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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


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


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


1,999,731 1,999,731

Pension Arrears

21 Kalanzi Isaiah Sen. Ass. Com. Dev. Off. CM64012102ZWK Trad


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


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


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


8,116,125

5,366,073 13,482,198 Grat & Arrears

38 Mbaziira Stephen Parish Chief CM55044102HKXC Trad


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


3,557,142 3,557,142

Pension Arrears

49 Mutebi David Health Asistant CM5000231007P8E Trad


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


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


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


Education Department

Sports Officer 1 0 1

Education Officer/SN E 1 0 1

Stenographer/Secretary 1 0 1

Driver

Driver


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


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

THE REPUBLIC OF UGANDA REPORT OF THE … with Uganda Road Fund did not yield positive results. The...

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