final report - oag

Baseline Value for Money Audit/Assessment of the UgIFT Program VfMA Report for FY 2017/18

THE REPUBLIC OF UGANDA

BASELINE VALUE FOR MONEY AUDIT / ASSESSMENT REPORT

ON THE UGANDA INTER-GOVERNMENTAL FISCAL TRANSFERS

PROGRAMME FOR KIRYANDONGO DISTRICT LOCAL

GOVERNMENT FOR THE FINANCIAL YEAR 2017/2018

FINAL REPORT

SEPTEMBER 2019

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TABLE OF CONTENTS

TABLE OF CONTENTS .................................................................................................... 2

LIST OF FIGURES ......................................................................................................... 4

ACRONYMS AND ABBREVIATIONS .................................................................................. 5

EXECUTIVE SUMMARY ................................................................................................... 7

Theme 1 – Utilisation of Funds ....................................................................................... 9

Theme 2 - Delivery of Infrastructure ............................................................................... 9

Theme 3 - Delivery of Services ...................................................................................... 10

Recommendations ........................................................................................................ 12

1.1. Background to the VfM Audit/Assessment ......................................................... 14

1.2. Motivation ...................................................................................................... 15

1.3. Objectives of the Audit/Assessment .................................................................. 15

1.4. Scope of the VfM Audit/Assessment .................................................................. 16

1.5. Overview of the LG ......................................................................................... 17

3.1 Audit Standards & Guidelines .............................................................................. 19

3.2 Sampling of Higher Local Governments ................................................................ 19

3.3 Sampling of Facilities at the HLG Level ................................................................. 19

3.4 Data Collection ................................................................................................... 20

3.5 Data analysis and synthesis of information ........................................................... 21

3.6 Quality assurance and reporting .......................................................................... 22

3.7 Limitations and solutions to the VfMA .................................................................. 22

4.1 Overall performance of the Local Government ...................................................... 23

4.2 Theme 1 – Utilisation of Funds in Education and health Sector ............................... 24

4.3 Theme 2 - Delivery of Infrastructure in the Education and Health Sectors ............... 39

4.5 Theme 3 – Delivery of service ............................................................................. 70

4.5.1 Overall performance of the Local Government ...................................................... 70

4.5.2 Delivery of services under the Health sector ...................................................... 80

5.1 Conclusion ........................................................................................................ 83

Appendix 1: Summary of findings of Kiryandongo DLG in Education sector ................... 84

Appendix 2: Summary of Findings/Results for Kiryandongo MLG for the Health Sector 145

Appendix 3: List of Local Governments Sampled for the VfMA ................................... 154

Appendix 4: List of People/ Stakeholders Consulted .................................................. 155

Appendix 5: Documents Reviewed .......................................................................... 156

Appendix 6: List of Documents Provided by OAG for Review ..................................... 157

Appendix 7: Lists of Projects Sampled ..................................................................... 158

Appendix 8: Essential Health Infrastructure by Tier .................................................. 161

LIST

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LIST OF TABLES Table 1: Distribution of UPE funds and Projects in Education Sector in Kiryandongo DLG

…………………………………………………………………………………………………………….7

Table 2: Distribution of PHC funds and projects in Health sector ....................................... 8

Table 3: Overall Performance of Kiryandongo DLG ....................................................... 9

Table 4: Overall Performance in VfMA ..................................................................... 23

Table 5: Overall Performance in Education Sector .................................................... 23

Table 6: Overall Performance in Utilization of Funds (Theme 1) ................................. 24

Table 7: Utilisation of funds received by the school .................................................. 25

Table 8: Time overruns (Completion time against planned time) ............................... 26

Table 9: Efficiency in procurement of goods and services ......................................... 29

Table 10: UPE funds allocation ................................................................................. 34

Table 11: UPE funds allocation ................................................................................. 34

Table 12: Overall Performance in Utilization of Funds ................................................. 37

Table 13: Funds Allocation ....................................................................................... 39

Table 14: Performance of Kiryandongo MLG in delivery of infrastructure ...................... 39

Table 15: Table showing unit project item costs as per Engineer’s Estimates ..................... 41

Table 16: Unit costs as per signed contracts and unit cost as per square meter ............ 43

Table 17: Assessment of Progress of Works against Time ................................................ 46

Table 18: Assessment of the existence and effectiveness of internal controls for

certification and payment of executed works .................................................................. 49

Table 19: Review of Contract Supervision and Monitoring arrangements ...................... 52

Table 20: Assessment of Quality of works under Implementation ................................ 55

Table 21: Items checked for conformity .................................................................... 57

Table 22: Utilization of the infrastructure ....................................................................... 59

Table 23: The Fulfilment of Environmental and Social Impact Safeguards, Health and

Safety Social Requirement ............................................................................................ 61

Table 24: Maintenance and Repairs of Infrastructure ................................................. 63

Table 25: Performance per Sub Objective in Kiryandongo DLG in the Health Sector

…………………………………………………………………………………………………………...64

Table 26: Selected Project Items for Comparison ......................................................... 65

Table 27: Assessment of Progress of Works against Time ........................................... 66

Table 28: Assessment of the existence and effectiveness of internal controls for

certification and payment of executed works .................................................................. 68

Table 29: Overall Performance in Delivery of Services (Theme 3) ................................ 70

Table 30: Levels of pupil achievement from services provided in schools ..................... 71

Table 31: Adequacy of human resource in provision of education services in the FY

2017/18 ……………………………………………………………………………………………….……………73

Table 32: Adequacy/ contribution of oversight to the quality of services delivered in

the schools in FY 2017/18 ............................................................................................. 74

Table 33: Unit cost of services delivered per student ....................................................... 76

Table 34: People Classroom Ratio (PCR) in Kiryandongo DLG ...................................... 77

Table 35: Availability of vital infrastructure necessary for student learning ................... 78

Table 36: Performance of Kiryandongo DLG in delivery of infrastructure ...................... 80

LIST OF FIGURES

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LIST OF FIGURES Figure 1: Map showing Local Governments (DLGs & MCs) sampled for the VfMA…………..17

Figure 2: Indicator 2.2.3: Comparison of contract price with the budget………………….......32

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ACRONYMS AND ABBREVIATIONS ACRONYMS AND ABBREVIATIONS AWP/B Annual Work plan and Budget.

CAO Chief Administrative Officer.

CDO Community Development Officer.

CFO Chief Finance Officer.

DCC District Contracts Committee.

DDEG District Discretionary Development Equalization Grant.

DDP District Development Plan.

DEO District Education Officer.

DIS District Inspector of Schools.

DHO District Health Officer.

DLG District Local Government.

DLI Disbursement Linked Indicator.

DSC District Service Commission.

EMIS Education Management Information System.

FY Financial Year.

GoU Government of Uganda.

HLG Higher Local Government (District & Municipality).

HoD Head of Department.

HUMC Health Unit Management Committee.

IAG Internal Auditor General.

IFMS Integrated Financial Management System.

INTOSAI International Organization of Supreme Audit Institutions.

LG Local Government.

LGFC Local Government Finance Commission.

LGPA Local Government Performance Assessment.

LLG Lower Local Government (Town Councils, Divisions and Sub Counties).

MDA Ministry, Department and Agency of Government.

MoFPED Ministry of Finance Planning & Economic Development.

MLG Municipal Local Government

MoH Ministry of Health.

MoLG Ministry of Local Government.

NPA National Planning Authority.

O&M Operation and Maintenance.

OAG Office of the Auditor General.

OPM Office of the Prime Minister.

OSR Own Source Revenue.

PBS Performance Budgeting System (replacing OBT).

PDU Procurement Disposal Unit.

PFM Public Finance Management.

PPDA Public Procurement and Disposal of Public Assets Authority.

RDC Resident District Commissioner.

S/C Sub County.

SFG School Facilitation Grant.

SMC School Management Committee.

TEC Technical Evaluation Committee.

TPC Technical Planning Committee.

UgIFT Uganda Intergovernmental Fiscal Transfer.

VfM Value for Money

HCIV Health Centre IV.

HCIII Health Centre III.

HCII Health Centre II.

PNFP Private Not for Profit.

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UPE Universal Primary Education.

USE Universal Secondary Education.

UBOS Uganda Bureau of Statistics

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EXECUTIVE SUMMARY EXECUTIVE SUMMARY BACKGROUND

The Government of Uganda introduced Intergovernmental Fiscal Transfer (UgIFT) reforms to increase adequacy in financing decentralised health and education services; improve equity in financing decentralised health and education sector services through the transfer system; and ensure efficiency of Local Governments financing and fiscal management of resources for service delivery. The UgIFT program is implemented across all Local Governments which currently stand at 121 districts and 41 Municipal Councils. As part of this program, a VFM audit was required to be conducted twice, first for the F/Y 17/18 expenditures (as a baseline) and second for the F/Y 2020/21 expenditures (end term) in health and education sectors in the participating Local governments. The objective of this audit was to assess the economy, efficiency and effectiveness with which Local Governments have utilized their investments in the delivery of infrastructure and services in the education and health sectors for the Financial Year (FY) 2017/18. During the year 2017/18 (base year for this assessment), the total Local government population was 121 districts and 41 Municipal Councils; out of which a sample of 22 districts and 8 municipalities were selected for this assessment. The sampled Local governments included, Rakai, Mityana, Mayuge, Kagadi, Bukwo, Pader, Lamwo, Rukungiri, Kabale, Ibanda, Mpigi, Masaka, Jinja, Buyende, Lira, Kaabong, Gulu, Hoima, Kiryandongo, Butaleja, Luuka and Napak, Masaka MC, Kamuli MC, Kitgum MC, Masindi MC, Kumi MC, Koboko MC, Kasese MC and Makindye – Ssabagabo MC. The scope of the assessment covered 3 themes comprising of; utilisation of funds, delivery of infrastructure and delivery of services using an assessment tool that was developed in consultation with relevant stakeholders. For this purpose, 9 schools and one health facility were selected. This report presents the results of the baseline VFM evaluation for Kiryandongo district. In this District, the sample of schools and the health facility selected are shown in Table 1 and 2 below.

Table 1: Distribution of UPE funds and Projects in Education Sector in

Kiryandongo DLG School UPE funds

(UGX) (2017 calendar year)

Percentage of funds utilised (%)

Infrastructure Project Contract amount (UGX)

Kiigya Primary School

5,727,793 100 Construction of a 2 classroom block with office and store at Kiigya Primary School

56,517,000

Kankoba Primary School

5,103,042 100 Construction of a 2 classroom block Kankoba Primary School

55,258,982

Kaduku primary School

3,668,895 100 Construction of 5 stances lined VIP at Kaduku primary School

17,493,800

Kyamugenyi Primary School

5,795,145 100 Construction of 5 stances lined VIP at Kyamugenyi Primary School

16,440,800

Bweyale Public Primary School

8,432,935 100 Construction of a 2 classroom block Bweyale Public Primary

School

48,757,680

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Diima Primary School

8,042,688 100 Construction of a 2 classroom block Diima Primary School

46,155,512

Kigumba C.O.U Primary School

10,090,452 100 Construction of 5 stances lined VIP at Kigumba C.O.U Primary School

17,500,000

Siriba Primary School

7,835,772 100 Construction of 5 stances lined VIP at Siriba Primary School

18,750,900

Tecwa Primary School

7,120,000 100 Construction of 5 stances lined VIP at Tecwa Primary School

17,493,800

Table 2: Distribution of PHC funds and projects in Health sector Health Facility Amount of

PHC (UGX) Percentage of funds utilised

(%)

Infrastructure Project Contract amount (UGX)

Karuma HC II 2,776,000 Fencing of Karuma H/C II 24,990,400

The assessment was undertaken using a tool developed after wide consultation with key

stakeholders. Data per indicator was collected through review of LG documents, interviews

and field inspection of the project facilities in the Kiryandongo DLG. Capacity gaps identified

and recommendations suggested for improvement in the delivery of infrastructure and

services in the Education and Health sectors in Kiryandongo DLG.

The assessment was carried out under three themes for both sectors as follows:

Theme 1 - Funds utilization; Theme 2 - Delivery of infrastructure; and, Theme 3 - Delivery of services.

Classification of satisfactory levels

Note that for a LG to be assessed as satisfactory, they would have scored at least 90% of

the marks allocated to the sub objective across the 3 themes being assessed. The lower

threshold for fairly satisfactory performance is 60%. Scores below 60% assessed as not

satisfactory.

A limitation to the VFM assessment was majorly poor record keeping in the institutions.

Notwithstanding the above limitation, the main objective of the baseline VFM

audit/assessment was achieved, i.e. to assess the economy, efficiency and effectiveness

with which Kiryandongo DLG had utilized their investments in the delivery of infrastructure

and services in the education and health sectors during the Financial Year (FY) 2017/18.

RESULTS AND KEY FINDINGS

In this baseline VFM audit, baseline data per indicator was collected, capacity gaps identified

and recommendations suggested for improvement in the delivery of infrastructure and

services in Health and education across the local governments.

Overall performance of Kiryandongo DLG

The overall average performance of Kiryandongo DLG for the Education sector across the 3 thematic areas was assessed at 62.36% and this was ranked fairly satisfactory. For health, the overall performance across the 3 thematic areas was assessed at 57.61% which was ranked not satisfactory.

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The summary of the overall performance of Kiryandongo DLG for education and health sectors in utilization of funds, delivery of infrastructure and delivery of services as shown in Table 3. The scores are weighted averages representing the sum of the scores actually assessed as a percentage of the available marks for the assessed indicators. Table 3: Overall Performance of Kiryandongo DLG

Satisfactory performance is indicated green colour, Fairly Satisfactory yellow colour and Not Satisfactory in pink.

Overall performances for each sector and the reasons for the observed performance in each

of the thematic areas are expounded below;

Overall Performance in the Education Sector The overall performance in the education sector for Kiryandongo DLG was 62.36% which

was fairly satisfactory. The scores in the education sector ranged from 52.08% (Not

satisfactory) to 73.38% (Fairly satisfactory) across the themes. The results of the

assessment of each of the thematic areas are further discussed below.

Theme 1 – Utilisation of Funds

This theme assessed the utilisation and absorption of funds, timeliness in implementation of activities, efficiency in procurement of goods and services and whether equity was observed in allocation of funds. A total UPE grant of UGX 61,816,722 was received by the sampled schools, and all was utilised and absorbed as intended. However, there were observed delays in the implementation of activities beyond the planned time in Diima and Kankoba Primary Schools. The standard allocation of UPE funds per pupil per annum is UGX10,000 however in this assessment, all schools in kiryandongo were allocated below the standard of 10,000 per annum except Kaduku primary school, that was allocated UGX11,289 per pupil.

Theme 2 - Delivery of Infrastructure

In this theme the assessment was on the unit cost of delivery of the infrastructure against works of similar nature, the level of implementation of the works against the agreed contract approved work programs and outputs, and the usage and quality of the infrastructural works in the education sector.

Performance Criteria EDU Education

Overall perform

ance

Health

Health overall

performance

01 - Utilisatio

n of Funds

(%)

02 - Delivery

of Infrastr

ucture (%)

03 - Delivery

of Services

(%)

01 - Utilisation of Funds

(%)

02 - Delivery

of Infrastr

ucture (%)

03 - Delivery

of Services

(%)

Satisfactory >=90%

73.38% 61.61% 52.08% 62.36% 51.45% 49.38% 72.00% 57.61%

Fairly Satisfactory

>=60% AND

<90%

Not Satisfactory

<60%

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There was a wide disparity in contractors’ rates and unit cost per square meter of building works for the assessed projects. It should be noted that the detailed engineers’ estimates were not prepared for all the sampled projects. 7 out of the 9 sampled projects were not completed within the contractual timelines, its only the Constructions of 2 classroom blocks at Diima PS and Construction of a 5 stance lined VIP latrine at Tecwa PS were implemented within the planned time with 5% and 0% time lag respectively. All the (09) sampled projects had no detailed measurement sheets to accompany the IPCs as required. Contract supervision was inadequate although contract managers were appointed, progress reports and site meeting minutes were not prepared for all the projects. Although construction works generally conformed to design drawings and physical specifications in all projects (except for 2 classroom block at Kigumba COU Primary School where the height of the wall was 2m instead of the standard of 2.2m and no ring beam) assessed in Kiryandongo DLG, quality control was not being emphasized in various projects implemented, as no material tests were being carried out before and during construction. Apart from the Construction of 5 stances lined VIP latrine at Kigumba C.O.U Primary School that had minor defects like pilling off of the wall, the rest of 8 sampled projects had no defects. It was observed that all the facilities constructed were being utilised for the intended purposes, however, Only 3 out of the 9 sampled projects adhered to the environment and impact, health and safety social requirements. All schools had no provisions of funds for operation and maintenance in their respective budgets.

Theme 3 - Delivery of Services

Under this theme, performance was assessed based on the quality of services, the unit costs of delivering services, and availability of vital infrastructure in schools. The assessment of quality of education services involved, the assessment of the level of pupil achievement from services provided in schools, the unit cost of services delivered per pupil and the adequacy of human resource and external oversight in provision of education services. The overall performance in the delivery in the education sector was Not Satisfactory (52.08%). Some of the key factors contributing to this performance are; There was low P7 completion rate with the 7 out of 9 schools assessed achieving below the average completion rate for 2016/2017 of 61.5%, only 2 schools( Kaduku and Tecwa primary schools) achieved the desired completion rate of greater than 69.6% Apart from Kyamugenyi COU Primary school whose percentage of pupils passing PLE was below the required target of 89.6% with a score of 70% and Kaduku PS had pass rate of 86%. The rest of the 7 sampled primary schools had their percentages above the required target of 89.6%. The pupil attendance rate of majority of schools (7 out of 9 schools) was between 50% and less than 70% and 1 school was between 70% and less than 90% with 1 school below 50%. A Pupil to teacher pupil ratio (PTR) of 60:1 or more was observed in 6 out of 9 of the schools, and 2 schools achieved the desired PTR of 53:1 or less. Of the 9 schools assessed 2 schools had a teacher attendance rate between 90% to less than 100% and 6 schools were between 70% to less than 90%, no school had the desired teacher attendance rate of 100%.

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In terms of school inspection, 4 schools were inspected 3 times in the academic year as recommended by the Ministry of Education. 3 schools inspected twice and 2 schools inspected once. It was also observed that 4 schools implemented more than 90% of the recommendations made, whereas 5 schools had between 70% to 90% recommendations implemented. The average cost of teaching per pupil per term in Kiryandongo was UGX 35,874 which was below the average UGX.57,217 across all schools in the country and 5 schools were below the assessed schools average.

The average number of classrooms for the given number of pupils for Kiryandongo DLG was 1:88 compared to 1:88 across all sampled LG schools and the national standard of 1:55. Kiryandongo DLG was above both the National standard and the same as the average across the sampled LGs. Apart from Kankoba Primary School which had pupil classroom ratio below the standard of 1:55 and Kaduku PS with a ratio of 1:66. The rest of the 7 sampled primary schools had their ratios over and above the standard of 1:55.

The availability of other vital infrastructure like; toilet stance, pupils per desk ratio, text book per ratio were found to be far below the national standards. On permanent accommodation for at least four teachers; apart from Kaduku, Tecwa, Kiigya and Kigumba COU primary schools which had a required number of teacher’s houses (at least 4). The rest of the five sampled primary schools had no required number of teacher’s houses. The number of staff houses of the said schools were: - Bweyale Public P/S, Kankoba P/S, Kyamungenyi COU P/S, and Siriba P/S each had 2 staff houses and Diima P/S had three staff houses which were below the requirement.

Overall Performance in the Health Sector

The overall performance in the Health sector for Kiryandongo DLG was 57.61% which was a

not satisfactory. The scores in the Health sector ranged from 49.38% (Not satisfactory) to

72.00% (Fairly satisfactory) across the themes. The results of the assessment of each of

the thematic areas are further discussed below.

Theme 1: Utilisation of funds

Karuma HCII received PHC totalling to UGX 2,776,000 for the 2107/2018 and it was utilised and absorbed as intended. This project had time overruns of 23% and the procurement processes were adhered to. On equity in allocation of funds in the health sector, there was low proportion of health centre budget against the district budget, for instance Karuma HC II had a budget allocation of 9.5% on the District health sector Budget.

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Theme 2 - Delivery of infrastructure

The detailed engineers’ estimates for this project were not prepared and the contractors’ rates and unit cost per square meter of building works could not be assessed due to the nature of the project(fencing of the health centre). On progress of work against timelines, the project could not be adequately assessed due to absence of records. The sampled project had no detailed measurement sheets to accompany the IPCs as required. There were weaknesses in supervision as demonstrated by failure to prepare progress reports and to hold site meetings and contract managers were not appointed to supervise the works executed for all the projects assessed. Although, construction works generally conformed to design drawings and physical specifications for the projects assessed, quality control was not being emphasized, as no material tests were being carried out before and during the implementation. It was observed that the facility constructed was being utilised for the intended purposes, however, ESIA reports and EMP were unavailable for fulfilment of environmental and impact requirements. The assessed Health centre had no provisions of funds for operation and maintenance in their respective budget.

Theme 3- Delivery of Services The performance in the delivery of services in the Health Sector was assessed based on; the quality of health services; the usability and functionality of health facilities; and the availability of vital health infrastructure. The overall performance in the delivery of services in the Health Sector was fairly satisfactory (72%) with sub objective assessments ranging from 00.00% (not satisfactory) to 100% (satisfactory). Some of key factors contributing to this performance are;

Karuma health Centre II assessed was not admitting in-patients maternal deaths and still births could not be assessed.

Stock outs of Essential Medicines and health Supplies was not observed in the health facility.

Karuma Health Centre II had the staffing level at 44% below the national standard of 65% i.e. the HC had 4 out of the required 9 staff.

The health centre had all medical buildings and equipment for the level. The medical buildings included: - OPD, drug store, emergency delivery room, Consultation room, Laboratory and placenta pit.

The Health Centre had house staffing levels of 100% above the requirement of 50% of the staff in post.

Recommendations The baseline VFM audit has established the pre-existing condition of the utilisation of funds, delivery of infrastructure and level of service delivery in the health and education sectors and recommended areas of improvement to ensure improved service delivery in the LG. These recommendations are;

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The accounting Officer should ensure;

Consistent allocation of UPE funds per pupil in accordance with the national standards should be maintained.

The Engineer’s Estimates for the planned infrastructure developments should be supported with detailed cost breakdown.

Environmental and Social Screening should be undertaken during the planning of the infrastructure development to identify the likely negative environmental and social impacts of the proposed developments so that mitigation measures are budgeted for and implemented accordingly.

Final payment certificates should be accompanied with Environmental Certificates signed by the Environment Officer and the Community Development Officer.

Contract management files should be well maintained for each contract executed.

Periodic progress reports to be prepared and kept on file.

Certificate of Practical Completion to be issued in accordance with the provisions of a contract.

Increased funding for supplies and development of adequate facilities to suit school enrolment.

John F.S Muwanga AUDITOR GENERAL 30TH SEPTEMBER 2019

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CHAPTER 1

INTRODUCTION & BACKGROUND

1.1. Background to the VfM Audit/Assessment

The Government of Uganda has been implementing reforms to finance LGs to enable them deliver better mandated services. Among these is the Uganda Intergovernmental Fiscal Transfer (UgIFT) Reform that started in FY 2014/15. The reforms to the LG transfers are implemented by the Ministry of Finance Planning and Economic Development (MFPED) in collaboration and with positive engagement from the Local Government Finance Commission (LGFC), Ministry of Local Government (MoLG), Office of the Prime Minister (OPM) and National Planning Authority (NPA) as well as line Ministries and Local Governments.

The UgIFT Reform Program focuses on three main objectives1, namely:

i. Adequacy in financing decentralised health and education services; ii. Restoration of equity in financing decentralised health and education sector services

through the transfer system; and, iii. Improving fiscal management in Local Governments (LGs) to manage an increase in

resources.

Within the intergovernmental fiscal transfer reform process, the LG Performance Assessment (LGPA) system aims at attaining the third objective of the reform – i.e. using the fiscal transfer system to provide incentives for improved institutional and service delivery performance of LGs. The overall objective of the LGPA system is to promote effective behaviour, systems and procedures in order to improve LG’s administration and service delivery. The system has three dimensions: (1) Budget (1a) and accountability requirements (1b); (2) cross-cutting and sector functional processes and systems broken down in measures for districts and LG (2a) and for sub-counties, town councils and divisions (2b); and (3) service delivery results. The first phase of the introduction of the LGPA system focuses on dimensions 1a, 1b, and 2a while work on the other dimensions is in progress. As part of the LGPA, it was critical to ascertain whether the activities implemented by LGs are efficient, cost-effective and with strong systems and procedures for accountability. However, the LGPA is, at this stage, focusing mostly on systems and procedures of importance for the effective service delivery, hence the need to supplement it with a Value for Money (VFM) Audit function.

1 Program Operations Manual (POM) Volume 1 – Main Text, page 13-14

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As part of the new program, a VFM Audit will be conducted twice – first as a baseline during 2018/19 focusing on FY 2017/18 expenditures; and second during 2022 focusing on FY 2020/21 expenditures in the health and education sectors. The VFM audit will be conducted in line with key results areas of the Program. According to the UgIFT Disbursement Linked Indicator (DLI) 3.1, “A value-for-money audit of LG services and investments in health and education takes place in the first and last year of the operation, which will provide information on the efficiency of sector expenditures.” This is in line with Result Area 3 of the Program: Performance Assessment and Targeted Performance Improvement of the fiscal management of resources for health and education service delivery by Local Governments. The baseline VFM audit was conducted to establish the pre-existing condition of the health and education sectors assessed value for money of expenditures incurred by local governments during the financial year 2017/18 and recommend areas for improvement in the implementation of the Program.

1.2. Motivation

The motivation for the assignment is to establish the situation obtaining in the HLG prior to the implementation of the Uganda (UgIFT) program. This will then form basis for measuring implementation progress and the effectiveness of the outputs of the expected investments to be implemented in the HLGs using the funds made available to the HLGs.

1.3. Objectives of the Audit/Assessment

The overall objective of the audit is to assess the economy, efficiency and effectiveness with which Local Governments utilised their investments in the delivery of infrastructure and services in the education and health sectors during the Financial Year (FY) 2017/18.

The specific objectives of the assignment were three-fold and centred on three themes, each with its own sub-objectives, as follows: (1) Funds Utilisation; (2) Delivery of Infrastructure; and (3) Delivery of Services in the education and health sectors of the target higher local governments.

1.3.1. Funds Utilization

A single sub-objective was prescribed for assessment under theme 1 as follows: i. To assess efficiency, effectiveness and equity in the utilisation of funds received by

the education and health institutions.

1.3.2. Delivery of infrastructure Three sub-objectives were prescribed for assessment under theme 2 as follows:

i. Economy, that is, to assess the unit cost of delivery of the infrastructure against works of

similar nature;

ii. Efficiency, that is, to assess the level of implementation of the works against the agreed contract approved work programs and outputs; and

iii. Effectiveness, that is, to assess the quality and functionality of the infrastructural works.

1.3.3. Delivery of Services Four sub-objectives were prescribed for assessment under theme 3 as follows:

i. Economy, that is, to evaluate the Unit costs of delivering education and health services;

ii. Efficiency, that is, to assess the quality of education and health services;

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iii. Effectiveness, that is, assess the availability of vital infrastructure in the education and health

institutions necessary for effective delivery of services; and iv. Equity, that is, to assess whether equity is observed in funds allocated per school and health

facility.

1.4. Scope of the VfM Audit/Assessment This section presents the geographical and technical scope as described as indicated below.

1.4.1. Geographical Scope

Overall, the VfM Audit/assessment was conducted in 30 LGs sampled out of the 162 LGs (121 LGs and 41 MLGs) across the entire country. The full list of LGs sampled is provided in 0 Therefore, Kiryandongo District Local Government (Higher Local Government) was part of the 30 LGs assessment (22 Districts LGs and 8 Municipal LGs). Projects implemented at Lower Local Government (LLGs)/Sub Counties/Divisions projects were also assessed.

1.4.2. Technical Scope

The VfM audit / assessment covered the sectors in the assessed LGs, which the Government’s Intergovernmental Fiscal Transfers Reform Program focuses, namely health and education. The main objectives of the UgIFT are to ensure:

i. Adequacy in financing of decentralised health and education services; ii. Restoration of equity in financing of decentralised health and education sector

services through the transfer system; and iii. Improving fiscal management in LGs to manage an increase in resources.

The baseline VFM audit was conducted to establish the pre-existing condition of the health and education sectors in the LGs before the implementation of the Program. It assessed value for money of expenditures incurred by LGs during the FY 2017/18 and recommended areas for improvement in the implementation of the Program. The baseline has therefore generated baseline indicator values that reflect the current situation against which program performance targets and impact will be measured over time. The key aspects considered in the VfMA are; economy, efficiency, effectiveness, and equity which fall under each of the three main specific audit objectives–i.e. (i) funds utilisation, (ii) delivery of infrastructure and (iii) delivery of services.

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CHAPTER 2

OVERVIEW OF THE HIGHER LOCAL GOVERNMENT

1.5. Overview of the LG In terms of location, Kiryandongo District is located in the Mid-western part of

Uganda, with its headquarters 218 kms away from Kampala. It borders Nwoya

District in the North, Oyam in the North East, Apac in the East, and Nakasongola in

the South- East, Masindi in the South and South West, and Buliisa in the North West.

The District is at an average altitude of 1295 meters above sea level, situated

between 10 22’ and 20’ North of the Equator, longitude 310 22’ and 320 23’ East of

Greenwich. On the other hand, Kiryandongo District covers an area of 3,621Sq.

Kms). It has a total population of 268,188 persons out of which 134,647 are females

and 123,541 are males (UBOS 2014).

1.5.1. Education Sector Kiryandongo DLG has a total of 107 primary schools (74 Government aided / UPE, 34 private), 28 secondary schools (4 USE and 24 private) and 3 tertiary institutions (2 Government aided and 1 private).

1.5.2. Health Sector

Unlike other LGs, no categorization of various health facilities was available in

Kiryandongo DLG Development Plan.

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Figure 1: Map showing Local Governments (DLGs & MCs) sampled for the VfMA

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CHAPTER 3

APPROACH AND METHODOLOGY

3.1 Audit Standards & Guidelines

The Terms of Reference (ToR) required that the audit be carried out in line with the Performance Auditing Standards and Performance Auditing Guidelines of the International Organisation of Supreme Audit Institutions (INTOSAI) prescribed in the Value for Money Audit Manual published by the Office of the Auditor General (OAG). The ToR also required that a VfM Assessment Tool, included as appendices to the same ToR, be used to evaluate the economy, efficiency and effectiveness in pursuance of the stated Specific Audit Objectives.

3.2 Sampling of Higher Local Governments

The ToR, further prescribed the specific District Local Governments (DLGs) and Municipal Councils (MCs) that comprise the sample districts through a process that included (1) Definition and stratification of the Audit Population into 4 regions, namely Western, Central, Eastern and Northern Regions; (2) Separation of the resultant stratified populations into two populations representative of DLGs and MCs using stratified cluster sampling; (3) Determination of the sample size for each type of HLG as 30 DLGs allocated proportionally among the four regions based on the number of districts per region, and 2 randomly selected MCs.

The process described above, resulted in the selection of Kiryandongo DLG as one of the LGs in the Western Region which was audited and assessed.

3.3 Sampling of Facilities at the HLG Level

The focus of the audit / assessment was on the education and health sectors. For each of these, the FY under audit is 2017/2018. The assessment was done for projects implemented in FY 2017/18 and in the event that eligible infrastructure projects were inadequate in the frame, the period was extended to include FY 2016/17and FY 2015/16.

3.3.1 Sample size and selection of facilities at the LG level

Selection of education and health facilities within Kiryandongo DLG was determined at the District headquarter by examining the contracts registers and work plans of the LG for FY 2017/18, FY 2016/17 and FY 2015/16. Facilities which had infrastructure development in the three years formed the sampling frame (List-frame).

The VfMA selected a sample of 9 schools and 1 health facilities for assessment in the UGIFT program audit as follows:

i. Using interviews and documents obtained from the heads of the education and Health departments at the LG, the following were ascertained;

Total Number of schools where any form of construction had been undertaken, (Latrines, classroom block, teachers house or any other)

Total number of health facilities where any form of construction had been undertaken, (Latrines, ward block, staff house, water tank or any other).

ii. Where 5 or fewer facilities had infrastructure development under education and

health, all facilities were selected with certainty under each sector.

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iii. In case the number was more than 5 schools and/or 5 health facilities where construction was undertaken per LG, the complete list of the schools / health facilities was entered into an MS-Excel 2013 spreadsheet with the total expenditure for the construction undertaken per facility. The dataset was sorted in descending order based on total expenditure. Using a random start, a systematic sample of 5 schools/5 health facilities was selected for the VfMA.

A total representative random sample of 10 projects (9 in education sector and 1 in Health sector) as listed below was selected using random number tables for the VfMA. The details of the sampled projects are presented in Appendix 7:

The nine (9) projects sampled under the education sector were:

Procurement Ref No Project name

1. KIRY592/WRKS/16-17/00002 -

Construction of a 2 classroom block with office and store at Kiigya Primary School

2. KIRY592/WRKS/15-16/00025 - Construction of a 2 classroom block Kankoba

Primary School

3. KIRY592/WRKS/17-18/00002 - Construction of 5 stances lined VIP at Kaduku

primary School

4. KIRY592/WRKS/17-18/00002 Construction of 5 stances lined VIP at Kyamugenyi

Primary School

5. KIRY592/WRKS/16-17/00015 LOT 2

- Construction of a 2 classroom block Bweyale Public Primary School

6. KIRY592/WRKS/16-17/00015 LOT 3

- Construction of a 2 classroom block Diima Public Primary School

7.

KIRY592/WRKS/15-16/00024

LOT 2 -

Construction of 5 stances lined VIP at Kigumba

C.O.U Primary School

8. KIRY592/WRKS/17-18/000032

Construction of 5 stances lined VIP at Siriba Primary School

9. KIRY592/WRKS/17-18/00001 LOT1

- Construction of 5 stances lined VIP at Tecwa Primary School

One (1) project was sampled under the Health sector

1 KIRY592/WRKS/15-16/00064

- Fencing of Karuma H/C II

3.4 Data Collection

Data was collected using the following techniques:

i. Entry Meetings at the LG

On arrival at the LG, the VfMA team reported to the office of the accounting officer to

introduce themselves and to brief him/her about the VfMA exercise, draw up a draft agenda,

request him to mobilize HoDs, Sections heads and members of TPC for the entry meeting. Subsequently, an entry meeting was conducted within which the VfMA Team leader informed

district officials of the purpose of the VfMA 2019, its implications on the LG for improved service delivery in health and education sectors. The Team Leader also requested district

officials to be physically present and provide key documents because the VfMA exercise was evidence-based. Appendix 1 shows the list of participants in the entry meetings.

ii. Document Review Review of key documents presented by the DLG to generate background information, extract

data for addressing some indicators in the VfMA logframe, extract authentic evidence on file

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e.g. endorsed (signed and stamped) certificates, payment vouchers, progress reports, school

inspection reports, among others indicated in Appendix 3 and Appendix 4. iii. Key Informant Interviews

Key informant interviews were conducted at DLG, school and health facility levels to inquire into specific details. Key informants were people who were knowledgeable, experienced and

were directly involved in service delivery and implementation of the infrastructure projects.

The stakeholders were also asked to clarify on the key observations and emerging issues identified by the VfMA team before, during and after the site visits.

iv. Physical Inspections of infrastructure projects at LGs.

The VfMA team conducted visits to the 10 project sites to ascertain the existence, status, functionality and sustainability of structures and other project outputs. In addition, the VfMA

team also undertook minimum tests and physical measurements of the quantities of some of

the constructed works and these were compared to the quantities certified for payment in the payment certificates.

v. Exit Meetings at LGs.

Specifically, at the very end of the VfMA exercise in the LG, an exit meeting was conducted in

which the VfMA team presented the present general findings specifically the emerging issues, gaps and key recommendations/improvement points but not the actual scores and also seek

clarifications from the LG officials (Accounting Officer, HoDs, Section Heads and TPC members). The participants were also given an opportunity to respond to the presentation.

An exit declaration form was used to capture the key emerging issues from the VfMA, level of preparedness (availability of key staff) of the LG, strength and weaknesses identified by the

VfMA, and key recommendation. The exit form was endorsed by the Accounting Officer or their authorized representatives and the VfMA Team Leader indicating the agreed position

between the VfMA team and the LG officials and each LG party retained a copy for records.

Attendance lists were signed by all participants (0). The clarifications made by the district

officials during the exit meetings were used to fill any pending gaps, edit and refine the specific datasheets and narrative reports per thematic area and sector which were submitted

to the VfMA Secretariat at PSL.

vi. Stakeholder Validation Workshop This dissemination workshop was organised by OAG in which the VfMA team together with OAG project team presented results from the VfMA 2019 (Synthesis report) to the key

stakeholders from the central government (MDAs), development partners, and local governments.

3.5 Data analysis and synthesis of information Data were entered in MS-Excel 2013 spreadsheet. Other information was also typed in MS-Word 2013. Data were analysed using both quantitative and qualitative techniques. For example, data were analysed quantitatively using summary statistics (absolute number, means, percentages and totals) generated in MS-Excel 2013. The qualitative data obtained from document review and key informant interviews/consultative discussions were analysed qualitatively using thematic, content and discourse analysis techniques.

Classification of satisfactory levels

Note that for a LG to be assessed as satisfactory, it should have scored at least 90% of the marks allocated to the sub objective across the 3 themes being assessed. The lower

threshold for fairly satisfactory (FS) performance is 60%. Below 60% was not satisfactory

(NS) performance.

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3.6 Quality assurance and reporting

Prior to fieldwork, a number of inception meetings were conducted between the VfMA and OAG team in Kampala to refine the approach, methods and data collection tools and work plan.

The pilot exercise was conducted in Mpigi District during which the tools were pretested prior to field work.

A team of 4 VfMA experts including a Team leader (in Table 1 above) was oriented and deployed to the LG. Besides other coordination roles, the team leader reviewed the progress of each team member on a daily basis and reported to the PSL secretariat.

In addition, a team of experts from OAG made field visits to the LG as part of monitoring and supervisory role to ensure quality of VfMA exercise.

A secretariat was formed at the PSL to review the LG specific sector and thematic area reports and to provide technical and administrative guidance to the teams in the field and to report progress made to the VfMA focal person at OAG. The OAG team also attended entry meeting, exist meeting, conducted visits to infrastructure projects sites visits and discussed with LG & facility (health & School) staff and the committee members (SMC& HUMCs) and beneficiary communities.

3.7 Limitations and solutions to the VfMA i. Access and retrieval of documents at facility level. Due to the poor documentations

and filing system used at the facility level especially some primary schools in Kiryandongo DLG, it would take long to access documents, for example, evidence on actions undertaken on the recommendations from the schools’ inspection reports.

ii. It was difficult to carry out destructive tests such as extracting samples especially

bricks, from the completed structures to do audit tests. However, the minimum tests were conducted on roofing, wall and floor, doors and window materials by the Engineers. The VfMA team also undertook minimum tests and physical measurements of the quantities of some of the constructed works and these were compared to the quantities certified for payment in the payment certificates.

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CHAPTER 4:

FINDINGS/RESULTS FROM THE VfMA

This report presents the summary results of the baseline VFM audit/assessment of

Kiryandongo MLG which was among the LGs that were sampled for the FY 2017/18.

The overall performance of Kiryandongo DLG in each of the sector was measured using three criteria which include:

Utilization of Funds; Delivery of Infrastructure; and, Delivery of Services.

4.1 Overall performance of the Local Government

Overall, Kiryandongo DLG scored 62.36% which was a fairly satisfactory performance in the Education sector and scored 57.61% which was also a fairly satisfactory performance in the Health scored.

4.1.1 Overall performance based on thematic sectors

Overall, Kiryandongo DLG scored 62.36% (Table 8) which was “fairly

satisfactory in the education sector. Details of the thematic performance are

indicated in the table below:

Table 4: Overall Performance in VfMA

Satisfactory performance is indicated green colour, Fairly Satisfactory yellow colour and Not Satisfactory in pink

4.1.2 Overall performance based on thematic in Health sector

Overall, Kiryandongo DLG scored 57.61% which was “fairly satisfactory in the education sector. Details of the thematic performance are indicated in the table below:

Table 5: Overall Performance in Education Sector


Performance Criteria EDU Education

Overall

performance 01 - Utilisation

of Funds (%)

02 - Delivery

of

Infrastructure

(%)

03 - Delivery

of Services

(%)

Satisfactory >=90%

73.38% 61.61% 52.08% 62.36% Fairly

Satisfactory >=60% AND <90%

Not

Satisfactory <60%

Performance criteria Health Educ Total

01 - Utilization of Funds (%)

02 - Delivery of Infrastructure (%)

03 - Delivery of Services (%)

Satisfactory >=90%

51.45% 49.38% 72.00% 57.61%

Fairly Satisfactory

>=60% AND <90%

Not

Satisfactory

<60%

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4.2 Theme 1 – Utilisation of Funds in Education and health Sector The Utilisation of funds in the Education was measured using 4 criteria; (i) utilization

of received by the schools; (ii) evaluate timeliness in implementation of activities; (iii)

efficiency in procurement of goods and services; and (iv) assess whether equity was

observed in allocation of funds per school.

4.2.1 Utilisation of funds in Education sector

Overall Kiryandongo DLG scored 73.38% which was a fairly satisfactory performance in the Education sector as indicated in the table below:

Table 6: Overall Performance in Utilization of Funds (Theme 1) Thematic areas To Assess

the utilization of the funds received by the School (30 Marks)

To evaluate timeliness in implementation of activities (20 Marks)

To assess efficiency in procurement of goods and services (both infrastructure and non- infrastructure) (30 Marks)

To assess whether Equity is observed in funds allocated per School (20 Marks)

Overall Assessment (%)

Satisfactory >=90%

100.00% 25.00% 92.90% 75.60% 73.38%

Fairly

Satisfactory >=60% AND <90%

Not Satisfactory

<60%


(a) Utilisation of Funds Received by the School

The assessment of the utilisation of funds received involved: - Percentage of funds received; and,

Percentage of funds utilized.

Overall, the performance of Kiryandongo DLG was satisfactory (100%), the LG scored all the available 30 marks as indicated in Table 7 below.


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Table 7: Utilisation of funds received by the school

SN. School Name Budget Funds received

Funds utilized Unutilised funds Total score out of 30

Overall % Score (270 out of 270)

Amount UGX

% Score Out of 20

Amount UGX

% Score Out of

10

1. Diima Primary School 8,042,688

8,042,688

8,042,688

100 20 0 0 10 30

100%

2. Kiigya Primary School 5,727,793

5,727,793

5,727,793

100 20 0 0 10 30

3. Siriba Primary School 7,835,772 7,835,772 7,835,772 100 20 0 0 10 30

4. Kaduku Primary School 3,668,895 3,668,895 3,668,895 100 20 0 0 10 30

5. Tecwa Primary School 7,120,000 7,120,000 7,120,000 100 20 0 0 10 30

6. Kigumba C.O.U Primary School

10,090,452 10,090,452 10,090,452 100 20 0 0 10 30

7. Kyamugenyi Primary School 5,795,145 5,795,145 5,795,145 100 20 0 0 10 30

8. Kankoba Primary School 5,103,042 5,103,042 5,103,042 100 20 0 0 10 30

9. Bweyale Public Primary School

8,432,935 8,432,935 8,432,935 100 20 0 0 10 30


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Funds received by Kiryandongo DLG

All the 9 sampled primary schools of Diima, Kiigya, Siriba, Kaduku, Tecwa, Kigumba

COU, Kyamugenyi, Kankoba and Bweyale received funds that were allocated and

released by the district to them for FY 2017/2018.

The schools also utilised 100% of the funds on eligible expenditures as approved by

their respective SMCs and school finance committees’ i.e. instructional materials, co-

curricular activities, administration, Management and contingencies. All schools

maintained records of the expenses and cash analysis books which were properly

maintained.

Funds utilized by Kiryandongo DLG

All the 9 sampled schools utilised all funds that were allocated to them representing 0% unutilised funds as evidenced by bank statements that were examined and therefore scored all the available 10 marks earmarked for the indicator.

(b) Timeliness in Implementation of Activities

Sub Objective 1.2 To evaluate timeliness in implementation of activities: The assessment of timeliness in implementation of activities involved: - Establishing the time overruns of implementation of the project.

Overall, the performance of Kiryandongo DLG was not satisfactory (25%), the LG scored 5 out of 20 marks as shown in Table 8 below:

Table 8: Time overruns (Completion time against planned time) Procurement Reference

Project Name/Activity

Expected end date

Actual end date

Time overrun

Score out of

20


KIRY592/WRKS/16-17/00015 LOT 3

Construction of a two class room block at Diima Primary School

20/11/2016

25/2/2017

98%

0

25%

KIRY592/WRKS/16-17/00002

Construction of a two class room block with an office and a store at Kiigya Primary School

18/12/2016

20/5/2017

14.6% 5

KIRY592/WRKS/17-18/000032

Construction of 5 stances lined VIP latrine at Siriba Primary School

19/4/2018

19/6/2018

0% 20

KIRY592/WRKS/17-18/00002

Construction of 5 stances VIP latrine at Kaduku Ps

5/1/2018

5/4/2018

21%

0

KIRY592/WRKS/17-18/00001 LOT1

Construction of 5 stances lined VIP latrine at Tecwa Primary School

23/3/2018

23/5/2018

0% 20

KIRY592/WRKS/15-16/00024 LOT 2

Construction of 5 stances lined VIP latrine at Kigumba


14/1/2016

25/2/2016

65.8%

0

KIRY592/WRKS/17- Construction of 5 No data No data 0% 0

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Procurement Reference

Project Name/Activity

Expected end date

Actual end date

Time overrun

Score out of

20


18/00002 stances lined VIP latrine at Kyamugenyi Primary School

KIRY592/WRKS/15-16/00025

Construction of 2 class room block at Kankoba Primary School

21/4/2016

11/5/2016

22% 0

KIRY592/WRKS/16-17/00015 LOT 2

Construction of 2 class room block at Bweyale Public Primary School

4/11/2016

5/2/2017

22% 0

Out of the 9 sampled projects that were implemented in the 9 primary schools, only 2

projects i.e. construction of a 5 stance lined VIP latrine at Siriba and Tecwa primary

schools were implemented within the planned time giving 0% overruns and scored all

the available 20 marks. Construction of a 2 class room block with an office at Kiigya

primary school was delayed by 22 days against the planned completion time resulting

in to 14.6% and therefore scored 5 out of 20 marks.

However, the implementation of the remaining 6 sampled projects was delayed and in

some cases relevant documents were not availed to the team for review and therefore

scored zero out of 20 marks as follows:

Construction of a 2 classroom block at Diima was delayed by 89 days giving 98%

overrun; and,

Construction of a 2 class room block at Kankoba primary school was delayed by 20

days which resulted into 22% overrun.

Construction of 5 stance VIP latrines at the following schools were all delayed;

Kaduku primary school delayed by 19 days which was 21% overrun.

Kigumba C.O.U primary school was delayed by 20 days resulting into 22% overrun.

Kyamugenyi primary school, the contract details were not availed for verification

hence time overrun was not calculated.

At Bweyale primary school the last certificate of payment was not availed for

verification hence it was not possible to calculate the time overrun.

Recommendation

The District should improve on its supervision and project management to achieve set

targets.

(c) Efficiency in Procurement of Goods and Services

Sub Objective 1.3 To assess efficiency in procurement of goods and services (both infrastructure and non-infrastructure)

The objective was to assess the efficiency in procurement of goods and

services (both infrastructure and non-infrastructure) based on the following

indicators:

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Timeliness of procurement i.e. the actual time taken against the procurement plan;

Percentage of compliance to procurement procedures;

Cost overrun; and,

Comparison of actual unit cost across local governments.

Overall Kiryandongo DLG scored 92.9% which was a satisfactory performance as shown in Table 9, details are as shown in the table below:


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Table 9: Efficiency in procurement of goods and services Procurement Reference/ Project Title

Timeliness in procurement (Time taken against

procurement plan)

Percentage of Compliance to

Procurement Procedures

Comparison of contract price with the budget

Cost overruns( Variation between agreed contract cost and actual cost

Planned Time (Days)

Actual time

taken

(Days)

Score/5 % Score/5

Budget Contract Price

% Score/5

Contracted/ agreed

cost

Actual cost

% score

KIRY592/WRKS/16-17/00015 LOT 3 Construction of a two class room block at Diima Primary School

120 120

5 100 5 48,000,000 48,000,000

0 5 48,000,000 48,000,000 0 5

KIRY592/WRKS/16-17/00002 Construction of a two class room block with an office and a store at Kiigya Primary

School

172 170

5 100 5 56,517,000

56,517,000

0 5 56,517,000

56,517,000

0 5

KIRY592/WRKS/17-18/000032 Construction of 5 stances lined VIP latrine at Siriba Primary School

60 90 5 100 5

18,750,900

18,750,900

0 5 18,750,900

18,750,900

0

5

KIRY592/WRKS/17-18/00002 Construction of 5 stances VIP latrine at Kaduku Primary School

109 108 5 100 5 17,493,800 17,493,800 0 5 17,493,800

17,493,800

0 5

KIRY592/WRKS/17-18/00001

LOT1 Construction of 5 stances lined VIP latrine at Tecwa Primary School

60 60

5 100 5 17,493,800

17,493,800

0 5 17,493,800

17,493,800

0 5

KIRY592/WRKS/15-16/00024 LOT 2 Construction of 5 stances lined VIP latrine at Kigumba C.O.U Primary School

68 60

5 100 5 17,500,000

17,500,000

0 5 17,500,000

17,500,000

0 5

KIRY592/WRKS/17-18/00002 Construction of 5 stances lined VIP latrine at Kyamugenyi Primary School

60 54 5 100 5 16,440,800 16,440,800 0 5 16,440,800 16,440,800

0 5

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Procurement Reference/ Project Title

Timeliness in procurement (Time taken against

procurement plan)

Percentage of Compliance to

Procurement Procedures

Comparison of contract price with the budget

Cost overruns( Variation between agreed contract cost and actual cost

Planned Time (Days)

Actual time

taken (Days)

Score/5 % Score/5

Budget Contract Price

% Score/5

Contracted/ agreed

cost

Actual cost

% score

KIRY592/WRKS/15-16/00025 Construction of 2 class room block at Kankoba Primary School

90 120 5 100 5 55,258,982 55,258,982 0 5 55,258,982 55,258,982 0 5

KIRY592/WRKS/16-17/00015 LOT 2 Construction of 2 class room block at Bweyale Public Primary School

90 90

5 100 5 48,757,680 48,757,680 0 5 48,757,680 48,757,680 0 5

Total score 45 out of 45 45 45/45 45 45 out of 45 45 45 out of 45 45

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Procurement Reference/ Project Title The Actual Unit cost was across Local Governments

Min

imu

m

un

it c

ost

Ma

xim

um

un

it c

ost

Co

st

pe

r

un

it

ou

tpu

t

Sco

re o

ut

of

5

KIRY592/WRKS/16-17/00015 LOT 3 Construction of a two class room block at Diima Primary School

1,683,860 (Kitegwa PS – Kagadi DLG) 7,577,252 (St Gyavira Lweza P/S-Makindye Ssabagabo MLG)

24,000,000

4.6

KIRY592/WRKS/16-17/00002 Construction of a two class room block with an office and a store at Kiigya Primary School


28,258,500

3.9

KIRY592/WRKS/17-18/000032 Construction of 5 stances lined VIP latrine at Siriba Primary School

22,232,000 (Brim PS-Bukwo DLG) 40,474,743 (Labworomor PS Pader DLG)

3,750,180

2.2

KIRY592/WRKS/17-18/00002 Construction of 5 stances VIP latrine at Kaduku Primary School


3,498,760 2.4

KIRY592/WRKS/17-18/00001 LOT1 Construction of 5 stances lined VIP latrine at Tecwa Primary School


3,498,760

2.4

KIRY592/WRKS/15-16/00024 LOT 2 Construction of 5 stances lined VIP latrine at Kigumba C.O.U Primary School


27,629,491 2.4

KIRY592/WRKS/17-18/00002 Construction of 5 stances lined VIP latrine at Kyamugenyi Primary School


3,393,460

2.5

KIRY592/WRKS/15-16/00025 Construction of 2 class room block at Kankoba Primary School

22,232,000 (Brim PS-Bukwo DLG) 40,474,743 (Labworomor PS Pader

DLG)

28,258,500 4

KIRY592/WRKS/16-17/00015 LOT 2 Construction of 2 class room block at Bweyale Public Primary School

24,378,840

4.6

Total Score 29 out of 45 29

Overall % Score (209 out of 225) 92.9%


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Indicator 1.3.1 Timeliness of procurements (time taken against procurement plan) All the sampled projects in Kiryandongo DLG in Education sector were completed within the time frame and scored all the available 5 marks each.

Indicator 1.3.2 Percentage compliance to Procurement procedures All the sampled projects in Kiryandongo DLG in Education sector complied 100% with the procurement procedures which included preparation and approval of procurement plan, development of TORs and specifications, preparation of bid documents, approval of bid documents by contracts committee, invitation to bid/adverts, issue of bid documents, evaluation of bids, contact award, signing of contract by Chief Executive and contract management and implementation.

Indicator 1.3.3 Comparison of contract price with the budget All the 10 sampled projects had a 0% difference between the contract price with the budget and each scored 5marks. Indicator 1.3.4 Cost overruns (variation between agreed/contracted cost and actual cost All the 10 sampled projects had no cost overruns, the actual costs were within the contract price and each scored 5marks. Indicator 1.3.5 Comparison of Actual Unit cost across Local Governments Kiryandongo DLG had two technologies i.e. classrooms and lined pit latrines which were cross referenced across the 30 LGs sampled. 4 projects were lined pit latrines and 5 classroom projects. The assessment revealed that the unit cost of constructing a stance of a lined pit latrine in Kiryandongo DLG for the sample projects ranged from UGX3,393,460 to UGX3,750,180 against the minimum cost of shs1,683,860 (Kitegwa PS – Kagadi DLG) and the Maximum cost of UGX7,577,252 (St Gyavira Lweza P/S-Makindye Ssabagabo MLG). All the project had their unit costs per stance above the average of the sampled LG of UGX4,319,290. The unit cost of constructing a classroom in Kiryandongo DLG ranged from UGX24,000,000 to UGX28,258,500 against the minimum cost of Shs22,232,000 (Brim P/S-Bukwo DLG) and the Maximum cost of UGX40,474,743 (Labworomor PS Pader DLG). This assessment revealed that there were wide differences in the unit cost per output of similar projects between Local Government and within the Local Governments.

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Recommendation Study should be carried out to establish why such wide difference occur among Local Governments and also within LGs.

(d) Equity in Allocation of Funds

Sub Objective 1.4 To assess whether Equity is observed in funds allocated per school

To assess whether equity was observed in funds allocated per school, the

following records were analysed:

Capitation per pupil in comparison with the approved standard capitation per pupil by MoES;

Actual allocation per pupil/student compared among Local Governments; Consistency of allocation of funds by Local governments to the schools.

Overall, Kiryandongo DLG scored 75.60%) which was a fairly satisfactory performance as shown in the table below.


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Table 10: UPE funds allocation School Name Actual UPE Allocation Per Pupil Per Year Actual allocation per pupil compared among Local

Governments as cross referenced

Amount Allocated

Enrolment 2018

Amount Per Pupil per term

National Standard

shortfall or surplus)

Score out of 10

% score

Minimum across 30 LGs

Maximum across 30 LGs

Average across 30 LGs

District average

Score out of 5

% Score


8,042,688 938 8,574 10,000 (1,426) 10 100

3,770

26,222 10,132 8,779

3 30


5,727,793 613 9,337 10,000 (663) 10 100 5 50


7,835,772 1,002 7,820 10,000 (2,180) 6 100 0 0

Kaduku Primary School

3,668,895 325 11,289 10,000 1,289 10 100 5 50


7,120,000 830 8,762 10,000 (1,238) 10 100 3 30


10,090,452 1,225 8,237 10,000 (1,763) 6 60 3 60


5,795,145 623 9,302 10,000 (698) 10 100 3 30


5,103,042 526 7,206 10,000 (2,794) 0 0 0 0


8,432,935 1,230 8,482 10,000 (1,518) 6 60 0 0

Total Score (68 out of 90) 68 25 out of 45 22

Table 11: UPE funds allocation School Name Consistency of allocation of funds by Local

Governments to the schools Ratio of Funds utilised to funds releases

Yes/No Score out of 5 % Score Funds Released Funds Utilised % Ratio Score of out 5 marks


Yes 5 100 8,042,688 8,042,688 100 5


Yes 5 100 5,727,793 5,727,793

100 5


Yes 5 100 7,835,772 7,835,772

100 5


Yes 5 100 3,668,895 3,668,895 100 5

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School Name Consistency of allocation of funds by Local Governments to the schools

Ratio of Funds utilised to funds releases

Yes/No Score out of 5 % Score Funds Released Funds Utilised % Ratio Score of out 5 marks


Yes 5 100 7,120,000 7,120,000 100 5


Yes 5 100 10,090,452 10,090,452 100 5


Yes 5 100 5,795,145 5,795,145 100 5


No 0 0 5,103,042 5,103,042 100 5


No 0 0 8,432,935 8,432,935 100 5

Total Score 40out of 45 35 0 45 out of 45 45

Total score on equity (table (a) and (b) (170 OUT OF 225) 75.6%


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Indicator 1.4.1 For each LG and each category of school (UPE/USE/UPOLET), the actual allocation per pupil / student against approved standard allocation per pupil/student (the shortfall or surplus) Out of the 9 sampled Primary Schools only 5 primary schools had an allocation per pupil within the UGX10,000 by a maximum margin of 2000 and scored all the available 10 marks. Siriba, Kankoba, Kigumba and Bweyale Public Primary had a deviation within the range of 2000 to 2500 and scored 6 out of 10 marks. Kankoba Primary school had an allocation which had a deviation of more than 2500 and scored zero out of 10 marks. Indicator 1.4.2 Actual allocation per pupil/ student compared among Local Governments (the variation) Kiryandongo DLG actual allocation per pupil as compared among Local Governments revealed that only one school of 9 had an allocation above the sampled LG average of UGX.10,132 the rest were below the average. There was a wide variation in the UPE funds by schools across the LGs and within the LG yet the formula applied was the same. Recommendation The Ministry of Finance, Planning and Economic Development should ensure uniform allocation across all schools in all the LGs and within the LG. Indicator 1.4.3 Consistency of allocation of funds by Local governments to the schools 5 out of 9 primary schools had an allocation within the UGX10,000 by a margin of not more than 2500 as required by the assessment tool scored 5 marks each, Kankoba and Bweyale Primary schools had a wide variation of more than 2500 away from UGX10,000. Indicator 1.4.4 Ratio of funds utilised to funds released All the 9 sampled primary schools in Kiryandongo District Local Government utilised all the funds released to them at 100% and each scored all the available 5 marks. Recommendation The LG should ensure that equity is observed in UPE funds allocation to schools.

4.2.2 THEME 1 Utilization of Funds in health sector

Analysis of performance per thematic area indicated that Kiryandongo DLG in health sector, scored 51.45 % in Theme 1 (utilisation of funds) shown in table 12 below:

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Table 12: Overall Performance in Utilization of Funds Thematic areas To Assess

the utilization of the funds received by the facility (30 Marks)

To evaluate timeliness in implementation of activities (20 Marks)

To assess efficiency in procurement of goods and services (both infrastructure and non- infrastructure) (30 Marks)

To assess whether Equity is observed in funds allocated per health Centre (20 Marks)


Satisfactory >=90%

100.00% 0.00% 100.00% 5.80% 51.45%

Fairly Satisfactory >=60%

AND <90%

Not Satisfactory <60%

Satisfactory performance is indicated green colour, Fairly Satisfactory yellow colour and Not Satisfactory in pink.

(a) Utilisation of Funds Received by the facility

Sub objective 1.1 To assess the utilisation of funds received by the facility:

The assessment on the utilization of funds received by the health facility involved: -

Percentage of funds received; and, Percentage of funds utilized.

Overall, the performance of Kiryandongo DLG was satisfactory (100%).

Karumah HCII received PHC totalling to UGX 2,776,000 2107/2018 FY. The funds were utilised on eligible expenditure representing 100% utilisation. Verification of the bank statements showed that, there were no unutilised balance as at 30/6/2018 representing 0% Unutilised funds and therefore the LG scored all the available 30 marks.

(b) Timeliness in Implementation of Activities

Sub objective 1.2 To evaluate timeliness in implementation of activities The assessment of timeliness in implementation of activities involved: - Establishing the time overruns of implementation of the project.

Overall, the performance of Kiryandongo DLG was not satisfactory scored 0% of the total available marks. The contract for fencing Karuma Health Centre II was signed on 19/4/2016 and

expected to be completed on 19/5/2016, a period of 1 month, however the actual

completion date turned up to be 26/5/2016 as per Engineer’s certificate which

resulted into 23% time overrun resulting to a zero score.

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(c) Efficiency in Procurement of Goods and Services

Sub objective 1.3 To assess efficiency in procurement of goods and services (both infrastructure and non-infrastructure) Overall, the performance of Kiryandongo DLG was satisfactory scored 100%), as explained below.

Indicator 1.3.1 Timeliness of procurements (time taken against procurement plan) The timeliness of the procurement was 37 days against the planned 60 days in the procurement plan; therefore there was no delay in the procurement process.

Indicator 1.3.2 Percentage compliance to Procurement procedures: The verification of the procurement procedures showed that 12 procurement procedures were duly complied with. Indicator 1.3.3 Comparison of contract price with the budget The projects had a 0% difference between the contract price with the budget and scored 5marks. Indicator 1.3.4 Cost overruns (variation between agreed/contracted cost and actual cost The project had no cost overruns; the actual cost was within the contract price and scored all the 5marks. Indicator 1.3.5 Comparison of Actual Unit cost across Local Governments Kiryandongo DLG had only one technology i.e. fencing of Karuma health centre II which could be cross referenced across the 30 LGs sampled because no other project could be used to be compared with. Indicator 1.3.6 Delivery of the purchased items from the district to the health unit There was no delivery of the purchased items from the district to the Karuma health Centre II as deliveries of medicines and medical supplies were being done by National medical stores (NMS).

(d) Equity in Funds Allocated per health unit Sub objective 1.4 To assess whether equity is observed in funds allocated per health centre (20 marks) Overall, the performance in whether equity was observed in funds allocated per

health centre by the Kiryandongo DLG was not satisfactory (5.8%) scored a total of

1.15 out of 20 as cross referenced.

Indicator 1.4.1 For each health centre, determine the Proportion of health centre budget on approved District health budget (10 marks).

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Karuma HC II was allocated 9.5% of the total health PHC budget and scored 0.56 out of 10 when compared across the health centres II’s in the 30 LGs. Table 13: Funds Allocation

Health Centre Name

Health PHC

Budget

2017/2018

District

Health

Budget

Proportion of Health budget

to District Health Budget

Score out of

10

Sampled LG

average

Score out of

10

Karuma Health Centre II

29,091,696 2,776,000 9.5% 0.56 37,191,021

0.59

Overall % scored 1.15 out of 20 5.8%

Indicator 1.4.2 Actual allocation per health category compared among local governments Karuma HC II was allocated UGX 2,776,000 against minimum allocation of UGX.1,647,552 (Kibaale HC II Rakai DLG) and Maximum allocation of UGX.16,757,632 (Mutundwe HC Makindye Ssabagabo) across the 30 LGs. Karuma HC II allocation was below the Average of UGX.4,794,772 across 30 LGs. The assessment therefore reveals that there was wide variation in allocations to different health centres of the same tier.

4.3 Theme 2 - Delivery of Infrastructure in the Education and Health Sectors

Overall, in the delivery of infrastructure (theme 2) Kiryandongo DLG was assessed 61.61% in the Education sector which was not a satisfactory performance and 49.38% in the Health sector which was also not a satisfactory performance.

4.3.1 Delivery of Infrastructure in the Education

The overall score of Kiryandongo MLG 61.61% in the delivery of infrastructure as

shown in table 44 and the performance for each sub objective is as shown in the

Table 14 below. The details of the scores under each performance indicator are

provided below:

Table 14: Performance of Kiryandongo MLG in delivery of infrastructure

Perf

orm

ance

crite

ria

To assess the price differences between similar quality and quantity of works (25 Marks)

To assess the progress of the works against time (10 Marks)

To assess the existence and effectiveness of internal controls for certification and payment of executed works (10 Marks)

To review contract supervision and monitoring arrangements (7 Marks)

To assess the quality of works under implementation (20 Marks)

To assess the utilisation of the infrastructure (13 Marks)

To assess the fulfilment of environmental and impact requirements, Health and safety social (5 Marks)

To assess the systems of operation and maintenance of infrastructure (10 Marks)


Satisfactory

>=90% 39.04

%

42.00

% 80.00% 40.74% 80.00%

100.00

% 11.10% 100.00%

61.61

%

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Perf

orm

ance

crite

ria

To assess the price differences between similar quality and quantity of works (25 Marks)









Fairly Satisfactory

>=60% AND

<90%

Not Satisfactory

<60%


(a) To assess the price differences between similar quality and quantity of

works Under this sub-objective, price differences between similar quality and quantity of

works was assessed using unit project item costs as per Engineer’s Estimates, unit

project item costs as per signed Contracts and unit cost per square meter of building

works among the schools.

The selected project items were as indicated in the table below:

Item Description Units

Item 1 Concrete Class 25 m3

Item 2 230mm Brick Walling m2

Item 3 Roofing Timber 100×50mm m

Item 4 Roofing Iron Sheets (Gauge 28) m2

Item 5 Reinforcement Bars Kg

The documents reviewed for this assessment included but were not limited to;

Procurement Files, Engineer’s Estimates and signed Contracts.

Under this sub-objective Kiryandongo DLG was assessed at 39.04% which was not satisfactory performance mainly due to absence of Engineer’s Estimates and high unit cost of delivery of infrastructure when compared with other LGs. The assessment under each performance indicator is described in the following sections: Indicator 1.1.1 Unit project item costs as per Engineer’s Estimates) Data collected from the 9 schools in Kiryandongo DLG is presented in the Table below:

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Table 15: Table showing unit project item costs as per Engineer’s Estimates Procurement

Reference Project Title Unit Project Item Costs as per Engineer’s Estimate Scor

e out of 5 Concrete

C25 Bricks Timber Iron

Sheets Re-bars

KIRY592/WRKS/16-17/00015 LOT 3


Not Availed Not Availed Not Availed Not Availed

Not Availed

0

KIRY592/WRKS/16-17/00002

Construction of a two class room block with an office

and a store at Kiigya Primary School


Not Availed

0

KIRY592/WRKS/17-18/000032



Not Availed

0

KIRY592/WRKS/17-18/00002



Not Availed

0

KIRY592/WRKS/17-18/00001 LOT1



Not Availed

0

KIRY592/WRKS/15-16/00024 LOT 2

Construction of 5 stances lined VIP latrine at Kigumba C.O.U Primary School


Not Availed

0

KIRY592/WRKS/17-18/00002

Construction of 5 stances lined VIP latrine at Kyamugenyi Primary School


Not Availed

0

KIRY592/WRKS/15-16/00025

Construction of 2 class room block at



Not Availed

0

KIRY592/WRKS/16-17/00015 LOT 2



Not Availed

0

The Procurement Plans for the 9 sampled projects indicated the Engineer’s Estimates

for the entire projects but the priced Bills of Quantities for the selected project items

were not on the files.

Under this performance indicator, Kiryandongo DLG scored 0 out of 5 marks (0%) which was not satisfactory performance due to absence of priced Bills of Quantities where the unit project items costs as per Engineer’s Estimates were to be obtained.

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Recommendation The User Department with support from District Engineer’s office must ensure that detailed priced Bills of Quantities are prepared for all planned infrastructural developments on the basis of which Engineer’s Estimates are determined. The Engineer’s Estimates guide Council in budgeting and prioritizing infrastructure projects and also provide basis for evaluating bids and award of contracts. The priced Bills of Quantities and the Engineers Estimates should be properly kept on the Procurement Files.

Indicator 1.1.2 Unit project item costs as per signed Contracts A review was made of contractors’ unit item rates for all sampled schools projects in

the 30 Local Governments sampled for VfM Audit and the lowest unit rates for the 5

selected project items were determined. A comparison of unit item rates for schools

in Kiryandongo DLG was made against the lowest unit item rates among 30 Local

Governments for the same selected items. The item score (Si) was computed using

the formula; Si = 2 x Fm/F, in which Fm is the lowest unit cost for a particular item

across all the school projects sampled in the 30 Local Governments and F is the unit

cost of a particular item for schools in Kiryandongo DLG.

The performance of Kiryandongo DLG under this indicator was fairly satisfactory

(60.3%), the LG scored 6.03 out of 10 marks. The findings were that the unit cost of

concrete class 25 varied from UGX 200,000/= to UGX 400,000/=; that of brick

walling from UGX 26,000/= to UGX 65,000/=; that of roofing iron sheets from UGX

20,000 to UGX 40,000/=; that of roofing timber 100 x 50 mm from UGX 3,000/= to

UGX 5,000/=; that of reinforcement bars from UGX 3,300 to UGX 5,300/=. The

varying unit item costs could be attributed to pricing strategies of various

contractors.

Indicator 1.1.3 Unit cost per square meter of building works among the schools

A review was made of the unit cost per square metre of building works in all school

projects sampled in all the 30 selected Higher Local Governments and the lowest unit

cost per square metre was identified.

A comparison of the unit cost per square meter of school building works in

Kiryandongo DLG was made against the lowest cost per square metre among

schools building works in the selected 30 Higher Local Governments. The unit cost per square meter scores (Si) is computed using the formula Si = 10 x Fm/F, in which Fm is the lowest unit cost per square meter for similar category of infrastructure across all schools the 30 sampled Local Governments and F is the unit cost per square meter of a similar infrastructure in Kiryandongo DLG. The DLG scored 3.73 out of 10 marks (37.30%) which was not a satisfactory performance under the sub objective. The data obtained from the four sampled projects in the Education Sector is presented in the Table below.


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Table 16: Unit costs as per signed contracts and unit cost as per square meter Procurement

Reference Project Title Unit cost per

square meter Concrete Bricks Timber Iron sheets Reinforcement

bars

Unit cost Score out of

10 marks


2 marks

Unit cost

Score out of

2 marks

Unit cost

Score out of

2 marks

Unit cost

Score out of

2 marks

Unit cost

Score out of

2 marks

Country wide Minimum 183,333 17,300 3,667 15,700 2,250

Country wide Maximum 811,667 71,875 18,000 48,500 11,000

Country wide Average 314,268 32,685 6,627 29,525 4,858

KIRY592/WRKS/2016-17/00015 LOT 3


452,830 4.42 400,000 30,000 3,000 23,000 3,000

KIRY592/WRKS/2016-17/00002

Construction of a two class room

block with an office and a store at Kiigya Primary School

376,780 5.31 300,000 35,000 5,000 26,000 4,000

KIRY592/WRKS/2017-18/000032


956,679 3.77 250,000 26,000 4,000 26,000 3,000

KIRY592/WRKS/2017-18/00002


892,541 2.96 400,000 35,000 4,300 29,500 5,300

KIRY592/WRKS/2017-18/00001 LOT1


892,541 2.96 400,000 65,000 4,300 29,500 5,300

KIRY592/WRKS/2015-16/00024 LOT 2


905,204 2.92 230,000 30,000 4,000 40,500 5,000

KIRY592/WRKS/2017-18/00002

Construction of 5 stances lined VIP

865,679 3.06 200,000 35,000 3,500 32,000 3,400

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Procurement Reference

Project Title Unit cost per square meter

Concrete Bricks Timber Iron sheets Reinforcement bars


10 marks


2 marks

Unit cost

Score out of

2 marks

Unit cost

Score out of

2 marks

Unit cost

Score out of

2 marks

Unit cost

Score out of

2 marks

latrine at Kyamugenyi Primary School

KIRY592/WRKS/2015-16/00025


452,830 3.84 200,000 45,000

5,000 20,000 4,000

KIRY592/WRKS/2016-17/00015 LOT 2


376,780 4.35 200,000 35,000 5,000 20,000 4,000

District Average 33.59 1.26 0.89 1.70 1.14 1.04

District Score 3.73 6.03


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Recommendation: Kiryandongo DLG is urged to use Competitive Bidding methods in the procurement of works to extent practically possible in order to promote competition so as ensure economy in the delivery of infrastructure.

(b) To assess the progress of the works against time Progress of works against time was assessed using physical progress lag (difference between the planned as derived from the initial work program and actual physical progress) and physical progress lag (difference between the planned as derived from the current approved revised work program and actual physical progress). Overall, the performance of Kiryandongo DLG was not satisfactory 42% as shown in the table below:


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Table 17: Assessment of Progress of Works against Time Project Title Planned

start date Physical Progress as derived from the initial work program Physical Progress as derived from the current approved revised

work program

Initial Planned

Completion Date

Actual Completion

Date

Lag Duration

% of Lag Score out of

5

Planned Duration

Revised Planned

Completion Date

Actual Completion

Date

Lag Duration

% of Lag

Score out of

5


5/11/2016 Information not available

22/04/2017 Can’t be determined

Can’t be determined

0 12 Weeks 5/2/2017

7/2/2017

2 days 3% 5




11/5/2016



0 14 Weeks 21/04/2016

21/4/2016

0 days 0% 5


Not indicated

Information not available

Not indicated Can’t be determined


0 No data

No data

No data

No data - 0

Construction of 5 stances VIP latrine at Kaduku Primary School


24/04/2018



0 12 Weeks points

5/4/2018

5/04/2018 0 days 0%

5

Construction of 5 stances lined VIP latrine at

Kigumba C.O.U Primary


24/04/2016



0 12 Weeks 14/04/2016 15/04/2016 1 day 1.9%

5

47 | P a g e

Project Title Planned start date

Physical Progress as derived from the initial work program Physical Progress as derived from the current approved revised work program

Initial Planned

Completion Date

Actual Completion

Date

Lag Duration

% of Lag Score out of

5

Planned Duration

Revised Planned

Completion Date

Actual Completion

Date

Lag Duration

% of Lag

Score out of

5

School

Construction

of 5 stances lined VIP latrine at Siriba Primary School

10/03/2018 Information

not available

19/06/2018 Can’t be

determined

Can’t be

determined

0 12 Weeks 10/6/2018 14/06/2018 3 days 4%

5

Construction of a two class room block with an office

and a store at Kiigya Primary School




0 12 Weeks 20/05/2017 25/5/2017 4days 5%

5





0 12 Week 25/06/2017 29/6/2017 4 days 5%

5





0 8 Weeks 28/05/2018

17/6/2018 19days 20% 3

Total Score 0 38

Overall % score

Overall % score (38 out of 90) 42.2%


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Indicator 2.1.1 Physical progress lag – (difference between the planned as derived from initial work program and actual physical progress) All the 9 sampled projects did not have the initial work programs on files where the initial planned completion date was to be obtained. Therefore, the physical progress lag as derived from the initial work program and actual physical progress could not be determined. Recommendation The Bidding Documents must contain a Clause that requires the bidders to include the work programs in their bids and failure to do that would lead to declaration of the bid non-compliant. The Procurement and Public Disposal Unit must ensure that complete bids submissions are kept on Procurement Files. Indicator 2.1.2 Physical progress lag – (difference between the planned as derived from the current approved revised work program and actual physical progress Only 2 projects Construction of a 2 classroom block at Diima PS and Construction of

a 5 stance lined VIP latrine at Tecwa PS were implemented within the planned time

with 5% and 0% time lag respectively. The remaining 7 sampled projects were not

implemented within the planned time and scored 0 to 3 out of 5 marks.

The possible causes of this delayed completion were the following among others:

Poor planning, inadequate supervision by the Project Managers, cash flow constraints

by Contractors or incompetency of the contractor.

Recommendation The District should put in place project supervision and monitoring mechanisms to track progress to ensure timely implementation of the infrastructure developments

(c) To assess the existence and effectiveness of internal controls for

certification and payment of executed The existence and effectiveness of internal controls for certification and payment of executed works was assessed using Presence of detailed measurement sheets, Payment above certified amounts (IPCs, fee notes, material supply invoices, Percentage of overpayment (as a result of variance between audit values and certified works) to the certified value of the works and Timeliness in payment of IPCs, fee notes, material supply invoices. Overall, Kiryandongo DLG scored 80% which was a fairly satisfactory performance.


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Table 18: Assessment of the existence and effectiveness of internal controls for certification and payment of executed works Project title Detailed

Measurement sheets

Payment above Certified Amount Overpayment Timeliness in payment

Y/N Score

IPC Amount

Amount Paid

Variation

Score IPC Amount

Amount paid

% of overpayment

Score Date of receipt of

IPC

Actual date of

Payment

Timeliness

score


N 0 48,757,680 48,757,680 0 2 48,757,680 48,757,680 0% 4 1/12/2016

8/2/2017

Not timely

0

Construction of 2 class room block at Kankoba

Primary School

Y 2 55,258,982 55,258,982 0 2 55,258,982 55,258,982 0% 4 10/5/2016

24/05/2016

Not Timely

0


N 0 No data

No data

0 0 No data

No data

0% 0 No data

No data

No data 0


Y 2 17,493,800 17,493, 800 0 2 17,493, 800 17,493, 800 0% 4 4/4/2018

4/6/2018

Not timely

0

Construction of 5 stances lined VIP latrine at Kigumba


Y 2 17,742,000 17,742,000 0 2 17,742,000 17,742,000 0% 4 4/4/2018 18/04/2018

Timely 2

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Project title Detailed Measurement sheets


Y/N Score

IPC Amount

Amount Paid

Variation

Score IPC Amount

Amount paid

% of overpayment

Score Date of receipt of

IPC

Actual date of

Payment

Timeliness

score

Construction of 5 stances

lined VIP latrine at Siriba Primary School

Y 2 18,750,900 18,750,900 0 2 18,750,900 18,750,900 0% 4 22/6/2018 28/6/2018

Timely 2


Y 2 56,517,000 56,517,000 0 2 56,517,000 56,517,000 0% 4 17/3/2017 9/4/2017

Timely 2


Y 2 48,000,000 48,000,000 0 2 48,000,000 48,000,000 0% 4 26/6/2017 29/6/2017

Timely 2


Y 2 17,493,800 17,493,800 0 2 17,493,800 17,493,800 0% 4 25/5/2018 22/6/2018

Timely 2

Total Score 14 16 32 12

Overall % score (72 out of 90) 80%


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Indicator 2.2.1 Presence of detailed measurement sheets Apart from the construction of a 2 classroom block at Bweyale Public PS that did not attach Detailed Measurement sheets to the Payment Certificates and construction of a 5 stance lined VIP latrine at Kyamugenyi PS that had no procurement document like procurement files were scored zero out of 2 marks. The remaining 7 projects all scored the available 2 marks. Recommendation Measurement sheets should be prepared and attached to the Payment Certificates for all implemented projects. Indicator 2.2.2 Payment above certified amounts (IPCs, fee notes, material supply invoices etc.) Apart from the construction of a 5 stance lined VIP latrine at Kyamugenyi PS that did not present procurement and financial documents to VfMA team obtained a zero score. The rest of the 8 projects scored all the available 2 marks as there were no payments above the certified amounts. Indicator 2.2.3 % of overpayment (as a result of variance between audit values and certified works) to the certified value of the work Apart from the construction of a 5 stance lined VIP latrine at Kyamugenyi PS that did not present procurement and financial documents to the VfMA team obtained zero score. The rest of 8 sampled projects scored all the available 4 marks as there were no overpayments for all the projects. Indicator 2.2.4 Timeliness in payment of IPCs, fee notes, material supply invoices etc. Except the construction of a 5 stance lined VIP latrine at Kyamugenyi PS that failed to present procurement and financial documents to the VfMA team and the construction of a 2 classroom block at Bweyale Public PS and construction of a 5 stance VIP lined latrine at Kaduku PS that whose payments delayed of 69 and 60 days respectively obtained a zero score. The remaining 6 projects scored all the available 2 marks as there were timely payments.

(d) To Review contract supervision and monitoring arrangements Contract supervision and monitoring arrangements were measured using presence of quality progress reports, minutes of site meetings, approved supervising personnel and approved equipment on site. Overall, Kiryandongo DLG scored 40.74% which was not a satisfactory performance.


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Table 19: Review of Contract Supervision and Monitoring arrangements

Project Title Progress Reports Minutes of site meetings

Approved supervising personnel Equipment on site Overall Score out of

7 No. of Reports prepared

No. of Quality Reports

% Quality reports

Score out of 2

No. of Site Meetings

Score out of 2

No. of supervising personnel

No. approved

% approved

Score out of 2

No. of equipment on site

No. of equipment approved

% of approved equipment

Score out of 1

Construction of 2

class room block at Bweyale Public Primary School

0

0 0 0 0

0 1

1 100 2 0 2


2

2 100 2 0

0 1

1 100 2 0 4

Construction of 5 stances lined VIP

latrine at Kyamugenyi Primary School

No data

0 0 0 0

0 1

1 100 2 0 N/A 2


0

0 100 0 0

0 1

1 100 2 0 4


0

0 0 0 0

0 1

1 100 2 0 2


0 0 0 0 0

0 1

1 100 2 0 2

53 | P a g e


0

0 0 0 0

0 1

1 100 2 0 2

Construction of a two class room

block at Diima Primary School

0 0 0 0 0 0 1 1 100 2 0 2


2 2 100 2 0

0 1

1 100 2 0 2

Total Score 4 0 18 22

Overall (22 out of 54) 40.7

%


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Quality Progress reports

Apart from the Construction of 5 stances lined VIP latrine at Tecwa Primary School and Construction of 2 class room block at Kankoba Primary School that quality progress reports and the rest of the sampled project did not prepare quality progress reports. Site meetings

There were no minutes of the site meetings for all the projects.

Supervising Personnel

There was evidence in form of appointment letter from the Chief Administration

Officer appointing the District Engineer as Contract Manager for construction works

in all the 9 sampled Projects.

Equipment on Site

At the time of audit inspection, construction works had been completed and as such

no equipment was found on site.

Recommendation The LG should ensure that comprehensive Contract Management files are maintained with progress reports, detailed measurement sheets and minutes of site meetings covering all aspects of the works being implemented prepared in specific detail to foster effective monitoring to ensure value for money and improved service delivery. The Accounting Officer should ensure that adequate mechanisms for project implementation supervision and monitoring are in place.

(e) To assess the quality of works under implementation The quality of works under implementation was measured using presence of material test results, conformity of site works to design drawings and physical specifications, conformance to of audit tests to specifications and evidence of defects from visual observations. Kiryandongo DLG scored 80% which was a fairly satisfactory performance as per the table below;


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Table 20: Assessment of Quality of works under Implementation

Project Title Presence of Material test

results

Conformity of site works to design drawings and physical specifications

Conformance of audit tests to specifications

Presence of Defects from visual

observations

Yes(Y)/No (N)

Score out of

1

Works elements inspected

Works elements

that conform to

design drawings

and physical

specifications

% Conformance

Score

out of 4

Works Elemen

ts Tested

Works elements

that conformed

to Specification

s

% of conformance

Score of 10

Observed

defects

Score out of 5


N 0 5 5 100 4 No defects

5



5



5



5


N 0 5 3 60 0 N/A No defects

5


N 0 5 5 100 4 Major defects

0



5

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5



5

Total Score 0 32 40



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Indicator 3.1.1 Material test results on file Review of the documents availed for audit showed that there were no material test

results on file in the absence of these, the audit could not ascertain whether the

District conducted any material testing on the construction materials that were used.

Failure to carry out materials tests poses a potential risk of use of poor quality

materials for the constructed works thereby compromising on the structural integrity

of the infrastructure

Recommendation

The District should always ensure that construction materials used are tested and

checked for compliance to minimum quality standards. For low value works, simple

on site materials tests should be carried out by the Works Supervisor together with

the contactor to minimize misinterpretation of results. For large projects, materials

tests should be carried out at certified Materials Laboratories.

Indicator 3.1.2 % conformance of site works to design drawings and physical specifications: Some of the work items were checked by the audit team to ascertain conformance to

design drawings and specifications. The results are presented in the table below; it is

noted that all items checked conformed to the required specifications.

Table 21: Items checked for conformity No. Items Drawings/

Specifications Field checks/measurements

Conformity

1 Roofing Iron Sheets gauge

Gauge 28 Gauge 28 Conformed

2 Roofing Timber 100 x 50 mm 100 x 50 mm Conformed

3 Brick Wall Thickness 230mm 230mm Conformed

4 Windows 1200 x 1500mm 1200 x1500mm Conformed

5 Doors 900 x 2400mm 900 x 2400mm Conformed

Apart from the construction of a 2 classroom block at Kigumba COU Primary School that had 60% conformity of site works to designs and physical specifications obtained zero score. The rest of the 8 sampled projects had the 100% conformity of site works to design drawings and physical specifications. The 60% conformity of site works to designs and physical specifications arose due to the height of the wall was 2m instead of the standard of 2.2M and no ring beam. Indicator 3.1.3 % conformance of audit test results to specifications The conformance of audit test results to specifications was not carried out. Indicator 3.1.4 Presence of defects from visual observations

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Apart from the Construction of 5 stances lined VIP latrine at Kigumba C.O.U Primary School that had minor defects like pilling off of the wall, the rest of 8 sampled projects had no defects. Recommendation

Kiryandongo DC should strengthen the monitoring and supervision of project

implementation and should ensure that any observed defects are rectified

immediately.

(f) To assess the utilization of the infrastructure Utilisation of infrastructure was assessed by the observed functionality, usage of the facilities and influence of the structure on community’s decision to bring children to the respective schools.

Overall Kiryandongo DLG scored (100%) which was a satisfactory performance as shown in the table below.


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Table 22: Utilization of the infrastructure Project title Observed functionality Influence of new infrastructure to bring

children to school

Enrolment Trend in enrolment (Positive/Not

changed/Negative)

Facility in use Yes /No

Score out of 6

Before After Score


Yes 6

Construction of 2 class room block at Kankoba Primary School Yes 6


Yes 6

Construction of 5 stances VIP latrine at Kaduku Primary School Yes 6 n/a


Yes 6


Yes 6


Yes 6

Construction of a two class room block at Diima Primary School Yes 6


Yes 6

Total score (50 out of 50) 54



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All the 9 sampled projects were functional and utilised as intended and it was believed that the new infrastructure influenced the communities’ decision to bring children to the particular schools as evidenced by the increased enrolment in the schools where these projects were implemented scoring all the available 13 marks.

(g) To assess the fulfilment of environmental and social impact safeguards and

health & safety requirements and actions The fulfilment of environmental and social impact safeguards and health & safety requirements and action was measured using presence and action on ESIA safeguards. Overall, Kiryandongo DLG scored 1.1 out of 5 marks (11.10%) which was not a satisfactory performance in fulfilment of environmental and social impact safeguards and health & safety requirements.


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Table 23: The Fulfilment of Environmental and Social Impact Safeguards, Health and Safety Social Requirement Project Title Presence of

screening report (Yes/No)

Implementation of mitigation

measures (Yes/No)

Health and Safety plan (Yes/No)

Implementation of Health and Safety

plan (Yes/No)

Score out of 5



No No No No 0


Yes Yes Yes Yes 5


No No No No 0


Yes Yes No No 2.5


No No No No 0

Construction of 5 stances lined VIP latrine at


Yes Yes No No 2.5


No No No No 0


No No No No 0


No No No No 0

Total score 10

Overall % score (10 out of 45) 11.1%


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The District failed the indicator scoring 1.1 out of the available 5 marks. Only 3 out of the 9 sampled projects adhered to the environment and impact, health and safety social requirements. This indicated that most of the LG did not screen and write ESMP for the infrastructural projects. Only construction of a 2 classroom block at Kankoba had evidence of implementation of environment mitigation measures, health and safety requirements, in the same way cconstruction of 5 stance VIP latrines at Kaduku and Siriba Primary Schools had screening reports. The rest of the sampled projects did not adhere to the environment and impact, health and safety social requirements. Recommendation The District Local Government should ensure that before any development project is implemented, the District Environment Officer and the Community Development Officer should carry out environment and social screening of the projects so that the most likely environment and social impacts of the project are identified and corresponding plans and budgets are put in place to mitigate them. Further the District should ensure that the mitigation measures are implemented and no payment should be made without an accompanying Environmental Certificate.

(h) To assess the systems of operation and maintenance of infrastructure

The systems of operation and maintenance of infrastructure is assessed by the presence of budget line for repairs and maintenance and presence of funds maintenance and repair as indicated in Table 24 below Overall, Kiryandongo DLG scored all 100% which was a satisfactory performance (Table 24). All the 9 sampled projects budgeted and spent funds on O&M in the period under review scoring all the available 10 marks.


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Table 24: Maintenance and Repairs of Infrastructure Project Title

Project Cost (UGX) Presence of budget line for repairs and

maintenance (Yes or No)

Score out of 5

Evidence of funds spent on repairs and maintenance

(Yes or No)

Score out of 5 marks


48,757,680 Yes 5 Yes 5


55,258,982 Yes 5 Yes 5


16,967,300 Yes 5 Yes 5


17,493,800 Yes 5 Yes 5


89,233,960

Yes 5 Yes 5


89,233,960

Yes 5 Yes 5


89,233,960

Yes 5 Yes 5


89,233,960

Yes 5 Yes 5


89,233,960

Yes 5 Yes 5

Total Score 45 45


Recommendation The District together with the respective School Management Committees should ensure that the annual work plans and budgets have a

budget line for repairs and maintenance of infrastructure projects implemented.


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4.4.2 Delivery of infrastructure under the Health sector

Delivery of infrastructure in Kiryandongo DLG was measured using 3 criteria: -

Assessing unit cost of the delivery of the infrastructure against works of similar nature;

Level of implementation of the works against the agreed contract, approved work programs and outputs; and,

Assessment of quality and functionality of the infrastructural works.

Only one project was implemented in the Health Sector at Kiryandongo DLG

that is the fencing of the Karuma HCII, Procurement Reference:

KIRY592/WRKS/15-16/00064.

Overall, the performance of Kiryandongo DLG under the health sector was not

satisfactory (49.38%)

The analysis per sub objective is shown in the table below:

Table 25: Performance per Sub Objective in Kiryandongo DLG in the Health

Sector Performance criteria To

assess the price differences between similar quality and quantity of works (25 Marks)









Satisfactory >=90%

0.00% 20.00% 80.00% 0.00% 95.00% 100.00% 0.00% 100.00% 49.38% Fairly Satisfactory

>=60% AND

<90%

Not Satisfactory

<60%


(a) The unit cost of delivery of the infrastructure against works of similar nature In conducting economy assessment, the following parameters derived from

Kiryandongo DLG were evaluated against the lowest among the 30 Higher Local

Governments.

Selected unit project item costs as per Engineer’s Estimates;

Selected unit project item costs as per signed Contracts; and,

Unit cost per square meter of building works.

The selected project items are indicated in table 26 below:

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Table 26: Selected Project Items for Comparison Item Description Units

Item 1 Concrete Class 25 M3

Item 2 230mm Brick Walling M2

Item 3 Roofing Timber 100×50mm M

Item 4 Roofing Iron Sheets (Gauge 28) M2

Item 5 Reinforcement Bars KG

The documents reviewed for this assessment included but were not limited to;

Procurement Files, Engineer’s Estimates and Signed Contracts.

Under this objective the overall score of Kiryandongo DLG was zero marks. The details of the scores under each indicator are provided below:

Sub Objective 1.1 To assess the price differences between similar quality and quantity of works Under this sub-objective, price differences between similar quality and quantity of works was assessed using unit project item costs as per Engineer’s Estimates, unit project item costs as per signed Contracts and unit cost per square meter of fencing works among the health facilities. Indicator 1.1.1 Unit project item costs as per Engineer’s Estimates The Procurement Plan for fencing Karuma HC II did not have Engineer’s Estimate indicating the breakdowns of the unit costs for the agreed project items. However, the total estimated projects cost was stated on the Procurement Requisitions. Indicator 1.1.2 Unit project item costs as per signed Contracts The review of the signed contract for fencing Karuma HC II revealed that the

selected project items, unit cost was available for only Concrete C25 at 150,000/=

per m3. The other project items of brick walling, timber 100 x 50 mm, corrugated

galvanized roofing sheets, high tensile reinforcements were not applicable and could

not be cross referenced.

Indicator 1.1.3 Unit cost per square meter of building works among the health units/schools: This indicator was not applicable to chain link fencing nature of work and therefore this indicator was frozen.

(b) To assess the progress of the works against time

Under this sub-objective, the performance of Kiryandongo DLG was not satisfactory (20%); the LG scored 2 out of 10 marks as shown in table below;


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Table 27: Assessment of Progress of Works against Time Project Title Planned

start date

Physical Progress as derived from the initial work program

Physical Progress as derived from the current approved revised work program

Initial Planned

Completion Date

Actual Completion

Date

Lag Duratio

n

% of Lag

Score out of

5

Planned Duratio

n

Revised Planned

Completion Date

Actual Completio

n Date

Lag Durati

on

% of Lag

Score out of 5

Fencing of Karuma HC II

5/11/2016

Information not

available

26/05/2018 Can’t be determin

ed

Can’t be determin

ed

0 30 days 10/05/2016

26/05/2016

7 days 23% 2

Total Score 0 2



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Indicator 2.1.1 Physical progress lag – (difference between the planned as derived from initial work program and actual physical progress) Under this performance indicator, Karuma HCII scored zero out of 5 marks due to inadequate information. Indicator 2.1.2 Physical progress lag – (difference between the planned as derived from the current approved revised work program and actual physical progress Completion of fencing the Karuma HC II was delayed by 7 days giving a 23% time lag and therefore the LG scored 2 out of 5 marks. Recommendation The District should ensure that projects are implemented within the planned period through effective project monitoring and supervision.

(c) To assess the existence and effectiveness of internal controls for

certification and payment of executed works) Overall Kiryandongo DLG scored 80% which was a fairly satisfactory performance.


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Table 28: Assessment of the existence and effectiveness of internal controls for certification and payment of executed works Project title Detailed

Measurement sheets


Y/N Score IPC Amount

Amount Paid

Variation

Score IPC Amount

Amount paid % of overpayment

Score

Date of receipt of IPC

Actual date of Payment

Timeliness

score


N 0 24,990,400 24,990,400 0 2 24,990,400 24,990,400 0% 4 28/05/2018

16/06/2018

Timely 2

Total score 2 4 2



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The good performance of the sub objective was affected by failure to attach Detailed Measurement sheets to the Payment Certificates resulting into a zero score out of the 2 marks earmarked for the indicator. The rest of 3 indicators payment above certified amount, over payment and timeliness in payment under the sub objective performed very well scoring all the available 2, 4 and 2 marks respectively. Recommendation Measurement sheets should be prepared and attached to the Payment Certificates for all implemented projects.

(d) To Review Contract Supervision and monitoring arrangements

Overall, Kiryandongo DLG scored 0 out of 7 marks (0%) which was not a satisfactory performance. The District performance under the sub objective was very poor as evidenced by a zero score in all the 4 indicators (2.3.1, 2.3.2, 2.3.3 and 2.3.4) under this sub objective. There no physical progress reports filed, minutes of site meeting were not on file, there was no evidence of appointing contract managers for the projects and percentage of approved equipment on site could not be established due to inadequate information resulting to a zero score out of 7 for this sub objective.

(e) To assess the quality of works under implementation Overall Kiryandongo DLG scored 19 out of 20 marks (95%) which was a satisfactory performance.

Indicators 3.1.2, 3.1.3 and 3.1.4 performed very well and scored all the 4, 10 and 5 marks available for the indicators respectively, site works conformed to design drawings and physical specifications; there was 100% conformance of audit test results to specifications and no defects were detected for fencing of Karumah HC II. However, there were no material test results on file resulting to a zero score.

Recommendation

Where practical, material tests must be carried out at certified Materials Laboratories.

(f) To assess the utilization of the infrastructure Overall Kiryandongo DLG scored all the available 13 marks earmarked for the sub objective (100%) which was a satisfactory performance.

Fencing of Karuma HC II was functional and utilised as intended and it was believed that the new infrastructure influenced the communities’ decision to bring patients to the Health Centre therefore the LG scored all the available 13 points.

(g) To assess the fulfilment of environmental and social safeguards and Health

& safety Requirements) Overall, Kiryandongo DLG scored 0 out of 5 marks (0%) which was not a satisfactory performance in fulfilment of environmental and social safeguards and health & safety requirements. The District failed the indicator scoring 0 out of the available 1.0 marks. Fencing of Karuma HC II did not adhere to the environment and impact, health and safety social requirements. This indicated that the LG did not screen and write ESMP for the projects and therefore scored zero.

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Recommendation The District Local Government should ensure that before any development project is implemented, the District Environment Officer and the Community Development Officer should carry out environment and social screening of the projects so that the most likely environment and social impacts of the project are identified and corresponding plans and budgets are put in place to mitigate them. Further the District should ensure that the mitigation measures are implemented and no payment should be made without an accompanying Environmental Certificate.

(h) To assess the systems of operation and maintenance of infrastructure

Overall, the performance of Kiryandongo DLG was satisfactory (100%), the LG scored all the available 10 marks. The LG allocated and spent funds on O&M for fencing of Karumah HC II and therefore scored the available 10 marks.

Recommendation The District should budget for O&M for every existing infrastructural project implemented as informed by the quarterly monitoring reports.

4.5 Theme 3 – Delivery of service

4.5.1 Overall performance of the Local Government Overall, Kiryandongo DLG scored 52.08% which was not satisfactory performance in the Education sector and scored 72.00% which was also a fairly satisfactory performance in the Health scored. Overall performance for the Kiryandongo DLG was not satisfactory scored 52.08% in

delivery of services as shown in Table 29 below.

Table 29: Overall Performance in Delivery of Services (Theme 3)

Performance Criteria To assess

the levels of pupil

achievement from

services provided

in schools

(25 Marks)

To assess

the adequacy

of human resources

in provision of

education

services (15 Marks)

To assess the

adequacy/contribution of

external oversight to the

quality of services

delivered in the

school (10 Marks)

To assess

the Unit Cost of

Services Delivered

per pupil (15 Marks)

To assess

the presence

of vital infrastruc

ture necessar

y for

student learning

(10 Marks)

Overall

Assessment

(%)

Satisfactory >=90%

56.40% 60.00% 54.40% 43.60% 46.00

%

52.08

% Fairly

Satisfactory

>=60% AND

<90%



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(a) To assess the levels of student achievement from services provided in

schools

Overall, Kiryandongo DLG scored 56.4% which was fairly satisfactory performance as shown in the table below: - Table 30: Levels of pupil achievement from services provided in schools

School Name

P7 completion PLE Passing Pupil attendance

Pu

pil

s in

P1

20

12

Pu

pil

s in

P

7 2

01

8

(re

gis

tere

d)/

sit

tin

g P

7

Ra

te (

%)

Sco

re o

ut

5

No

. o

f C

an

did

ate

s

Pa

sse

d i

n D

iv 1

-4

Ra

te (

%)

Sco

re o

ut

10

Sta

nd

ard

N

o

of

sch

oo

l d

ays

No

of

pu

pils

Ex

pe

cte

d p

up

il

att

en

da

nce d

ays

To

tal

Pu

pil

att

en

da

nce

days

(fro

m s

ch

oo

l

reco

rds)

Ra

te (

%)

Sco

re o

ut

10


131 35 27

0 35 33 94 10 84 715 60,060 31,231 52 5


57 16

28

0 16 16

100 10 184 457 84,088 71172

85 7


154 68

44

0 68 68

100

10 184 1429 262,936 164178

62 5


194 78 40

0 78 78 100

10 184 1107 203,688 132638 68

5


50 44

88

5 44 38

86 5 184 461 84,824 41487 49

0


143 77

54

0 77 74

96 10 184 1002 184,368 99048 54

5


272 47

17

0 47 47

100 10 184 1006 185,104 93147 50

5


105 76

72

5 76 74

97 10 184 724 133,216 86216 65

5


150 47

31

0 47 33

70 0 184 750 138,000 82,800 60

5

Total Score 10 75 42

Overall 5 score (127 out of 225) 56.4%

P7 Completion Rate

Apart from Kaduku and Tecwa primary schools which had the P7 completion rates

over and above the target of 2020 of 69.6%, the rest of the seven sampled schools

had the P.7 completion rates below the target of 2020.

Low completion rate was attributed to various factors among them which included: -

Early marriages coupled with unwanted pregnancies;

Some pupils crossed over to private primary schools whenever they could reach

upper primary level;

For the case of Tecwa and Kankoba Primary school the land evictions by

Kiryandongo sugar plantation compelled parents to move with their children to

different places;

Failure by parents to provide scholastic materials resulted into dropping out of

school;

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Parents’ negative attitude towards education as a result did not want to prevail

over their Children to go to Schools; and,

Pupils were reportedly engaged in petty businesses such as shop keeping, farm

labourers among others.

Recommendations The CAO should work closely with the DEO to sensitize parents on importance of

educating children.

The CAO should ensure that ordinance and by laws are enacted at all LG levels to enforce pupils to stay in schools and complete the required primary Education cycle in accordance with the provisions of the Education Act, 2008. The CAO Should ensure that Sub County Local Governments work hand in hand with the child protection unit in the Uganda Police Force to Stop Child Labour and early marriages in accordance with labour Laws.

Percentage of pupils passing PLE

Apart from Kyamugenyi COU Primary school whose percentage of pupils passing PLE

was below the required target of 89.6% with a score of 70% and Kaduku PS had

pass rate of 86% and scored zero and 5 out of 10 marks respectively. The rest of the

7 sampled primary schools had their percentages above the required target of 89.6%

scoring all the available 10 marks.

Pupil attendance rate

Kankoba primary school exhibited good performance by scoring 85%. Similarly,

Kyamugenyi COU, Bweyale Public, Tecwa, Siriba, Kigumba COU, Kiigya and Diima

primary schools had a fair performance all scored while Kaduku P/S had a poor

performance with a score of 49%.

Absenteeism of pupils was as a result of;

Negative attitude by parents towards education hence they were reluctant to prevail over their children to attend school regularly; and,

Most of the children were involved in domestic work such digging, harvesting

among others a factor the contributed their being absent from.

Failure by the Pupils to attend School regularly could result into poor academic

performance and dropping out of school.

Recommendation CAO should ensure that the parents are sensitized about prevailing over their children to attend School regularly.

(b) To assess the adequacy of human resources in provision of education

Services-Efficiency

Overall, Kiryandongo DLG scored 60% which was a fairly satisfactory performance as show in the Table 31 below.

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Table 31: Adequacy of human resource in provision of education services in the FY 2017/18

School Name Pupil Teachers Ratio (PTR) Teachers attendance

No of Pupils

No of teachers

ratio Score out of 5

Standard no. of school days

Expected teachers attendance days

Total no. of days teachers attended from records

Teachers attendance rate (%)

Score out of 10


715 12 60:1

3 184

2208 1767

80 7


457 8 57:1

3 184 1472 1436 98 9


1429 18 79:1

0 184 3312 2927 88 7


1107 26 43:1

5 184 4784 4746 99 9


461 10 45:1 5 184 1840 1608 87 7


1002 15 67:1

0 184 2760 2080 75 7


1006 16 63:1

0 184 2944 2610 89 7


724 10 72:1

0 184 1840 1494 81 7


750 10 75:1

0 184 1840 1100 60 5

Total Score 16 65

Overall % score (81 out of 135) 60

Pupil teacher ratio (PTR)

Apart from Kigumba COU and Kaduku Primary schools which exhibited good performance in Pupil teacher ratio attaining 46:1 and 43:1 respectively and scored all the available 5 marks, the rest of the seven sampled primary schools had their Pupil teacher ratios over and above the required standard of 1:53. The ratios of the said primary schools stood as follows:- Kankoba P/S (57:1), Kyamungenyi COU P/S (76:1 Bweyale Public P/S (79:1) Tecwa P/S (72:1) Siriba P/S (67:1) Kiigya P/S (60:1) and Diima P/S (63:1).

Teacher attendance rate

Kigumba COU and Kankoba primary schools which had good performance with a

score of 99% and 98% respectively. Similarly, Siriba, Bweyale Public, Kaduku, Kiigya,

Kyamungenyi COU, Tecwa and Diima Primary Schools had fair performance. The

scores of the said primary schools were as follows: - Siriba P/S (75%), Bweyale

Public P/S (88%), Kaduku P/S (87%), Kiigya P/S (80%), Kyamungenyi COU P/S

(84%), Tecwa P/S (58%) and Diima P/S (89%).

Recommendation The CAO should take disciplinary action against teachers who are habitually absent from Schools.

74 | P a g e

(c) To assess the adequacy/contribution of external oversight to the quality of

services delivered in the school

Overall, Kiryandongo DLG scored 54.4% which was not satisfactory performance as shown in the Table below:

Table 32: Adequacy/ contribution of oversight to the quality of services delivered in the

schools in FY 2017/18 School Name School Inspection Inspection recommendations

implemented SMC meetings

N

o o

f ti

me

s S

ch

oo

l

insp

ecte

d o

ut

a

min

imu

m o

f 3

Sch

oo

l in

sp

ecti

on

ra

te

Sco

re o

ut

of

6

No

of

Re

co

mm

en

da

tio

ns

ma

de

No

, o

f R

eco

mm

en

da

tio

n

imp

lem

en

ted

% o

f re

co

mm

en

da

tio

ns

imp

lem

en

ted

Sco

re o

ut

of

2

Ex

pe

cte

d N

o.

of

SM

C

me

eti

ng

in

aca

de

mic

ye

ar

No

. o

f m

ee

tin

g h

eld

fro

m

sch

oo

l re

co

rds

Sco

re o

ut

of

5

Kiigya Primary School 2 67 0 8 7

87.5 2 3 3 2

Kankoba Primary School 8 100

6 8 6 75 2 3 3 2


2 66.7 0 11 11 100 2 3 2 0


3 100 6 11 9 82 1 3 2 0

Kaduku Primary School 2 66.7 0 11 9 82 1 3 1 0

Siriba Primary School 3 100 6 9 9 100 2 3 3 2

Diima Primary School 3 100 6 13 14 92.9 2 3 3 2

Tecwa Primary School 1 33 0 6 5 83 1 3 3 2


1 33 0 9 9 100 2 3 1 0

Total score 24 15 10

Overall 5 score (49 out of 90) 54.4%

Percentage of schools inspected (2 visits per term) (Evidence: inspection

report with recommendations)

Kankoba, Diima, Siriba and Kigumba COU primary schools were each inspected at least thrice in the academic year 2018 as required, while Kiigya, Kaduku and Bweyale Public primary schools were each inspected twice thus falling short of one inspection in the calendar year 2018. Kyamugenyi and Tecwa Primary Schools were each inspected once in the calendar year 2018 resulting to a zero score. Hence the four primary schools which were inspected at least three times in the academic year 2018 as required under the provisions of the Education Act, 2008 scored the available 6 marks.

Recommendation The CAO should ensure that the school inspectors carry out inspections in all the Schools regularly at least three times in an academic year.

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Proportion of recommendations implemented by the school

Kiigya, Kankoba, Bweyale Public, Diima, Siriba, and Kyamungenyi COU Primary Schools exhibited excellent performance in the implementation of the recommendations by the inspectors of schools by each attaining score above 90% and scored all the available 2 marks. Similarly, Tecwa, Kaduku, and Kigumba COU Primary School had fair performance with a score above 70% but less than 90% and scored 1 out of 2 marks. Recommendation The CAO should ensure that the DEO makes follow up of recommendations made by inspectors of schools to the schools to ensure implementation. Number of meetings held by the school management committees

The SMCs of Tecwa, Kiigya, Kankoba, Siriba and Diima Primary Schools exhibited good performance by each holding at least three meetings in the academic year 2018 as required by the Education Act 2008 scoring all the available 2 marks. The rest of the four sampled Primary Schools performed poorly with each SMC holding two or one meeting(s) each in the academic year 2018 resulting to zero score. Recommendation

The CAO should ensure that SMCS hold the mandatory meeting and minutes recorded and filed as enshrined in the education Act 2008.

The Education and Sports Department should mentor Head teachers who are secretaries to the SMC on minute writing and SMCs as a whole on their roles and responsibilities.

(d) To assess the unit cost of services delivered per student

Overall, Kiryandongo DLG scored 43.6% which was not satisfactory performance as

shown in Table 33 below.


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Table 33: Unit cost of services delivered per student

Name of School Amount spent per student Funds spent on district Supervision/sensitization

School inspection

District average was UGX 38,075.3 Minimum across 30 LGs was

UGX 1,800,000 (Kiryandongo

MLG)

Minimum across 30 LGs was UGX 26,782 (Lamwo DLG)

Maximum Across LGs was Shs15,802 (Igalaza

Buyende DLG) and Maximum was

UGX216,482(Kijinjome P/S Kagadi DLG)

Maximum Across LGs was

UGX25,343,000 (Ibanda MLG)

Maximum Across LGs was UGX2,305,003 (Masindi MLG)

Sampled LG Average UGX57,217 Sampled LG Average UGX

16,165,352

Sampled LG Average UGX310,724

Total funds received (UPE + wage)

No of pupils

Expenditure per student

Score out of 5

Expenditure on supervision

Score out of 5 Total Funds spent for inspection

No of schools inspected per year

Inspection per school

Score out of

Kiigya Primary School 79,954,834 716 37,223 5 13,683,000 0.7 19,967,000 227 87,960 1.5


65,027,016 457 47,530

3 13,683,000 0.7 19,967,000 227 87,960 1.5


119,944,335 1129 35,413

5 13,683,000 0.7 19,967,000 227 87,960 1.5


140,179,500 1107 42,210

3 13,683,000 0.7 19,967,000 227 87,960 1.5

Kaduku Primary School 68,747,415 461 49,709

3 13,683,000 0.7 19,967,000 227 87,960 1.5

Siriba Primary School 99,279,276 1002 33,027 5 13,683,000 0.7 19,967,000 227 87,960 1.5

Diima Primary School 16,110,657 1006 14,835 5 13,683,000 0.7 19,967,000 227 87,960 1.5

Tecwa Primary School 67,698,342 724 31,169

5 13,683,000 0.7 19,967,000 227 87,960 1.5


68,584,832 720 31,752 5 13,683,000 0.7 19,967,000 227 87,960 1.5

Total Score 39 6.3 13.5

Overall % score (58.8 out of 135) 43.6%


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Amount spent per pupil per term

Six (6) out of the 10 sampled schools had amount per pupil per term above both the district average of UGX38,075 and the sampled LGS average of 57,217, their allocations ranged from 14,703 to 17,324 all scored available marks of 5 each. While Kaduku, Kigumba COU and Kankoba Primary Schools all score 3 marks out of 5 since they had allocation above the district average and below the sampled LG average.

Amount spent on sensitisation/district supervision per district

Kiryandongo DLG spent Ugx.13, 683,000 on sensitization which was higher than the minimum of Ugx. 1,800,000 and lower than the average of UGX15,214,122 across the sampled 30 LGs thus scoring 0.7 out of the 5 marks available for this indicator. Unit cost per inspection per school

Total inspection cost was UGX 19,967,000 for 227 school inspections, the average inspection per schools was UGX 87,960 against Minimum across 30 LGs of UGX 26,782 (Lamwo DLG) and Maximum Across LGs of UGX2,305,003 (Masindi MLG). The District unit cost per inspection per school was above the average of UGX310,724 across the 30 sampled LGs.

(d) To assess the presence of vital infrastructure necessary for student learning

Overall, Kiryandongo DLG scored 46%) which was not a satisfactory performance as shown in Table 34.

Table 34: People Classroom Ratio (PCR) in Kiryandongo DLG

School Name No of Pupils Pupil classroom ratio Score out of 10

No of class ration

Ratio

Kiigya Primary School 716 7 1:102 0

Kankoba Primary School 457 9 1:51 10

Bweyale Public Primary School 1,129 9 1:125 0

Kigumba C.O.U Primary School 1,107 11 1:10 0

Kaduku Primary School 471 7 1:66 3

Siriba Primary School 1,002 7 1:143 0

Diima Primary School 1,006 10 1:100 0

Tecwa Primary School 724 7 1:103 0

Kyamugenyi Primary School 750 10 1:75 0

Total score 16 out of 90 13

78 | P a g e

Table 35: Availability of vital infrastructure necessary for student learning

Pupil to classroom ratio

Apart from Kankoba Primary Schools which had pupil classroom ratio below the standard of 1:55 and scored all the available 10 marks and Kaduku PS with a ratio of 1:66 and scored 3 out of 10 marks. The rest of the 7 sampled primary schools had their ratios over and above the standard of 1:55 resulting to zero score. Recommendation The Ministry of Finance Planning and Economic Planning should allocate more funds to Kiryandongo DLG to construct more classrooms to enhance effective teaching and learning.

Sch

oo

l N

am

e

Pu

pil

to

toil

et

Sta

nce

rati

o

Pu

pil

to

de

sk

rati

o

Te

xt

bo

ok

to

pu

pil

rati

o

Lib

rary

Te

ach

e

rs

ho

use

s

Pla

y

gro

un

d

Sampled LGs

average 68:1

Sampled LG

average 1:6

Sampled LG

average 1:2

Sampled

LG Av.

Sampled

LG Av. 4

Sampled

LG Av. 1

District average

57:1

District

average 1:5

District

average 1:1

District

Av.

District

Av. 4

District Av.

1

No

. o

f to

ile

t

sta

nce

s

Ra

tio

Sco

re o

ut

of

5

No

of

de

sk

s

Ra

tio

Sco

re o

ut

of

5

No

. o

f T

ex

t

bo

ok

s

Ra

tio

Sco

re o

ut

of

2

Ava

ila

bil

ity

of

Lib

Sco

re o

ut

of

1

No

. o

f te

ach

ers

ho

use

s

Sco

re o

ut

of

8

Ava

ila

bil

ity

of

pla

y g

rou

nd

Sco

re o

ut

of

4


13 1:55

5 127

1:6

3 823 1:1

2 0 0 5 8 1 4


11 1:42

5 139

1:3

5 503 1:1

2 0 0 2 0 1 4


10 1:113

0 148

1:8

0 260 1:4

0 0 0 2 0 1 4


16 1:69

0 299

1:11

0 1331 1:1

2 0 0 8 8 1 4


16 1:29

5 91 1:5

3 587 1:1

2 0 0 4 8 1 4


19 1:53

5 178

1:6

3 1200 1:1

2 0 0 2 0 1 4


22 1:46

5 265

1:7

0 1200 1:1

2 0 0 3 0 1 4


12 1:60

3 160

1:5

3 271 1:3

0 0 0 9 8 1 4


17 1:44

5 121

1:10

0 553 1:1

2 0 0 2 0 1 4

Total score 33 17 14 0 32 36


79 | P a g e

Number of toilets stances available for the given number of students in

school

6 out of 9 sampled Primary Schools in Kiryandongo DLG had pit latrine stance to

pupil ratio below the required standard of 1:40, their ratios were below both the

District average of 1:5 and the LG sampled average of 1:6 hence scored all the

available 5 marks. The rest of the of the sampled primary schools had their ratios

over and above the required standard of 1:40, their ratios were above both the

District average and Sampled LGs average except Tecwa Primary School which had

the ratio above the District average and below the Sampled LGs average scored 3

marks out of 5, the others scored zero marks out 5 each.

Recommendation

Ministry of Finance Planning and Economic Development should allocate more funds

to Kiryandongo DLG to construct Pit latrines to match the increasing enrolment

numbers of Pupils.

Number of students per desk

Apart from Kankoba Primary School which had pupil- desk ratio within the required standard of 3:1, with ratio below both the district average ratio of 5:1 and the Sampled LG average of 6:1 scored all the available 5 marks. Kiigya, Kaduku, Siriba, and Kyamugenyi primary schools had a ratio above the District average and below the sampled LG average scored 3 marks out of 5. The rest of the four sampled primary schools had their ratios over and above the required standard, their ratios were also above both the District average and the sampled LG average, all scored zero out of 5 marks.

Recommendation

Central Government should allocate more funds to procure desks so as to improve on the learning environment in Schools. Number of textbooks available per pupil

Apart from Bweyale Public and Tecwa Primary Schools which had pupil- text book ratio over and above the required standard of 1:1, their ratios were also above both the District average of 1:1 and LG sampled average of 1:1 scored zero out of 2 marks. The rest of the seven sampled primary schools had their ratios within the required standard of 1:1, also the ratio was within both the District average of 1:1 and LG sampled average of 1:1 scored full marks (2 marks).

Recommendation

The CAO should work closely with the Ministry of Education and Sports and other Stakeholders such as USAID to continue supporting the Schools in the provision of Textbooks. Availability of a library

All the nine sampled primary schools had no libraries and therefore scored zero out of 1 mark.

80 | P a g e

Recommendation Central Government should ensure that more Funds are allocated towards

Construction of Primary Schools Libraries.

Availability of Permanent accommodation for at least four (4) teachers

Apart from Kaduku, Tecwa, Kiigya and Kigumba COU primary schools which had a required number of teacher’s houses (at least 4) and scored all the available 8 marks. The rest of the five sampled primary schools had no required number of teacher’s houses. The number of staff houses of the said schools were: - Bweyale Public P/S, Kankoba P/S, Kyamungenyi COU P/S, and Siriba P/S each had 2 staff houses and Diima P/S had three staff houses which were below the requirement.

Recommendation

The Ministry of Finance Planning and Economic Development and other Development

Partners should continue Supporting the District in the provision of Teachers Houses.

Availability of facilities for co-curricular activities like playground

All the nine sampled primary schools had playgrounds and scored all the available 4 marks.

4.5.2 Delivery of services under the Health sector

Overall performance of Kiryandongo DLG in the Health sector

Overall performance of Kiryandongo MLG in the delivery of infrastructure was not

satisfactory (72%) as shown in the Table 36 below:

Table 36: Performance of Kiryandongo DLG in delivery of infrastructure Performance criteria To

assess

the

provisio

n of

health

services

to the

facility

level.

(20

marks)

To

assess

the

availabili

ty of

essentia

l

medicin

es and

health

supplies

(10

marks)

To

assess

the

adequac

y of

human

resource

s in

provisio

n of

health

services.

(10

marks)

To assess

the

contributi

on of

external

oversight

to the

quality of

services

delivered

in the

Health

Facility.

To assess

the level

of usage

and

functional

ity of

health

facilities

(20

Marks)

To assess

the presence

of vital

Health

Infrastructur

e and

equipment

necessary

for provision

of health

services (30

Marks)

Overall

Assessment

(%)

Satisfactory >=90%

N/A 100% 0% 100.% 60% 100% 72% Fairly Satisfactory

>=60% AND <90%



81 | P a g e

(a) Assessment of the provision of health services at the facility level The project sampled was a Health Centre II and all the indicators under the sub

objective are not applicable at this HC level.

(b) Assess availability of essential medicines and health supplies Overall, Kiryandongo DLG scored 100% which was a satisfactory performance in medical supplies for Karuma H/C II stood at 100%. All drugs and supplies were available throughout the FY 2017/18.

Recommendation

The Ministry of Health should work closely with National Medical stores to ensure regular supplies to the health units.

(c) To assess the adequacy of human resources in provision of health services Overall, the performance of Kiryandongo DLG was not satisfactory scored 0%). Karuma Health Centre II had the staffing level at 44% below the national standard of 65% i.e. the HC had 4 out of the required 9 staff therefore scoring 0 out of 10 marks.

Recommendation

The CAO of Kiryandongo District should ensure that required staff are recruited and posted to the Karuma health centre II.

(d) Contribution of external oversight to the quality of services delivered in the

HCs Overall, Kiryandongo DLG scored 100% which was a satisfactory performance in Quarterly Integrated Support Supervision by the District Health Team and District Health Management team as shown in Table 36 above. There was no documentary evidence that Quarterly integrated support supervision was carried out in Karuma H/C II by the District health team and District health management Committee in the FY 2017/18. 8 integrated support supervisions were carried out as reflected in the supervision log books. (Q1 on 15/08/2017, 31/7/2017, 13/7/2017, Q2 on 11/10/2017, Q3 on 15/03/2018, 21/2/2018 and Q4 on 15/03/2018, 21/2/2018). Recommendation The DHO should ensure that the quarterly integrated supervision is conducted at all health units.

(e) To assess the level of usage and functionality of health facilities

Overall, Kiryandongo DLG scored 60% which was a fairly satisfactory performance. Bed occupancy rate and admission of in patients was not applicable since health centre IIs do not carry out admissions Only unutilized equipment was only the Indicator assessed and Kiryandongo DLG scored 60% which was satisfactory performance. The equipment at Karuma H/CII were being utilised at 83%. The unutilized equipment was the deep freezer which was not utilized because of power fluctuation from solar.

82 | P a g e

Recommendation The LG should strengthen the available solar power or acquire another stronger power source.

(f) Availability of vital Health Infrastructure

Overall, Kiryandongo DLG scored 100% which was satisfactory performance in the presence of vital Health Infrastructure and equipment necessary for provision of health services.

Medical buildings and equipment Karuma health centre II had all medical buildings and equipment for the level. The medical buildings included: - OPD, drug store, emergency delivery room, Consultation room, Laboratory and placenta pit. Staff Houses The Health Centre had house staffing levels of 100% above the requirement of 50% of the staff in post. Medical Equipment Karuma health centre II had 100% equipment in place.

83 | P a g e

CHAPTER 5:

CONCLUSIONS

CLIOATIONS 5.1 Conclusion

The VfMA has provided evidence of the baseline situation about the performance of the LG across the three thematic areas (i.e. funds utilization, delivery of infrastructure and Delivery of services) in health and education. Overall, Kiryandongo DLG scored 62.36% in the Education sector which was a fairly satisfactory performance and scored 57.61% in the Health which was also a fairly satisfactory performance.


84 | P a g e

Appendix 1: Summary of findings of Kiryandongo DLG in Education sector

85 | P a g e

Appendix 1.1: THEME 1: UTILIZATION OF FUNDS

Objective Sub Objective Facility Finding Assessment Parameters Score %age Score (Calc)

To assess the efficiency and effectiveness in the utilisation of funds received by LGs

utilisation of funds received by the school

Diima Primary School Funds utilised as intended

All funds released were absorbed 100%

% funds utilized (20 out of 20)

% funds absorbed (10 out of 10)

20 10

100% 100%

Kiigya Primary School Funds utilised as intended




20 10

100% 100%

Siriba Primary School Funds utilised as intended




20 10

100% 100%

Kaduku Primary School Funds utilised as intended




20 10

100% 100%

Tecwa Primary School Funds utilised as intended




20 10

100% 100%


Funds utilised as intended




20 10

100% 100%



All funds released were


20

100%

86 | P a g e


absorbed 100%


10

100%

Kankoba Primary School Funds utilised as intended




20 10

100% 100%






20 10

100% 100%

Sub total (270 out of 270) 270 100%

timeliness in implementation of activities


There was a time overrun of 98%

% of time overrun (score out of 20)

0 0%


There was a time overrun of 14.6%


5 25


There was no time overrun % of time overrun (score out of 20)

20 10



% of time overrun (score out of

20)

0 0


There was no time overrun % of time overrun (score out of

20)

20 100

Construction of 5 stances lined VIP latrine at Kigumba C.O.U Primary

There was a time overrun of 65.8%


0 0

87 | P a g e


School


School did not provide data for the computation of time overrun.


0 0%




0 100%




0 100%

Sub total (45 out of 180) 45 25%

efficiency in procurement of goods and services(both infrastructure and non-infrastructure)


Procurement was not carried out within the planned timelines.

Procurement procedures were complied with

Contract price was equal to the budgeted amount

There was no cost overrun. (Payment made was equal to the contract)

The Unit cost was 24,000,000 per classroom which is above the minimum unit cost of 22,232,000 per classroom across Local Governments

% procurement time overruns (score out of 5)

% Compliance to procurement procedures (score out of max)

% difference between contract price and budget (Score out of 5)

% variation between agreed/contracted cost and actual

Actual Unit cost across Local Governments (Score out of 5)

5 5 5 5 4.6

100 100 100 100 92

Construction of a two class room block with an office and a store at Kiigya



% Compliance to

5 5

100

88 | P a g e


Primary School Procurement procedures were complied with




procurement procedures (score out of max)




5 5 3.9

100 100 100 78






The Unit cost was 3,750,180 per stance which is above the minimum unit cost of 1,680,860 per classroom across Local Governments






5 5 5 5 2.2

100 100 100 100 44






5 5 5

100 100 100

89 | P a g e








5 2.4

100 48












5 5 5 5 2.4

100 100 100 100 48




Contract price was equal



% difference between

5 5 5

100 100 100

90 | P a g e


to the budgeted amount



contract price and budget (Score out of 5)



5 2.4

100 48












5 5 5 5 2.5

100 100 100 100 50







% difference between contract price and budget

5 5 5

91 | P a g e




(Score out of 5)



5 4












5 5 5 5 4.6

98.4%

Sub total (209 out of 225) 209 92.9%

Equity in Funds Allocation

Diima P/S The school was allocated UGX 8,574 per pupil against the standard of UGX10,000 with a shortfall of UGX1,426 which is lower than the sampled schools average of UGX 8,779 in the District

The shortfall or surplus actual allocation per pupil/ student vs Approved standard allocation per pupil/student (Score out of 10 Marks)

Variation of actual

10 3

100 60%

92 | P a g e


The actual allocation per pupil of 8,574 was below average of 10,132 when compared across all Local Governments

Funds were consistently allocated

All released funds were utilised

allocation per pupil/ student compared among Local Governments (Score out of 5 Marks)

Consistency of allocation of funds by Local governments to the schools (Score out of 5 Marks)

Ratio of funds utilised to funds released. (Score out of 5 Marks)

5 5

100 100

Kiigya PS The school was allocated

UGX 9,337 per pupil

against the standard of

UGX10,000 with a shortfall

of UGX 663 which is lower

than the sampled schools

average of UGX 8,779 in

the District



All released funds were


Variation of actual allocation per pupil/ student compared among Local Governments (Score out of 5 Marks)



10 3 5 5

100 60 100 100

93 | P a g e


utilised

Siriba PS The school was allocated UGX 7,820 per pupil against the standard of UGX10,000 with a shortfall of UGX 2,180 which is lower than the sampled schools average of UGX 8,779 in the District








6 0 5 5

60 0 100 100

Kaduku PS The school was allocated UGX 11,289 per pupil against the standard of UGX10,000 with a surplus of UGX 1,289 which is higher than the sampled schools average of UGX 8,779 in the District


Variation of actual allocation per pupil/ student compared among Local Governments

10 5

100 100

94 | P a g e


The actual allocation per pupil of 11,289 was above average of 10,132 when compared across all Local Governments



(Score out of 5 Marks)



5 5

100 100

Tecwa PS The school was allocated UGX 8,762 per pupil against the standard of UGX10,000 with a shortfall of UGX 1,238 which is lower than the sampled schools average of UGX 8,779 in the District








10 3 5 5

100 60 100 100

Kigumba C.O.U PS The school was allocated The shortfall or surplus 6 60

95 | P a g e


UGX 8,237 per pupil



of UGX 1,763 which is

lower than the sampled

schools average of UGX

8,779 in the District




actual allocation per pupil/ student vs Approved standard allocation per pupil/student (Score out of 10 Marks)




0 5 5

0 100 100

Kyamugenyi PS The school was allocated

UGX 9,302 per pupil



of UGX 698 which is lower

than the sampled schools

average of UGX 8,779 in

the District

The actual allocation per pupil of 9,302 was below average of 10,132 when compared across all Local



Consistency of allocation of funds by Local governments to the schools (Score out of 5

10 3 5

100 60 100

96 | P a g e


Governments



Marks)


5 100

Kankoba PS The school was allocated

UGX 7,206 per pupil














0 0 5 5

0 0 100 100

Bweyale Public PS The school was allocated

UGX 8,482 per pupil



The shortfall or surplus actual allocation per pupil/ student vs Approved standard allocation per pupil/student (Score out

6

60

97 | P a g e







Only 80.8% of the budgeted funds were released to the school.


of 10 Marks)




0 0 5

0 0 100

Subtotal 170 out of 225 75.6%

TOTAL SCORE THEME 1 73.4%

98 | P a g e

Appendix 1.2: THEME 2: DELIVERY OF INFRASTRUCTURE

Objective Sub Objective Project Finding Assessment Parameters Score %age Score

Unit cost of delivery of infrastructure against works of similar nature

Price difference between similar quantity and quality of works


There were no Engineers

estimated rates

Unit project item costs per engineer’s estimates (Score out of 5)

0 0%

Contractor’s rates for the selected items were on average 88% higher than the lowest rates across the LGs.

Unit project item costs per contract rates (score out of 10)

4.4 44%

The unit cost per square

meter was 57% higher than

the lowest unit cost

Unit cost per square

metre (score out of 10)

6.4 64%



estimated rates


0 0%

Contractor’s rates for the selected items were on average 67% higher than the lowest rates across the LGs.

Unit project item costs per contract rates (Score out of 10)

3.0 30%






3.0 30%



estimated rates


0 0%

99 | P a g e


Contractor’s rates for the

selected items were on

average 79% higher than

the lowest rates across the

LGs.


3.8 38%






5.5 55%



estimated rates


0 0%





LGs.

Unit item project cost per contract (score out of 10)

5.3 53%





metre (Score out of 10)

7.7 77%

Construction of 5

stances lined VIP

latrine at Siriba

Primary


estimated rates


0 0%

100 | P a g e






LGs.

Unit item project cost per contract (score out of 10)

3.8 38%





metre (Score out of 10)

2.8 28%



estimated rates


0 0%





LGs.

Unit item project cost per contract (Score out of 10)

4.0 40%






2.9 29%

Construction of 5 stances lined VIP latrine at Kyamugenyi


estimated rates


0 0%

101 | P a g e


Primary School





LGs.

Unit item project cost per contract (Score out of 10)

3.1 31%






4.1 41%


The Engineers estimated

rates was not applicable


0 0%





LGs.


3.0 30%






4.0 40%



estimated rates


0 0%


selected items could not be

determined because no data


4.3 43%

102 | P a g e


was availed






6.3 63%

Sub total (88.3 out of 225) 88.5 39.04%

Level of Implementation of the works against agreed contract work programs and outputs

Progress of works against time


Documents were not availed

to determine project planned

completion date and actual

completion date.

Physical progress lag based on initial work program (Score out of 5)

0 0%

There was 5% (4 days) lag

on revised work program

Physical progress lag

based on revised work

program (5 out of 5)

5 100%





completion date.

Physical progress lag based on initial work program (5 out of 5)

0 0%





program (5score out of

5)

5 100%





completion date.


0 0%

103 | P a g e


There was 20% (19 days)

lag on revised work

program




5)

3 60%





completion date.


0 0%






5)

5 100%





completion date.


0 0%






5)

5 100%

Construction of 5

stances lined VIP

latrine at Kigumba

C.O.U Primary

School




completion date.


based on initial work

program (5 out of 5)

0 0%

There was 1.9% (1 days) lag





5)

5 100%

104 | P a g e






completion date.


0 0%

There was documents

availed




5)

0 0%

Construction of 5

stances lined VIP

latrine at Siriba

Primary




completion date.

Physical progress lag based on initial work program (score out of 5)

0 0%

There was 5% (4days) time

lag on revised work program



program (score out of 5)

5 100%





completion date.

Physical progress lag based on initial work program (score out of 5)

0 0%


revised work program



program (score out of 5)

5 100%

Sub total (38 out of 90) 38 42. %

Existence and effectiveness of internal controls

Construction of a two class room block at Bweyale

No detailed measurement

sheets were available

Presence of

measurement sheets

(score out of 2)

0 0%

105 | P a g e


for certification and payment of works

Primary School

No Payment was made above certified amounts

Payments above certified

amounts (score out of 2)

2 100%

No over payment was made

% of overpayments

(score out of 4)

4 100%

The IPCs payment delayed by 68 days

Timeliness in payment of

IPCs, fee notes etc.

(score out of 2)

0 0%


Detailed measurement


Presence of

measurement sheets

(score out of 2)

2 100%




2 100%


% of overpayments

(score out of 4)

4 100%

There was no delay in

payment in IPCs and

payment



(score out of 2)

2 100%




Presence of

measurement sheets

(score out of 2)

2 100%




2 100%


% of overpayments

(score out of 4)

4 100%

106 | P a g e



payment in IPCs and

payment



(score out of 2)

2 100%


No detailed measurement


Presence of

measurement sheets

(Score out of 2)

0 0%

No information document

availed to establish payment

above certified amount

Payments above certified amounts (score out of 2)

0 0%

No information document availed to establish overpayments

% of overpayments (score out of 4)

0 0%

No information document

availed to establish

timeliness in payment of

IPCs


IPCs, fee notes etc. (0 out

of 2)

0 0%

Construction of 2 class room block at Diima Public Primary School



Presence of

measurement sheets

(score out of 2)

2 100%




2 100%


% of overpayments

(score out of 4)

4 100%


payment in IPCs and

payment



(score out of 2)

2 100%

107 | P a g e


To assess the usage and quality of infrastructure works in the schools




Presence of

measurement sheets

(score out of 2)

2 100%




2 100%


% of overpayments

(score out of 4)

4 100%

There was delay in payment

in IPCs payment by 61 days



(score out of 2)

0 0%

Construction of 5

stances lined VIP

latrine at

Kigumba C.O.U

Primary School



Presence of

measurement sheets

(score out of 2)

2 100%




2 100%


% of overpayments

(score out of 4)

4 100%


payment in IPCs and

payment



(score out of 2)

2 100%

Construction of 5

stances lined VIP

latrine at Siriba

Primary



Presence of

measurement sheets

(score out of 2)

2 100%




2 100%

108 | P a g e



% of overpayments

(score out of 4)

4 100%


payment in IPCs and

payment



(score out of 2)

2 100%




Presence of

measurement sheets

(score out of 2)

2 100%




2 100%


% of overpayments

(score out of 4)

4 100%

There was delay in payment

in IPCs payment by 14 days



(score out of 2)

0 100%


Contract supervision and monitoring arrangements


No progress reports were

prepared

% of quality progress

reports prepared (score

out of 2)

0 0%

Site meeting minutes were availed to audit team

Presence of minutes of site meetings (score out of 2)

2 100%

Supervising personnel was

not appointed

% of approved supervising personnel (score out of 2)

0 0%

109 | P a g e


The project was complete

and no equipment was

expected on site not

applicable


on site (score out of 1)

N/A N/A

Construction of 2

class room block

at Kankoba

Primary School

Quality progress reports

were prepared



out of 2)

2 100%

No site meeting minutes were availed to audit team


0 0%

One supervising personnel

was appointed


2 100%




applicable



N/A N/A



prepared



out of 2)

0 0%



0 0%


was appointed


2 100%






N/A N/A

110 | P a g e


applicable

Construction of 5

stances lined VIP

latrine at Siriba

Primary


prepared



out of 2)

0 0%



0 0%


was appointed


2 100%




applicable


on site (Score out of 1)

N/A N/A



prepared



out of 2)

0 0%



0 0%


was appointed


2 100%




applicable



N/A N/A

111 | P a g e


Construction of 5

stances lined VIP

latrine at

Kigumba C.O.U

Primary School


prepared



out of 2)

0 0%


Presence of minutes of site meetings (Score out of 2)

0 0%


was appointed


2 100%




applicable



N/A N/A


Quality progress reports

were prepared



out of 2)

2 100%



0 0%


was appointed


2 100%




applicable



N/A N/A

Construction of 2

class room block


prepared



out of 2)

0 0%

112 | P a g e


at Bweyale Public

Primary School



0 0%


was appointed


2 100%




applicable



N/A N/A



prepared



out of 2)

0 0%



0 0%


was appointed

% of approved supervising personnel (Score out of 2)

2 100%




applicable


on site (Score out of 1)

N/A N/A

Sub total (22 out of 54) 22 40.7%

Quality of the Works

Construction of a two class room block at Diima

No test results were found on file

Material test results on file

(Score out of 1)

0 0%

113 | P a g e


Primary School

100% of items checked,

conformed to design

drawings and specifications

Conformity of site works

to design drawings and

physical specifications

(Score out of 4)

4 100%

No audit tests were done

Conformity of audit test

results to specifications

(NA)

0 0%

No defects were observed Presence of defects from

visual observations

(Score out of 5)

5 100%

Construction of 2

class room block

at Kankoba

Primary School



(Score out of 1)

0 0%


conformed to design





(Score out of 4)

4 100%




(NA)

0 0%


visual observations

(Score out of 5)

5 100%




(Score out of 1)

0 0%


conformed to design





(Score out of 4)

4 100%

114 | P a g e





(NA)

0 0%


visual observations

(Score out of 5)

5 100%

Construction of 5

stances lined VIP

latrine at Siriba

Primary



(Score out of 1)

0 0%


conformed to design





(Score out of 4)

4 100%




(NA)

0 0%

Major defects were

observed

Presence of defects from

visual observations

(Score out of 5)

0 0%




(Score out of 1)

0 0%


conformed to design





(Score out of 4)

4 100%




(NA)

0 0%

115 | P a g e



visual observations

(Score out of 5)

5 100%

Construction of a two class room block at Kigumba Primary School



(Score out of 1)

0 0%

Less 60% of items checked,

conformed to design

drawings and specifications ,

the height of the was 2m

instead of 2.2m and

drawings provided for ring

beam but it was not there.




(Score out of 4)

0 0%




(NA)

0 0%


visual observations

(Score out of 5)

5 100%




(Score out of 1)

0 0%


conformed to design





(Score out of 4)

4 100%




(NA)

0 0%

116 | P a g e



visual observations

(Score out of 5)

5 100%

Construction of 2

class room block

at Bweyale Public

Primary School



(Score out of 1)

0 0%


conformed to design





(Score out of 4)

4 100%




(NA)

0 0%


visual observations

(Score out of 5)

5 100%




(Score out of 1)

0 0%


conformed to design





(Score out of 4)

4 100%




(NA)

0 0%

117 | P a g e



visual observations

(Score out of 5)

5 100%


Utilisation of infrastructure


The constructed 5 stance lined VIP latrine were in use

Functioning and in use as intended (score out of 6)

6 100%

The influence of the

constructed 5 stance lined

VIP latrine was not

applicable

Influence of the

infrastructure on decision

to bring children to school

(NA)

NA NA


The constructed classroom block, an office and a store were in use

Functioning and in use as intended (6 out of 6)

6 100%


constructed classroom

block, an office and a store

was not applicable

Influence of the



(NA)

NA NA




6 100%




was not applicable

Influence of the



(NA)

NA NA

Construction of 2 class room block at Kankoba



6 100%

118 | P a g e


Primary School The influence of the



was not applicable

Influence of the



(NA)

NA NA




6 100%




was not applicable

Influence of the



(NA)

NA NA

Construction of 5

stances lined VIP

latrine at

Kigumba C.O.U

Primary School



6 100%



VIP latrine was not

applicable

Influence of the



(NA)

NA NA




6 100%



VIP latrine was not

applicable

Influence of the



(NA)

NA NA

Construction of 5

stances lined VIP



6 100%

119 | P a g e


latrine at Siriba

Primary




was not applicable

Influence of the



(NA)

NA NA


The renovated classroom block was in use


6 100%




was not applicable

Influence of the



(NA)

NA NA


Fulfilment of environmental and impact requirements health and safety


No screening report was

available and no ESMP

mitigation measures were

implemented

Presence and action on ESIA safeguards (score out of 2.5)

0 0%

There were no evidence of

implementation of health

and safety plans

Health and safety

implemented on site and

reported (Score out of

2.5)

0 0%

Construction of 5 stances VIP latrine at Kaduku

Screening report was

available and ESMP


implemented


2.5 100%

120 | P a g e


Ps

There was no evidence of


and safety plans

Health and safety



2.5)

0 0%





implemented


0 0%



and safety plans

Health and safety



2.5)

0 0%





implemented


0 0%



and safety plans

Health and safety



2.5)

0 0%





implemented


0 0%



and safety plans

Health and safety



2.5)

0 0%

121 | P a g e


Construction of 5

stances lined VIP

latrine at

Kigumba C.O.U

Primary School




implemented


0 0%



and safety plans

Health and safety



2.5)

0 0%





implemented


0 0%



and safety plans

Health and safety



2.5)

0 0%

Construction of 5

stances lined VIP

latrine at Siriba

Primary

Screening report was

available and ESMP


implemented


2.5 100%

There was no evidence of


and safety plans

Health and safety



2.5)

0 0%





implemented


0 0%

122 | P a g e




and safety plans

Health and safety



2.5)

0 0%

Sub Total (5 out of 45) 5 11.10%

Operation and maintenance of infrastructure


Budget line for operations and maintenance prepared

Presence of a budget line for operations and maintenance Score out of 5

5 100%

Funds for operations and maintenance spent

Presence of funds for operations and maintenance (Score out of 5)

5 100%




5 100%



5 100%




5 100%



5 100%

Construction of 2 class room block


Presence of a budget line for operations and

5 100%

123 | P a g e


at Kankoba Primary School

maintenance Score out of 5



5 100%




5 100%



5 100%

Construction of 5

stances lined VIP

latrine at

Kigumba C.O.U

Primary School



5 100%



5 100%




5 100%



5 100%

Construction of 5

stances lined VIP

latrine at Siriba



5 100%

124 | P a g e


Primary



5 100%




5 100%



5 100%

Sub-total (90 out of 90) 100 100%

TOTAL SCORE THEME 2 61.61%

125 | P a g e

Appendix 1.3: THEME 3: DELIVERY OF SERVICES Objective Sub

Objective School Finding Assessment Parameters Score %age

Score (Calc)

To assess the quality of education services

Level of student achievement

from services provided in school


The P7 Completion rate was 27% against the target of 69.6%

The PLE pass rate was 94% which is

above the 2020 target of 89%

Total pupil attendance rate was 52%.

% of P7 completion rate (out of 5mks)

% of pupils passing PLE (out of

10mks) Attendance rates (out of 10mks)

0

10 5

0

0 0








10mks)

Attendance rates (out of 10mks)

0 10 7

0 0 0









0 10 5

100 0 50


The P7 Completion rate was 40.0% against the target of 69.6%

The PLE pass rate was 100% which is above the 2020 target of 89%



% of pupils passing PLE (out of 10mks)


0 10 5

0 10 50







10mks)

5

5

100

50

126 | P a g e

Objective Sub Objective

School Finding Assessment Parameters Score %age Score (Calc)



0

0





Pupil attendance rate was 54% against a target of 100%




0

10 5

0

100 50









0

10 5

0

100 100



The PLE pass rate was 97% which is above the 2020 target of 89%





5

10 5

100

100 100







0 0

0 0

127 | P a g e




Attendance rates (out of 10mks) 5 50

Sub total (127 out of 225) 127 56.4%

Adequacy of human resources in provision of education services


The PTR was 60:1 against the national standard of 55:1

Teacher attendance rate was 80% against the national standard of 100%

Adequacy of PTR (out of 5)

Teacher attendance (out of

10mks)

3 7

0 70


The PTR was 57:1 against the

national standard of 55:1



Teacher attendance (out of 10mks)

3 9

0 90






0 7

0 70


The PTR was 43.1:1 against the national standard of 55:1




5 9

100 90



Teacher attendance rate was 87%


Teacher attendance rate (out of

5

7

100

70

128 | P a g e



against the national standard of 100%

10mks)





Teacher attendance rate (out of 10mks)

0

7

0

0






0 7

0 70




Adequacy of PTR (out of 5mks)


0 7

0 70



Teacher attendance rate was 60%

against the national standard of 100%



0 5

0 50


Adequacy/contribution of external oversight to the quality of services

delivered in the school


Only 2 inspections of the school were conducted during the year, instead of 3, as recommended.

87.5% of the recommendations made

during the inspection exercises were

implemented by the school.

Number of times the school was inspected: 6 marks;

Recommendations implemented

– 2 marks

0 2

0 100

129 | P a g e



3 school management committees meetings were held in year 2018 as recommended.

No of meetings- 2marks

2

100


8 inspections were conducted at the school which is above the recommended 3 inspections during the year.

87.5% of the recommendations made

during the inspection exercises were implemented by the school.




– 2 marks No. of meetings- 2marks

6 2 2

0 100 100



All the recommendations made


Only 2 school management committees meetings were held in year 2018 against the 3 recommended meetings



– 2 marks No of meetings- 2marks

0 2 0

0 0 100


3 inspections were conducted in line with the standard.

82% of the recommendations made


Only 2 school management



– 2 marks;

6 1

0 50

0

130 | P a g e



committees meetings were held in year 2018 against the 3 recommended meetings


0



82% of the recommendations made





– 2 marks;


0 1 0

0 0 0


3 inspections were conducted in line with the standard.

All recommendations in the

inspection reports were implemented by the school.




– 2 marks;


6 2 2

0 0 0

Diima Primary

School

3 inspections were conducted in line

with the standard.

92.9% of the recommendations made during the inspection exercises were implemented by the school.


Number of times the school was

inspected: 6 marks; Recommendations implemented

– 2 marks


6

2 2

0

0 0


Only 1 inspection of the school was

conducted during the year, instead of 3, as recommended.

Number of times the school was

inspected: 6 marks;

0

100

131 | P a g e



83% of the recommendations made during the inspection exercises were implemented by the school.

3 school management committees

meetings were held in year 2018 as recommended.

Recommendations implemented – 2 marks;


1 2

0 100


Only 1 inspection of the school was conducted during the year, instead of 3, as recommended.

All recommendations in the inspection reports were implemented by the school.




– 2 marks;


0 2

0

0 0

100

Sub total (49 out of 90) 49 54.4%

To evaluate the unit cost of delivering services

Unit cost of services delivered per pupil

Diima Public PS Unit cost of teaching per pupil per term of UGX 34,744 was lower than both the District average of UGX 38,075 and the overall sample

average of UGX57,217

The District spent UGX 13,683,000 on sensitization/DLG supervision compared with the lowest spending LG of Kiryandongo which spent UGX1,800,000 and the highest spending LG(Lira) which spent UGX24,273,297

Unit cost of inspection per school in the district is UGX 87,960 compared

Unit cost of teaching per pupil(5mks)

Expenditure on sensitisation/DLG supervision(5Mks)

Unit cost per inspection per

school (5mks)

5 0.7

1.5

100 14 30

132 | P a g e



with the lowest spending LG(Lamwo) with a unit cost of UGX 26,782 and the highest spending LG(Masindi) with unit cost of UGX2,305,003

KiIgya PS Unit cost of teaching per pupil per term of UGX 37,223 was lower than both the District average of UGX 38,075 and the overall sample average of UGX57,217

The District spent UGX 13,683,000 on sensitization/DLG supervision compared with the lowest spending LG of Kiryandongo which spent

UGX1,800,000 and the highest spending LG(Lira) which spent UGX24,273,297

Unit cost of inspection per school in the district is UGX 87,960 compared with the lowest spending LG(Lamwo) with a unit cost of UGX 26,782 and the highest spending LG(Masindi) with unit cost of UGX2,305,003


Expenditure on sensitisation/DLG

supervision(5Mks)


school (5mks)

5 0.7 1.5

100 14 30

Siriba PS Unit cost of teaching per pupil per term of UGX 33,027 was lower than both the District average of UGX 38,075 and the overall sample average of UGX57,217

The District spent UGX 13,683,000 on sensitization/DLG supervision compared with the lowest spending LG of Kiryandongo which spent UGX1,800,000 and the highest



supervision(5Mks)

5 0.7

100 14

133 | P a g e



spending LG(Lira) which spent UGX24,273,297



Unit cost per inspection per school (5mks)

1.5

30

Kaduku PS Unit cost of teaching per pupil per term of UGX 49,709 was higher than the District average of UGX 38,075 but lower than the overall sample

average of UGX57,217





supervision(5Mks) Unit cost per inspection per

school (5mks)

3

0.7 1.5

100

14 30

134 | P a g e



Tecwa PS Unit cost of teaching per pupil per term of UGX 31,169 was lower than both the District average of UGX 38,075 and the overall sample average of UGX57,217

The District spent UGX 13,683,000 on

sensitization/DLG supervision compared with the lowest spending LG of Kiryandongo which spent UGX1,800,000 and the highest spending LG(Lira) which spent UGX24,273,297

Unit cost of inspection per school in

the district is UGX 87,960 compared with the lowest spending LG(Lamwo) with a unit cost of UGX 26,782 and the highest spending LG(Masindi) with unit cost of UGX2,305,003




school (5mks)

5

0.7

1.5

100

14 30

Kigumba COU PS

Unit cost of teaching per pupil per term of UGX 42,210 was higher than the District average of UGX 38,075 and but lower than the overall sample average of UGX57,217


Unit cost of inspection per school in the district is UGX 87,960 compared with the lowest spending LG(Lamwo)



supervision(5Mks)

Unit cost per inspection per school (5mks)

3

0.7 1.5

100

14 30

135 | P a g e



with a unit cost of UGX 26,782 and the highest spending LG(Masindi) with unit cost of UGX2,305,003

Kyamugenyi PS Unit cost of teaching per pupil per

term of UGX 31,752 was lower than both the District average of UGX 38,075 and the overall sample average of UGX57,217




Unit cost of teaching per

pupil(5mks) Expenditure on sensitisation/DLG


school (5mks)

5

0.7 1.5

100

14 30

Kankoba PS Unit cost of teaching per pupil per

term of UGX 47,430 was higher than the District average of UGX 38,075 but lower the overall sample average of UGX57,217



Unit cost of teaching per

pupil(5mks) Expenditure on sensitisation/DLG


school (5mks)

3

0.7

100

14

136 | P a g e



Unit cost of inspection per school in

the district is UGX 87,960 compared with the lowest spending LG(Lamwo) with a unit cost of UGX 26,782 and

the highest spending LG(Masindi) with unit cost of UGX2,305,003

1.5

30

Bweyale public PS

Unit cost of teaching per pupil per term of UGX 35,413 was lower than both the District average of UGX 38,075 and the overall sample average of UGX57,217

The District spent UGX 13,683,000 on

sensitization/DLG supervision compared with the lowest spending LG of Kiryandongo which spent UGX1,800,000 and the highest spending LG(Lira) which spent UGX24,273,297





supervision(5Mks)


school (5mks)

5 0.7

1.5

100 14

30

Subtotal 58.8 out of 135) 58.8 43.6%

Availability of vital infrastructure in the school

Presence of vital infrastructure necessary for student

learning

Diima Public PS The classroom to pupil ratio was 1:100 which was higher than both district average of 1:98 and the national average of 1:87.9, yet the National standard is 1:55.

The toilet stance to Pupil ratio was

Classroom to pupil ratio (10 mks) Toilet stance to Pupil ratio (5

mks)

0 5

0% 100

137 | P a g e



1:46 which was lower than both the District average of 1:57 and the national average of 1:68, however, it is higher than the National standard is 1:40

The Desk to Pupil ratio was 1:7 for

Latigi PS higher than the District average of 1:5 and within the sampled LG average of 1:7, yet the National standard is 1:3

The Text books to Pupil ratio was

1:1.2 compared to the national standard of 1:1

The school had no library

The school had 3 teachers’ housing

units against the standard of at least 4 permanent housing units

The school had 1 playground for co-curricular activities. This is equal to the national and district averages of 1 playground per school.

Desk to Pupil ratio

Text books to Pupil ratio (2 mks)

Availability of library (1 mk)

Availability of Permanent

accommodation for at least four (4) teachers. (8 Mks)

Availability of facilities for co-curricular (4mks)

0

2 0 0 4

0

100 0 0 100

KiIgya PS The classroom to pupil ratio was 1:102 which was higher than both district average of 1:98 and the national average of 1:87.9, yet the National standard is 1:55.


1:55 which was lower than both the District average of 1:57 and the national average of 1:68, however, it


mks)

0 5

0 100

138 | P a g e



is higher than the National standard is 1:40

The pupil desks ratio was 1:6 which

was above than the district average

of 1:5 and within the LG average of 1:6


1:1 compared to the national standard of 1:1





Desk to Pupil ratio



Availability of Permanent accommodation for at least four (4) teachers. (8 Mks)


3 2

0 8 4

60 100

0 100 100

Siriba PS The classroom to pupil ratio was

1:143 which was higher than both district average of 1:98 and the national average of 1:87.9, yet the National standard is 1:55.

The toilet stance to Pupil ratio was 1:53 which was lower than both the District average of 1:57 and the national average of 1:68, however, it is higher than the National standard is 1:40

The pupil desks ratio was 1:6 which

was above than the district average

Classroom to pupil ratio (10 mks)

Toilet stance to Pupil ratio (5

mks)

Desk to Pupil ratio



0

5 3 2

0

0

100 60 100

0

139 | P a g e



of 1:5 and within the LG average of 1:6

The Text books to Pupil ratio was 1:1 compared to the national standard of

1:1

The school did not have a library The school had 2 teachers’ housing


The school had 1 playground for co-

curricular activities. This is equal to the national and district averages of 1 playground per school.


Availability of facilities for co-

curricular (4mks)

0 4

0 100

Kaduku PS The classroom to pupil ratio was 1:66 which was lower than both district average of 1:98 and the national average of 1:87.9, however it is higher than the National standard is 1:55.


1:29 which was lower than both the District average of 1:57 and the national average of 1:68. It is also lower than the National standard is 1:40

The pupil desks ratio was 1:5 which was within than the district average of 1:5 and above the LG average of 1:6


1:1.3 compared to the national


Toilet stance to Pupil ratio (5 mks)

Desk to Pupil ratio


3 5 3 2

30 100 60 100

140 | P a g e



standard of 1:1 The school did not have a library





Availability of library (1 mk) Availability of Permanent



0 8

4

0 100

100

Tecwa PS The classroom to pupil ratio was 1:103 which was higher than both district average of 1:98 and the national average of 1:87.9, yet the National standard is 1:55.


1:60 which was higher than the District average of 1:57 but lower than the national average of 1:68, It is also higher than the National standard is 1:40


Labworomor PS higher than the District average of 1:5 and lower than the sampled LG average of 1:7, yet the National standard is 1:3

The Text books to Pupil ratio was 1:3

compared to the national standard of 1:1



mks)

Desk to Pupil ratio



0 3

3 0 0

0 60

100 0 0

141 | P a g e



The school had 9 teachers’ housing units against the standard of at least 4 permanent housing units




Availability of facilities for co-

curricular (4mks)

8 4

100 100

Kigumba COU PS

The classroom to pupil ratio was 1:101 which was higher than both district average of 1:98 and the national average of 1:87.9, yet the National standard is 1:55.

The toilet stance to Pupil ratio was 1:69 which was higher than both the District average of 1:57 and the national average of 1:68. It is also higher than the National standard is 1:40


Pauper PS higher than the District average of 1:5 and within the

sampled LG average of 1:7, yet the National standard is 1:3







Toilet stance to Pupil ratio (5 mks)

Desk to Pupil ratio




0

0 0

2 0 8

0

0 0

100 0 100

142 | P a g e





4 100

Kyamugenyi PS The classroom to pupil ratio was 1:90 which was lower than both district average of 1:98 and the national average of 1:87.9, however it is higher than the National standard is 1:55


1:42 which was lower than both the District average of 1:57 and the national average of 1:68, however, it is higher than the National standard is 1:40


Pader Kineni PS higher than both the District average of 1:5 and the sampled LG average of 1:7, yet the National standard is 1:3







curricular activities. This is equal to


mks)

Desk to Pupil ratio





0 5 0 2 0 0 4

0 100 0 100 0 0 100

143 | P a g e



the national and district averages of 1 playground per school.

Kankoba PS The classroom to pupil ratio was 1:51 which was lower than both district average of 1:98 and the national average of 1:87.9. It is also lower than the National standard is 1:55

The toilet stance to Pupil ratio was 1:41 which was lower than both the District average of 1:57 and the national average of 1:68, however, it is higher than the National standard is 1:40

The pupil desks ratio was 1:3 which was above than the district average of 1:5 and within the LG average of 1:6






curricular activities. This is equal to

the national and district averages of 1 playground per school.


mks)

Desk to Pupil ratio



Availability of Permanent



10 5 5 2 0 0 0 4

100 100 100 100 0 0 100

144 | P a g e



Bweyale PS The classroom to pupil ratio was 1:125 which was higher than both district average of 1:98 and the national average of 1:87.9, yet the National standard is 1:55

The toilet stance to Pupil ratio was 1:113 which was higher than both the District average of 1:57 and the national average of 1:68, It is also higher than the National standard is 1:40

The pupil desks ratio was 1:8 which was above than the district average of 1:5 and within the LG average of 1:6








mks)

Desk to Pupil ratio





0

0 0 0 0 0

4

100

0 0 0 0 0

0

Sub-Total (145 out of 315) 145 46%

TOTAL SCORE THEME 3 (465 out of 891) 465 52.08%

145 | P a g e

Appendix 2: Summary of Findings/Results for Kiryandongo MLG for the Health Sector

146 | P a g e

Appendix 2.1: THEME 1: UTILISATION OF FUNDS

Sub Objective ‘Indicators’ Health Facility

Finding Assessment Parameters Score

Percentage (%) Score

To assess the efficiency and effectiveness in the utilisation of funds received by the LG ‘ ‘

Utilisation of the funds received by the facility

Karuma HCII

Funds were utilized as intended

% of funds utilized (20 out of 20)

20 100%

Funds were utilized as intended

% of funds utilized (10 out of 10)

10 100%

Sub-Total (120 out of 120)

120 100%

Timeliness of the implementation of activities

Karuma HCII

The time overruns was 7days representing 23.3 %

% time overruns (0 out of 5 marks)

0 0

Sub-Total 0 out of 20) 0 0

efficiency in procurement of goods and services(both infrastructure and non-infrastructure)

Karuma HCII

There were no procurement time overrun


5 100%

Key procurement procedures observed included advertising, issue of bid documents, bid evaluation and contract award etc. were complied with.

% Compliance to procurement procedures (score out of 5)

5 100%

The budget was shs24,990,400 and the contract cost was shs24,990,400, there was no difference.


5 100%

The contract price was shs24,990,400 and the actual cost was shs24,990,400 no variation.

% variation between agreed/contracted cost and actual(5 marks)

5 100%

N/A No construction Actual Unit cost across Local N/A N/A

147 | P a g e

Sub Objective ‘Indicators’ Health Facility

Finding Assessment Parameters Score

Percentage (%) Score

projects were not cross referenced

Governments (Score out of 5)

N/A - Currently, the National Medical Stores (NMS) delivers Drugs and Medical Supplies direct to the Health Units hence no middleman to cause delay.

Delivery of the purchased items from the district to the health unit 5 marks

N/A N/A

Sub-Total(20 out of 20) 20 100

whether equity is observed in funds allocated per health center (20 marks)

Karuma HC II

The health centre budget was Shs2,776,000 reflecting 9.5% of the district health budget of Shs29,091,696

The Proportion of health centre budget vs approved District health budget (10 marks)

0.56 56%

The health centre budget was Shs2,776,000 lower than the sampled LGs average of Shs37,191,021

Actual allocation per health category compared among local governments (10 marks)

0.59 59%

Sub-Total(1.15 out of 20) 1.15 5.8

Total score theme 1 51.45%

148 | P a g e

Appendix 2.2: THEME 2: DELIVERY OF INFRASTRUCTURE

Objective Sub objective Project Finding Assessment parameters Score %age score

Unit cost of delivery of infrastructure against works of similar nature

Price difference between similar quantity and quality of works


No engineer’s estimates were prepared for this project

Unit cost per contracts were not available for key items such as brick walling, timber, corrugated galvanised roofing sheets, high tensile reinforcements.

Indicator not applicable to chain fencing nature of work.

Unit project item costs per engineer’s estimates (0 out of 5)

Unit project item costs per contract rates (0 out of 10)

Unit cost per square metre (N/A)

0 0

sub total 0 0

Level of implementation of the works against agreed contract work programs and outputs

Progress of works against time Fencing of

Karuma HC II

Initial work program was not provided

There was a 23% delay before completion of work based on the revised work program.


Physical progress lag based on revised work program (2 out of 5)

2

Subtotal 2 out of 10 2 20

Existence and effectiveness of internal controls for certification and payment of works


No Detailed measurement sheets available.

The payment made of 24,990,400 was equal to the certified amount

There was no overpayment.

All payments were made within 20 days of receipt of IPC

Presence of measurement sheets (0 out of 2)

Payments above certified amounts (2 out of 2)

% of overpayments (4 out of 4)

Timeliness in payment of ipcs, fee notes etc. (2 out of 2)

8 80

Sub total 8 80

149 | P a g e


Contract supervision and monitoring arrangements


There were no progress reports on file

No site minutes recorded

No appointment letters for contract managers.

There was no evidence that the approved equipment had been on site.

% of quality progress reports prepared (0 out of 2)

Presence of minutes of site meetings (0 out of 2)

% of approved supervising personnel (0 out of 2)

% of approved equipment on site (0 out of 1)

0

Sub total 0 0

To assess the usage and quality of infrastructure works in the schools

Quality of the works


No tests done and no record on file

Site works conformed to Design drawings

No tests were done due to lack of

in-situ testing equipment. Marks

frozen

No defects were detected on the fencing works.

Material test results on file (0 out of 1)

Conformity of site works to design drawings and physical specifications (4 out of 4)

Conformity of audit test results to specifications (na)

Presence of defects from visual observations (5 ] out of 5)

9 90

Subtotal 9/10 9 90

Utilisation of infrastructure


The fence is in use

Scoring mechanism not provided for


Influence of the infrastructure on decision to bring children to school (NA)

6 100

Subtotal 6 out of 6 6 100

Fulfilment of environmental


No ESIA report & action plan

Presence and action on esia safeguards (0 out of 2.5)

0

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and impact requirements health and safety

No reports seen Health and safety implemented on site and reported (0 out of 2.5)

Sub total 0 0

Operation and maintenance of infrastructure

Karuma HC II

A budget line for operations and maintenance was provided for in the 2017/18 budget

Funds for operations and maintenance dispensed

Presence of a budget line for operations and maintenance (0 out of 5)

Presence of funds for operations and maintenance (0 out of 5)

10 100

Sub-total (10 out of 10) 10 100

Total score theme 2 49.38%

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Appendix 2.3: THEME 3: HEALTH SERVICE DELIVERY

Sub Objective

‘Indicators’ Health Facility Finding

Assessment Parameters

Score Percentage (%) Score

To assess the provision of health services to the facility level.

Provision of Health Services at Facility Level

Karuma HCII Not applicable. The facility was only mandated to handle emergency deliveries.

Facility based fresh stillbirths / 1000 deliveries (Score out of 5 marks).

N/A N/A

Not applicable. The facility was only mandated to handle emergency deliveries.

Facility based maternal deaths among 100,000 deliveries (Score out of 10 marks)

N/A N/A

Not applicable. The HF was not mandated to admit patients.

Average Length of Stay (Score out of 5 marks)

N/A N/A

Sub-Total N/A N/A

To assess the availability of essential medicines and health supplies

Availability of essential medicines and health supplies

Karuma HC II The level of stock outs of drugs and medical supplies was 100%

Level of stock outs of medical supplies (Score out of 10 marks).

10 100

Sub-Total (10 out of 10) 10 100

To assess the adequacy of human resources in provision of health services

Adequacy of human resources in provision of health services

Karuma HC II The staffing level was 44%, which was below the set minimum national staffing level of 65%.

Approved posts in facility - The staffing at the health centre should be at least 65% of the core technical staff of the current level of services (Score out of 10).

0 0

Sub-Total 0 0

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Sub Objective




To assess the contribution of external oversight to the quality of services delivered in the Health Facility.

Contribution of external oversight to the quality of services delivered in the health facility.

Karuma HC II Quarterly integrated Support Supervision visits were conducted 8 times as evidence in the supervision log book.

Quarterly Integrated Support Supervision by the District Health Team and District Health Management Team (Score out of 10).

10 100


To assess the level of usage and functionality of health facilities

Level of usage and functionality of health facilities

Karuma HC II

The bed occupancy rate was 100%

Bed occupancy rate (Score out of 5 marks).

N/A N/A

No data was obtained at the time of audit

Hospital (in patients) admissions per 100 population (Score out of 10 marks).

N/A N/A

17% of the equipment were unutilised during FY 2017/2018

Percentage of equipment unutilised (Score out of 5 marks).

3 60

Sub-Total (3 out of20) 3 60

To assess the presence of vital health infrastructure and equipment necessary for provision of health services.

Presence of vital health infrastructure and equipment necessary for provision of health services.

Karuma HC II

The health facility had 100% of the medical buildings, building utilised as OPD, emergency maternity room, and drug store..

Availability of all the medical buildings and equipment for the current level of service. (Score out of 10 marks).

10 100

The health facility had 4 staff housing units of 4 staff reflecting 100%.

Availability of at least 50% of staff houses’ requirements of the current level of service (Score out of 10 marks).

10 100

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Sub Objective




The health facility had 100% of the equipment as compared to the minimum standard needs expected at HC II.

Availability of equipment to be assessed per tier of health unit based on the standard needs per tier (Score out of 10 marks).

10 100


Total Score: Theme 3 – Health 72%


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Appendix 3: List of Local Governments Sampled for the VfMA

Region

Sampled Districts

Beneficiary Non-Beneficiary

Central Rakai DLG Mpigi DLG*

Mityana DLG Kiryandongo DLG*

Eastern Mayuge DLG Jinja DLG*

Kagadi DLG Butaleja DLG*

Bukwo DLG Buyende DLG

Northern Luuka DLG Lira DLG

Pader DLG Kaabong DLG

Kiryandongo DLG Kiryandongo DLG*

Napak DLG

Western Rukungiri DLG Hoima DLG*

Kabale DLG Kiryandongo DLG*

Ibanda DLG

* District proposed for and education project under UgIFT

Region

Sampled Municipalities

Beneficiary Non-Beneficiary

Central Kiryandongo DLG Makindye-Ssabagabo MC

Eastern Kamuli MC Kumi MC

Northern Kitgum MC Kiryandongo MC

Western Masindi MC Kasese MC

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Appendix 4: List of People/ Stakeholders Consulted

# Name of Person met/consulted Position Institution

1 Wobusinge David Head Teacher Tecwa Primary School

2 Eitang Joselyne Atwani Head Teacher Kyamugenyi Primary School

3 Ayongia Benson Head Teacher Kaduku Primary School

4 Onencan Albert Head Teacher Siriba Primary School

5 Tumsiime Stella Head Teacher Kiigya Primary School

6 Namuyomba Sarah Head Teacher Kankoba Primary School

7 Akello Lucy Rebecca Head Teacher

Bweyale Public Primary

School

8 Atimango Joyce Head Teacher Diima Public Primary School

9 Baguma Sabiiti Alex Head Teacher

Kigumba C.O.U Primary

School

10 Alinaitwe Deo In – charge Karuma Health Centre II

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Appendix 5: Documents Reviewed

1. Education Sector Standards and Guidelines 2016

2. Health Sector Standard and Guidelines 2016

3. Contract Registers (FY 2015/16, 2016/17 and 2017/18)

4. Procurement Plans (FY 2015/16, 2016/17 and 2017/18)

5. Annual Work Plans (FY 2015/16, 2016/17 and 2017/18)

6. Annual Budgets for FY 2015/16, 2016/17 and 2017/18

7. Audited Financial Accounts for FY 2015/16, 2016/17 and 2017/18.

8. Contractors who carried out the Projects:

9. Procurement Documents and Contracts for the Contracts Management Files

10. Payment Certificates

11. Asset Register

12. Pupil Enrolment Registers

13. Teachers Attendance Registers

14. Health Workers Attendance Registers

15. Accountability Documents for UPE Funds (Cashbook, Bank statements, Finance

Committee Minutes)

16. Accountability Documents for PHC Funds books at Primary Schools and Health

Facilities.

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Appendix 6: List of Documents Provided by OAG for Review

OAG) provided the documents listed below, for literature review: i. Justification of the grant by Parliament; ii. UgIFT Program Appraisal Document (PAD), 2017 iii. Health Sector Grant guidelines 2018; iv. Education sector budgeting and implementation guidelines 2018; v. Local Government Guidelines; and, vi. Local Government Performance Assessment manual 2017.

The following documents indicated in the Terms of reference were availed by the Client: i. UgIFT Financing Agreement, 2017; ii. UgIFT Program Operations Manual (POM) Volume 1 and 2, 2018; iii. LG budget and accounts FY 2017/18; and, iv. Quarterly reports from OBT/PBS from FY 2017/18.

For each of the 30 Higher Local Governments (HLGs) that comprise the sample, the HLGs shall avail us with the following sets of documents amongst others: i. Annual Workplans for FYs 2015/16, 2016/17, and 2017/18; ii. LG approved budget and audited accounts for FY2015/16 and 2016/17; iii. Contract Register for FYs 2015/16, 2016/17, and 2017/18; iv. Monitoring reports for the project sampled; v. Education department periodical school’s inspection reports; vi. Payment vouchers relating to the expenditure of the projects in the sample;


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Appendix 7: Lists of Projects Sampled

Baseline Value for Money Audit/Assessment of the UgIFT Program

VfMA Report for FY 2017/18

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Appendix 7.1: List of Projects Sampled in the Education Sector

Procurement Reference Number

Subject of Procurement

Method of procurement

Provider Date of Award

CONTRACT AMOUNT (VAT INCL.) (UGX)

Procurement Status

KIRY592/WRKS/16-17/00002

Construction of a 2 classroom block with office and store at Kiigya primary school

Mudav Investments Ltd

56,517,000

KIRY592/WRKS/15-16/00025

Construction of a 2 classroom block Kankoba primary school

Kibanda Contractors

55,258,982

KIRY592/WRKS/17-18/00002

Construction of 5 stances lined VIP at Kaduku primary School

Tat & Jad Investments Ltd

17,493,800

KIRY592/WRKS/17-18/00002

Construction of 5 stances lined VIP at Kyamugenyi primary School

Tat & Jad Investments Ltd

16,440,800

KIRY592/WRKS/16-17/00015 LOT 2

Construction of a 2 classroom block Bweyale Public primary school

Kamoga Enterprises

48,757,680

KIRY592/WRKS/16-17/00015 LOT 3

Construction of a 2 classroom block Diima Public primary school

Ssekago F. construction Ltd

46,155,512

KIRY592/WRKS/15-16/00024 LOT 2

Construction of 5 stances lined VIP at Kigumba C.O.U primary School

Prozeka Enterprises

17,500,000

KIRY592/WRKS/17-18/000032

Construction of 5 stances lined VIP at Siriba primary School

Masindi trade Links

18,750,900

KIRY592/WRKS/17-18/00001 LOT1

Construction of 5 stances lined VIP at Teewa primary School

Cindy General Contractors

17,493,800



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List of Projects Sampled in the Health Sector

Procurement Reference Number

Subject of Procurement

Method of procurement

Provider Date of Award

CONTRACT AMOUNT (VAT INCL.) (UGX)

Procurement Status

KIRY592/WRKS/15-16/00064

Fencing of Karuma H/C II

Ssekago F. Construction Ltd

24,990,400



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Appendix 8: Essential Health Infrastructure by Tier

Category / Sub-Category Health Centre IV Health Centre III Health Centre II

Staff Requirement 50 19 9 + 2 CHWs

Medical Buildings

Out Patient Department Yes Yes Yes

Drug Store with HSD Office

Yes No No

Operation Theatre Yes No No

General Ward Yes Yes No

Maternity Ward Yes No

Mortuary Yes No No

Placenta Pit and Medical Waste Pit

Yes Yes Yes

Emergency Delivery

Staff houses 18 No. Housing Units

10 No. Housing Units + Ancillary

structures

4No. Housing Units + Ancillary

Structures

Number of beds available No. of beds - 24 (8 Maternity, 6

Children, 6 Female, 4 Male)

No. of bed - 14 (4 maternity, 4 children, 4

Female, 2 Male)

2 (for emergency delivery)

Latrines Stances: Patients