The Auditor General’s mandate under Article 163 (3) of the Constitution of the Republic of Uganda and as amplified by Sections 13 (1) and 19 of the National Audit Act, 2008, is to audit and report to Parliament on the public accounts of Uganda and of all public offices including the courts, the central and local government administrations, Universities and public institutions of like nature, and any public corporations or other bodies established by an Act of Parliament. In accordance with these provisions, the report was submitted to Parliament on 29th December 2017.The report focused on the audit matters and emerging trends that may need urgent attention by those charged with Management and Governance of the audited organisations to improve public accountability in the processes of delivering public service.
During the audit year ending December 2017, OAG conducted a total of 1,342 financial audits, to obtain reasonable assurance whether the financial statements are free from material mis-statements due to fraud or error thereby enabling the Auditor General to express an opinion. In addition, 34 Forensic Investigations and Special Audits were conducted based on the internal assessments and requests from stakeholders. Some results of the investigations and 13 specialised audits (infrastructure Engineering Audits) have also been included in the individual entities financial audit reports and others are conducted for Court purposes. Eight (8) value for Money audits (studies) were also concluded and the key findings and their recommendations have been included in this extract. Highlights of the Key findings are summarised below;
Single spine extension system
Local Governments were unable to attract some professionals like in Veterinary, Entomology, and Agriculture Engineering. Failure to provide agricultural extension services to farmers, more especially at the Sub County level hinders MAAIF from increasing agricultural production and productivity.
Inadequate performance of the integrated personnel and payroll system (IPPS)
The IPPS modules to be implemented were payroll management, pension system, training Management, establishment control, leave Management, performance measurement, succession planning, time and attendance and recruitment Management. However, only payroll Management, pension Management and establishment control were operational.
Decentralization of pension management
The Management of the pension decentralization is not yet satisfactory. The pensioners are unlikely to receive their pension on time. There is need for Government to empower the MDAs, and districts to streamline the pension Management process through capacity building and regular supervision.
Establishment of a road crash database system (RCDS)
The objective of Government to establish RCDS was to enable the establishment of a well-functioning reliable Road Crash Data System (RCDS) that contributes to improved road crash data collection, analysis and utilization. However it was noted that the Road Crash Data System (RCDS) had not been completed and therefore was not functional following cancellation of funding by the World Bank. Equipment such computers and CPS devices procured for the project were in store utilize
Inadequate facilities for pest control, seed and crop certification
The laboratory is meant to provide pesticide and residue analysis so that pesticides brought into the country is of the right quality and the ingredients conform to the industrial standards. Inspection of the department of crop inspection and certification, and pest control in Namalere revealed that the Laboratory was underutilized because certain components had not been supplied since 2010.
Construction of 14 bridges in Northern Uganda-IDB (loan no. UG –006)
Government of Uganda received a loan from the Islamic Development Bank (IDB) towards the construction of fourteen (14) small Bridges in the Northern and North Eastern of Uganda. The loan agreement was signed on 24th November 2008 and became effective in April 2009.
However it was observed that Lot-4 was cancelled and funds to a tune of UGX.6bn were returned to the Bank due to non-performance. As a consequence, construction of Ajeleck, Opot and Ojanal bridges were not undertaken. This is an indicator that the project was not properly managed
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