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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

13

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 length, 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 length, 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


Tonometer Used to determine the intraocular pressure


Ophthalmoscope Majorly for the inspection of the retina


Refraction set Used in reflection and refraction demonstrations


Lid rotation set For examining and surgery of the eye


Loop (with lights and battery)

Used in eye surgery


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


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


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


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


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