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OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF KYEGEGWA DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2015

1

REPORT AND OPINION OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF KYEGEGWA DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2015

THE RT. HON. SPEAKER OF PARLIAMENT

Introduction

I have audited the accompanying financial statements of Kyegegwa District Local Government

for the year ended 30thJune 2015. These financial statements comprise the Statement of

Financial Position as at 30thJune 2015, Statement of Financial Performance, Statement of

Changes in Equity, Cash flow Statement together with other accompanying statements, notes

and accounting policies.

Management’s Responsibility for the Financial Statements

Under Article 164 of the Constitution of the Republic of Uganda, 1995(as amended) and Section

45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to

Parliament for the funds and resources of Kyegegwa District Local Government. The Accounting

Officer is also responsible for the preparation of financial statements in accordance with the

requirements of the Local Governments Financial and Accounting Manual, 2007, and for such

internal control as management determines necessary to enable the preparation of financial

statements that are free from material misstatement whether due to fraud or error.

Auditor’s Responsibility

My responsibility as required by Article 163 of the Constitution of the Republic of Uganda, 1995

(as amended), section 87 of the Local Governments Act, and Sections 13, 16 and 19 of the

National Audit Act, 2008 is to express an opinion on these statements based on my audit. I

conducted the audit in accordance with International Standards on Auditing. Those standards

require that I comply with the ethical requirements and plan and perform the audit to obtain

reasonable assurance whether the financial statements are free from material misstatement.

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

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

2

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

assessment of risks of material misstatement of the financial statements whether due to fraud

or error. In making those risk assessments, the Auditor considers internal controls relevant to

the entity’s preparation of financial statements in order to design audit procedures that are

appropriate in the circumstances but not for purposes of expressing an opinion on the

effectiveness of the entity’s internal control. An audit also includes evaluating the

appropriateness of accounting policies used and the reasonableness of accounting estimates

made by management as well as evaluating the overall presentation of the financial statements.

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

for my unqualified audit opinion.

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

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

audit which have been brought to the attention of management.

PART “A”

Unqualified Opinion

In my opinion, the financial statements of Kyegegwa Distrcit Local Government as at

30thJune, 2015 are prepared, in all material respects, in accordance with the Local Governments

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

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

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

John F.S. Muwanga AUDITOR GENERAL 30th November, 2015

3

PART “B”

KYEGEGWA DISTRICT LOCAL GOVERNMENT DETAILED REPORT OF THE AUDITOR

GENERAL FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2015

1.0 INTRODUCTION

In accordance with Article 163(3) of the Constitution of the Republic of Uganda, I am

required to audit and report on the public accounts of Uganda and of all public offices

including the Courts, the Central and the Local Government administrations, universities

and public institutions of the like nature and any public corporation or other bodies or

organizations established by an Act of Parliament. Accordingly, I carried out the audit of

the Kyegegwa District Local Government to enable me report to Parliament.

2.0 AUDIT OBJECTIVES

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

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

considered necessary. The audit was carried out with regard to the following objectives:-

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

the requirements of the Local Governments Financial and Accounting Manual 2007

and the Local Governments Financial and Accounting Regulations 2007; and fairly

present the income and expenditures for the year and of the financial position as

at the end of the year.

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

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

provided.

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

with the PPDA Act.

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

the entity, assess control risk and identify reportable conditions, including material

internal control weaknesses

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

with the Government of Uganda financial regulations.

4

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

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

statements presented.

3.0 AUDIT METHODOLOGY

The following audit procedures were undertaken:-

a. Revenue

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

cashbooks and bank statements of the entity.

b. Expenditure

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

eligibility and budgetary provision, accountability and support documentation.

c. Internal Control System

Reviewed the internal control system and its operations to establish whether

sound controls were applied throughout the period.

d. Procurement

Reviewed the procurement of goods and services under the various departments

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

e. Fixed Assets Management

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

Period under review

f. Financial Statements

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

financial statements; assessed the accounting principles used and significant estimates

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

presentation.

5

4.0 ENTITY FINANCING

Kyegegwa District Local Government is financed by grants (Conditional and

Unconditional) from the Central Government and locally generated revenues from taxes,

fees, licenses and charges. During the year, the district received grants totalling to

UGX.10,547,056,344 from the Central Government, UGX.215,047,058 from locally

generated revenues and UGX.406,484,232 from donor funding all totalling

UGX.11,168,587,634 constituting 79% of its approved budget estimates of

UGX.14,178,151,407.

5.0 DETAILED AUDIT FINDINGS

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

recommendations.

5.1 Funds not accounted for

5.1.1 Unaccounted for Administrative Advances

Regulation 43(2) of the Local Governments Financial and Accounting Regulations 2007

(LGFAR 2007) requires that administrative advances to Council employees be authorized

by the Chief Executive and accounted for within one month.

It was observed that an amount of UGX.18,657,100 remained unaccounted for as shown

in Appendix 1.

In the absence of accountability it becomes difficult to confirm that the funds were

utilized for the intended purposes.

I advised the Accounting Officer to ensure that the funds are accounted for or else

recovery measures are enforced.

5.1.2 Missing Voucher

Regulation 42 of LGFAR, 2007 require payments to be supported by vouchers and

accompanying documents.

However, a payment voucher amounting to UGX.2,324,023 in respect of UNICEF was

not available for audit as shown below.

6

VR NO PAYE DETAILS AMOUNT

UGX

REMARKS

WORKS

UNICEF

10543 Christopher paid for monitoring

2,324,023 missing vouchers

This renders the expenditure doubtful.

I advised the Accounting Officer to ensure that the missing documents are availed or

else recovery be made from the concerned payees.

5.2 Irregular Levy of Development Tax

Section 13(0) of Part IV of the Fifth Schedule of the Local Governments Act requires

approval to be sought from the Minister for any other form of local revenue other than

that prescribed in the Act before its assessment and collection.

It was noted that management levied and collected UGX.15,797,199 as a 2%

development tax from Capital Development contracts that were funded by conditional

grants without approval from the Minister.

Levying a tax on projects funded from conditional funds is irregular and may

compromise the quality of service.

The Accounting Officer explained that the development tax is actually a contribution by

willing contractors to the development of the district, but the district had since ceased

its collection as it tries to address the legal and administrative issues surrounding its

collection.

I advised the Accounting Officer to follow up the approval of the tax from the Minister

for Local Government.

5.3 Non Compliance with Statutory Obligations

Section 116 (1) of the Income Tax Act, 1997, CAP 340 requires every employer to

withhold tax (Pay as you earn tax (PAYE)) from a payment of employment income to an

employee.

7

However, it was observed that PAYE amounting to UGX 9,111,000 was not deducted

from NAADS former employees and councilors’ allowances, contrary to regulations as

shown in Appendix 2.

The Accounting Officer explained that all PAYE deductions were made and remitted but

on verification the above amount remained outstanding.

Failure to withhold Tax leads to loss of revenue to Government and may attract tax

penalties.

I advised the Accounting Officer to ensure that PAYE due is deducted and remitted to

Uganda Revenue Authority.

5.4 Anesthetic Machine lying idle in Kyegegwa Health Centre IV

The District received the Anesthetic Machine (Datex Ohmeda) as a donation from

Belgium Technical Cooperation (BTC) on the 21st/1/2014. It was however, observed

that the machine uses Halothane, Isoflurane, Oxygen and Sevoflurane which National

Medical stores does not supply. Accordingly, the machine has been rendered idle.

I advised the Accounting Officer to follow up with the Ministry of Health to ensure that

the machine is put to use.

5.5 Understaffing

The district has an approved structure of 241 staff. However, out of the 241 approved

posts, only 184 positions were filled leaving 57 posts vacant, representing 24% of the

approved structure as shown in Appendix 3.

Understaffing negatively affects service delivery.

The Accounting Officer explained that the district was recruiting staff to fill vacant

positions within available resources.

8

The Accounting Officer was advised to liaise with the District Service Commission (DSC),

the Ministry of Public Service and the Ministry of Local Government to ensure that the

vacant posts are filled.

9

Appendix 1:

Unaccounted funds

VR NO PAYE DETAILS AMOUNT

(on Vr)

UGX

ERROR

AMT

UGX

REMARKS

HEALTH

1835 Rujumba

Peter

facilitation to

Kampala to consult

on the changes in the

water work

862,000 862,000 no fuel receipts and no back to

station report

13957 Katusabe

Christopher

paid for official duties 1,122,500 1,122,500 retired

13976 Katusabe

Christopher

repair costs, spares

and facilitation to Kla

2,620,000 2,620,000 no fuel receipts and spare parts

receipts attached.

ADMIN

12380 Rujumba

Peter

payt to facilitate CAO

and CFO to Mubende

for official duties

403,000 403,000 official duties not known

12763 Rujumba

Peter

facilitate staff for

official duties


12773 Rujumba

Peter

facilitate CAO and

CFO to Mubende for

official duties


14606 Nanyoni

Agnes

workshop on basic

accounting concept

2,609,000 609,000 budgeted for expenditure is

2,000,000 therefore there is excess

expenditure

CBS

13509 Birungi Agnes Facilitation of

capacity building of

PWD groups

1,294,000 102,000 Unaccounted for

PRODN

12416 Balinda

Roberts

Field monitoring of

agric activities

362,000 362,000 Unaccounted for

12005 Agaba Hillary Advance for training

in urban

management

2,500,000 2,500,000 Unaccounted for

BOARDS & COMMISSIONS

1192

0

Kamara

James

Fuel to facilitate district chair

person

1,224,000 1,224,000 360l given at one go but no usage

schedule

1192

4

Ategeka

Sele

Servicing of UAJ 860X 500,000 500,000 No engineers' report& unaccounted

for

1194

2

Kamara

James

Fuel for district chair person 1,224,000 1,244,000 360l given at one go but no usage

schedule

1420

0

Nyakooj

oChrise

stom

Facilitation of CC meeting 460,000 460,000 Unaccounted

1710 Nandiw Facilitation of DLB meeting 1,905,000 1,605,000 Unaccounted for

10

1 ala F

1710

9

Kamara

James

Ex-gratia for LC I & II 33,360,000 120,000 Unaccounted for

LRD

P

1216

3

Mugisa

Robert

Monitoring of LRDP 2,412,000 2,412,000 Unaccounted for

1219

5

Balinda

Robert

Facilitation to Kla to follow up

on 3rd Qtr LRDP

635,600 635,600 Unaccounted for

1700

2

Mugisa

Robert

Monitoring of SACCOs 821,000 821,000 Unaccounted for

TOTAL 18,657,1

00

Appendix 2:

Non Deduction of PAYE from former NAAds employees and councilors allowances

Vr# Date Payee Details Amount

UGX

Remarks Error

Amount

UGX

NAADS

13459 16/11/2014 Tumusiime Patrick Terminal

benefits

3,385,277 Gratuity not

taxed UGX

225,000

225,000

13460 06/11/2014 Namara Hope Terminal

benefits


taxed UGX

270,000

270,000

13461 06/11/2014 Kazungu

Immaculate

Terminal

benefits


taxed UGX

225,000

225,000

13462 06/11/2014 Kabagadisa Jane Terminal

benefits


taxed UGX

225,000

225,000

13464 06/11/2014 Dr. Annah Kahunda Terminal

benefits


taxed UGX

315,000

315,000

13463 06/11/2015 Dr.Ruhweza Protus Terminal

benefits


taxed UGX

738,000

738,000

13465 11/11/2014 Muhwezi Bernard Terminal

benefits


taxed UGX

225,000

225,000

13466 11/11/2014 Kamuhanda Aggrey Terminal

benefits


taxed UGX

225,000

225,000

13467 11/11/2014 Matsiko Oscar Terminal

benefits


taxed UGX

225,000

225,000

11

13468 11/11/2014 Musoke Gerald Terminal

benefits


taxed UGX

225,000

225,000

13469 11/11/2014 Mwijuka Pison Gratuity for

8 months


taxed UGX

384,000

384,000

13470 18/11/2014 Mujuni Ronald Terminal

benefits


taxed UGX

225,000

225,000

13471 18/11/2014 Twesigye

Christopher

Terminal

benefits


taxed UGX

225,000

225,000

13472 25/11/2014 Arinaitwe Gerald

Ford

Terminal

benefits


taxed UGX

225,000

225,000

13474 08/12/2014 Kansiime Eunice Terminal

benefits


taxed UGX

225,000

225,000

13473 08/12/2014 Ngabirano Steven Terminal

benefits


taxed UGX

225,000

225,000

13475 10/12/2014 Kiiza M Moses Terminal

benefits


taxed UGX

225,000

225,000

13477 29/01/2015 Kamarabyona

Andrew

Terminal

benefits


taxed UGX

225,000

225,000

TOTAL 4,857,000

BOARDS &

COMMISSIONS

Vr# Date Payee Details Amount

UGX

Remarks Error

Amount

12963 18/11/2014 Kamara James Facilitation

for council

meeting of

26/11/14

3,587,000 PAYE of

900,000

deducted but

576,000

remitted

324,000


of PAC

1,326,000 PAYE

216,000

deducted but

not remitted

216,000

12982 10/12/2014 Kamara James Amount

paid in

respect of

Ex gratia

1,400,000 PAYE

420,000

deducted but

untraceable

in the bank

statement as

the chq. No

was not

indicated

420,000

12

14160 19/02/2015 Kamara James Advance

payment to

facilitate

council

meeting

3,587,000 PAYE

576,000

576,000

14166 26/02/2015 Nandiwala F Facilitation

of Land

Board

Meeting

1,905,000 PAYE432,000

deducted but

only 216,000

remitted

216,000

14173 19/03/2015 Ikiriza Lucy Facilitation

DSC during

interview

3,546,000 PAYE

504,000

deducted but

not remitted

504,000


of District

Council

meeting

3,539,000 PAYE

576,000

576,000

17102 01/06/2015 Kamara James PAC

facilitation

to review

3rd Qtr

internal

Audit

3,652,000 PAYE

648,000

648,000

17103 01/06/2015 Kamara James Pac

facilitation

to review

2nd qtr

Audit report

3,682,000 PAYE

648000

648,000

17106 15/06/2015 Nyakoojo

Chrisestom

Lease

markets 1st

qtr 15/16

850,000 PAYE

126,000

126,000

TOTAL 4,254,000

GRAND

TOTAL

9,111,000

Appendix 3:

Understaffing

SN Department Post title Salary Scale Approved

posts

Filled Vacant

1 Office of the CAO Chief Administrative Officer U1SE 1 1 0

2 Office of the CAO Personal Secretary U4 Lower 1 0 1

3 Office of the CAO Driver U8 Upper 1 1 0

4 Office of the CAO Office Attendant U8 Upper 1 0 1

5 Administration Deputy CAO U1SE 1 0 1

6 Administration Assistant CAO U3 Lower 2 2 0

7 Administration Principal Human resource

Officer

U2 Lower 1 0 1

13

8 Administration Records Officer U4 Lower 1 1 0

9 Administration Senior Office Supervisor U5 Upper 1 1 0

10 Administration Human Resource Officer U4 Lower 1 1 0

11 Administration Senior Human Resource

Officer

U3 Upper 1 0 1

12 Administration Assistant Supplies officer U5 Upper 1 1 0

13 Administration Senior Records Officer U3 Upper 1 0 1

14 Administration Sub County chief U3 Upper 8 7 1

15 Administration Information Officer U4 Lower 1 0 1

16 Administration Assistant Records Officer U5 Upper 1 0 1

17 Administration Stenographer Secretary U5 Upper 1 1 0

18 Administration Pool Stenographer Secretary U6 Lower 1 0 1

19 Administration Driver U8 Upper 2 0 2

20 Administration Office Attendant U8 Upper 2 0 2

21 Administration Parish chief U7 Upper 42 29 13

22 Administration Office Typist U8 Upper 2 0 2

23 Community Based

Services

District Community

Development Officer

U1E 1 1 0

24 Community Based

Services

Senior Labour officer U3 Upper 1 0 1

25 Community Based

Services

Assistant Labour Officer U5 Upper 1 0 1

26 Community Based

Services

Senior Community

Development Officer

U3 Upper 1 0 1

27 Community Based

Services

Senior Probation and

welfare officer

U3 Upper 1 0 1

28 Community Based

Services

Community Development

Officer

U4 Lower 8 5 3

29 Community Based

Services

Assistant Community

Development Officer

U6 Lower 8 4 4

30 Community Based

Services

Pool Stenographer U4 Upper 1 0 1

31 Education and

Sports

District Education Officer U1E 1 1 0

32 Education and

Sports

Senior Education Officer U3 Upper 1 0 1

33 Education and

sports

Senior Inspector of schools U3 Upper 1 0 1

34 Education and

sports

Inspector of Schools U4 Lower 2 2 0

35 Education and

Sports

Sports Officer U4 Lower 1 0 1

36 Education and

Sports

Secretary U6 Lower 1 1 0

37 Education and

Sports

Office Attendant U8 Upper 1 0 1

38 Education and

Sports

Data Entry Clerk U6 Upper 1 0 1

39 Education and

Sports

Driver U8 Upper 1 0 1

14

40 Finance Chief Finance officer U1E 1 0 1

41 Finance Finance Officer U3 Upper 2 1 1

42 Finance Senior Finance Officer U3 Upper 2 1 1

43 Finance Senior Accounts Assistant U5 Upper 12 3 9

44 Finance Accounts Assistant U7 Upper 13 10 3

45 Finance Office Attendant U8 Upper 1 0 1

46 Finance Stenographer secretary U5 Upper 1 0 1

47 Finance Driver U8 Upper 1 0 1

48 Natural Resources District Natural Resources

Officer

U1E 1 0 1

49 Natural resources Senior Environment Officer U3 Upper 1 0 1

50 Natural resources Environment Officer U4 Upper 1 1 0

51 Natural Resources Forest Officer U4 Upper 1 1 0

52 Natural Resources Senior Land Management

officer

U3 Upper 1 0 1

53 Natural resources Land Valuer U4 SC 1 0 1

54 Natural resources Physical planner U4 SC 1 0 1

55 Natural resources Registrar of titles U4 SC 1 0 1

56 Natural resources Staff Surveyor U4 SC 1 0 1

57 Natural Resources Assistant Records Officer U5 Upper 1 0 1

58 Natural Resources Cartographer U5 SC 1 0 1

59 Natural Resources Forest Ranger U7 Upper 1 0 1

60 Natural resources Office typist U7 Upper 1 0 1

61 Natural Resources Forest Guard U8 Upper 1 0 1

62 Natural resources Office Attendant U8 Upper 1 0 1

63 Natural Resources Driver U8 Upper 1 0 1

64 Planning District Planner U2 Upper 1 1 0

65 Planning Population officer/

Statistician

U4 Upper 1 1 0

66 Planning Senior Analyst U3 Upper 1 0 1

67 Planning Office Typist U7 Upper 1 0 1

68 Planning Statistician Assistant U5 Upper 1 0 1

69 Planning Driver U8 Upper 1 0 1

70 Production and

Marketing

Senior Agriculture Officer U3 SC 1 1 0

71 Production and

Marketing

District Production and

Marketing officer

U1E SC 1 1 0

72 Production and

Marketing

Senior Veterinary Officer U3 SC 1 1 0

73 Production and

Marketing

Senior Fisheries Officer U3 SC 1 1 0

74 Production and

Marketing

Senior Commercial Officer U3 Upper 1 1 0

75 Production and

Marketing

Senior Entomology officer U3 SC 1 0 1

76 Production and

Marketing

Vermin officer U4 SC 1 0 1

77 Production and

Marketing

Laboratory Technician U5 SC 1 0 1

78 Production and Assistant Fisheries Officer U5 SC 1 0 1

15

Marketing

80 Production and

Marketing


81 Production and

Marketing


82 Roads and

Engineering

District Engineer U1E 1 0 1

83 Roads and

Engineering

Stenographer Secretary U5 Lower 1 0 1

84 Roads and

Engineering

Assistant Engineering Officer U5 SC 4 1 3

85 Roads and

Engineering

Superintendant of works U4 SC 1 1 0

86 Roads and

engineering

Stenographer Secretary U5 Upper 1 0 1

87 Roads and

Engineering


88 Roads and

Engineering

Machine Operator U8 Upper 1 0 1

89 Roads and

Engineering

Motor Vehicle Attendant U8 Upper 2 0 2

90 Roads and

Engineering

Mechanic U7 Upper 1 0 1

91 Roads and

Engineering

Plant Operator U8 Upper 2 0 2

92 Roads and

Engineering


93 Roads and

Engineering

Artisan (trade tested) U8 Upper 1 0 1

94 Roads and

Engineering

Water Officer U5 SC 1 1 0

95 Statutory Boards Secretary DLB (SAS) U3 Upper 1 0 1

96 Statutory Boards Senior Procurement Officer U3 Upper 1 0 1

97 Statutory Boards Human Resource Officer

DSC

U4 Lower 1 0 1

98 Statutory Boards Assistant Procurement

Officer

U5 Lower 1 0 1

99 Statutory Boards Assistant Records Officer U5 Lower 1 0 1

100 Statutory Boards Principal Human Resource

officer-DSC

U2 Lower 1 0 1

101 Statutory Boards Clerk Assistant U4 Lower 1 1 0

102 Statutory Boards Pool stenographer U6 Lower 1 0 1

103 Statutory Boards Office Attendant U8 Upper 1 0 1

104 Internal Audit District Internal Auditor U2 Upper 1 1 0

105 Internal Audit Internal Auditor U4 Upper 1 1 0

106 Internal Audit Examiner of Accounts U5 Upper 2 1 1

107 Internal Audit Office Typist U7 Upper 1 0 1

108 Internal Audit Driver U8 Upper 1 0 1

109 Health District Health Officer U1E 1 1 0

110 Health Assistant District Health U2 1 0 1

16

Officer

111 Health Assistant District Health

Officer

U2 1 1 0

112 Health Senior Environmental Officer U3 1 0 1

113 Health Senior Health Educator U3 1 1 0

114 Health Bio Statistician U4 1 1 0

115 Health Stenographer/ Secretary U5 1 0 1

116 Health Cold Chain Technician U6 1 0 1

117 Health Senior Medical Officer U3 1 1 0

118 Health Medical Officer U4 1 0 1

119 Health Senior Nursing Officer U4 1 1 0

120 Health Public Health Nurse U5 1 0 1

121 Health Clinical Officer U5 8 11 0

122 Health Ophthalmic Clinical Officer U5 1 0 1

123 Health Health Inspector U5 2 3 0

124 Health Dispensable U5 1 0 1

125 Health Public Health Dental Officer U5 1 0 1

126 Health Laboratory Technician U5 8 6 2

127 Health Assistant Entomological

officer

U5 1 0 1

128 Health Nursing Officer (Nursing) U5 7 9 0

129 Health Nursing officer (Midwifery) U5 1 1 0

130 Health Nursing Officer (Psychiatry) U5 1 1 0

131 Health Assistant Health Educator U5 1 1 0

132 Health Anaesthetic Officer U5 1 1 0

133 Health Anaesthetic Assistant U6 1 1 0

134 Health Enrolled Nurse U7 28 32 0

135 Health Enrolled Psychiatry U7 1 1 0

136 Health Enrolled Midwife U7 22 18 4

137 Health Cold Chain Assistant U7 1 0 1

138 Health Office Typist U7 1 1 0

139 Health Laboratory Assistant U7 7 10 0

140 Health Accounts Assistant U7 1 1 0

141 Health Stores Assistant U7 2 1 1

142 Health Theatre Assistant U6 2 2 0

143 Health Health Assistant U7 15 7 8

144 Health Health Information Assistant U7 7 7 0

145 Health Office Attendant U7 3 1 2

146 Health Nursing Assistant U8 37 19 18

147 Health Driver U8 3 2 1

148 Health Askari U8 29 23 6

149 Health Porter U8 29 14 15

150 Health Senior Clinical Officer U4 6 6 0

151 Health Principal Health Inspector U2 1 0 1

TOTAL 241 184 57

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