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OFFICE OF THE AUDITOR GENERAL
THE REPUBLIC OF UGANDA
REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF
BUSIA MUNICIPAL COUNCIL
FOR THE YEAR ENDED 30TH JUNE 2018
OFFICE OF THE AUDITOR GENERAL
UGANDA
ii
TABLE OF CONTENTS
LIST OF ACRONYMS ................................................................................................................................ iv
Opinion .................................................................................................................................................... 1
Basis for Opinion ..................................................................................................................................... 1
Key Audit Matters ................................................................................................................................... 1
1.0 Performance of Youth Livelihood Programme ........................................................................... 2
1.1 Funding of the Programme ......................................................................................................... 2
1.2 Non-compliance with the repayment schedule.......................................................................... 3
1.3 Transfer of recovered funds to the recovery account in BOU .................................................... 3
1.4 Inspections of YLP projects ......................................................................................................... 3
2.0 Implementation of the Uganda Road Fund ................................................................................ 4
2.1 Budget Performance ................................................................................................................... 5
2.2 Status of Implementation ........................................................................................................... 5
a. Routine manual maintenance ......................................................................................................... 5
b. Routine mechanized maintenance ................................................................................................. 5
Emphasis of Matter ................................................................................................................................. 6
3.0 Under-collection of Local Revenue ............................................................................................. 6
Other Information ................................................................................................................................... 6
Management Responsibilities for the Financial Statements .................................................................. 6
Auditor General’s Responsibilities for the audit of the Financial Statements ........................................ 7
Other Reporting Responsibilities ............................................................................................................ 8
Report on the Audit of Compliance with Legislation .............................................................................. 9
4.0 Status of Basic Medical equipment at Busia Health Centre IV ................................................... 9
5.0 Urban Physical Planning Committee ........................................................................................... 9
5.1 Lack of an Urban Physical Development Plan ............................................................................. 9
5.2 Budget for the Urban Physical Planning Committee ................................................................ 10
6.0 Solid Waste Management ......................................................................................................... 10
6.1 Lack of a garbage management system .................................................................................... 10
7.0 Utilization of Road Equipment .................................................................................................. 10
7.1 Failure to maintain road equipment records ............................................................................ 10
7.2 Non-disposal of obsolete assets ............................................................................................... 11
Appendices ............................................................................................................................................ 13
Appendix 1: Non-compliance with the repayment schedule ............................................................... 13
iii
Appendix 2: Status of implementation of Uganda Road fund .............................................................. 13
APPENDIX 3: Status of medical equipment at Busia Health Centre IV ................................................. 16
iv
LIST OF ACRONYMS
Acronym Meaning
F/Y Financial Year
GOU Government of Uganda
IESBA International Ethics Standards Board for Accountants Code of Ethics for
Professional Accountants
INTOSAI International Organization of Supreme Audit Institutions
ISA International Standards on Auditing
LGA Local Government Act
LGFAR Local Government Financial and Accounting regulations
MoGLSD Ministry of Gender, Labour and Social Development
NAA National Audit Act
NEA National Environment Act
PFMA Public Finance Management Act, 2015
TAI Treasury Accounting Instructions
ULA Uganda Land Act
UGX Uganda Shillings
UWEP Uganda Women Entrepreneurship Program
YIG Youth Interest Group
YLP Youth Livelihood Programme
1
REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS
OF BUSIA MUNICIPAL COUNCIL
FOR THE YEAR ENDED 30TH JUNE, 2018
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion
I have audited the accompanying Financial Statements of Busia Municipal Council which
comprise the Statement of Financial Position as at 30th June 2018, and the Statement of
Financial Performance, Statement of Changes in Equity and 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 Busia Municipal Council for the year ended 30th
June 2018 are prepared, in all material respects, in accordance with section 51 of the Public
Finance Management, 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). 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 Council in accordance with the Constitution of the Republic of Uganda 1995
(as amended), the National Audit Act, 2008, the International Organization of Supreme Audit
Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants
Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other
independence requirements applicable to performing audits of Financial Statements in Uganda.
I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in
accordance with other ethical requirements applicable to performing audits in Uganda. I believe
that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my
opinion.
Key Audit Matters
Key audit matters are those matters that, in my professional judgment, were of most
significance in my audit of the financial statements of the current period. These matters
2
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 the matters described below as the key audit matters to be
communicated in my report.
1.0 Performance of Youth Livelihood Programme
The Youth Livelihood Programme (YLP) is a Government Programme being imple-
mented under the Ministry of Gender, Labour and Social Development (MoGLSD)
through the Local Government Administrations. The programme, which started in the
financial year 2013-2014, was to respond to the existing challenge of unemployment
among the Youth. The programme is implemented through the Municipal Council
and support to the vulnerable youth in form of revolving funds for skills
development projects and income generating activities.
The audit focused on an amount of UGX.44,790,869 disbursed to the Municipal
Council in the Financial Year 2014/2015 whose recovery period of three years had
expired by 30th June 2018. The audit procedures performed included ascertaining the
following;
Whether all funds budgeted for YLP during the period under review were actually
released and used only for the program.
Whether all funds advanced to the youth groups were repaid in accordance with
the agreed repayment schedule and to establish reasons for failure or delays to
repay the funds.
Whether all funds recovered during the period under review were transferred to
the revolving fund account in Bank of and
Whether on a sample basis the funded projects exist and are operating.
I made the following observations;
1.1 Funding of the Programme
A review of the approved budget for the YLP program revealed that the Municipal
Council had budgeted for a total amount of UGX.44,790,869 for the financial year
and 2014/2015, all of which was released as budgeted. Consequently, all the
projected 8 projects/youth interest groups were actually funded
3
1.2 Non-compliance with the repayment schedule
The Documentation review revealed the repayment was not in line with the agreed
repayment schedules. It was observed that whereas the groups funded in 2014/2015
were expected to have repaid a total amount of UGX. 44,790,869 by close of the
financial year 2017/2018, only UGX.13,000,500 (29%) was collected leaving a
balance of UGX.31,790,369 (71%) outstanding as shown in appendix 1. This was
attributed to various factors including disintegration of group members. Failure to
repay in a timely manner implies that other eligible groups were unable to access the
funds since this is a revolving fund. The Accounting Officer explained that Council
had engaged the law enforcement authority to enhance recovery
I advised the Accounting Officer to ensure that the matter is followed up to its logical
conclusion and to institute more effective recovery measures.
1.3 Transfer of recovered funds to the recovery account in BOU
A review of the bank statements of YLP collection account revealed that the collected
amount of UGX.13,000,500 (100%) was transferred to the National Revolving Fund
Collection Account by the end of the financial year 2017/18.
1.4 Inspections of YLP projects
Physical inspection was carried out on 6 selected projects of (2014/15) to ascertain
whether they were in existence and executed in accordance with the operational
guidelines. The following observations were made;
It was noted that the 6 YIGs financed during the year 2014/2015 had disintegrated
and the projects had entirely collapsed. These groups included;
REF. SUB
COUNTY
PROJECT NAME DISBURSED
AMOUNT
(UGX)
TOTAL
RECOVERY
(UGX)
OUTSTANDI
NG
BALANCE (UGX)
1 Eastern Division
Mawero East B Youth Electronic
Project
5,500,000 5,869,000 (369,000)
2 Eastern Division
Mugungu A Fish Farming Youth
Project
8,570,869 0 8,570,869
3 Eastern Division
Sofia B Salon Youth Project
4,500,000 451,500 4,048,500
4 Western
Division
Kisenyi B Youth
Liquid Soap Project
6,000,000 400,000 5,600,000
5 Western
Division
Madibira B Welding
Youth Project
10,000,000 3,240,000 6,760,000
6 Western Division
Nangwe Madibira Youth Bakery
3,220,000 2,040,000 1,180,000
4
REF. SUB
COUNTY
PROJECT NAME DISBURSED
AMOUNT (UGX)
TOTAL
RECOVERY (UGX)
OUTSTANDI
NG BALANCE
(UGX)
Project
TOTAL
37,790,869 12,000,500 26,159,369
There are minimal chances of recovering the funds advanced to these groups.
The Accounting Officer admitted the shortcoming and explained that there was a
challenge of inadequate resources availed for training and technical backstopping by
the Ministry of Gender, Labour, and Social Development. The council intend to
address this issue by exploring the opportunity of a youth empowerment component.
I await the results of Accounting Officers action. I further advised the Accounting
Officer to ensure that regular support and monitoring to address the challenges
facing each group.
2.0 Implementation of the Uganda Road Fund
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.”
Regulation 18(3) of the Local Governments Financial and Accounting Regulations,
2007 requires budget estimates to be based on objectives to be achieved for the
financial year and during implementation, effort to be made to achieve the agreed
objectives or targets as per the programme of Council. It has been observed over
years that planned and budgeted for activities of a number of Local Governments are
not implemented thereby affecting service delivery.
During the overall office wide planning, I identified risks such as inadequate release
of funds and failure to undertake budget monitoring and supervision that are likely to
be the causes of failure to implement the planned activities under Uganda Road
Fund. The focus was put on the planned major outputs under Uganda Road Fund
which greatly impact on service delivery in the Local Governments.
Consequently, I developed specific audit procedures which included ascertaining
whether;
5
The budgeted URF releases for Local Governments for the year under review were
actually received ;
The planned URF outputs were achieved;
Based on the procedures performed, the following observations were made;
2.1 Budget Performance
Based on the procedures performed, I observed that a total of UGX.753,322,182 was
budgeted to cater for routine manual maintenance, routine mechanised
maintenance, periodic maintenance and emergency activities on several district roads
using road gangs and the Force Account mechanism. However, the district received
UGX.699,132,050 (92.2%) resulting into a deficit of UGX.54,190,132 (7.2%). The
deficit constituted 1% of the budgeted amount.
2.2 Status of Implementation
A review of planned outputs against actual performance is shown in appendix 2.
a. Routine manual maintenance
A total of 56.70 kms at an estimated cost of UGX.56,400,000 was planned to be
undertaken as Shown in Appendix 2. However, audit revealed that 44.73 km i.e.
79% were actually undertaken at a cost of UGX.49,354,000 (87.5% of the budget).
There was an underfunding of UGX.7,046,000 (12.5% of budget). On inspection, it
was observed that all 61 roads planned for were worked on during the year.
b. Routine mechanized maintenance
A total of 1 km at an estimated cost of UGX.163,058,180 was planned to be
undertaken. Audit revealed that the 1 km i.e. 100% was actually under taken at a
cost of UGX.154,562,000 (95%) leading to a saving of UGX.8,496,180 (5%).
On inspection, it was observed that two (2) roads were worked on as shown in
Appendix 2.
c. Periodic maintenance
A total of 1.074km at an estimated cost of UGX.418,968,000 was planned to be
under taken. However, audit revealed that 1.186km (104%) were actually under
taken at a cost of UGX.394,311,000 (104%) leading to a saving of UGX.24,657,000.
On inspection, it was observed that five (5) roads were worked on as shown in
appendix 3.
6
Emphasis of Matter
Without qualifying my opinion, I draw attention to the following matter disclosed in
the financial statements.
3.0 Under-collection of Local Revenue
I noted that the Municipal Council had budgeted to collect local revenue of
UGX.731,640,000 but only realized UGX.509,522,063 (70%) resulting into a shortfall
of UGX.222,117,937 (30%) as shown in statement of appropriation of the Financial
Statements. Under-collection of local revenue implies that all planned activities
remained unimplemented thereby adversely affecting service delivery.
The Accounting Officer attributed the shortfall to change in Government Policy on
collection of fees from taxi and bus parks. The Accounting Officer further explained
that a new collection system through URA had been designed to address this matter.
I await the outcome of the new initiative.
Other Information
The Accounting Officer is responsible for the other information. The other information
comprises the statement of responsibilities of the Accounting Officer and the commentaries
by the Head of Accounts and the Accounting Officer, and other supplementary information.
The other information does not include the financial statements and my auditors’ report
thereon. My opinion on the financial statements does not cover the other information and I
do not express an audit opinion or any form of assurance conclusion thereon.
In connection with my audit of the financial statements, my responsibility is to read the
other information and, in doing so, consider whether the other information is materially
consistent with the financial statements or my knowledge obtained in the audit, or otherwise
appears to be materially misstated. If, based on the work I have performed, I conclude that
there is a material misstatement of this other information; I am required to report that fact.
I have nothing to report in this regard.
Management Responsibilities 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 Busia Municipal Council.
7
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 Council’s ability to continue as a going concern, disclosing, as applicable, matters
related to going concern and using the going concern basis of accounting, unless the unless
the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the Council’s financial reporting
process.
Auditor General’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 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 judgement 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 my 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 entity’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by the management.
8
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
uncertainty exists related to events or conditions that may cast significant doubt on
the entity’s ability to continue as a going concern. 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 entity to cease to continue as a going concern.
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 them 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.
Other Reporting Responsibilities
In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on
my work described on the audit of Financial Statements, that; except for the matters raised
in compliance with legislation section below, and whose effect has been considered in
forming my opinion on financial statements, the activities, financial transactions and
9
information reflected in the financial statements that have come to my notice during the
audit, are in all material respects, in compliance with the authorities which govern them.
Report on the Audit of Compliance with Legislation
The material findings in respect of the compliance criteria for the applicable subject matters
are as follows;
4.0 Status of Basic Medical equipment at Busia Health Centre IV
Health Sector Service Standards & Service Delivery Standards, 2016 Section 5.17.4
requires a health facility to ensure that there is an inventory of all medical equipment
updated according to the policy/guidelines. Audit inspection revealed that, the
available medical equipment in Busia Health Centre IV are insufficient in number,
need replacement as they have become old and others are not in existence as shown
in Appendix 3. The health centre management attributed this to financial limitations
which limited their ability to acquire the necessary equipment. Due to this condition,
patients are referred to distant facilities to receive the same services putting their
lives at risk and affecting the quality of service delivery.
The Accounting Officer agreed with the findings and attributed it to failure by the
centre to provide PHC development grants for over years.
I advised the Accounting Officer to engage the Ministry of Health on the matter.
5.0 Urban Physical Planning Committee
5.1 Lack of an Urban Physical Development Plan
Section 25 (1) of the Physical Planning Act, 2010 states that a district, urban, and
sub-county physical committee shall cause to be prepared an urban physical
development plan. However, the council did not have urban physical development
plans. Absence of an approved physical development plan, risks the council to un-
coordinated developments as there in ability to form a basis for approval or refusal of
development permissions by the physical planning committee.
The Accounting Officer explained that the Municipal Council’s Physical Development
Plan had expired at the end of 2017 and Council had initiated a process of review
through the Ministry of Lands, Housing, and Urban development but the Ministry
recommended that the preparation of the new plan should be halted, awaiting a
more comprehesive review, as required of Municipal Councils earmarked to benefit
from the USMID programme.
10
The Accounting Officer was advised to follow-up the matter to its conclusion to have
the plan approved.
5.2 Budget for the Urban Physical Planning Committee
PART VII, Section 44 of the Physical Planning Act, 2010 provides that all activities of
the physical planning committees shall be financed by the local government finances.
However, review of the budget and financial statements of the Council revealed that
there was no budget and therefore no expenditure on activities of the committee.
Failure to fund activities of the Committees adversely affects its operations.
The Accounting Officer explained that Council will endevour to allocate more
resources to physical planning committee, despite the limited resource envelope.
The Accounting Officer was advised to provide funding for the committee operations.
6.0 Solid Waste Management
6.1 Lack of a garbage management system
Sec 14 (b) of Part Four of the Second Schedule of Local Government Act, 1997 Cap
243 (as amended) provides; amongst others, for the enforcement of proper methods
for the disposal of refuse. Management of Municipal Councils is supposed to ensure
that there is an organised solid waste management system to manage garbage
collection, its transportation, treatment and its safe disposal. It also implies that
Council should collect and keep up-to date data relating to garbage volumes (e.g.
volume generated, collected, treated and composition of the solid waste). It was
observed that there is no system in place to manage garbage collection,
transportation, its treatment and safe disposal at Osapiri dumpsite. Failure to put in
place a garbage management system makes it hard to verify whether related costs
for service of garbage management were well spent.
There was no written response received from the Accounting Officer regarding this
matter.
I advised the Accounting Officer to ensure that a garbage management system is put
in place and provide a justification for the amount spent on garbage management.
7.0 Utilization of Road Equipment
7.1 Failure to maintain road equipment records
Paragraph 2.2 (b), (d) & (e) of the guidelines for care and management of road
equipment in government ministries, departments and agencies, by ministry of works
11
and transport 2017, prescribe specific documents to be kept by LGs in the
management of road equipment and vehicles. The records include plant and
equipment register, maintenance and repair history records, Safe Work Procedures
(SWP) for each type of road equipment among others.
Contrary to the above requirement, it was observed that the management of the
Municipal Council did not maintain the road equipment records. This may result in
poor care for the equipment and shortened life spans.
The Accounting officer acknowledged the anomaly and explained that the necessary
records and guidelines will be maintained to ensure safety of road equipment as per
the audit recommendation.
The matter requires urgent attention by the Accounting Officer.
7.2 Non-disposal of obsolete assets
Section 2.3.1.5 of LGFAM, 2007 requires assets that are not in use, to be disposed of
in accordance with procedures in the LGPPDA, 2006 regulations.
A review of the Municipal Board of Survey Report revealed that the Council had a
number of assets such as old vehicles, motor cycles and others that were unusable
and overdue for disposal. Additionally, respective heads of departments did not
prepare disposal plans contrary to section 62 of the Local Government (PPDA)
Regulations 2006. The value of the affected assets continues to deteriorate.
The Accounting Officer admitted the shortcoming and promised to ensure that the
procurement and disposal unit timely disposes of the stated assets in accordance
with the laid down procedures and the LGPPDA regulation.
I await the outcome of management’s intervention on the matter.
John F.S. Muwanga AUDITOR GENERAL KAMPALA
20th December, 2018
12
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Appendices
Appendix 1: Non-compliance with the repayment schedule
S.NO SUB COUNTY
PROJECT NAME CODE DISBURSED AMOUNT (UGX)
TOTAL RECOVERY (UGX)
OUTSTANDING BALANCE (UGX)
1
Eastern Division
Arubaine A Salon Youth Project
E102010201001
3,000,000 100,000 2,900,000
2
Eastern Division
Mawero East B Youth Electronic Project
E102010402001
5,500,000 5,869,000 (369,000)
3
Eastern
Division
Mugungu A Fish
Farming Youth Project
E102010103001
8,570,869 0 8,570,869
4
Eastern Division
Sofia B Salon Youth Project
E102010502001
4,500,000 451,500 4,048,500
5
Western Division
Kisenyi B Youth Liquid Soap Project
E102020202001
6,000,000 400,000 5,600,000
6
Western Division
Madibira B Welding Youth Project
E102020205002
10,000,000 3,240,000 6,760,000
7
Western Division
Mawero Youth Carpentry Project
E102020301001
4,000,000 900,000 3,100,000
8
Western Division
Nangwe Madibira Youth Bakery Project
E102020205001
3,220,000 2,040,000 1,180,000
TOTALS 44,790,869 13,000,500 31,790,369
Appendix 2: Status of implementation of Uganda Road fund
Routine Manual Maintenance
Item No.
Road Name Surface Type
Road length, Km
Annual Work Plan Actual works
Length to be treated (Km)
Budget (UGX)
Actual (KM)
Actual Amount (UGX)
1 Wafula Anthony Road U 0.3 0.3 0.3
279,000
2 Wandera John Road U 0.2 0.2 0.2
186,000
3 Obenji Road U 0.5 0.5 0.5
465,000
4 Berenego Road U 0.2 0.2 0.2
186,000
5 Alai Road U 0.35 0.35 0.4
325,000
6 Sitamakoli Road U 0.3 0.3 0.3
279,000
7 Nabongo Road U 0.35 0.35 0.4
325,000
8 Banuli Nanga Road U 0.2 0.2 0.2
186,000
9 Nahabi Road U 0.3 0.3 279,000
14
0.3
10 Wabwire Sylvester Road U 0.1 0.1 0.1
93,000
11 1st street industrial area U 0.5 1.7 1.7
465,000
12 Majanji Road U 1.7 1.7 1.7
1,580,000
13 Hadongole Road U 0.6 0.6 0.6
558,000
14 Ogema Road U 0.6 0.6 0.6
558,000
15 Samia Bugwe U 0.4 0.4 0.4
372,000
16 Luguma U 0.7 0.7 0.7
651,000
17 Arubaine Way U 0.4 0.4 0.4
372,000
18 Mawero U 0.6 0.6 0.6
558,000
19 Jinja Road U 1.1 1.1 1.1
687,000
20 Ojara U 0.8 0.8 0.8
743,000
21 Tororo U 1.7 1.7 1.7
1,616,000
22 Taxi park U 0.8 0.8 0.8
743,000
23 Nakamondo Road U 0.5 0.5 0.5
465,000
24 Elizabeth Road U 0.6 0.6 0.6
558,000
25 Madonya Road U 0.8 0.8 0.8
743,000
26 Nanguke Road U 1.1 1.1 1.1
1,022,000
27 Mugeni Wasike Road U 0.2 0.2 0.2
186,000
28 Wanyama Bini U 0.2 0.2 0.2
186,000
29 Amisi Mafabi U 1.1 1.1 1.1
1,022,000
30 Tiira U 1.2 1.2 1.2
1,115,000
31 Sikuda U 0.8 0.8
0.8
743,000
32 Cemetry U 0.9 0.9 0.9
836,000
33 Munyororo U 0.7 0.7 0.7
651,000
34 Sangalo U 0.4 0.4 0.4
372,000
35 Equator U 1.1 1.1 1.1
1,022,000
36 Customs U 1.1 1.1 1.1
1,022,000
37 Bus Park U 0.6 0.6 0.6
558,000
38 Moni U 0.8 0.8 0.8
743,000
39 Samson Were U 0.8 0.8 0.8
743,000
15
40 Justice Odoki U 0.8 0.8 0.8
743,000
41 Justice Ogola U 1.3 1.3 1.3
965,000
42 Hadongole 0.6km, Omukada 0.49km, Ogema 0.39km, Taxi park 0.2km, market lane 0.3km, Ekaka 1.2km, Sangalo-sofia 0.2km, Okumu oleki-sofia 0.2km, Bare foot 0.15km, Amisi mafabi 0.7km, Samia bugwe 0.3km
P 18.9 18.9 6.9
15,750,000
43 Mbulu U 0.2 0.2 0.2
186,000
44 Nahaima Road U 0.8 0.8 0.8
743,000
45 Hamugo U 0.7 0.7 0.7
651,000
46 Norah U 0.2 0.2 0.2
186,000
47 Rashid Were U 0.4 0.4 0.4
372,000
48 Babu semakula U 0.1 0.1 0.1
93,000
49 Busia S.S.S U 0.2 0.2 0.2
186,000
50 Jacob Aryada U 0.5 0.5 0.5
594,000
51 Osato Road U 0.2 0.2 0.2
186,000
52 Mbiiro Road U 0.3 0.3
0.3
279,000
53 Majanji Road U 1.7 1.7 1.7
1,580,000
54 Maloba Road U 0.3 0.3 0.3
279,000
55 Nami Road U 0.3 0.3 0.3
279,000
56 Mbalagade U 0.3 0.3 0.3
279,000
57 Siwundu 0.5 0.5 0.5
465,000
58 Cementery Link 0.2 0.2 0.2
186,000
59 Nanguke Road U 0.9 0.9 0.9
836,000
60 Obernester Road U 0.7 0.7 0.7
651,000
61 Erogo Road U 0.4 0.4 0.4
372,000
Sub total 55.50
56.70
-
44.73
49,354,000
Routine Mechanized Maintenance
Item No.
Road Name Surface Type
Road length, Km
Annual Work Plan Actual works
Length to be treated (Km)
Budget (UGX)
Actual (KM)
Actual Amount (UGX)
Miracle Road U 0.50 0.50 0.50 77,321,000
16
Nangwe Road U 0.50 0.50 0.50 77,241,000
Sub total 1.00 1.00 1.00 154,562,000
Periodic Maintenance
Item No.
Road Name Surface Type
Road length, Km
Annual Work Plan Actual works
Length to be treated (Km)
Budget (UGX)
Actual (KM)
Actual Amount (UGX)
1 Samia Bugwe Road P 0.45 0.45 0.45 118,627,200
2 Majengo Road P 0.183 0.183 0.183 71,067,200
3 Mugeni Wasike Road P 0.138 0.138 0.138 69,717,200
4 Nahaima Link P 0.345 0.345 0.345 104,542,000
5 Hadongole Road P 0.07 0.07 0.07 30,357,500
Sub total 1.186 1.186 1.186 394,311,100
APPENDIX 3: Status of medical equipment at Busia Health Centre IV
SN NAME OF EQUIPMENT USE/PURPOSE
STANDARD QUANTITY
QUANTITY AVAILABLE
DEFICIT CONDITION OF AVAILABLE EQUIPMENT
A. THEATRE
C/s sets (caesarean sets) For C-Section
operations
5 2 3 Functional
Oxygen cylinders (large size)
For administration of Oxygen
3 3 0 Functional
Hernia sets For operation and management of Hernia
4 2 2 Functional
D&C sets Used for dilatation and curettage
3 2 1 Functional
MVA For manual volume aspiration
3 3 0 Functional
Ambu bag - Neonatal Used to provide positive pressure ventilation
2 2 0 Functional
Ambu bag - Adult Used to provide positive pressure ventilation
2 2 0 Functional
Penguin sucker Helps in clearing the babies airway
2 2 0 Functional
17
Nasal oxygen prongs Used to deliver supplementary oxygen
10 10 0 Functional
Laparotomy set Surgical incision into the abdomen for evacuation or preparation for surgery
2 2 0 Functional
Pulse oximeter Non-invasive method for monitoring oxygen levels
2 3 0 Functional
Suction machine - Manual Extraction of mucus and other fluids
1 1 0 Functional
Suction machine - Electric Extraction of mucus and other fluids
1 2 0 Functional
Boyle’s machine bp calf For administering anaesthesia
5 1 4 Functional
Anaesthetic trolley For administering anaesthesia
1 1 0 Functional
Oxygen concentrator For administering oxygen
10 1 9 Functional
Portable operating light Provide light during operations
2 2 0 1-functional; 1-faulty
Laryngoscope Used for examining the larynx
1 1 0 Functional
Blood pressure machines[bp]
Measuring pressure
2 1 1 Functional
Autoclave - Electric Used for sterilization
1 1 0 Functional
Autoclave - Non electric Used for sterilization
1 0 1 None available
Steam steriliser Sterilising medical equipment to get rid of bacteria and other pathogens
1 1 0 Functional
B. OPTHALMIC DEPARTMENT
18
Slit lamp Used for examining the interior of the eye
1 0 1 None available
Tonometer Used to determine the intraocular pressure
2 0 2 None available
Ophthalmoscope Majorly for the inspection of the retina
2 0 2 None available
Refraction set Used in reflection and refraction demonstrations
2 0 2 None available
Lid rotation set For examining and surgery of the eye
2 0 2 None available
Loop (with lights and battery)
Used in eye surgery
3 0 3 None available
C. MATERNITY DEPARTMENT
Delivery sets For the delivery of new born
5 3 2 Functional
Blood pressure machines[bp]
Measuring blood pressure
5 1 4 Functional
Doppler (hand held) Used in determining the blood flow
1 0 1 None available
Fetoscopes Allow access to the foetus
10 2 8 Functional
Episiotomy set To aid child delivery
2 3 0 Functional
MVA sets (manual vacuum aspiration sets)
For manual volume aspiration
2 1 1 Functional
Ultra sound scan machine (basic) for obstetrics
Used for scanning
1 0 1 None available
Penguine sucker Used for aspiration or cleaning of mucus
5 5 0 Functional
Ambu bag - Adult Used to provide positive pressure ventilation
2 2 0 Functional
19
Ambu bag - Neonatal Used to provide positive pressure ventilation
3 3 0 Functional
Autoclave - Electric Used for sterilization
1 1 0 Functional
Autoclave - Non electric Used for sterilization
1 0 1 None available
IUD set For incision of birth control devises
2 2 0 Functional
Implant removal set For removing in-plants
2 2 0 Functional
D. LABORATORY DEPARTMENT
Refrigerator for reagents Keep reagents below room temperature
1 2 0 Functional
Blood bank refrigerator Keeping blood at recommended temperature
1 1 0 Functional
Microscopes For microscopic examination of samples
2 2 0 Functional
Electric centrifuges (bench top)
Separation of fluids from densities
5 1 4 Functional
Autoclave (in wash up) For sterilization 1 0 1 None available
Bunsen burner For drying slides
1 3 0 Functional
Colorimeter Measuring the intensity of colour
1 1 0 Functional
Haematology analyser (CBC)
Complete blood count machine
1 1 0 Functional
Chemistry analyser For determination of the concentration of analyses
1 0 1 None available