 Cycle 6

Name of drug

Date of delivery

Qty No. of days of stock out

Date of delivery


Date of delivery


Date of delivery


Date of delivery


Date of delivery


HARODOL 29/8/15 02 44 15/10/16 04 41 12/02/2015 04 311 16/2/16 00 60 18/4/16 00 72 07/01/2016 04 51

GENTA-INT 29/8/15 00 46 15/10/16 10 12 12/02/2015 00 75 16/2/16 00 59 18/4/16 00 73 07/01/2016 06 29

S. BLADE 29/8/15 01 00 15/10/16 02 00 12/02/2015 00 00 16/2/16 01 33 18/4/16 02 00 07/01/2016 01 00

CEFF 29/8/15 400 00 15/10/16 300 00 12/02/2015 600 00 16/2/16 200 00 18/4/16 400 00 07/01/2016 250 00

P. APRON 29/8/15 00 00 15/10/16 05 00 12/02/2015 02 00 16/2/16 02 00 18/4/16 00 69 07/01/2016 01 00

FASNIDAR 29/8/15 00 46 15/10/16 01 40 12/02/2015 00 75 16/2/16 00 61 18/4/16 00 69 07/01/2016 00 00

NEPTIDIPINE 29/8/15 00 35 15/10/16 00 46 12/02/2015 03 66 16/2/16 03 33 18/4/16 03 56 07/01/2016 03 00

FEFO 29/8/15 25 04 15/10/16 10 40 12/02/2015 12 63 16/2/16 10 23 18/4/16 10 47 07/01/2016 10 00

GLEBI 29/8/15 05 00 15/10/16 10 00 12/02/2015 10 00 16/2/16 10 09 18/4/16 00 72 07/01/2016 10 00

CRUENIN 29/8/15 00 45 15/10/16 01 40 12/02/2015 01 40 16/2/16 01 52 18/4/16 01 69 07/01/2016 01 55

GRISO 29/8/15 10 00 15/10/16 04 00 12/02/2015 04 00 16/2/16 02 09 18/4/16 04 40 07/01/2016 04 0

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Appendix 4: Short-Life/Expired medicine

Name of Health Facility: KASSANDA HC IV District: MUBENDE

SN Name of Medicine Date of delivery Quantity Date of Expiry

01 FEEDING TUBE 29/08/2015 21 Nov-15

02 RHZE 12/02/2016 27X28 Mar-16

03 VIT B INJ 29/08/2015 10 YIRM Nov-15

04 EH TAB 12/02/2016 1 BOX Apr-16

05 ARTUBINATE TAB 12/02/2016 16 PKT Mar-16

06 NEVIRAPINE TABS 07/01/2016 82 PKT Feb-16

07 DERERMINE 12/02/2016 6 BOXES Mar-16

08 NEVIRAPINE SYP 12/02/2016 30 Mar-16

Appendix 5: Understaffing at Health Centre IV Kassanda

No Category of Staff Recommended No Available Shortage Remarks

1. Senior Medical officer 1 1 0

2. Medical officer 1 1 0

3. Senior Nursing Officer 1 0 1

4. Public Health Nurse 1 0 1

5. Clinical officer 2 2 0

6. Opthalmic Clinical Officer 1 0 1

7. Health Inspector 2 1 0

8. Dispenser 1 0 1

9. Public Health Dental officer

1 1 0

10. Laboratory Technician 1 3 0

11. Asst. Entomology officer 1 0

12. Nursing Officer(Nursing) 1 1 0

13. Nursing Officer

(Midwifery)

1 2 0 Staffed beyond recommended

No.

14. Nursing Officer (psychiatry)

1 1 0

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15. Asst. Health Educator 1 0 1

16. Anaethestic officer 1 1 0

17. Theatre Assistant 2 2 0

18. Anaethestic Assistant 2 0 2

19. Enrolled Psychiatric

Nurse

1 1 0

20. Enrolled Nurse 3 3 0

21. Enrolled midwife 3 7 0 Staffed beyond recommended

No.

22. Cold Chain Assistant 1 0 1

23. Laboratory Assistant 1 0 1

24. Stores Assistant 1 1 0

25. Accounts Assistant 1 1 0

26. Health Assistant 1 1 0

27. Health Information

Assistant

1 1 0

28. Office Typist 1 0 1

29. Nursing Assistant 5 2 3

30 Driver 1 0 1

31. Askari 3 1 2

32. Porter 3 0 3

TOTAL 47 35 19

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