situational analysis of teachers’ payroll management and
TRANSCRIPT
Situational Analysis of Teachers’ Payroll
Management and Capacity Building
Needs Assessment for payroll Managers
Under UTSEP
Final Report
January 2019
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TABLE OF CONTENTS
LIST OF TABLES.......................................................................................................................... iii LIST OF FIGURES ....................................................................................................................... iv LIST OF ABBREVIATIONS AND ACRONYMS ..................................................................................... v 1. EXECUTIVE SUMMARY ..................................................................................................... 1
2. BACKGROUND ...................................................................................................... 10 2.1 The General Objective of the Assignment ................................................................... 11 2.1.1 Specific Objectives of the Assignment ........................................................................ 11 2.2 Scope of the Assignment .......................................................................................... 11 3. APPROACH AND METHODOLOGY .......................................................................... 12 3.1 Data Collection Procedures ...................................................................................... 12 3.1.1 Documentary Review ............................................................................................... 12 3.1.2 Questionnaires ........................................................................................................ 13 3.1.3 Focused Group Discussions and Interviews ................................................................ 13 3.1.4 Data Analysis .......................................................................................................... 13 4 DETAILED FINDINGS .............................................................................................. 14 4.1 Payroll Management Business Processes and Policy Framework Review Findings. ........ 14 4.1.1 Workforce Planning and Data Analytics ...................................................................... 14 4.1.2 Wage Bill Planning and Management ......................................................................... 16 4.1.3 Recruitment and Replacement of Primary Teachers ..................................................... 16 4.1.4 Employee Payroll Records Management .................................................................... 17 4.1.5 Payroll System Security Management ........................................................................ 19 4.1.6 Decentralized Payroll Governance Framework ............................................................ 19 4.1.7 Payroll Performance Management Framework ............................................................ 20 4.1.8 Employee Bank Accounts ......................................................................................... 20 4.1.9 Teacher Payroll Information Sharing and Ownership Framework ................................... 21 4.1.10 Management of Primary Teacher’s Annual Increments ................................................. 22 4.1.11 Management Allowances for Teachers on Payroll ........................................................ 23 4.1.12 Staff Transfers ........................................................................................................ 24 4.1.13 Payroll Competence Management ............................................................................. 24 4.1.14 IPPS Module Roll out progress ................................................................................. 25 4.1.15 Customer Care and Public Relations of Payroll Management ....................................... 25 4.1.15.1 Payroll Deductions .................................................................................................. 26 4.1.16 Employee Payroll Self Service .................................................................................. 26 4.1.16.1 Salary Arrears ......................................................................................................... 27 4.1.17 Primary Teachers’ Payroll Salary Adjustment process .................................................. 27 4.1.18 Payroll Reports ....................................................................................................... 28 4.2 Outline of the IPPS-IFMS Teacher Payment process ................................................... 28 4.3 Findings from the Primary Teachers Field Assessment ................................................. 32 4.3.1 Demographic characteristics of Primary Teacher Respondents ..................................... 32 4.3.2 Gender of the Primary Teacher Respondents .............................................................. 32 4.3.2.1 Number of Years in School and Number of Years in Teaching Service ............................ 33 4.3.2.2 Education Level of Teachers that took part in the Assessment ...................................... 33 4.3.2.3 Salary Scale of Primary School Teachers ................................................................... 34 4.3.2.4 Distribution of Primary Teachers by Region................................................................. 35 4.3.2.5 Nature of Employment ............................................................................................. 35 4.3.3 Primary Teachers Payroll Challenges ......................................................................... 36 4.3.3.1 Payroll Enrolment .................................................................................................... 36 4.3.3.2 Active Teacher Respondents on the Payroll ................................................................ 36 4.3.3.3 Information Required to Access the Payroll ................................................................. 38 4.3.3.4 Time taken to Access the Payroll after Substantive Appointment ................................... 39 4.3.3.5 Delivery of Information on Payroll Enrolment .............................................................. 41
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4.3.3.6 Impact of Validation of Teachers on the Payroll ........................................................... 41 4.3.4 Teachers’ Salary Arrears .......................................................................................... 43 4.3.5 Salary Payment and Deductions ............................................................................... 47 4.3.5.1 Number of Teachers who have Received Salary Loans ................................................ 48 4.3.6 Teachers’ Transfers ................................................................................................. 48 4.3.7 Teachers’ Promotion ................................................................................................ 50 4.3.8 Teachers’ Financial Benefits and Allowances .............................................................. 51 4.3.9 Teachers Annual Salary Increments ........................................................................... 53 4.3.10 Teachers’ General Payroll Complaints ........................................................................ 53 4.3.11 Payroll Behavioral Issues ......................................................................................... 57 4.3.12 Teacher’s Sensitization on Salary Management .......................................................... 58 4.4 Findings from the District Stakeholders Assessment .................................................... 60 4.4.1 Current Schedule of Duties for the Head of HR and other approvers in the process chain of
managing the Payroll ............................................................................................................ 59 4.4.1.1 Current Key Activities for the Payroll Managers at the District ....................................... 59 4.4.1.2 Task Analysis of Payroll Managers ............................................................................. 63 4.4.2 Training on Payroll Management ............................................................................... 65 4.4.3 Challenges under Teachers’ Payroll Management Process ........................................... 60 4.4.3.1 Payroll Guidelines ................................................................................................... 60 4.4.4 Payroll Management Supporting Infrastructure ............................................................ 61 4.4.4.1 Payroll Support Services .......................................................................................... 59 4.4.4.2 Staffing in the Human Resource Management Unit ...................................................... 60 4.4.4.3 Level of Delays in Payroll Management ...................................................................... 61 4.4.4.4 Error Rates on IPPS ................................................................................................ 62 4.5 Capacity Gaps and Corresponding Strategies for Closing the Gaps ................................... i 4.6 Summary of Capacity Gaps and Recommendations for Capacity Building ...................... xiv 5 Appendix ............................................................................................................... xviii 5.1 Capacity Gaps and Corresponding Strategies for the Western Region .......................... xviii 5.2 Capacity Gaps and Corresponding Strategies for the Central Region .......................... xxvii 5.3 Capacity Gaps and Corresponding Strategies for the Northern Region ....................... xxxiii 5.4 Capacity Gaps and Corresponding Strategies for the Eastern Region ......................... xxxix 5.5 Districts selected for the Assessment, Number of Schools, Total number of Teachers and
District Officials Interviewed ................................................................................................... xliv
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LIST OF TABLES
Table 1: Gender of Primary Teachers that responded to the Assessment .......................................... 32
Table 2: Number of Years in School and Number of Years in Teaching Service ................................. 33
Table 3: Salary Scale of the Teachers ........................................................................................... 34
Table 4: Regional distribution of teacher respondents ..................................................................... 35
Table 5: Nature of Employment of the Teachers ............................................................................. 35
Table 6: Accumulation of Salary Arrears ........................................................................................ 43
Table 7: Number of Times of Accumulation of Salary Arrears ........................................................... 46
Table 8 : Teachers who Received Salary Loans in the last four years by Region ................................ 48
Table 9 : Salary Deductions below 50% of the Gross Pay ................................................................ 48
Table 10: Teachers’ Transfer by Region in the last four years .......................................................... 49
Table 11: Teachers Promotion in the last four years ........................................................................ 50
Table 12: Increment of Salary due to Promotion ............................................................................. 51
Table 13: Annual salary increment ............................................................................................... 53
Table 14: Most Helpful Personnel in case of Payroll Complaints raised by Teachers ........................... 56
Table 156: Overall response on raining concerning Salary Management ........................................... 58
Table 167: Stakeholders responses by Designation ........................................................................ 60
Table 178: Review of the Current Schedule of Duties for Payroll Managers ....................................... 59
Table 180: Payroll Infrastructure Challenges .................................................................................. 61
Table 191: Level of Delays in Payroll Management Process ............................................................ 61
Table 202: Error Rates on IPPS ................................................................................................... 62
Table 213: General Payroll Managers’ Capacity Gaps and Corresponding Capacity Building Strategies ... i
q
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LIST OF FIGURES
Figure 1: Education Level of Teachers that took part in the Assessment ............................................ 33
Figure 2: Active Respondents on the Payroll by Region ................................................................... 36
Figure 3: Teacher Respondents’ Years of Enrollment on the Payroll ................................................. 37
Figure 4: Information Submitted by Teachers to Access the Payroll .................................................. 38
Figure 5: Time taken to Access the Payroll after Substantive Appointment/ Recruitment as a Teacher and
Submission of all Required Documents ......................................................................................... 39
Figure 6: Reasons for Delays in Access to the Payroll stated by Teachers. ........................................ 40
Figure 7: Delivery of Information on Payroll Enrollment ................................................................... 41
Figure 8: Validation of Teachers on the Payroll............................................................................... 42
Figure 9: Impact of Teacher Validation on the Payroll ...................................................................... 42
Figure 10: Accumulation of Salary Arrears by Region ...................................................................... 43
Figure 11: Payment of Salary Arrears............................................................................................ 44
Figure 12: Time taken to Rectify Salary Arrears .............................................................................. 45
Figure 13: Contact Person for Rectification of Salary Arrears ........................................................... 45
Figure 14: Deductions on Teachers’ Salaries ................................................................................. 47
Figure 15: Teachers Transfers and Delay in Receiving Salary .......................................................... 49
Figure 16: Teachers Promotion in the last four years....................................................................... 51
The assessment sought to identify primary school teacher’s financial benefits and allowances and their
impact on the payroll. From the assessment, it was observed that majority of the primary teachers had not
received any financial benefits or allowances. The allowance that most primary teachers had received
was hardship allowance as shown in Figure17 below. ..................................................................... 51
Figure 18: Financial Benefits and Allowances received by Teachers ................................................. 52
Figure 19: Teachers Payroll Challenges/ Complaint raised by Teachers ............................................ 54
Figure 20: Contact Persons in case of Payroll Challenges / Complaints............................................. 55
Figure 21: Happy with support services received from the districts personnel ..................................... 57
Figure 22 : Customer Care Services at the District .......................................................................... 58
Figure 23: Regional response on Training concerning Salary Management ....................................... 59
Figure 24: Training in Relation to Payroll Management .................................................................... 65
Figure 25: Training in relation to Payroll Management by Region ...................................................... 66
Figure 26: Impact of Payroll Training on the District Stakeholder’s Payroll Management ...................... 59
Figure 27: Support Services in Payroll Processing .......................................................................... 59
Figure 28: Efficiency of Payroll Management Support Services ........................................................ 59
Figure 29: Payroll Management Staffing ........................................................................................ 60
Figure 30: Level of Delays in Payroll Management Process by Region .............................................. 61
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LIST OF ABBREVIATIONS AND ACRONYMS
Name Description
CAPS Comprehensive Audit for government Payroll System
CAO Chief Administrative Officer
DEO District Education Officer
EY Ernst and Young
EFT Electronic Fund Transfer
ERP Enterprise Resource Planning
ESSP Education Sector Strategic Plan
ESC Education Service Commission
GPE Global Partnership for Education
GOU Government of Uganda
HRM Human Resources Management
HR Human Resource
ICT Information Communication Technology
IFMS Integrated Financial Management System
IPPS Integrated Personnel Payroll System
LGs Local Government
LST Local Service Tax
MOPS Ministry of Public Service
MOFPED Ministry of Finance Planning and Economic Development
OAG Office of the Auditor General
PAYE Pay as You Earn
SPSS Statistical Package for Social Sciences
STP Straight Through Processing
SO Standing Order
TOR Terms of Reference
UTSEP Uganda Teacher and School Effectiveness Project
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DEFINITION OF TERMS
Name Description
Steering
Committee
An advisory committee usually made up of high level stakeholders or experts who
provide guidance on key issues such as company policy and objectives, budgetary
control, marketing strategy, resource allocation and decisions involving large
expenditures.
Ad hoc Committee formed for a specific task or objective and dissolved after the completion
of the task or achievement of the objective. Most committees other than standing
committees are of ad hoc type.
Vote A Local Government Entity or ministry on the IPPS
Audit Official inspection of an organisation’s accounts typically by an independent body
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1. EXECUTIVE SUMMARY
Ernst & Young (EY) was contracted by Ministry of Education and Sports (MoES) to conduct a situational
analysis of teachers’ payroll management and capacity building needs assessment for payroll managers
under the Uganda Teacher and School Effectiveness Project (UTSEP). The objective of the UTSEP project
was to support the Government in improving teacher and school effectiveness in the public primary
education system to enhance learning outcomes and increase completion rates. This was to be achieved
through the third (3rd) component of the project under which the situational analysis of teacher’s payroll
management falls. This intervention aims at enhancing teacher motivation to ensure salary payments go to
meritorious teachers only. The situational analysis of teacher’s payroll management was carried out in the
selected fifty (50) Local Governments categorized under four regions, that is, Central, Western, Eastern
and Northern. The Ministry of Public Service (MoPS) was the lead technical advisor of the assignment.
EY used a combination of methodologies in executing the assignment. These included; documentary
review, interviews, field visits and self-administered questionnaires. The Consultants carried out the
necessary project mobilisation activities, including the development of the information request and
information gathering tools. This was followed by the development of the inception report that was
discussed and approved by MoPS.
The consultant also conducted the current state assessment to establish the payroll management
environment at MoPS to provide context for the assessment of the Local Governments. The current state
assessment phase involved the review of key policies that impacted on the hire to retire payroll
management processes. This was followed by the field visits to fifty (50) Local Governments to identify the
capacity gaps of the different payroll managers and corresponding capacity development strategies.
Summary of the Key Findings The following is a summary of findings from the Situational Analysis of teachers’ payroll management and
capacity building needs assessment;
Payroll Management Business Processes and Policy Framework Review Findings
The payroll management process has several key policy documents in place to support the payroll business
processes. The implementation of the different policies is partly undermined by the absence of an
automated end to end business processes. Some processes are manually managed which affects the
overall efficiency of payroll management. For example, workforce planning is not an integrated process
with recruitment and transfer processes that affect the quality of payroll management.
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A number of policy documents are also not adhered to for example; Section 25(B-a) of the public service
standing orders states that, salary arrears that accrue to a Public officer within a financial year shall be paid
within the same financial year. Section B (B-c) of the same standing orders states that a public officer who
holds a post graded in a salary scale with incremental levels, shall receive annual increments up to the
maximum of the salary scale, provided his or her work during the year has been satisfactory. However, it
was noticed from the current state findings and field visits that some of these policy requirements among
others are not yet implemented in most of the District Local Governments.
The Ministry of Public Service is however undertaking the following interventions to close some of the gaps
highlighted in the report which include; the detailed involvement of stakeholders in the development of the
new system to map key functionalities to stakeholders’ business requirements, planned change
management, display of the payroll at the district after payment has been made however this comes as a
challenge of the distance from the schools to the district where teachers have to move to come and view
the payroll.
The Ministry of Public service also facilitates the different votes to print the payslips that can be picked by
the respective teachers after the payroll is processed. Teachers are also currently being empowered to be
involved in the management of the payroll system through Self-Service which is being procured in the new
Human Capital Management system. Teachers will be able to view their salary history, bio-data information
and follow up on their payroll queries in real time.
Findings from the Primary Teachers Field Assessment
This section provides a summary on a number of areas that include: characteristics of respondents, time
for payroll enrollment, salary loans, salary increments after promotion, annual salary increments, payroll
complaints, most contacted person for payroll support, satisfaction with payroll services, customer care,
and financial management sensation of teachers.
Characteristics of Respondents
A total of nine hundred and ninety-seven (997) primary teachers that participated in the survey indicated
their gender, with five hundred sixty-five (565) (56.7%) being male and four hundred thirty-two (432) (43.3%)
female.
The highest level of education for the primary teachers that took part in the assessment was O-Level and
Certificate/ Diploma which accounted for 81.7% that is; eight hundred and two (802) teachers out of nine
hundred eighty-two (982) teachers who responded to this question
Majority of the teachers that took part in the assessment were at the level of Education Assistant at U7
salary scale. The teachers at the level of Education Assistant accounted for seven hundred eighty-nine
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(789) teachers (78.4 %) out of nine hundred seventy-seven (977) teachers who responded to the question
on their current position.
Time for Payroll Enrollment
The findings indicated that majority of the respondents were enrolled between 2011-2014 accounting for
19.8% followed by 1999-2002 with 19.3% while the least number of teachers were enrolled between 1970-
1980 accounting for 0.4%.
Salary Loans
The assessment findings indicated that majority of the respondents had received a salary loan. The Eastern
region had the highest number of teachers that had received salary loans, that is, two hundred eighteen
(218) out of two hundred fifty (250) respondents which accounted for 87.2% followed by Central region
where one hundred forty-one (141) out of one hundred seventy-three (173) respondents indicated they had
received a salary loan which accounted for 81.5%. All regions had respondents above 77% that indicated
they had taken a salary loan in the last four years from various financial institutions.
Salary Increments after Promotion
The findings indicated that out of one hundred five (105) respondents, seventy (70) teachers accounting
for (66.7%) reported that their salaries increased after their promotion while thirty-five (35) (33.3%) reported
that their salaries did not increase.
Annual Salary Increments
Out of nine hundred eighty (980) respondents to the question of receiving annual increments, majority of
the teachers, that is, seven hundred ninety-six (796) accounting for 81.2% indicated that they had never
received annual salary increments. Majority of these teachers also indicated that they did not know why
they had not received salary increments yet the public service standing orders are clear on primary teachers
receiving annual increments.
Payroll Complaints
The results on payroll complaints indicated that the highest complaint from teachers were on delays in
receiving salaries, that is, salaries being paid after the 28th of the month as the official payment date,
accounting for 89% at eight hundred ninety-five (895) respondents out of one thousand six (1006)
respondents. This was followed by the following complaints in descending order;
• Irregular monthly payments with three hundred seventy (370) respondents which accounted for
37%.
• Unpaid arrears with two hundred seventy-one (271) which is 27% of the responses.
• Incorrect salary with two hundred fifty-seven (257) which is 26% of the responses.
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• Over deduction with two hundred nine (209) accounting for 21% of the responses.
• Delay in access to the payroll with one hundred thirty-nine (139) which accounted for 14% of the
responses.
• Drop off the payroll with one hundred twelve (112) at 12% and other complaints with the least
votes at nineteen (19) respondents (2%).
Table Majority of the respondents, that is; two hundred ninety-seven (297) at 41.4% out of seven hundred
eighteen (718) respondents, reported that the complaints raised took more than one year to be resolved.
This was followed by 4-5 months with one hundred fifty-five (155) respondents at 21% and 0-1 month with
one hundred thirty (130) respondents at 18.1%.
Most Contacted Person for Payroll Support
The respondents reported that the most contacted person regarding payroll related complaints/ challenges
was the district HR with seven hundred ninety-nine (799) respondents at 79.4%, followed by the head
teachers with two hundred seventy-six (276) respondents (27%), CAO with two hundred fifty-two (252)
respondents, 25% and the DEO with one hundred eighty-seven (187) respondents (18%). Some teachers
were not aware of who to contact in case of payroll related challenges while others contacted banks from
which they are paid.
Satisfaction with Payroll Services
The results from the assessment on satisfaction with payroll support indicated that majority of the primary
teachers that is; five hundred thirty-nine (539) at 56% out of nine hundred sixty-nine (969) respondents
were happy with the services they received from the district while four hundred twenty-six (426), (44%)
indicated that they were not.
The Western region had the highest number, that is, one hundred fifty-eight (158), (67.9%) out of two
hundred thirty-three (233) respondents who were happy with the payroll services, followed by the Central
region with one hundred sixteen (116), (60.4%) out of one hundred ninety (192) and then the Eastern region
with one hundred forty-nine (149), (59.6%) out of two hundred fifty (250).
The Northern region had the highest number of respondents who were not happy with the payroll services
they received from their respective districts. One hundred seventy-four (174) respondents which accounted
for (60%) indicated that they were dissatisfied with the payroll services out of the two hundred eight (280)
respondents.
Customer Care
Majority of the respondents reported that they received good customer care service from their district payroll
managers, with five hundred ninety-five (595) out of nine hundred fifty (950), accounting for (62.6%) overall
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agreement. The western region had the highest number of respondents who indicated that they were
satisfied with customer care accounting for one hundred sixty-seven (167) out of two hundred thirty-three
(237), (72%) followed by the Central region with one hundred eighty-eight (188), out of two hundred twenty-
nine (229) (69%) respondents. The Eastern region followed with 64% of the respondents indicating that
they were satisfied with the customer care they received at the district. The Northern region had the highest
percentage of respondents who were not satisfied with customer care accounting for (50%), that is, one
hundred forty-two (142), out of two hundred eight four (284).
Overall, 62.6%, that is, five hundred ninety-five (595) out of nine hundred fifty (950) respondents indicated
that they received good customer care.
Financial Management Sensitization to Teachers
Over 80% of the respondents in all regions indicated that they had never received any financial
management sensitization from the district. Teachers who had however received training on salary
management reported that the training they received helped them in managing their savings, carrying out
investments in businesses that supplemented their salaries, enhanced their financial management and
enabled them to access appropriate salary loans from financial institutions.
Findings from the District Stakeholders Field Assessment This section provides a summary on a number of areas focusing on district payroll stakeholders. These
include: Payroll training Management, staffing in the Human Resource Office, Delays in payroll
processing, and IPPS Errors.
Payroll Management Training
One hundred forty-four (144), (53.9%) of the district stakeholders indicated that they had been trained in
payroll management while one hundred twenty-three (123), (46.1%) had never been trained. The regional
findings however indicated that majority of the stakeholders in the Northern region that is 59.1% had not
received any training in payroll management.
Support on Payroll Management
Majority of the district stakeholders reported that they received support services on payroll management.
However, respondents from the Central region, that is, twenty-one (24), out of forty-five (45), (53.3%)
reported that the support services they received were not efficient. The rest of the regions reported over
50% satisfaction with payroll support services.
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Staffing in the Human Resource Office
Majority of the respondents in the assessment, that is, one hundred seventy-one (171) out of two hundred
sixty-four (264), (64.8%), of the stakeholders in all regions indicated that the staffing levels for payroll
management were inadequate at the district.
Delays in Payroll Processing
Regarding delays in payroll processing, majority of the stakeholders, that is, one hundred thirty-five (135),
out of two hundred sixty-two (262) respondents, (51.5%) reported that they did not face delays in the
process of payroll management. This is however in contradiction to the number of challenges teachers
raised concerning payroll management that included delays in receiving salary.
IPPS Errors
From the assessment, the following are the IPPS errors experienced in computation of salary in
descending order as indicated by the District stakeholders;
• Salary Deductions with two hundred two (202), out of two hundred forty-nine (249) respondents
accounting for (81.1%),
• Effecting salary increments with one hundred ninety-nine (199), out of two hundred fifty-one (251),
(79.3%).
• Salary arrears with a response of 69.8%, that is, one hundred sixty-two (162) out of two hundred
thirty-two (232) respondents.
• Drop off from the payroll accounted for 69.4%, that is, one hundred sixty-one (161) out of two
hundred thirty-two (232)
• Teacher’s bio-data related errors accounted for 68.2%, one hundred fifty (150), out of two hundred
twenty (220).
• Errors related to transfer of teachers accounted for 68.2%, one hundred sixty-one (161), out of two
hundred thirty-six (236).
• Errors made due to deletions of teachers from the payroll accounted for 66.8%, that is, one
hundred fifty-five (155), out of two hundred thirty-two (232)
• Pay grade errors 53.5%, that is, one hundred fifteen (115), out of two hundred fifteen (215)
• Errors related to teachers on the wrong pay scale accounted for 50.5%, one hundred eight (108),
out of two hundred fourteen (214)
• Errors related to teacher promotions accounted for 49.1%, one hundred fourteen (114), out of two
hundred thirty-two (232)
• The least errors, that is, errors related to the wrong position accounted for 40.1%, eighty-five (85),
out of two hundred twelve (212).
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Findings on Capacity Gaps and Corresponding Strategies for Closing the Gaps
The assessment process categorized capacity gaps under eight thematic areas that included: Systems/
Solutions (IPPS& IFMS), Technology/Equipment, Training, Payroll Management Guidelines, Skills,
Customer care, Communication, Staffing and Funding
Key capacity gaps included:
Thematic area Capacity Gap Recommendation Systems/ Solutions (IPPS& IFMS)
1. Absence of IPPS and IFIMS systems 2. Weak IPPS and IFIMS performance
monitoring and accountability at the Districts
► Investment in extending functional IPPS and IFIMS infrastructure to the Districts
► Develop and implement a clear IPPS and IFIMS performance monitoring system
Technology 1. Inadequate computers for managing IPPS and IFIMS system
2. Unstable IPPS and IFIMIS network connectivity for payroll process and management
3. Lack of internet access for payroll processing and management
4. Unreliable power supply and power backup systems at the districts
► Plan and procure computers for IPPS and IFIMIS systems at the Districts
► Procure power backup systems for the affected districts
► Plan and Invest in IPPS and IFIMIS network connectivity for affected Districts
► Plan and invest in internet access for affected Districts
Staffing Training 1. Inadequate staffing and workload at the districts
► Recruit and fill the approved HR Office positions at the Districts
►
Training 1. Lack of payroll management induction materials and procedures
2. Inadequate trainings on the use of the payroll infrastructure (IPPS & IFMS)
► Develop and implement payroll management induction programme at the Districts
► Design and implement a curriculum for managing payroll for all stakeholders at the Districts
Funding Limited funding that affects 1. Payroll activities 2. Payroll Management Training 3. Salary arrears payments 4. Procurement of IPPS and IFIMS
support equipment like computers 5. Implementation of the teacher
scheme of service
► Adequately plan and budget
for payroll management
activities at the District
► The expenditure and
adequacy of the 25 million
shillings budget that is
provided to votes on an
annual basis to cater for
payroll activities like payslip
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Thematic area Capacity Gap Recommendation printing, generator and fuel
facilitation needs to be
reviewed.
► The government needs to
invest more money so that
the scheme of service is fully
implemented in all the votes.
Skills 1. Lack of end to end knowledge of payroll management
2. Lack of wage bill analysis skills 3. Records and Data management skills 4. Computer management skills 5. Lack of knowledge on Budget
preparation and management 6. Lack of pension management skills
► Develop and implement regular payroll management training and support at the Districts
► Design, update and
implement a user guide for
preparing payroll budgets
and managing payroll for all
stakeholders at the Districts
► Design and implement a curriculum for managing payroll for all stakeholders at the Districts
► Design and implement a user guide for managing payroll management aspects of IFIMS at the District
► Conduct computer training ► Design and implement a
curriculum for managing pension aspects of the District
Communication 1. Inadequate communication between the HR and Inspector of Schools, and amongst different departments at the district
2. Poor Coordination between local government and MOPS
3. Delay response to salary complaints raised by the district to MOPS.
► Develop and implement payroll management information sharing guidelines at the District between the HR officers and other stakeholders
► Develop and implement payroll management information sharing guidelines between the District and MoPS
► Develop and implement Service Level Agreements between MoPS and the Districts
Customer care 1. Poor work ethics, professionalism and attitude towards teachers
► Training in customer care ► ► Implement the public service
client charter
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Thematic area Capacity Gap Recommendation ► Compliance with the public
service professional code of conduct.
Payroll Management Guidelines
1. Low utilisation of payroll management guidelines and lack of IPPS/IFMIS user guides at the Districts
► Share the developed payroll management guidelines regularly and come up with a mechanism to follow up on the usage of the guidelines with District stakeholders
► Design, update and implement an IPPS user guide for managing payroll for all stakeholders at the Districts
► Conduct sensitization on payroll management guidelines with District stakeholders on a regular basis
► Regular engagements of payroll managers and the centre to understand the votes, attitude, behaviours and competencies
►
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2. BACKGROUND
The Uganda Teacher and School Effectiveness Project (UTSEP) embarked on support towards
implementation of the Education Sector Strategic Plan (ESSP). The objective of the project was to support
the Government in improving teacher and school effectiveness in the public primary education system to
enhance learning outcomes and increase completion rates. UTSEP has 3 project components namely;
effective teacher, aimed at enhancing teacher and instructor competences, effective school, focusing on
increasing the capacity of school leadership and accountability to community, and the third component of
the project under which this assignment was managed focused on (Technical Assistance and Capacity
Building): financing advisory, technical, and capacity-building support including relevant policy reviews.
Under the third project component, technical assistance and capacity building, support was extended to
teacher payroll management. This intervention aimed at enhancing teacher motivation by ensuring salary
payments go to meritorious teachers only.
The Government of Uganda received a grant of US$ 100 million from the Global Partnership for Education
(GPE) for the UTSEP as support towards implementation of the ESSP, with the World Bank acting as the
supervising entity for the grant. The project became effective on 24th March 2015 and was expected to
close by 30th June 2018.
The improvement of the teachers’ payroll management and capacity building was undertaken by the
Ministry of Education and Sports (MoES), Ministry of Public Service (MoPS), Education Service
Commissions (ESC) and selected 50 Local Governments.
In view of the above, the MoES contracted EY with Technical Supervision of the Ministry of Public Service
to carry out an independent situational analysis of the payroll management in selected 50 Local
Governments to establish the challenges of the teacher’s payroll management despite the various reforms
implemented. The findings of this study will inform the development of a capacity building strategy for the
payroll managers in the Public Service and Local Governments to ensure effective payroll management is
realised as the basis of driving the motivation and satisfaction of the primary teachers in their teaching
profession.
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2.1 The General Objective of the Assignment
The general objective of the assignment was to carry out a situational analysis of teacher’s payroll
management in the Local Governments.
2.1.1 Specific Objectives of the Assignment
The specific objectives of the assignment included:
► To outline the process of how teachers are currently being paid through the IPPS/IFMS.
► To establish the challenges of teacher’s payroll management through the quantitative analysis of
data (teacher payroll complaint rates across the country, error rates on IPPS across the country)
as well as interviews at the local government level.
► To come up with suggestions and solutions to the identified challenges of teacher payroll
management;
► To carry out a capacity needs assessment for payroll managers;
► Make recommendations on the best method of capacity building for payroll managers; and
► To write a report on the findings, solutions to the challenges, capacity needs assessment and
strategies for capacity building.
2.2 Scope of the Assignment
The detailed scope of the assignment was outlined below:
► Identify the process of how teachers are paid through the IPPS/IFMS system by taking stock of the
roll—out and functioning of the IPPS. Which modules have been rolled out (Payroll management,
time management, training, performance management, recruitment, leave management ) across
the local governments and which ones are to be implemented as well as time frame for its
implementation.
► Quantitatively analyse the functioning of the IPPS related to teachers’ payroll complaints, error
rates on IPPS for all Local Governments.
► In- depth analysis through field visits to the 50 Local Governments to identify the challenges and
successes under teacher payroll management through interviews and focus group sessions with
District Education officers, Chief Administrative Officers, Human Resource Officers, Accounting
Officers, head teachers and teachers.
► Analysis of the current schedule of duties for a payroll manager and whether it meets the
competency requirements to carry out the functions adequately.
► Assessment of capacity needs of payroll managers within the local governments visited.
► Agree with the MoES in consultation with of Ministry of Public Service on the best strategy to build
the capacity of the payroll managers.
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3. APPROACH AND METHODOLOGY This section presents the methodologies that were used in completing the assignment. To address the
requirements of the ToRs, an inception report detailing the methodology was developed by EY in
consultation with the Ministry of Education and Sports and Ministry of Public Service. EY conducted process
walkthroughs, documentary review and key personal interviews to document the findings in the first draft
report.
EY in consultation with MoPS and MoES selected 50 district Local Governments across the country to
identify the challenges and successes under teacher payroll management. The data collection process
included interviews, focus group discussions and questionnaires with District Education officers, Chief
Administrative Officers, Human Resource Officers, Accounting Officers, head teachers and teachers. The
outcome of the field assessment is based on the feedback from key identified stakeholders at MoPS, MoES,
Local Governments and schools. Refer to Section 5.5 in the Annex for details. Below is a detailed outline
of the assignment methodology.
3.1 Data Collection Procedures
The Situation Analysis and Capacity needs assessment project used various data collection procedures
and techniques that included documentary reviews, assessment tools/ questionnaires, key Informant
interviews (KII), observation and focused group discussions to collect both qualitative and quantitative data.
The purpose of this was to understand and document the current situation of how teachers are paid and
current capacity of payroll managers in achieving the assignment objective.
3.1.1 Documentary Review
During execution of the assignment, we reviewed the documentation identified as pertinent to the payroll
management process and requested these to be provided by MoPS. Key documents reviewed included:
► Comprehensive Audit of the Government Payroll, February 2015
► Guidelines and procedures for decentralised salary payment processing 2016
► Establishment Notice No 3 of 2017
► Circular Standing Instructions (Hardship Allowance)
► Teacher recruitment Process (TISSA report 2013)
► Payroll Cycle workflow map
► Teachers Payroll Manual
► Establishment Notice 1 of 2013,
► The Uganda Public Service Standing Orders of 2010
► Guidelines of processing Government salaries 2008
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3.1.2 Questionnaires
An open-ended questionnaire was developed and used in the assessment of district stakeholders, that is,
DEO, CAO, DHRO, Auditors, CFO and Inspectors of Schools while a self-administered assessment tool
was used by teachers to document their challenges regarding salary management processes.
3.1.3 Focused Group Discussions and Interviews Interviews with key staff in MoPS and MoES were conducted to enable the consultant to establish a broad
context of the GoU payroll and payroll processes. This involved the use of process walkthrough approach
that was aimed at appreciating the payroll processes from the payroll users’ and managers’ perspectives.
EY also interviewed and discussed with the Ministry of Public Service team the payroll management
environment at MoPS and how it influenced the payroll management processes and outputs within the
Local Governments in the context of the decentralised payroll management processes.
3.1.4 Data Analysis
The data collected from the field assessment was captured using the EY Survey online tool. The data was
extracted, cleaned and validated to verify its accuracy in the assessment tools using Microsoft Excel. The
data was then imported to SPSS, a statistical data analysis tool for final analysis. The analysis was carried
out on basic categorical data with simple descriptive statistics, such as means, frequencies, percentages
and cross tabulations. Qualitative data was analysed using thematic approach to contextually identify
capacity gaps and come up with possible solutions and strategies to close the gaps.
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4 DETAILED FINDINGS
The results from the assessment are presented in three main sections, that is, the payroll management
policy framework review and Primary Teachers Payment Process, the Field findings from Teachers
Assessment and the District Stakeholders’ Assessments.
4.1 Payroll Management Business Processes and Policy Framework Review Findings.
This section presents findings from the payroll management business processes, policy and procedure
review process. This is based on the need to identify end to end business processes and policies, and
their impact on the payroll management processes.
The processes under review focused: on workforce planning, Wage bill planning and management,
Recruitment and placement of primary teachers, Employee payroll records management, Payroll System
security management, Decentralized Payroll Governance Framework, Payroll performance management
framework, Teacher Payroll information sharing and ownership framework, Management of primary
teacher’s annual increments, Management allowances for teachers on payroll, staff transfers, Payroll
competence management, Customer care and public relations of payroll management , payroll deductions,
Employee Payroll Self Service, salary arrears and Primary teachers’ payroll salary adjustment process.
The main objective of this review was to identify the relationship between the policy framework and the
business processes and establish how they impact the functioning of the payroll system. Below we highlight
some of the key business processes and policies that impact the functioning of the payroll system
4.1.1 Workforce Planning and Data Analytics
The effectiveness of the payroll management process is dependent on how effective other HR functions
are managed. One of the identified key challenges of payroll management process is workforce planning
and data analytics at the different levels of stakeholders including the vote level. There is no evidence of
clear workforce planning and data analytics that inform management decision support systems. This has
created challenges of surplus and shortfalls in the resourcing of teachers in different schools which as a
result affects the payment and motivation process of the primary school teachers. Whereas the Ministry of
Education and Sports conducts primary teachers annual census to determine the distribution of schools
with the teacher and pupil ratios (PTR) to help the administrative planning for the teachers, at the
Vote/District levels. This form of primary teacher analysis is not conducted to inform concrete workforce
planning as the findings are mainly based on numbers without appreciating the unique context and
challenges different schools and teachers go through since it is done from the center. This impact of weak
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workforce planning affects the motivation and effective utilization of primary teachers within the districts. In
primary schools where the ratio of teachers to pupils is high and with no strategies informed by regular work
force planning, teachers tend to be demotivated due to high levels of workload.
The review of the recruitment process indicated that different votes are required to have recruitment work
plans to guide the votes in work force management and placements, however; whereas the different votes
have recruitment plans in place, these are not informed by participatory workforce planning at the votes
that is supposed to enhance broader decisions on HR functions, including transfers, deployments,
placement of teachers among others. The head teachers and District Education officers are not well
involved in this process, the HR officers still take a lead role while sidelining the head teachers and District
Education officers who are key stakeholders in the process of managing primary teachers. This continues
to demotivate teachers and creates a poor learning environment for pupils within schools.
Recommendations
1. An effective payroll management process is partly an outcome of guided workforce planning and data
analytics that is aimed at enhancing the payroll decisions informed by the impact of other HR functions
on the payroll. The payroll managers should thus be empowered with competences, guidelines and
reporting requirements for work force planning that will be critical for decisions that impact the payroll
management process. Work force planning reports should enhance HR decisions on different
processes including transfers, training, study leave, recruitment for staff, and replacements of vacant
primary teacher posts among others on an annual basis.
2. The District Education Officers and Head Teachers must be involved in the discussions on the vote’s
workforce plans and data analytics reports so that there is a shared understanding in terms of the
decisions that impact primary teachers’ motivation and their payroll management processes.
3. The new MoPS Human Capital Management System should consider functionalities and reporting
requirements that will support data analytics and workforce planning that should inform the payments
of teachers in an environment that enhances teacher motivation.
4. MoPS and MoES should articulate the mandate of the payroll managers beyond paying the different
teachers within the primary schools timely and accurately. The mandate should focus on the end to
end processes that affect the payment of teachers within the different schools. The payroll managers
(CAO, Accounting officer and HR officers) should ensure the following;
• That teachers are well distributed within the schools
• That teachers are always within the schools teaching
• The teacher’s performance is tracked and monitored regularly within the schools
• That they are being managed at the right cost centres on a regular basis. This should eliminate
situations where primary teachers are being paid from the cost centres where they do not teach.
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4.1.2 Wage Bill Planning and Management
1. One of the challenges of managing primary teachers is the planning and management of the wage bill
and how it affects the payment of teachers through the payroll. The wage bill is also not informed by
workforce analytics data that guides in predicting and tracking trends of wage bill shortfalls so that they
can be proactively planned for with clear strategies of managing the workforce staffing requirements,
replacements and motivation strategies for the primary school teachers.
2. The current payroll process does not clearly define the relationship between wage bill management
and the payroll process and controls. The IPPS provides for budget lookup functionality; however, the
system does not operate a budget Module on IFMS. This has partly caused wage bill short falls and
overruns. There is also a lack of a developed wage bill monitoring framework to track wage bill
expenditure according to strict performance criteria as a tool that should drive proactive workforce
planning and management.
Recommendation:
1. MoPS needs to define the requirements of the new Human Capital System to include a module
on planning and budgeting as a control of the wage bill shortfalls and overrun challenges so that
part of the challenge of budget shortfalls and overruns that also affect primary teachers can be
effectively managed.
4.1.3 Recruitment and Replacement of Primary Teachers
Recruitment” is the process of hiring the best and most qualified candidate for a job opening, in a timely
and cost-effective manner. Effective recruitment process stems from work force planning that should ensure
that the justification for recruitment is established, the vacancy and budget to support the recruitment
process is also planned for.
According to the Ministry of Public Service Guidelines for the Implementation of the Integrated Personnel
and Payroll System, Payroll Management Module 2013, indicates that with respect to the Education Sector
Staff Establishments, Ministry of Education and Sports will continue to provide the District Staff
Establishment quotas for Primary Schools to Local Governments every July, which will in turn submit
adjusted school ceilings to Ministry of Public Service by September for updating of the schools’
establishment. This was the standard to be followed for managing teacher establishment.
According Teacher Initiative in Sub-Saharan Africa (TISSA), Uganda Full Report by MoES 2013, the
amount of financial resources available at MoFPED determines the number of teachers that can be
recruited at national level. The office of the Permanent Secretary of MoES is responsible for the decision
on how many teachers each district can recruit and the final recruitment process is managed by the District
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Service Commission. The decision taken by the Permanent Secretary of MoES’ office on the number of
teachers to be recruited is based on the need of reducing disparities between districts in terms of the primary
teachers within government’s schools. The process of determining the number of teachers to be recruited
is done by the Permanent Secretary’s Office comparing the number of teachers in each school and
identification of cases where there is surplus number of teachers who need to be re-deployed within schools
of the same district. Once this is done for all the districts, a new series of real vacancies per district is
derived and the total number of teachers to be recruited is confirmed based on real needs. The PS then
writes to CAO on the number of teachers to be recruited by each district. This is the basis of approving
recruitment plan of primary teachers by MoPS.
The approval by MoPS is preceded by the CAO declaring the vacancies to the District Service Commission
(DSC) requesting for the recruitment of the number of teachers that fit within the available budget. DSC
recruits the number of teachers allowed and sends them to the CAO for issuing letters of appointment.
Finally, the DEO deploys teachers to schools. Candidates selected sign a contract with the district and can
only be posted in a school within the district.
Challenges
1. The process of teachers’ vacancy confirmations and redeployment seems to leave out some of
the key stakeholders including the Head teachers and the DEOs among others which affects
process ownership.
2. There is no evidence of an appeals process for the teachers’ redeployment process.
Recommendations
1. The process of teachers’ vacancy confirmations and redeployment should involve other key
stakeholders including the HR officers, Head teachers and the DEOs among others to enhance
process ownership.
2. The MoES and MoPS should ensure that there is an appeal process that ensures fair and just
decisions are made for the good of primary teachers.
4.1.4 Employee Payroll Records Management
The key component of the decentralized payroll management process is the decentralisation of the
management of employee records. The different Votes now manage the creation of their own records on
the IPPS. MoPS has provided administrative rights to the different stakeholders within the votes to manage
their records. MoPS has however retained the role of managing establishment controls on the IPPS so that
there are no activities like recruitments that are done outside the recruitment plans. The challenge with this
process is around the control that MoPS has in the systematic decisions on the recruitment of staff that are
eventually enrolled on the payroll. The review of the process does not indicate controls or guidelines that
should guide the process of developing and approving the recruitments plans in line with Establishment
Control process. The recruitments decisions have been left for the Votes to manage by themselves.
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MoPS also does not review the impact of District decisions on the payroll, for example ensuring that prior
analysis of teacher, pupils ratios is done for teachers on the payroll with the view of ensuring that the payroll
mandate goes beyond paying teachers on a timely basis but to the level where the teachers on the payroll
are also in right positions, right schools and with the acceptable teacher pupils ratios that enhance the
learning environments. These should precede the need for mainly paying on time and the right amounts to
primary teachers. MoPS should therefore be at the center of strategic work force planning and analysis.
The Comprehensive Audit of the Government Payroll, February 2015 also indicated that managing payroll
data records was one of the key challenges that was faced on the payroll management process. The
findings of the report indicated that the payroll records on a monthly basis kept changing due to several
reasons that included: deletions, new entries, temporary deletions due to new assignments, transfers,
promotions among others. The audit revealed that the payroll had a number of unstable movements of
records off-and- on the payroll. The lack of updated payroll records, updated deletion reports, letters of
abscondment, death certificates/record, resignation letters among others at MoPS and the Votes was one
of the reasons that made it hard to account for the records that were off the payroll.
Preliminary interviews indicate that MoPS has decentralized the payroll management process, however
there is no evidence of clear guidelines and guidance on managing employee records on and off the payroll
system. Without clear controls around employee records management, maintenance and disposal, these
challenges might be institutionalized at the vote level.
Preliminary interviews indicate that even though the decentralized payroll management process has
enhanced payroll management effectiveness, there are still challenges, for example; staff can easily be
placed on half pay even before the final decision is reached on their disciplinary case, others can easily be
deleted from the payroll following accusations of abscondment. Employees with personal differences at the
school can easily be victimized and dropped off the payroll since the decisions of some of CAOs and the
head teachers are not empowered to intervene pro-actively on real-time basis. This needs to be reviewed
since there are no clear guidelines on the new developments.
Recommendations
1. MoPS needs to develop and implement guidelines on managing employee records on and off
the payroll so that there are strict controls and adherence to the new guidelines.
2. MoPS and the votes need to agree and develop an appeals process to ensure that all payroll
decisions are fair and just to the primary teachers. Currently there is no evidence of an effective
appeals process
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3. MoPS needs to implement functions of strategic work force planning so that the focus of MoPS
moves beyond paying teachers the rights amounts and on a timely basis to strategies of effective
utilization of teachers that are paid through the payroll.
4.1.5 Payroll System Security Management
The management of IPPS security is critical for effective payroll management. MoPS has decentralized the
payroll management process and every Vote manages its own IT systems. According to the interviews with
MoPS, there is no mechanism of ensuring that all the different votes have the right standards and security
frameworks to ensure that the payroll system environment is securely managed. From preliminary
interviews, the different votes that manage teachers’ payroll have competence challenges in different areas
including payroll process management and IT management. This might affect the effectiveness of the
payroll management process which might expose the payroll to numerous IT security risks.
Recommendations
1. MoPS needs to take on the role of ensuring that the payroll management quality assurance
process is in place in system security at the votes, enforcement of standard practices that are
prerequisites for reducing or mitigating IT system risks that might affect the payroll system among
others.
2. MoPS and votes that manage teacher’s payroll need to prioritize payroll system security as one
of the critical success factors for effective payroll management process.
4.1.6 Decentralized Payroll Governance Framework
The payroll management process has been decentralized with responsibilities at the votes however, there
is no evidence of a clear decentralized payroll governance framework that defines responsibilities, key
performance indicators, reporting requirements for the votes and the need for an overall quality assurance
and oversight responsibility for the decentralized payroll management processes within the different
stakeholders. The review of the payroll process does not provide an overview of the center coordinating
the oversight role on the governance framework for the different payroll management stakeholders at both
MoPS and the Votes. The current decentralized environment provides silo governance frameworks without
clear overall oversight over the different stakeholders which might expose the decentralized process to
risks.
Also, while the principle of decentralized management may have merits, the lack of evidence of shared and
adequate controls supervised and supported by a strengthened payroll monitoring system with the mandate
of providing oversight of the new payroll process, poses a risk to the decentralized model of payroll
management. There is no umbrella governance framework that is meant to provide the government
assurance on the quality of payroll management. The current arrangement provides autonomous
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management of the payroll by the different votes.
Recommendation
1. MoPS needs to review the operations of the decentralized payroll management environment and
engage the different payroll management stakeholders to develop an overall payroll governance
and oversight management framework.
2. The Ministry needs to put in place a mechanism for preparing compliance reports and following
up with Accounting Officers on issues that may arise. The Ministry will also need to put in place
a mechanism for preparing payroll performance reports to identify and address
emerging/recurring issues.
4.1.7 Payroll Performance Management Framework
The review of the payroll management documents does not indicate a functional performance management
framework with clear targets and indicators of performance that would inform the payroll process
improvements. For example, there was no available evidence on how the different votes assess payroll
managers on payroll process errors, monthly deletions, compliance to Standing Order requirements on
wage bill expenditure and reporting among others.
The lack of a functional payroll performance management framework limits a proactive approach for solving
recurrent problems within Votes. The process lacked performance reports to identify recurring errors or
issues that could assist with the justification for response mechanisms. This indicates that MoPS and the
Votes have not yet put in place a mechanism for preparing compliance reports and following up with
Accounting Officers on issues that may arise from not complying to the defined compliance framework and
requirements.
Recommendation:
1. MoPS should develop performance indicators to support efficient management of the payroll
processes along the payroll value chain. MoPS should also define payroll performance
management reports for the different business processes and stakeholders within the payroll
value chain to identify and address emerging/recurring issues following a structure and easy to
track and monitor framework.
4.1.8 Employee Bank Accounts
According to the Guidelines of processing Government salaries 2008, the Accounting Officers of the
different Votes must ensure that all employee bank account information on the Payroll is accurate, and that
the names on the payroll are consistent and in the same order as the account name or title.
The assessment of the use of guidelines and procedures of decentralized salary payment processing 2016
indicated that there are still cases where bank information is not accurately updated which leads to the
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bouncing of the salary payment to teachers’ accounts. This indicates that process of payroll information
verification and validation though decentralized is still mainly being managed by the HR officer within the
Votes and the requirements of regular updates of the staff records by the head teachers of different primary
schools is not yet well embraced.
Recommendation
1. The Accounting Officers should ensure that the head teacher verifies employee records on a
regular basis by ensuring that they comply with the Establishment Notice 1 of 2013, Wage Bill
and Payroll Management 2.6 (b), that requires the Head Teachers ensure that only valid staff
are on their payroll, have correct details and all anomalies on their staff records are identified
and corrected.
4.1.9 Teacher Payroll Information Sharing and Ownership Framework
According to the Establishment Notice 1 of 2013, Wage Bill and Payroll Management 2.6 (b), the document
requires Head Teachers to take an active role in payroll management. The Notice indicates that the payroll
records must be shared with the Heads of Department including Head Teachers for verification and
authentication. This control requires that heads of cost centers/head teachers ensure that only valid staff
are on their payroll, have correct details and all anomalies on their staff records are identified and corrected.
However, from the preliminary information obtained in interviews, this requirement is not yet a mandatory
compliance requirement which compromises the integrity of the payroll. The HR officers were required to
share the payroll information/reports with the Heads of departments, who in turn were required to counter
sign on the payroll to own-up the information provided on the payroll; but in several districts, the HR officers
have excluded the head teachers from having a responsive role in the payroll data verification and
authentication process. The teachers on the payroll in the cost centers where they do not teach just deal
directly with the HR officers at the districts while deliberately undermining the role of the head of cost centers
(head teachers). For example, currently in some districts the personnel officers do not share these records
with head teachers and have taken over the position of having the final say on who is supposed to be on
the payroll. This has accounted for delays in payroll clean-up process. For example, there were delays in
deletions of deceased and absconding officers from the payroll.
The failure to comply with Establishment Control of sharing payroll information with the heads of cost
centers affected the quality, accuracy and integrity of the payroll due to the lack of an integrated
responsibility and accountability framework between the districts HR officers that manages the payroll and
liaises with MoPS on the payroll management process, and the Heads of Cost centers/head teachers who
are the final users of the payroll and whose interest is to have the right teachers that are being paid from
their schools so that they will be motivated to carry on their teaching assignments.
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Recommendation:
1. MoPS should enforce the use of Establishment Notice 1 of 2013, Wage Bill and Payroll
Management 2.6 (b), that requires the Heads of Departments including Head Teachers to share
the payroll reports for authentication. This control is critical in ensuring that only valid staff is on
the payroll, have correct details and all anomalies on staff records are identified and corrected.
This will be the basis of producing a clean-payroll on a regular basis.
4.1.10 Management of Primary Teacher’s Annual Increments
According to the review of the Establishment Notice no. 3 of 2017, every Public Officer is entitled to an
annual salary increment except those already at the bar of the salary scale, those earning person-to-holder
salary and those with fixed salary. However, the interviews conducted indicated that several teachers are
still under paid even after their promotion. These cases have persisted even after the MoES has intervened
to ensure that the primary teachers with such challenges are supported to resolve those payment errors.
This might be due to the payroll management processes and controls at different levels. As seen from the
reviewed documents, there is no clear appreciation of the steps or the processes different payroll managers
should implement as standard procedures to follow on managing primary teachers’ increments. This affects
the motivation of primary teachers over time.
The review of the requirements of providing increments for primary teachers is partly affected by the lack
of clear criteria on making decisions for increments. For example, the policy document is open to abuse
since even teachers that have absconded from teaching can automatically get an increment for as long as
they are still on the payroll.
According to the review of the Circular Standing Instruction no. 4 of 2010 Performance Agreements for
Hospital Directors and Primary School Head Teachers, Head teachers are required to conduct a formal
process of documenting the level of achievement of key outputs and targets implemented by teachers to
enable Government to recognize and reward excellent performance by utilizing consistent criteria for
assessing and addressing performance gaps. Currently head teachers are not implementing this
requirement which also exposes the policy on annual increments for primary teachers to abuse.
The GoU Standing Orders 2010 however indicate that a public officer who holds a post graded in a salary
scale with incremental levels, shall receive annual increments up to the maximum of the salary scale,
provided his or her work during the year has been satisfactory. The current payroll and Human Capital
management environment has not been well developed to distinguish between the levels of performance
among the staff. The current framework if implemented might even reward primary teachers with un
satisfactory performance with increments as there are no clearly developed guidelines to operationalize the
processing of primary teacher’s salary increments based on the levels of performance
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Recommendations
1. MoPS needs to develop detailed guidelines on implementing the management of primary
teachers’ increments within the votes
2. MoPS needs to support the different stakeholders to implement the performance management
framework so that the different stakeholders can access active information on the status and
performance of teachers as the basis of making reward decisions, effective utilization and
motivation of primary school teachers within different votes
4.1.11 Management Allowances for Teachers on Payroll
According to the Circular Standing Instruction No. 2 Of 2010 Payment of the Hardship Allowance in the
Public Service, all Local Governments shall be required to submit to Ministry of Public Service information
on areas that are unable to attract and retain staff over the previous twelve (12) months. The information
should include; number and category of posts cleared for recruitment, number of filled and vacant posts
and number of times the posts have been advertised without getting a candidate for the post (s). According
to an interview with MoPS, this is still a challenge. MOPS is however planning to implement Oracle ERP
system. The system has functionalities that can track all recruitment records and produce recruitment
reports.
The preliminary interviews also indicated different interpretation and implementation of the hardship
allowances for primary teachers. Some teachers indicated that this is only given to primary teachers staying
far from the district yet the standard definition considers the defined district as hard to reach. This might
also be due to the lack of financial resources to cater for hardship allowances and thus a need to appreciate
the underlying reasons affecting the implementation of this guideline.
Recommendation
1. MoPS and votes need to review the implementation of hardship allowance as the current
arrangement seems to have implementation challenges that as a result affects the motivation of
primary teachers and the learning of the pupils in the selected hard to reach districts
2. This requirement of documenting positions that have failed to be filled and its impact on the payroll
and staff arrangements within MoPS and the Votes can be resolved by designing the new system
with clear recruitment functionalities, enforcing all recruitments to be conducted through the ERP
online system and MoPS conducting data analytics to determine how positions in Hard to reach
areas are affecting the payroll and motivation of teachers.
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4.1.12 Staff Transfers
According to the review of the Establishment Notice no. 3 of 2017, staff are supposed to be transferred only
after establishing the availability of vacancies and wage for that post at the new station. Preliminary
interviews indicated that although the decentralized environment has registered some improvements in
managing teacher transfers, there are still some challenges which affect the payment of primary teachers
and demotivates them as a number of teachers still spend a lot of time moving to the districts to resolve
their payroll challenges while others with persistent challenges still move to MoPS and MoES in search of
support for solutions to their challenges
The preliminary interviews also indicated that the District education officers have been sidelined on key
decisions that affect the payroll management process including transfers, absconded teacher decisions.
The restructuring of the Local Governments abolished the District Education Service committees that used
to specifically manage teacher concerns. The new structure at the districts combined all services into the
District Service Committee. This has created operational challenges as in the long run where the issues of
teachers are not given priority at the district level. The teacher’s payroll concerns have been lumped
together with other categories of staff yet the 3 HR officers allocated at the district cannot effectively manage
the workload that comes with numerous dynamics that characterize the teacher management process
including the need to be in school all the time. The Uganda Public Service Standing Orders, January 2010
indicate that the receiving entity of a transferred staff should ensure that, the officer is accessed to the
payroll of the new station within one (1) month with effect from the date of reporting to the new duty station.
This requirement is not yet well implemented within the different votes.
Recommendations
1. The guidelines provided in the Establishment notice around the transfer of teachers should be
reinforced and strictly followed. MOPS should monitor the responsible officers to ensure this is done.
2. The Ministry should reconsider setting up a separate committee at each vote that is knowledgeable
on teacher issues and can therefore deal with their challenges efficiently as opposed to mixing them
up with other categories of civil servants at the vote. MoPS should consider the opportunity cost of
having teacher absent from schools while moving and spending a lot of time at the votes/districts
trying to resolve their payroll concerns. This would help reduce the workload the HR officers may have
and promote efficiency in dealing with teacher challenges as these constitute a big number of
government employees
4.1.13 Payroll Competence Management
The review of the different payroll management documents does not provide evidence of a competency
framework for the payroll managers. According to the preliminary interviews, currently MoPS centrally
manages the IPPS technical issues however it does not manage the issues of payroll management
competences at the votes. The absence of a competence framework might affect competence based
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recruitment process, training and competence development of the payroll managers based on the defined
framework and the evaluation of the payroll managers since there are no clear behavioral and technical
competences that are specifically defined to support the payroll management process.
Recommendation
1. MoPS and stakeholders need to develop a competence framework for the payroll managers
covering payroll strategic, leadership, management, supervisory, technical and support
competences that will drive effective payroll management process.
4.1.14 IPPS Module Roll out progress
According to the Comprehensive Audit of the Government of Uganda payroll report, only the payroll module
and it is supporting personnel administrative components were operational by the June 2014. MoPS has
rolled our additional modules which include; Pensions management module, and establishments’ controls
module. The recruitment, selection, appointments, contracts and disciplinary modules are not operational.
The leave management module was implemented however, its operation at the vote level and is not yet
supporting the primary teachers.
Recommendation
1. As MoPS plans to implement the new Human Capital Management system, the Ministry needs
to develop a business case of the new system and define the benefits that the new system will
create for all stakeholders including the primary teachers. The business case must have clear
timelines of benefits realization as driver for successful and timely implementation of planned
HCM system
2. The new HCM system should map the user requirements up to the primary school levels as
primary school teachers are key stakeholders. The requirements should consider functionalities
where primary school teachers will be in position to view their personal data details on things
such as bank accounts, accumulated pension, salary history, employment history, performance
records among others. The team from MoPS working on the new HCM system must engage the
primary teachers extensively.
4.1.15 Customer Care and Public Relations of Payroll Management
According to the Teacher payroll manual, March 2006, the manual envisaged the need for proactive
engagement of the primary teachers by the payroll managers in terms of sharing general information on
teacher’s areas of interest, providing feedback to schools and teachers with payroll issues among others.
The manual indicates that the payroll managers are required to improve customer care and public relations
for example through regular provision of information especially regarding areas of interest to teachers. This
includes monthly display of lists of names for teachers whose forms are submitted to Ministry of Public
Service as well as those not processed for a specific month and the reasons why; display of lists of teachers’
26
names who are to benefit from residual salary arrears’ payment that may be released at a given time and
any other related information. Preliminary interviews indicate that this is not done. Many teachers move
from their station to the district in case of any concern which affects the quality of teaching and the overall
satisfaction with the quality of payroll management.
Recommendation
1. The review of the different payroll management documents indicates that overall, there is no
adherence to the developed management manuals. MoPS need to define the underlying root
causes of failed adhere to management manual, but also embed compliance to the developed
guidelines and procedure documents as a mandatory compliance reporting requirement as a
measure of standardizing practices and a measure of recording challenges and developing
corrective actions
4.1.15.1 Payroll Deductions
The GoU Standing Orders 2010 indicates that total deductions from any government employee’s salary
shall not exceed 50% of the Officer’s gross Salary in any one month. Interviews from the MoES indicated
that this is sometimes not observed since some teachers borrow from multiple banks and some of them get
numerous deductions which has caused some to abscond their duties since with their multiple deductions
that go to loan payments they seize to earn anything substantial to motivate them to continue teaching.
Another person interviewed indicated that sometimes the pay codes for deductions are not automatically
disabled even when they complete their loan obligations with the bank which becomes hard to recover their
money from the banks. In other cases, primary teachers that are servicing loans get challenges in case
they are deleted without justification from the payroll yet the banks continue penalizing them for non-
payments of their loans during the months when they were off the payroll without clear reasons.
Recommendation
1. MoPS and the Votes need to develop guidelines to support teachers that have loans with the
banks to ensure that they are not disadvantaged by the banks in case of payroll challenges. The
guidelines should also support teachers from managing over borrowing and thus over deductions
that see some teachers abandon their jobs since they cease to see the value from their
employment as all their salaries end up in loan repayments.
2. MoPS and the Votes need to develop training support for teacher on personal finance
management as one of the strategies of managing over borrowing and the subsequent over
deductions.
4.1.16 Employee Payroll Self Service
Employee Payroll Self Service is a tool for empowering employees to take charge of their Human Resource
management requirements regarding the payroll. This is a web-based product which allows employees to
27
view and change their personal payroll information via the Internet. To access Employee Self Service,
employees need to log in on the HR Information management system. Information which can be viewed
or changed through employee self-service includes: - Benefits and deductions – to view retirement plans. -
Address – to view or change current and mailing address. - Pay information – to view direct deposit
information, earnings and deduction history, and pay information, leave balances and history – to view
current leave balances. - Emergency Contacts - to view or change emergency contact among others. The
current system does not have functionalities of employee self-service which disempowers the primary
teachers since they are not furnished with personal information and transactions to enable them make
decision or ask for clarification on how their HR records and functions are being managed
Recommendation
1. The ongoing process of procuring a new Human Capital System should consider functionalities
of employee self-service up to the lowest level of management, that is, the primary school level.
4.1.16.1 Salary Arrears
The GoU Standing Orders 2010 indicate that salary arrears that accrue to a Public officer within a financial
year shall be paid through the payroll within the same financial year. The Standing Order also requires the
responsible Officers in charge of processing salary arears to process all residual salary arrears by 30th
September. Preliminary interviews indicated that this requirement is still not effectively managed. The
awareness on salary arrears management process is still low among primary teachers which creates delays
in applying for salary arrears; and affects the payments of the arrears within the same financial year which
makes it more complicated for primary teachers to receive their salary arrears outside the financial year
that it is accumulated.
Recommendations
1. MoPS and the Votes need to define payroll performance reports that need to be produced and
shared monthly. This should stem from clearly developed and shared payroll performance
indicators that should drive payroll management effectiveness. The performance indicators might
include reduction in the time to process primary teachers’ salary arrears, reduction in payroll
errors from employee deductions, wrong deletions from the payroll among others.
4.1.17 Primary Teachers’ Payroll Salary Adjustment process
According to the GoU Standing Orders 2010, when an officer is appointed on promotion, he or she shall
receive a salary at the minimum point of the scale of the post to which he or she is promoted and the date
of the anniversary of his or her appointment shall be his or her future incremental date. The review of the
different documents and interviews indicated that this standing order requirement is not implemented and
thus affecting the motivation of primary teachers. There is no clear framework that should guide planned
promotions of primary teachers and how if translates into payroll management.
28
The GoU Standing Order 2010 also provides a requirement for assessment of salary on attainment of higher
qualifications by a public officer. The Standing Orders indicate that training lasting for a period of nine
months or more and leading to a relevant qualification will attract one salary increment. This provision is
not applicable to staff earning fixed salary, officers earning a salary on personal to holder basis and officers
who have reached the highest segment of the salary scale. The preliminary interviews conducted indicated
that this requirement is not implemented and thus affecting the payment of the different primary teachers
and their motivation for the work.
4.1.18 Payroll Reports
The review of the different payroll documents does not indicate the different reporting requirements that the
payroll managers need to produce as a measure of tracking their performance. For example, there is no
indication of the type and frequency of the payroll management reports, and payroll governance reports
and the intended users of those reports. This provides a gap in the implementation of the reporting
requirements.
Recommendation
MoPS and the different stakeholders need to define the key payroll mandatory management and
governance reporting requirements and the key decision makers that must receive those reports as a form
of enhancing payroll management and accountability requirements.
4.2 Outline of the IPPS-IFMS Teacher Payment process
EY reviewed the current payroll management workflow map and payroll management guidelines for
decentralized salary payment 2016 to define and outline the end to end teacher payment process.
Important to note the Primary Teachers are paid as part of the overall government payroll. The outline of
teacher payment process follows the steps below:
1. Approvals for teacher entry on the payroll
The votes (District Education Service Commission, and Municipalities) are responsible for the recruitment
of primary teachers and the Accounting Officer processes the appointment of the primary teachers within
the Vote.
The recruited teacher is required to complete an Employee Data form that is signed by the Head HR,
Internal auditor and accounting officer before it is captured on the IPPS. This is a manual process that
provides the documentation required for one to be entered in the IPPS.
29
2. IPPS Payroll Data Capture process
Once the Human Resource Data Entry Forms have been verified and signed off by the accounting officer,
the Human Resource Officer enters the data of the primary teacher into the IPPS. The data entered is later
approved by the Accounting Officer on the IPPS. Note: The primary teacher is supposed to report to MoPS
within 60 days for validation and biometric capture after being hired by the Vote.
3. Supplier Number Processing by MoFPED
The primary teacher that has got the IPPS number proceeds to apply for the supplier number using E-
registration tool or filling EFT employee form and submitting to the Account General’s Office. The MoFPED
sets up the primary teacher on IFMS with the created supplier number.
4. Primary Teacher creation on the IFMS with a new supplier number
Once the Primary Teacher gets a supplier number, he or she is set up on the IFMS with a created supplier
number as a condition for payments. The supplier number is the unique identifier on the IFMS system and
tracks all payments made for the teacher.
5. Updating of supplier number on the IPPS
The HR officer of the vote runs the supplier report to view the created supplier numbers records and then
the Vote/MoPS updates the primary teacher records on IPPS with the created supplier number. At this
point, the primary teacher is eligible for payments on the Vote payroll that is prepared and submitted to
MoPS.
6. Preliminary Payroll calculation
After updating the primary teacher’s records on the IPPS with the supplier number, the IPPS system
administrator can now process their payments as part of the Vote payroll. The IPPS system administrator
then initiates the initial vote payroll calculations on the IPPS. The IPPS generates an error report per pay
code and the data base administrator extracts the error reports and sorts the errors per Vote code and
sends them to respective votes by email.
7. Correction of the payroll errors from the initial payroll calculation
After the IPPS system data administrator extracts the error reports, sorts the errors per Vote code and
sends them to respective votes by email, the HR Officer at the vote logs onto the IPPS and corrects the
errors and then submits the revised payroll to the accounting officer for approval on the IPPS and IPPS
administrator initiates the final
payroll calculation by pay code.
30
8. Payroll pay period finalization
The IPPS administer logs onto the system to initiate pay period payroll finalization by pay code. The IPPS
generated on the set dates net pay and deduction invoices by pay code. The system then generates files
on net pay and deductions by pay code.
9. Payroll batching process
The IPPS system administrator logs onto the system to initiate the batching process that generates and
batches up employee invoices on IPPS. The system administrators check to confirm whether invoices were
generated and batched up accordingly.
10. Payroll Invoice reports
Upon successful generation of invoices, the system administrator initiates the generation of an invoice
summary report. The generated invoice summary report is saved on the application server in text format.
The file is extracted by the system administrator and converted into an excel format to add the missing
three (3) fields that include charge item, site ID and pay date. Upon adding the missing fields, the system
administrator converts the file back to text and saves it based on the different tiers.
11. Uploading payroll file to IFMS
After processing the payroll invoice reports, the IPPS system administrator saves the file based on different
tiers. A complete file is then transferred to the MOPS interface server after which the system administrator
connects to either Tier 1 or 2 interface servers on IFMS. The file is then transferred to the IFMS interface
of the respective vote ready for invoice creation by the vote. The IFMS system administrator monitors the
receiving of files from which he or she generates statistics on the number of files uploaded by MoPS.
12. Vote review of IFMS records
After MoPS uploads the payroll file on the IFMS interface server, the HR officer of the vote opens the vote
interface folder on IFMS and reviews records off the IFMS system. Error records are dropped in the errors
sub folder.HR officer of the vote then informs MoPS about the errors on their files for MoPs to generate a
new file with the errors corrected.
13. Creation and validation of employee invoices at the vote
If there are no errors on the IFMS records on the file, the HR moves the file within the vote interface folder
and drops it into the completed sub folder on IFMS. The accountant of the vote logs onto the IFMS and
initiates the process for creation and validation of employee invoices. If IFMS has not created and validated
invoices for all records in file, an error report is generated by IFMS for unsuccessful records and decision
31
is taken by the vote on whether to pay the successful ones only or terminate the process for the entire file.
14. Approval of employee invoices
After creation and validation of employee invoices, the accounting officer approves the generated invoices
on the IFMS. If there is any adjustment needed on an invoice then the accounting officer adjusts the invoices
accordingly. In case there is any invoice that needs canceling, the accounting officer goes ahead to cancel
the invoice.
15. Generation of payment notification
After approval of invoices by the accounting officer of the vote, he or she generates a payment notification
and sends it to the Accountant General Office on the IFMS.
16. Bank of Uganda EFT payment file
Upon receiving the payment notification from the accounting officers, the Accountant General generates an
encrypted EFT file which is sent to BoU to effect the payment.
17. Bank of Uganda payment of invoices through commercial banks
Upon receiving the EFT file from Accountant General, Bank of Uganda clears the payment with the
respective commercial banks and employee bank accounts are credited. If there is any payment that has
bounced at either commercial banks or BoU, BoU sends a notification with details of the bounced payments
to MoFPED, MoFPED receives the notifications and sends them back to the respective Votes, the votes
correct the errors and initiate the process for repayment.
18. Display of the payroll on the district noticeboard.
Upon disbursing the payments through the commercial banks, the payroll is displayed on the district notice
board in each vote and pay slips are printed for each public servant at the respective vote.
32
4.3 Findings from the Primary Teachers Field Assessment
This section represents the findings from the primary teachers’ field assessment. The teachers’ assessment
was intended to have an in-depth understanding of the current challenges teachers are facing in relation to
their pay/ salary.
4.3.1 Demographic characteristics of Primary Teacher Respondents
This section provides a summary of the demographic characteristics of the primary teachers’ respondents
including: gender, education level, number of years in school/ service and salary scale based on the field
data.
4.3.2 Gender of the Primary Teacher Respondents
A total of one thousand six (1006) teachers participated in the assessment with five hundred sixty-five (565),
(56.7%), male and four hundred thirty-two (432), (43.3), female while nine (9) teachers did not indicate their
gender. The table below summaries the gender distribution of the teacher respondents by region.
Table 1: Gender of Primary Teachers that responded to the Assessment
Region * Gender:
Frequency Total Percentage
Male Female Male Female
Central 75 119 194 39% 61 %
Eastern 147 115 262 56% 44%
Northern 204 97 301 68% 32%
Western 139 101 240 58% 42%
Total 565 432 997 56.70% 43.30%
From Table 1 above, the Northern region had the highest number of primary teacher respondents, that is,
three hundred and one (301) with two hundred four (204), (68%) being male and ninety-seven (97), (32%)
female. The Eastern region had a total of two hundred sixty-two (262) respondents with one hundred forty-
seven (147), (56%), male and one hundred fifteen (115), (44%), female. The Western region had a total of
two hundred forty (240) respondents with one hundred thirty-nine (139), (58%), male and one hundred one
(101), (42%), female. The Central region had a total of one hundred four (194) who indicated their gender
with seventy-five (75), (39%), male and one hundred nineteen (119), (61%), female.
33
4.3.2.1 Number of Years in School and Number of Years in Teaching Service
This section indicated the average number of years in school and average number of years in the teaching
service of the primary teacher respondents
Table 2: Number of Years in School and Number of Years in Teaching Service
Total number of respondents
Minimum Maximum Mean
Number of Years in the School 984 0 30 5.57
Number of Year in teaching Service 974 1 39 14.60
Table 2 above, indicated that the average number of years the primary teachers that took part in the
assessment had spent in the schools was 5.57 years. The maximum and minimum number of years were
thirty and zero respectively.
The table above also indicated that the average number of years that the primary teacher who were
assessed had taken in teaching service was 14.6 while the maximum and minimum number of years were
thirty-nine (39) and one (1) respectively. This therefore implies that majority of the primary teachers are
transferred on average after six years of teaching from one school to another.
4.3.2.2 Education Level of Teachers that took part in the Assessment
Teachers in the assessment were required to indicate their highest level of education. The lowest level of
education was O-Level and Certificate/ diploma while the highest was Master’s degree.
Figure 1: Education Level of Teachers that took part in the Assessment
Out of nine hundred eight two (982) teachers who indicated their highest education level, majority, eight
hundred two (802), (82%) were O-Level Certificate/ Diploma holders, followed by graduates with eighty-five
853
802
73199%
0%
82%
7%2% 0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
0
100
200
300
400
500
600
700
800
900
Graduate Masters Degree O -Level andCertificate/ Diploma
A-Level andCertificate /Diploma
PGD
Frequency Percentage
34
(85), (9%). Seventy-three (73), (7%), out of the total number of primary teachers that responded to this
question were A-Level and Certificate/ Diploma-Level with 25%. Nineteen (19), (2%) teachers out of the
total number that respondents had Post Graduate Diplomas. The lower number of response was from
teachers who had a Master’s degree was three (3).
4.3.2.3 Salary Scale of Primary School Teachers
In Uganda, teachers in primary school education have four salary scale levels, that is, U4, U5, U6 and U7.
The entry level scale is U7 while the maximum scale is U4. Table 3: indicates the salary scales of teachers
that were assessed.
Table 3: Salary Scale of the Teachers
Salary Scale Frequency Percent Valid Percent
U7 789 78.4% 80.80%
U6 83 8.3% 8.50%
U5 43 4.3% 4.40%
U4 62 6.2% 6.30%
Total 977 97.1% 100%
Non- Response 29 2.9%
Total 1006 100
Table 3 above shows that, nine hundred seventy-seven (977) teachers indicated their salary scale. Majority
of the primary teachers that took part in the assessment were under the U7 salary scale (Education
Assistants (Grade III Teachers)) accounting for 80.8% followed by U6 salary scale (Senior Education
Assistants), (8.5%). The lowest percentage was U5 salary scale (Deputy Head Teachers) with 4.4%.
Head teachers (U4 salary scale) were 6.3% of the total participants that responded to the question on salary
scale. Head teachers and deputy head teachers had the least responses in the assessment because each
school is allocated one head master.
35
4.3.2.4 Distribution of Primary Teachers by Region
The districts that took part in the assessment were distributed among four regions of Uganda that is, the
Northern, Eastern, Western and Central regions. Table 4: below indicates the regional distribution of
teacher respondents
Table 4: Regional distribution of teacher respondents
Region Frequency Percent Valid Percent
Central Region 198 19.7% 19.70%
Eastern Region 266 26.4% 26.40%
Northern Region 301 29.9% 29.90%
Western Region 241 24% 24.00%
Total 1006 100 100
From Table 4 above, majority of the teachers who responded to the assessment were from the Northern
region accounting for 29.9%, followed by teachers in the Eastern region with 26.4%, Western region with
24.0% and the least were from the Central region with 19.7%.
4.3.2.5 Nature of Employment
The table below indicates the nature of employment of primary school teachers in Uganda which included;
Permanent and Pensionable, Trial (Probation) and Licensed Teacher. Permanent and Pensionable are
teachers who have been confirmed, Trail teachers are teachers on probation while Licensed teachers are
teacher who are awaiting completion of certification in teaching. Below is a table indicting the nature of
employment of teachers that took part in the assessment.
Table 5: Nature of Employment of the Teachers
Employment Status Frequency Percent Valid Percent
Permanent and Pensionable 969 96.3 97.30%
Licensed Teacher/Trial 27 2.7 2.70%
Total 996 99 100.00%
Non- Response 10 1
Total 1006 100
From Table 5 above, 97.3 % of the teachers that responded to the question of employment status were
permanent and pensionable employees, 2.7% were licensed teachers.
The assessment used the above demographic information on gender, education level, salary scale, nature
36
of employment and region of the teachers to provide context from the primary teachers’ field assessment.
From the assessment, some of the respondents were licensed teachers. MoPs / MoES should have further
investigation on why Licensed Teachers still teacher in government primary schools and yet this was called
off. MoPs should also confirm where this could be an issue of capacity.
4.3.3 Primary Teachers Payroll Challenges
4.3.3.1 Payroll Enrolment
This section outlines the detailed finding from the analysis on 50 sampled districts evenly distributed across
the four regions of Uganda. The findings are in accordance to the Terms of Reference of the assignment.
The findings on payroll enrollment challenges, time taken to access the payroll vis-a-vis submission of all
required documents are presented in this section. The findings are both qualitative and quantitative in
nature.
4.3.3.2 Active Teacher Respondents on the Payroll
This section represents the number of teachers who were active on the payroll during the time of the
assessment and the number that had ever been on the payroll but had been dropped off during the time of
the assessment.
Figure 2: Active Respondents on the Payroll by Region
Out of one thousand six (1006) teacher respondents, one thousand (1,000), (99.4%) teachers indicated
their status on the payroll. Figure 2 above indicates that, the Central region had one hundred ninety-four
(99%), (194) of the respondents on the payroll, the Eastern region had two hundred fifty-eight (98%), (258),
37
the Northern region had two hundred eighty-eight (96%), (288) while the Western region had two hundred
thirty-seven (99%), (237) of respondents on the payroll. Therefore, over 90% of the total number of
respondents in all regions were enrolled and active on the government payroll.
Majority of the respondents that were not yet enrolled did not know the reasons as to why. However, some
teacher respondents reported that they were still in-service program while others believed that they were
deleted and reasons for their deletion were not communicated to them.
Figure 3: Teacher Respondents’ Years of Enrollment on the Payroll
The categorization of the years that primary teachers enrolled on the payroll had an interval of three (3)
years from 1995-1998 to 2015-2018. Figure 3 above indicates that majority of the teacher respondents
were enrolled between 2011-2014 accounting for 19.8% followed by 1999-2002 with 19.3% while the least
were enrolled between 1970-1980 (0.4%). It should be noted that the payroll was decentralized in 20014/15.
The data from the field was evenly distributed between the years before payroll decentralization and the
years after decentralization. This was aimed at giving a clear picture on decentralization process with a
comparative analysis of an interval of three years before and after the decentralization.
4
114 112
189
159142
194
65
0.4%
11.6% 11.4%
19.3%
16.2%14.5%
19.8%
6.6%
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
0
50
100
150
200
250
1970-1980 1981-1994 1995-1998 1999-2002 2003-2006 2007-2010 2011-2014 2015-2018
Count Percentage
38
4.3.3.3 Information Required to Access the Payroll
The assessment also sought to identify the kind of information required to access the payroll. Respondents
were asked to state multiple documentation and any other information they are required to submit to the
district to access the payroll. The figure below shows the multiple responses from the teacher respondents.
Figure 4: Information Submitted by Teachers to Access the Payroll
Figure 4 above, indicates that most of the respondents, 94.4% indicated that they were required to present
an appointment latter, followed by an acceptance letter with 71.6%. Other documents required included;
the District ID, Posting Instruction, Confirmation letter, Registration Certificate, Academic qualification
information, pay slip, bank, account, medical form and birth Certificate.
According to MoPS, for teachers to access the payroll for the first time, they must undergo a validation
process, submit an appointment letter, sign letter of assumption of duty and letter of appointment, verified
academic documentation, TIN numbers, National IDs and Supplier number.
OthersEFT
FormNational
ID
TaxIdentific
ationNumber
PersonalRecords
Form
Deployment
Letter
Letter ofAssumpt
ion ofDuty
Acceptance
Letter
AppointmentLetter
Count 128 199 208 295 410 438 540 720 950
Percentage 12.7% 19.8% 20.7% 29.3% 40.8% 43.5% 53.7% 71.6% 94.4%
0.0%10.0%20.0%30.0%40.0%50.0%60.0%70.0%80.0%90.0%100.0%
0100200300400500600700800900
1000
Count Percentage
39
4.3.3.4 Time taken to Access the Payroll after Substantive Appointment
Delays in access to the payroll is one of the biggest complaints raised by newly recruited teachers. This in
turn results into accumulation of salary arrears. It is therefore the mandate of the payroll managers to ensure
that newly recruited civil servants, teachers inclusive do not take more than four weeks after reporting to
duty to be enrolled on the payroll. The assessment therefore sought to determine whether this objective
was achieved with a focus on primary teachers. The figure below indicates the time taken to access the
payroll after submission of all required documentation and information.
Figure 5: Time taken to Access the Payroll after Substantive Appointment/ Recruitment as a Teacher and Submission of all Required Documents
From the assessment, it was observed that majority of the respondent took between 2-3 Months to be
enrolled on the payroll after submission of all required documents accounting for 32.8% out of nine hundred
seventy-three (973) respondents to this question. The root causes for the delays in access to the payroll
were stated by the teachers and the district stakeholders as below.
122
319
156
52
116
208
12.5%
32.8%
16.0%
5.3%11.9%
21.4%
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
80.0%
90.0%
100.0%
0
50
100
150
200
250
300
350
0-1 Month 2-3 Months 4-5 Months 5-6 Months 6 Months -1 Year More than 1 Year
Frequency Percent
40
Figure 6: Reasons for Delays in Access to the Payroll stated by Teachers.
Figure 6 above shows that majority of the teacher respondents (671), (69%), indicated that they did not
know the reasons for the delay in access to the payroll after submission of all required documents. Eighteen
(18), (1.8%), of nine hundred seventy-three (973) respondents indicated that they had not submitted the
required documents, seventeen (17), (1.17%) reported that they had errors in the information submitted
that includes; biodata information of name, gender and date of birth while fifteen (15), (1.5%), reported that
they had wrong account numbers and thirteen did not have letters of appointment. Twenty-six (26), (2.7) of
the respondents reported other reasons for delay to access the payroll as;
► Failure to deliver required document to the right office
► Negligence of the Head teacher to submit the documents to the districts
► Recruitment of Teachers by one district and posted in a different district
► Financial year cut off (from March to June, July to November) before complete submission of
required information.
► Having duplicate information that is already captured in IPPS. This include similar names, ID
Number
► Absence of supplier number
► Long validation process at all levels.
The district stakeholders that took part in the assessments reported that teachers are required to present
supporting document to access the payroll, however, whenever these documents are not submitted in time,
there is delay in accessing them on the payroll. It was also noted that some teachers submit incorrect
information which impacts the quality of data. The stakeholders also stated that there are always delays for
system approval of newly recruited staff both at the district and at the Ministry of public service.
No Letter ofAppointment
Wrong BankAccaountNumber
Error ininformation
shared
Requireddocuments
not submitedOthers
Reason notknown
Count 13 15 17 18 26 671
Percent 1.3% 1.5% 1.7% 1.8% 2.7% 69.0%
13 15 17 18 26
671
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
80.0%
0
100
200
300
400
500
600
700
800
Count Percent
41
4.3.3.5 Delivery of Information on Payroll Enrolment
This section represents the mode of delivery of information to primary teachers on access to the payroll.
Figure 7: Delivery of Information on Payroll Enrollment
Figure 7 above indicates that majority of the teacher respondents got informed about payroll enrollment
through Pay slips (52.8%), followed by checking their bank accounts (36.5%), and then through other
means that include;
► District Personnel by a phone call/ message / display of name on the district notice board
► District finance
► Head teacher
The above results therefore indicate that the most efficient means of informing teachers about their
enrollment to the payroll is through pay slips.
4.3.3.6 Impact of Validation of Teachers on the Payroll
The government of Uganda undertook an initiative to validate all civil servants on the payroll from 2014 to
date. Primary school teachers were also part of this exercise. This was intended to ensure that only
legitimate teachers appeared on the government payroll. The assessment sought to identify the impact of
validation process on teachers’ payroll processes. Respondents were asked whether the validation process
affected their pay/ salary and state how they were affected. The figure below shows the results of the
respondents who were validated and ones that were not validated by the time of the assessment.
531
367
7
93
52.8%
36.5%
0.7%
9.2%
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
80.0%
90.0%
100.0%
0
100
200
300
400
500
600
Payslip Checked my bank Account Message from the Bank Others
Count Percent
42
Figure 8: Validation of Teachers on the Payroll
From Figure 8 above, findings from the assessment indicated that nine hundred seventy-three (973), (97.6)
of the teacher respondents had been validated while twenty-four (24), (2.4) had not been validated. This
therefore implies that majority of the teachers on the payroll and those that participated in the assessment
process had been validated.
Figure 9: Impact of Teacher Validation on the Payroll
From Figure 9 above, nine hundred sixteen (916), (94.3%) of the teachers that took part in the assessment
were not affected by the validation processes while only fifty-five (55), (5.7%) were affected. Thirty-five (35)
teachers did not respond to this question.
Teachers who were affected by the validation process reported that they realized changes in their pay
(increase and decrease). Teachers also reported that they experienced salary arrears due to the validation
process.
43
4.3.4 Teachers’ Salary Arrears According to the Public service standing orders, Section 25(B-a), salary arrears that accrue to a Public
officer within a financial year shall be paid within the same financial year. The assessment sought to identify
the root cause of salary arrears for teachers and investigate the factors that led to delays in rectifying them.
Primary teacher respondents were asked whether they had ever experienced salary arrears in the last four
(4) years to help in investigating whether the issue had reduced after decentralization of the payroll.
Table 6: Accumulation of Salary Arrears
Salary arrears Frequency Percent Valid Percent
Yes 508 50.50% 51.40%
No 481 47.80% 48.60%
Total 989 98.30% 100
Non-Response 17 1.70%
Total 1006 100
From Table 6 above, primary teacher respondents on the question whether they had experienced salary
arrears in the last four months, 51.4% (508) indicated that they had experienced salary arrears while 48.6%
had not.
Figure 10: Accumulation of Salary Arrears by Region
Figure 10 above indicates that the Central region had the highest number of teachers who had faced the
challenge of salary arrears accumulation in the last four years followed by the Northern region with 33.1
% and 31.8% respectively. The Western region had the lowest primary teachers who had accumulated
salary arrears, 19.7%. The respondents reported possible causes of salary arrears as;
44
► Absence of supplier number
► Delay in confirmation of service
► Delay in processing of required document
► Provision of wrong information that include; Biodata information, Tin number
► Closure of the financial years before payment of prior arrears,
► Failure to be Validated
► Promotion from one grade to another
► Under payment
► Transfers and processing of Annual increments
► Drop off the payroll
Figure 11: Payment of Salary Arrears
From Figure 11 above, two hundred fifty-three (253) teachers responded to the question on whether their
experienced salary arrears had a been paid, 48.2 % of the teachers reported that their arrears had been
rectified while the majority 51.8% indicated that their arrears have not be settled to date.
45
Figure 12: Time taken to Rectify Salary Arrears
From the assessment, majority of the respondents (43.6%) who had ever experienced challenges related
to salary arrears indicated that it takes between 2-3 months to close salary arrears issues after they have
been raised by the affected teacher.
Figure 13: Contact Person for Rectification of Salary Arrears
Figure 13 indicates that, out of one hundred sixty-two (162) respondents to the question of the most
contacted person for incase of salary arrears complaints, eighty-eight, (88) (54.3%), indicated that they
contacted the District Personnel (HR) mostly followed by the CAO and then the Head Teacher. Other
6
24
51
11
4
16
55.1%
20.5%
43.6%
9.4%
3.4%
13.7%
4.3%
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
40.0%
45.0%
50.0%
0
10
20
30
40
50
60
Not YetRectified
0-1 Months 2-3 Months 4-5 Months 5-6 Months 6 Months to 1Year
More than 1Year
Frequency Percent
18
88
27
59
2
1311.1%
54.3%
16.7%
3.1%5.6%
1.2%
8.0%
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
0
10
20
30
40
50
60
70
80
90
100
Head Teacher District HR CAO MoPS Don't Know Others DEO
Frequency Percent
46
individuals contacted are the CFO, DEO and MoPS.
Table 7: Number of Times of Accumulation of Salary Arrears
Frequency Percent Valid Percent
Once 105 10.4 49.5
2-3 Times 83 8.3 39.2
More than 3 Times 24 2.4 11.3
Total 212 21.1 100
Non- Response 794 78.9
Total 1006 100
From the assessment, one hundred five (105) out of two hundred twelve (212) primary teacher respondents
reported that they had experienced the issue of salary arrears once. Eighty-three (83), (8.3%) had
experienced the problem between two to three times while twenty-four (24) (2.4%) had experienced the
issue more than three times. This therefore implies that majority of the respondents had experienced the
issue of salary arrears at least once which accounted for (49.5%).
The assessment process revealed that affected teachers are required to present supporting documents as
evidence to the respective personnel. These documents include, the bank statement, pay slips and other
documents. The other documents requested by the district personnel to close salary arrear issues include;
► Appointment Letter
► Posting Instruction
► Work Identity card (Staff)
► Registration Certificate
► Confirmation Letter
► Hand written requisition letter/ Claim letter
► Letter of assumption of duty
► Tax Identification Number
► IPPS Number
► Supplier number
► EFT Form
The assessment from the district stakeholder identified challenges faced in management of teacher’s salary
arrears. Payroll managers stated that they faced a challenge in justifying the requests for salary arrears
when teachers do not have supporting evidence. They also reported that MoPS and MoFPED take long to
respond to requests on residual arrears in the processes of verification and approval.
Other challenges faced in salary arrears management as stated by the district stakeholders are;
► Delay in submission of Salary arrears claim forms and all supporting documents
► Recruitment of teachers towards the end of the financial year
47
► Inadequate wage bill to pay off salary arrears
► Wrong computation of arrears
► Dropping off teachers from the payroll for example due to multiple loans
► Delays in salary payment
4.3.5 Salary Payment and Deductions
The gross salaries of teachers are subject to several deductions that include both statutory and non-
statutory deductions. Statutory deductions include taxes like; PAYE and Local service tax.
Figure 14: Deductions on Teachers’ Salaries
Figure 14 indicates the salary deductions on teachers’ gross salary. The non-statutory deductions, that
is, deducted on most of the respondents is salary loan. Over seven hundred fifty-eight (758), (75.3%)
respondents indicated that they had experienced loan deductions. Two hundred seventy-two (272) which
accounted for (27%) had experienced bank penalties. Other deductions stated by the teacher
respondents are;
► Salary recoveries caused by over payment
► Insurance and EFT deductions
However, majority of the teachers reported that the non- statutory deductions are not accurately
computed.
758
272
535
880 864797
75.3%
27.0%
5.3%0.5%
87.5% 85.9%79.2%
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
80.0%
90.0%
100.0%
0
100
200
300
400
500
600
700
800
900
1000
Salary Loan Bank Penalty Others Disciplinary PAYE Local ServiceTax
Unions
Frequency Percent
48
4.3.5.1 Number of Teachers who have Received Salary Loans
Table 8 : Teachers who Received Salary Loans in the last four years by Region
Region Frequency Total Percent
Yes No Yes No
Central Region 141 32 173 81.5% 18.5%
Eastern Region 218 32 250 87.2% 12.8%
Northern Region 214 61 275 77.8% 22.2%
Western Region 188 49 237 79.3% 20.7%
Total 761 174 935 81.4% 18.6%
Table 8 above indicates that majority of the teacher respondents had received salary loans in the last four
years. The majority by region distribution were from the Eastern region (87.2%) followed by Central region
(81.5%). Over seventy-seven (77%) of respondents from all regions indicated that they had taken a loan
in the last four years from financial institutions.
Table 9 : Salary Deductions below 50% of the Gross Pay
Frequency Percent Valid Percent
Yes 63 6.3 35.40%
No 115 11.4 64.60%
Total 178 17.7 100
Non- Response 828 82.3
Total 1006 100
Majority of the primary teacher respondents indicated that their salary deductions do not go beyond 50%
of their gross pay, that is, one hundred fifteen (115) (64.6%) out on one hundred seventy-eight (178)
teachers while sixty-three (35.4%) did not agree. The possible causes of the deductions were not known to
most of the teachers.
4.3.6 Teachers’ Transfers Primary school teacher transfers occur only within the district local governments. Primary school teachers
are not transferred from one Local government to another. This section therefore assessed the impact of
primary teachers transfers on their pay/ salary.
49
Table 10: Teachers’ Transfer by Region in the last four years
Region Frequency Percentage
Yes No Total Yes No
Central Region 108 83 191 56.5% 43.5%
Eastern Region 129 135 264 48.9% 51.1%
Northern Region 160 135 295 54.2% 45.8%
Western Region 111 128 239 46.4% 53.6%
Total 508 481 989 51.4% 48.6%
From Table 10 above, five hundred eight (508), (51.4%) out of nine hundred eighty-nine (989) respondents
agreed that they had been transferred in the past four years. Four hundred eighty-one (481), (48.6)
responded that they had not been transferred in the last four years. The Central region had the highest
number of transfers (56.5%) followed by the Northern region (54.2%) then the Eastern region with (48.9%)
and lastly the Western region with the least number of transfers that accounted for (46.4%).
Figure 15: Teachers Transfers and Delay in Receiving Salary
Figure 15 above indicates that over 85% of the total respondents reported that transfers had caused salary
delays. Majority also noted that after the transfers, teachers are not paid from their cost centers, teachers’
pay slips indicated schools of their first appointment even though they have been transferred more than
once.
The district stakeholders interviewed also reported that majority of the transferred teachers are not paid
from their new cost centers. This was tied to the reluctance of the education department officials to
50
communicate to the HR officers the details of the transferred teachers so that changes are made on IPPS.
Some HR officers stated that they do not know how to update teacher’s data after transfers while others
fail to update the data for fear of deleting teachers off the payroll. Participants also reported some teachers
resist transfers which affects the district budgeting process. The process of teacher transfers on the IPPS
system and in practice is not harmonized.
EY recommends that the DEOs, HRs, Auditors should carry out proper reconciliation on the transferred
teachers and ensure that their information’s is updated on IPPS & IFMS. The transfer procedures and
guidelines should be adhered to.
4.3.7 Teachers’ Promotion
Primary school teachers have three levels of promotion, that is, senior education officer, deputy head
teacher and Head teachers. The assessment sought to determine whether promotion of primary teachers
has an impact of their salary/ pay.
The table below show the number of teacher respondents who were promoted.
Table 11: Teachers Promotion in the last four years
Promotion Frequency Percent Valid Percent
Valid Yes 111 11.0% 11.4%
No 859 85.4% 88.6%
Total 970 96.4% 100.0
Non- Response 36 3.6%
Total 1006 100.0
The primary teachers’ assessment findings indicated that out of one hundred five (105) respondents to the
question of whether their salaries were increased on promotion, seventy (70), (66.7%) reported that their
salaries increased after their promotion while thirty-five (35), (33.3%) reported that their salaries did not
increase. Majority of the teachers were promoted to the post of a senior education assistants as shown in
the figure below;
51
Figure 16: Teachers Promotion in the last four years
Table 12: Increment of Salary due to Promotion
Frequency Percent Valid Percent
Valid Yes 70 7.0% 66.7%
No 35 3.5% 33.3%
Total 105 10.4% 100.0%
Non- Response 901 89.6%
Total 1006 100.0
From Table 12 above, out of one hundred five (105) primary teacher respondents, seventy (70), (66.7%)
reported that their salaries increased after their promotion while thirty-five (35), (33.3%) reported that their
salaries did not increase.
4.3.8 Teachers’ Financial Benefits and Allowances
The assessment sought to identify primary school teacher’s financial benefits and allowances and their
impact on the payroll. From the assessment, it was observed that majority of the primary teachers had not
received any financial benefits or allowances. The allowance that most primary teachers had received
was hardship allowance as shown in Figure17 below. Some teachers received duty facilitation allowances, acting allowance and travel allowance. Other forms
of allowance received included; Staff meeting allowance, PTA Allowance, Work shop allowance, Marking
allowance and Housing allowance.
The only allowance indicted on the payroll is the hardship allowance, all other allowances are not paid by
the government hence do not appear on the payroll.
52
Figure 18: Financial Benefits and Allowances received by Teachers
The district stakeholders that participated in the assessment also reported that teachers are only entitled
to only one form of allowance which is the hardship allowance paid to teachers and all other civil servants
who work in designated Hard to Reach areas. This allowance does not apply to teachers working in town
councils and municipalities. No challenge was identified in managing this allowance by the payroll
managers. However, stakeholders suggested that teachers should be entitled to all other allowances given
to civil servants and the hardship allowance should be harmonised and provided to all teachers in the
designated hard to reach areas regardless of whether the school is in a municipality or town council. This
will create equity in payment of salaries to the teachers and resolve the challenge of teachers resisting
transfers.
MoPS should continue to review the hard to reach location in Uganda to validate the information. EY
Recommends that MoPs/ MoE investigates transfers made to hard-to-reach arrears and ensure that there
is compliance in terms of hardship allowance.
53
4.3.9 Teachers Annual Salary Increments Section B (B-c) of the Government of Uganda standing orders states that a public officer who holds a post
graded in a salary scale with incremental levels, shall receive annual increments up to the maximum of the
salary scale, provided his or her work during the year has been satisfactory. Primary school teachers are
not exclusive of this.
Table 13: Annual salary increment
Frequency Percent Valid Percent
Valid Yes 184 18.3 18.8%
No 796 79.1 81.2%
Total 980 97.4 100.0
Non- Response 26 2.6
Total 1006 100.0
Out of nine hundred eighty (980) primary teachers that responded to this question of receiving annual
increments, majority, that is, seven hundred ninety-six (796), (81.2%) indicated that they had never received
annual salary increments and majority of these teachers did not know why they were not receiving salary
increments.
The district stakeholders that took part in the assessment reported that before decentralisation, the process
of annual salary increment was automated, however, after decentralisation of the payroll, the process
changed and involves some manual process where teachers are required to present documentation that
includes appointment letter, letter of assumption of duty and fill forms annually to receive salary increment.
The assessment indicated that teachers in some districts are not aware of these changes therefore they do
not apply for the annual salary increments. The participants also stated that due to the low wage bill
allocation for the districts, salary increments are not effected. They reported that effecting the increments
would lead to budget shortfall.
4.3.10 Teachers’ General Payroll Complaints
The assessment on teachers sought to identify key payroll related complaints and challenges. Teachers
were required to state all complaints faced at all levels from the time of appointment to salary payment.
Teachers were also required to state the root cause(s) of the challenges, resolution time at respective levels
and personnel responsible for resolving the challenges/ complaints. Below are the findings and discussions.
54
Figure 19: Teachers Payroll Challenges/ Complaint raised by Teachers
Figure 19 above indicates that the highest complaint from teachers were on delays in receiving salaries
(Salaries are paid after 28th of the month official date) with a response of eight hundred ninety-five (895)
out of one thousand six respondents (1006), (89%). This was followed by irregular monthly payments with
three hundred seventy (370), (37%) respondents, unpaid arrears with two hundred seventy-one (271),
(27%) and incorrect salary with two hundred fifty-seven (257), (26%). Delay in access to the payroll had
one hundred thirty-nine (139), (14%) of the respondents raising it as complaint, over deduction with two
hundred nine (209), (21%), Drop off the payroll with one hundred twelve (112), (12%) and other complaints
with the least that is nineteen (19), (2%).
Participants in the assessment also raised complaints on under payment, they stated that their salaries
vary regardless of the year of appointment. Teachers with the same appointment date and same scale
receive different salary amounts. There were also complaints in annual salary increment, Teachers
complained to have not received salary increment for quite a long period of time.
Complaints were also raised on hardship allowance not paid to some teachers in hard to reach areas
defined by public service. Majority of the interviewed teachers did not know the root causes of the payroll
challenges they faced. However, some teachers associated their challenges to wrong data entry by the
district personnel and deletions on the payroll.
139
370
116
895
271209
257
1914%
37%
12%
89%
27%21%
26%
2% 0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
0
100
200
300
400
500
600
700
800
900
1000
Delays inaccess to the
payroll
IrregularMonthly
Payments
Dropped offthe payroll
Salary Paidafter 28th
UpaidArrears
Overdeductions
Incorrectsalary
Others
Frequency Percentage
55
Table 14: Time taken to Resolve Payroll Complaints/ Challenges raised by Primary Teachers
Frequency Percent Valid Percent
Valid Not yet Resolved 57 5.7% 7.9%
0-1 Months 130 12.9% 18.1%
2-3 Months 35 3.5% 4.9%
4-5 Months 157 15.6% 21.9%
5-6 Months 10 1.0% 1.4%
6 Months to 1 Year 32 3.2% 4.5%
More than 1 Year 297 29.5% 41.4%
Total 718 71.4% 100.0
Non-Response 288 28.6
Total 1006 100.0
Table above shows the time take to resolve payroll complaints raised. Majority of the assessment
participants two hundred ninety-seven (297), out of seven hundred eighteen (718), (41.4 %.) reported that
the complaints raised took more than one year to be resolved. This was followed by 4-5 months with one
hundred fifty-five (155), (21%) and 0-1 month with one hundred thirty (130), 18.1%.
. Figure 20: Contact Persons in case of Payroll Challenges / Complaints
The respondents reported that the most contacted person on payroll related complaints/ challenges was
the district HR (79.4%) followed by the head teachers (27%), CAO (25%) and DEO (18%). Some teachers
were not aware of who to contact in case of pay related challenges while others contacted the banks from
which they received their salaries. The results also indicated that the most helpful personnel in case of
276
799
31
252187
23 8
27.4%
79.4%
3.1%
25.0%18.6%
2.3% 0.8% 0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
80.0%
90.0%
0
100
200
300
400
500
600
700
800
900
Headteacher District HR /Personnel
Ministry OfPublic Service
CAO DEO Don't Know Others
Count Percent
56
payroll complaints is the District HR followed by the Head teacher and then the CAO as shown in the table
below.
Table 14: Most Helpful Personnel in case of Payroll Complaints raised by Teachers
Frequency Percent Valid Percent
Valid Head Teacher 175 17.4% 19.0%
District HR 505 50.2% 54.9%
MOPS 34 3.4% 3.7%
CAO 125 12.4% 13.6%
DEO 5 .5% .5%
Don’t Know 54 5.4% 5.9%
Others 22 2.2% 2.4%
Total 920 91.5% 100.0
Non- Response 86 8.5%
Total 1006 100.0
Table 14 above indicates that majority of the teachers interviewed 54.9% reported that most helpful
payroll managers in case of complaints is the District HR followed by the CAO with 13.6%.
Teachers suggested the following solutions to rectify payroll complaints they face.
► Teachers should be given a chance to check the payroll list before submission to MOPs
► Teachers should be educated about salary deduction and all codes on their pay slips.
► Ensure all payroll managers are present in their offices during time of work
► District personnel to have good self-conduct and custom care while responding to teacher’s
complaints and all inquiries.
► To regularly provide pay slips to teachers indicating their cost centers
► Teacher salaries should be paid in time
► There should me more teachers allowances other than hardship allowances
► District Personnel should regularly visit schools and explain payroll related complaints
► Teachers need sensitization in relation to management of their salaries
► To avail all the payroll requested information to teachers
► Capacity building for the Human Resource personnel
► To have fair promotion according to number of years one has served and education
achievements
57
4.3.11 Payroll Behavioral Issues
Payroll managers are the individuals in charge of the payroll at the district and district contact persons for
any payroll related issues. Payroll Managers are expected to keep open communication with all employees
to ensure that issues raised are closed and possible errors are corrected in time. The assessment therefore
asked the teachers to comment on the behavior of the payroll managers at the districts level. Below are the
behavioral related findings. The overall results indicated that majority of the primary teachers (56%) were
happy with the services they received from the district while 44% indicated that they were not happy with
the services they received from the payroll managers at the district.
Figure 21: Happy with support services received from the districts personnel
Figure 21 above indicated that the Western region had the highest percentage (67.9%) of primary teachers
who were happy with the service, followed by the Central region (60.4%) and then the Eastern region
(59.6%). The Northern region had the highest number of primary teachers who were not happy with the
payroll services they received from their districts accounting for (60%) of un happy respondents with payroll
services.
While some teachers were happy with the services they received from the district in relation to payroll, some
were not. The unhappy teachers provided the following reasons why they were not happy with payroll
services. These include;
► District officials are not transparent in the way they exercise their duties and obligations.
► Not knowing the right offices to go to in case of payroll challenges
► District personnel take long to close issues.
58
Figure 22 : Customer Care Services at the District
From Figure 22 above, majority of the respondents reported that they received good customer care service
from their district payroll managers with 62.6% overall agreement. The Western region had the highest level
of agreement to good customer care accounting to 72.3% followed by the Central region and the Eastern
region with 68.6% and 63.6% respectively. The Northern region had the lowest percentage of agreement
(50%) to customer care.
4.3.12 Teacher’s Sensitization on Salary Management The respondents were assessed to determine whether they had ever been sensitized on managing their
salaries and if the received any training on financial management, or if the training they received was
effective and had a positive impact on their wellbeing. Below are the findings
Table 156: Overall response on raining concerning Salary Management
Frequency Percent Valid Percent
Valid Yes 103 10.2 10.9%
No 844 83.9 89.1%
Total 947 94.1 100.0
Non-Response 59 5.9
Total 1006 100.0
The overall results as shown above indicate that majority of respondents, that is, 89.1 % of the teachers
that participated in the assessment had never been trained/sensitized on how to manage their salary while
10.9 % agreed that they were sensitized.
59
Figure 23: Regional response on Training concerning Salary Management
From Figure 23 above, over 80% of primary teachers in all regions had never been sensitized on salary
management. Teachers who received training on salary management reported that the training they
received helped them in managing their savings, carrying out investments in businesses that can
supplement salaries, enhanced financial management and provided them with knowledge on how to access
salary loans from various financial institutions.
The trained teachers also reported that because of the training, they could apply for their salary arrears,
process salary increment, fill payroll related forms that include the Pay Change Form, understand all the
different codes found on the pay slip and understand the steps followed in case of any payment anomalies.
Training benefits also included knowledge on the exact amount of salary paid both monthly and annually.
EY recommends that teachers are trained on personal finance management to prevent them from being
prone to "Money Leaders" who lend at high interest rates. MoPS should also ensure that the single
deduction code is enforced and reviewed to confirm compliance.
60
4.4 Findings from the District Stakeholders Assessment
The assessment was conducted on all district personnel that have a role they play in the primary teacher’s
payroll process. These included the District HR, CAO, DEO, District Auditor, CFO and District Inspector of
schools. The purpose was to identify the challenges they face in teachers’ payroll process, capacity gaps,
root causes of the identified gaps and come up with solutions and strategies to the challenges and capacity
gaps in the respective regions of the assessment.
The assessment targeted six (6) respondents from each of the sampled districts with a total target response
of 300 district stakeholders. Two hundred sixty-nine (269), (89.7%) district stakeholders participated in the
assessment.
Table 167: Stakeholders responses by Designation
Designation Frequency Percent Valid Percent
DEO 51 19.0% 19.0%
HR 51 19.0% 19.0%
CAO 42 15.6% 15.6%
CFO 41 15.2% 15.2%
Inspector of School 40 14.9% 14.9%
Internal Auditor. 38 14.1% 14.1%
Town Clerk 5 1.9% 1.9%
Principal Assistant
Secretary
1 0.4% 0.4%
Total 269 100.0 100.0
From Table 16 above, majority of the district stakeholders that took part in the assessment out of the two
hundred sixty-nine (269) respondents, the Human Resource officers and the DEOs were the highest with
19.0% response rate followed by the CAOs and CFOs with 15.6% and 15.2% response rate respectively.
The Inspector of schools had 14.9% while the internal auditors had 14.1% response rate.
59
4.4.1 Current Schedule of Duties for the Head of HR and other approvers in the process chain of managing the Payroll
The process of data collection sought to address competences of payroll managers. The district interview
guide had a question that required each of the payroll stakeholders (HR, DEO, CAO, Internal Auditor,
Inspectors of schools and CFO) to reflect on their key tasks on the payroll. The findings from the payroll
task analysis are highlighted in Table 19 below;
4.4.1.1 Current Key Activities for the Payroll Managers at the District Table 178: Review of the Current Schedule of Duties for Payroll Managers
Position Title Key Activities
HR Officers Principle Human Resource Officer
► Initiating, developing and implementing Human Resource policies, regulations
and practices in the Local Governments;
► Preparing plans and budgets for the Human Resource Sub-sector;
► Preparing submissions for the appointment, confirmation, discipline, transfer
of staff in the District Local Government;
► Managing and maintaining the payroll and staffing control system in the
District Local government;
► Supervising the update and safe custody of human resource and other
relevant records in the District Local Government;
► Advising and counselling staff on career development;
► Providing technical support to departments on the interpretation of Public
Service Standing orders, Human Resource Policy, staff regulations and other
relevant human resource issues;
► Processing submissions for terminal benefits of staff and submitting to the
relevant authorities for the necessary action; and
► Appraising performance of staff in the Human Resource Sub-sector.
Senior Personnel Officer
► Preparing submissions for District Service Commission, in respect of
appointment, discipline,
► Study leave and confirmation;
► Carrying out staff performance appraisals for purposes of effecting rewards to
deserving staff
60
► members;
► Managing the welfare of staff in the Local Governments;
► Preparing departmental work plans, budgets and performance reports;
► Identifying Training needs and training staff for purposes of proper career
development;
► Interpreting and advising public officers on application of existing Human
Resource rules, regulations, procedures and standing orders;
► Updating personnel data in form of staff list, and other personnel tools such
as leave roster, probationers’ register and schedule of staff on training;
► Managing and harmonizing the pay roll with the staff list and wage bill; and
► Providing guidance and counselling to staff.
Personnel Officer
► Carrying out staff welfare management for Local Governments;
► Planning and organising the manpower resource through recruitment,
deployment, training, utilisation and discharge as per schedule;
► Providing technical advice to the council and technical Departments on
matters related to
► Human Resource Management issues;
► Monitoring staff performance through staff appraisal exercise to ensure quality
service delivery;
► Preparing Human Resource Management work plans, budgets and
performance reports as instructed by the supervisor;
► Interpreting the Human Resource policies, rules, regulations and procedures;
► Aiding in the management of the payroll of the Local Governments; and
► Compiling, reviewing and keeping custody of the staff lists and related
personnel records.
CAO ► Council Activities
o Managing and guiding the implementation of all lawful Council and
Central Government policies,
o Promoting accountability and transparency in the management and
delivery of Council’s services in the District and adherence to
Existing Financial Regulations and Guidelines;
61
o Guiding, supervising, monitoring and coordinating staff and activities
of the District and lower Local Government Councils in the
application of the relevant laws and policies;
o Providing technical support and advise to the political leadership of
the District to facilitate effective Council decision making process;
o Promoting safe custody of all properties, documents and records of
the Local Government Council
► Plans and strategies, programmes and bye-laws;
► Promoting proper development, review and management of District Plans
and strategies;
► Supervising and coordinating the activities of all delegated services and the
Officers rendering those services in the District;
► Promoting and enhancing collaboration linkages between the District
Council and Central
► Government for effective implementation of Government policies and
achievement of national objectives;
► Liaising with security bodies in the Country to ensure maintenance of law,
order and security in the District
►
CFO ► Supervising the collection of revenue;
► Preparing books of accounts and accounting records;
► Managing, controlling and accounting for the financial resources of the
District;
► Preparing and coordinating budgets and work plans for the District Local
Government through the Budget Desk;
► Reconciling bank statements to iron out discrepancies with cash books;
► Preparing financial statements and reports;
► Answering audit queries and mandatory inquiries whenever necessary;
► Providing technical support to Council on financial matters;
► Planning, supervising and assessing the performance of staff in the
Department of Finance;
► Reviewing and identifying alternative sources of revenue generation;
► Coordinating the procurement and payment for goods and services provided
to the District
► Administration; and enforcing adherence to financial policy, regulations and
professional practices in all financial transactions.
62
District
Internal
Auditor
► District Audit Function Managed and coordinated;
► Special Audit assignments carried out;
► Risk management process facilitated and evaluated;
► Internal Audit reports produced and submitted to relevant authorities;
► Financial Internal Controls evaluated and reviewed;
► Financial Auditing executed;
► Audit inspection and Performance Audit carried out;
► Implementation of Audit recommendations carried out;
► Receipt custody and utilization of financial resources controlled; and
► Financial and operational procedures to ensure value for money facilitated.
DEO ► Implementing Education laws, policies and regulations;
► Implementing approved education and sports development plans, strategies,
and council decisions;
► Providing technical and professional advice;
► Organizing and Facilitating teachers’ training programmes;
► Coordinating school inspection and sports programmes; and
► Maintaining an updated teachers’ personnel data bank.
Inspector of
Schools
► Preparing work plans and budgets;
► Managing inspection programmes;
► Carrying out inspection and preparing inspection reports;
► Evaluating Inspection reports;
► Monitoring educational activities; and
► Providing technical support and guidance.
Source: Job descriptions and specifications for jobs in Local Governments 2011
The review of the above schedules of duties for payroll managers indicted that payroll management is one
of the many management responsibilities performed at the district. There is no detailed breakdown of key
payroll competencies that payroll managers are supposed to have, or competencies that are supposed to
drive orientation, training and performance assessment around payroll management. Below we provide
some of the key competencies identified by payroll managers to shape the payroll management processes.
This should inform the development customized curriculum to enhance payroll management competencies
at different levels.
63
4.4.1.2 Task Analysis of Payroll Managers Table 19: Task Analysis of Payroll Managers at the District
Designation Current Tasks from the assessment
Human
Resource
► Addressing payroll related complaints
► Access new teachers on the payroll
► Activating names of staff who were dropped off the payroll and should be
reinstated
► Carry out deletion on the payroll for cases of death and Absconded teachers
► Effecting teacher’s salary annual increments
► Verification of loan application
► Payroll verification
- Identifying the teachers missing on the payroll
- Payroll Data analysis
► Printing pay slips for the teachers
► Wage bill analysis and budgeting for salaries
► Submission of recruitment plan
► Payroll data capture
► Processing payroll payment
► Providing information on the requirement of staff
► Certifying/ verifying documents for teachers who need to access loans.
► Displaying the payroll on the notice board for availability to the public.
DEO ► Payroll verification to ensure that correct teachers based on monthly returns from
the head teachers appear on the payroll
► Recommend reinstatement of teachers, suspension and deletions to the CAO.
► Receive complaints from teachers in relation to their pays and exalt them to the
respective personnel
► Monitor teachers and ensure that only teachers who have not absconded are paid
► Advise the HR office on the cases of retirement and death
► Recruiting and requesting for more teachers
► Updating the teacher’s payroll.
► Propose transfer of teachers
► Verification of teachers’ salaries before payments are made
CAO ► Final approver of salary, pension and deductions on the payroll
► Ensuring that only eligible appears on the payroll
► Verification of the authenticity of the payroll data
64
► Monitors performance of the payroll
► Ensure that the there is a proper teacher to pupil ratio in the district
► Approve payments
► Authorizes reports prepared by the HR for newly appointed teachers
► Submission to district service commission the recruitment gaps in the district
► Signing appointment letters
► Conducting payroll analysis
► Planning for the district wage bill
CFO ► Effecting payment on IFMS
- Salary processing and payments
- Approval of Payments
► Communicate bounced payments to the Human Resource officer
► Verification of the captured payroll data against the available funds on IFMS.
► Approval of the payroll data against the district budget.
► Upload the payroll on IFMS
► Warranting and generating invoices
► Send EFTS to the accounts of staff
► Gratuity processing (invoicing and payments)
► Conduct payroll analysis
► Planning for the wage bill and Implementing the budget
► Structuring weekly, monthly and annual financial reports on payroll.
► Checks for the accuracy of the calculations and deductions on salary
Inspector of
Schools
► Verification of the cost centres of the teachers on payroll
► Linking teachers with the proper authorities to handle their payroll related
complaints
► Verification of the payroll to confirm that people on the staff list are the ones on the
payroll
► Development of the staff lists
► Ensure deletion of retired, dead and resigned teachers from the payroll.
► Ensure that all those only on the payroll receive their salary.
► Approve pay change
► Participate in the budgeting process for teachers
► Submitting complaints of missing salaries to Human Resource Department
► Recommending reinstating whose names dropped off the payroll
► Posting teachers to their respective schools after being recruited
► Transferring teachers to different schools
► Recommending teachers’ promotions
65
► Supervise teacher’s attendance and performance
► Supervise the schemes and lesson plan for schools
Internal
Auditor
► Ensuring accuracy of the payroll data
► Auditing the payroll quarterly (IPPS) and salaries (IFMS)
► Receiving and confirming claims about salary arrears
► Verify all staff on the payroll
► Verification of salaries paid to staff
► Sign off the teachers' pay change forms
► Verifying salary increment
► System controls audit
4.4.2 Training on Payroll Management
The assessment on payroll management training focused on different aspect of training that included
workshops, orientation, onboarding, soft skills development training as well as technical skills training.
Respondents were asked whether they had received any of the above trainings
Figure 24: Training in Relation to Payroll Management
From
Figure 25, one hundred forty-four (144), (53.9%) of the district stakeholders indicated that they had been
trained in payroll management while one hundred twenty-three (123), (46.1%) had never been trained. The
regional findings however indicated that majority of the stakeholders in the Northern region had not received
any training in payroll management.
66
Figure 25: Training in relation to Payroll Management by Region
The Payroll managers who indicated that they received training in payroll management were trained on
majorly the IPPS system functionality as stated below.
1. Training on IPPS
The component trained on include;
► Management of employees on IPPS
► Salary computation according to salary scale
► Error handling
► Training on data capture in IPPS Training in pension management
► Payroll processing on IPPS
► Capturing of data in IPPS system
► Approving transactions on IPPS system
► Support supervision on IPPS
► Manage of interface files on the IPPS and IFMS system
► Validation of teachers on the IPPS and IFMS systems
► Payroll computation
► Making staff increments
► How to download payroll form IPPS to excel
► Calculation of statutory deductions.
59
2. Payroll Management and Analysis
3. Creation of supplier numbers
4. Trained on process of payments on IFMS
5. Workers performance management
6. Financial Management
7. Electronic Decentralization Management System(EDMS)
8. Records management
9. Planning and budgeting for teachers on payroll by MOFPED
10. Budget upload on IFMS tier 1
11. Training on payroll audit
12. Invoicing training by URA
Figure 26: Impact of Payroll Training on the District Stakeholder’s Payroll Management
From Figure 26, majority of the respondents (83.89%) agreed that the training they received in payroll
improved their conditions of work while only 16.11% did not agree
EY recommend that auditors and all other payroll managers are involved in payroll management trainings,
and payroll related workshops. The training for Auditors should also include IPPS % IFMS systems audit.
MoPS should carry out a needs assessment on the IPPS challenging issues raised. The problematic areas
should be identified and payroll managers trained following a proper structured training mechanism.
60
4.4.3 Challenges under Teachers’ Payroll Management Process
The assessment focused on both IPPS system and off the IPPS system challenges faced by payroll
managers during payroll processing. Challenges ranging from payroll governing documents, payroll
computations, recruitment to accessing a new staff on the payroll and salary payment were sought by the
assessment. Below are the identified payroll management challenges in the 50 sampled districts.
4.4.3.1 Payroll Guidelines
The payroll processes are governed by various guidelines among which include the Standing order (SO),
Audit Manuals, Finance manuals and the employment act. Results from the assessment indicated that the
payroll managers faced some challenges with the payroll guidelines. Respondents reported that the Payroll
guidelines were not availed to them while others are not detailed enough to guide in the proper processing
of the payroll for example, the IPPS guidelines on accessing an employee in the system within one month,
this is sometimes not possible due to delays involved in the process.
► All teachers are entitled to pay slips on a monthly basis. This is sometimes not the case due to
printing costs at the districts due to budget short falls.
► Some payroll managers are not aware of payroll guidelines
► The scheme of service where a teacher is expected to have been promoted within at most 6 years
of service is not followed.
► Halted scheme of service affecting implementation of teacher’s promotion after serving for more
than 6 years
► The current SO does not comprise of the new changes in the process of payroll management
► Access rights to the systems are not documented and circulated to the districts
► Guidelines do not specify taxable and non-taxable amounts in relation to arrears
► The circular standing instructions from the PS ministry of public service don't describe the
procedures for the HR payroll management roles
► Sometimes the defined guidelines by the ministries are difficult to be applied or implemented for
example a school might have a ceiling yet there is need for more teachers to be transferred to
that school.
► Teachers do not know the guidelines about the payroll especially in relation to their pay.
► The guidelines give authority to financial institutes like PCA payroll consult Africa to carry out
deductions which creates a challenge in payroll management
► Challenge in meeting up to the demands of some guidelines like the expectations to pay salaries
by 28th which is delayed as the system and other departments that take part in effecting payment
processing files in six months i.e. the process is delayed by queries that cause a back and forth
61
► There is no orientation about the payroll guidelines.
► Automatic salary increments are not implemented hence it becomes hard to know who should get
the increment unless the teachers manually fill the forms to obtain their annual increment.
► There is no knowledge about the payroll guidelines in the inspector of school’s office.
► Local Service tax guidelines are not followed and sometimes the deductions go beyond 4 months
affecting the teachers.
EY recommends that MoPS Confirms that the information/ guidelines shared reach the intended
stakeholders. This could be through workshops. Other proper means of conveying payroll management
information should also be sought of.
4.4.4 Payroll Management Supporting Infrastructure
The assessment on Payroll infrastructure focused on all supporting infrastructure of software, hard ware,
power, internet and manual systems that are used in payroll processing. Results from the assessment
were categorized by region as shown in the table below.
Table 180: Payroll Infrastructure Challenges
Region Infrastructure challenge identified
1. Central Region ► There is a challenge of inadequate computers to access IPPS
while the available computers are old and some are not
functioning
► Poor internet connectivity
► Some districts do not have IT support officers to trouble shoot
IT issues for example in Rakai district.
► Some districts in the central region do not have IPPS and IFMS
systems installed at the district.
► There is challenge of Power shut down yet there are no funds
for fuel for the generators
► Limited office space
► Poor storage facilities and records management
62
Region Infrastructure challenge identified
Selected districts
• Rakai
• Buikwe
• Luwero
• Kyotera
• Masaka
• Kayunga
• Nakasongola
• Nakaseke
• Kalangala
• Wakiso
• Kiboga
► Passwords to log on the IPPS and IFMS systems have short
expiration period hence expire before they are changed
► System network breakdown especially during payroll
processing
► Inadequate scanners and photocopiers to enable in printing
payroll related documents for example pay slips
► Trainings are inadequate on the system
► Inadequate training on how to use the System
► The IPPS is not fully decentralised.
► There is not integration of the IPPS and IFMS systems
► The IPPS System is switched off by MOPS on specific days
causing delays processing of salaries
2. Eastern Region ► Inadequate number of computers at the data centre of Mbale
► No system in some districts
► Poor internet connectivity and internet system network
► Lack of an integration between IPPS and IFMS
► No correction between the payroll generated from the IPPS and
data in the IFMS which raises errors in salary processing.
► The payroll is not fully decentralized
► Power blackouts
► System users at the districts are not fully trained on how to use
the system.
► There is no automation of IPPS to transfer from active payroll to
pension payroll.
► Regular changes are made on the IPPS & IFMS systems and
yet users are not trained on the changes made.
► High cost of system maintenance and replacement of faulty
hardware
► Lack of the audit package. Audit is done manually
Selected districts
• Nakapiripirit
• Mbale
• Buyende
• BUGIRI
• Iganga
• Namutumba
• Pallisa
• Jinja
• BULAMBULI
• Mayuge
• Kaberamaido
• Luuka
3. Western Region ► Inadequate number of computers to use while processing the
payroll
► Unstable internet connectivity
► Unavailability of IPPS and IFMS in some districts
Selected districts
• Kagadi
• Ntungamo
63
Region Infrastructure challenge identified
• Kabale
• Kanungu
• Ntoroko
• Kasese
• Kakumiri
• Kyegegwa
• Bushenyi
• Bundibugyo
• Rubirizi
• Buhweju
► Lack of internet in some districts
► Inadequate skills in payroll system management
► Power shortages
► Lack of training on how to use the systems (IMFS and IPPS)
► Inadequacy of scanners and printers at some districts
4. Northern Region ► Poor network and unstable internet connectivity
► No IPPS and IFMS in some districts for example in Amolator
► There is unstable power supply
► Inadequate computer hardware
► System errors which lead to discrepancies in teachers’ salaries
that include; records disappearing from the system, staff
dropping off the system without the personnel input and
interface files having less number of staff compared to the pay
roll.
► Inadequate training on operating the systems
► The systems (IPPS and IFMS) are not inter-connected
► No guidelines/ manuals on how to use the system
► Lack of technical assistance in some districts on how to use the
system, some districts do not have IT support officers.
► IFMS does not allow bulk operations hence slowing down the
salary payment process
► Inadequate printers and stationery to print pay slips and payroll
registers.
Selected Districts
• Amolatar
• Zombo
• Lira
• Lamwo
• Arua
• Koboko
• Gulu m
• Amuru
• Yumbe
• Nwoya
• Amudat
• Moroto
• Napak
• Otuke
The overall assessment indicates that majority of the districts do not have adequate number of hardware
to use in payroll processing that include computer, printers and scanners. Secondly, respondents in the
four regions stated that network/ internet connectivity is poor. This slows down the payroll process since
IPPS and IFMS are internet supported systems.
59
4.4.4.1 Payroll Support Services
Figure 27: Support Services in Payroll Processing
From Figure 27, majority of the district stakeholders reported that they received support services on payroll
management with the highest percentage from the Eastern region, that is 84.1%, followed by the western
region with 78.7%, then the Central region with 72.4% while the Northern region had the lowest percentage
among all the region in terms of support services with 64.0%.
Figure 28: Efficiency of Payroll Management Support Services
Figure 28 above indicates that twenty-one (21), out of forty-five (45), (53.3%) respondents in Central region
reported that the support service they received was not efficient. The rest of the respondents in other
regions reported over 50% satisfaction with the payroll services support.
60
The respondents who did not agree that the support services they received regarding payroll management
were efficient highlighted the following challenges;
► There are no technical persons in some districts for example a statistician to capture and analyse
payroll data.
► There is limited IT support staff in some districts.
► No support is provided regarding pension management
► Support staff from MoPS and MoFPED do not respond to the issues raised on time
► Education department payroll managers are not provided any form of support in payroll
management
► There are more components on the IPPS System that the human resource officers have not been
trained on for example, pension management
4.4.4.2 Staffing in the Human Resource Management Unit
Figure 29: Payroll Management Staffing
From Figure 29 above, overall results indicate that majority (64.8%), of the stakeholders in all regions
indicated that there is under staffing in payroll management at the districts level. Stakeholders stated that
some posts are not filled hence affecting capacity of quality and timely service delivery.
The participants in the assessment stated that due to understaffing, management of work load is inefficient
leading to delays in addressing teachers’ complaints, processing salaries and payment, reporting and
payroll related data management.
The participants also stated that due to the low wage bill allocation for the districts, salary increments are
not affected. They reported that effecting the increments would lead to budget shortfalls.
61
4.4.4.3 Level of Delays in Payroll Management Table 191: Level of Delays in Payroll Management Process
Frequency Percent Valid Percent
Valid At Level of Appointment 93 34.6 35.5
At Salary Processing 34 12.6 13.0
No Challenge 135 50.2 51.5
Total 262 97.4 100.0
Non-Response 7 2.6
Total 269 100.0
From Table 19 above, majority of the stakeholders (51.5%) reported that they do not face delays in the
process of payroll management. However, in relation to payroll management, most delays are faced at the
level of appointment (35. 5%).The above delays in turn delay teachers’ salaries payment. Figure 31 below
indicates the regional findings;
Figure 30: Level of Delays in Payroll Management Process by Region
62
4.4.4.4 Error Rates on IPPS
Table 202: Error Rates on IPPS
Payroll Related Errors Frequency Percentage
Yes No Total Yes No
Errors in effecting salary increments 199 52 251 79.3% 20.7%
Errors in computation of Teachers’ salary deductions 202 47 249 81.1% 18.9%
Errors made on teachers’ promotions 114 118 232 49.1% 50.9%
Errors made on teachers’ transfers 161 75 236 68.2% 31.8%
Errors made on Teachers’ deletions that affect the payroll 155 77 232 66.8% 33.2%
Errors on Salary arrears 162 70 232 69.8% 30.2%
Errors on pay grades 115 100 215 53.5% 46.5%
Errors on teacher’s bio data information 150 70 220 68.2% 31.8%
Errors on wrong pay scale 108 106 214 50.5% 49.5%
Errors on wrong position 85 127 212 40.1% 59.9%
Error rates on drop off from the payroll 161 71 232 69.4% 30.6%
From Table 20 above, payroll related errors are listed below in descending order;
► Salary arrear errors with a response of 69.8% that is; one hundred sixty-two (162) out of two
hundred thirty-two (232)
► Payroll drop off errors accounting for 69.4%, one hundred sixty-one (161) out of two hundred thirty-
two (232)
► Errors related to teacher’s bio-data accounted for 68.2%, one hundred fifty (150), out of two
hundred twenty (220)
► Errors related to teacher transfers accounted for 68.2%, one hundred sixty-one (161), out of two
hundred thirty-six (236)
► Errors related to teacher promotions accounted for 49.1%, one hundred fourteen (114), out of two
hundred thirty-two (232)
► Errors due to deletions of teachers from the payroll accounted for 66.8%, one hundred fifty-five
(155), out of two hundred thirty-two (232)
► Pay grade errors accounted for 53.5%, one hundred fifteen (115), out of two hundred fifteen (215)
► Wrong pay scale errors accounted for 50.5%, one hundred eight (108), out of two hundred fourteen
(214)
► Errors related to the wrong position given to teachers on the IPPS accounted for 40.1%, eighty-five
(85), out of two hundred twelve (212)
63
The district stakeholders reported that the root causes of the above errors are;
► Inadequate wage bill
► Multiple borrowing by teachers
► Lack of supplier number by some teachers
► Inadequate knowledge on some functionalities on the systems (IPPS and IFMS)
► Inadequate knowledge on wage analysis for example, forecasting the budget
► Understaffing for example, unavailability of statisticians to work on numerical related data
► Inadequate computer skills knowledge
i
4.5 Capacity Gaps and Corresponding Strategies for Closing the Gaps
The section presents key capacity gaps identified under eight thematic areas that included: Systems/ Solutions (IPPS& IFMIS),
Technology/Equipment, Staffing, Training, Funding, Skills, Communication, Customer care, and Payroll Management Guidelines.
The capacity gaps are aligned to the source Districts and targeted beneficiaries. The overall findings on capacity gaps are derived from the
assessment of District capacity gaps that resulted into consolidation of District capacity gaps then into regional capacity gaps and finally the overall
capacity gaps. The section also covers proposed capacity building strategies for closing the identified gaps.
Table 213: General Payroll Managers’ Capacity Gaps and Corresponding Capacity Building Strategies
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
Systems/
Solutions
(IPPS& IFMIS)
► Absence of IPPS and IFMS systems
Investment in extending functional
IPPS and IFMIS infrastructure to the
Districts.
• Kanungu,
• Buhweju • Rubirizi
• Kagadi
• Kanungu • Kakumiro
• Ntoroko
• Buikwe • Amolatar
• Nwoya
• Lamwo • Zombo
• Amudat
• Buyende • Luuka
• Namutumba
• Bulambuli
All District payroll
managers
► Limited IPPS and IFMS supervision and accountability at the Districts level
Develop and implement a clear IPPS
and IFMS supervisory framework
with key performance indicators and
reporting
All Districts due to
lack of clear
performance
indicators
All District payroll
managers
ii
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
Technology
► Inadequate computers for managing IPPS and IFMIS system
Plan and procure computers for
IPPS and IFMS systems at the
Districts
• Bundibugyo
• Ntoroko
• kakumiro • Kanungu,
Ntungamo,
• Buhweju • Rubirizi
• Kiboga
• Buikwe • Nakaseke
• Arua
• Koboko • Amudat
• Moroto
• Napak • Otuke
• Namutumba
• Bugiri • Pallisa
• Nakapiripiriti
• Buyende • Iganga
• Bulambuli
• Jinja
All District payroll
managers
► Unstable IPPS and IFMS network connectivity for payroll process and management
Plan and invest in IPPS and IFMS
network connectivity for affected
Districts
• Bundibugyo
• Kyegegwa
• Kasese • Ntungamo,
• Kabale,
• Kanungu, • Bushenyi,
• Buhweju
• Rubirizi • Rakai
• Kyotera
• Masaka • Kalangala
All District payroll
managers
iii
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
• Nakasongola,
• Kayunga
• Lira • Jinja
• Mbale
•
► Lack of internet access for payroll processing and management
Plan and invest in internet access for
affected Districts
• Ntungamo,
• Kabale,
• Kanungu, • Bushenyi,
• Buhweju
• Rubirizi • Ntoroko
• Bundibugyo
• Kagadi • Kakumiro
• Rakai
• Kyotera • Masaka
• Kalangala
• Nakasongola, • Kayunga
• Buikwe
• Amudat • Napak
• Otuke
• Nakapiripiriti • Namutumba
• Mayuge
• Buyende • Luuka
• Bugiri
All District payroll
managers
► Unreliable power supply and power backup systems at the districts
Procure power backup systems for
the affected districts
• Kagadi • Kakumiro
• Kyegegwa
• Ntoroko • Kanungu,
All District payroll
managers
iv
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
• Buhweju
• Rubirizi
• Ntoroko • Buikwe
• Amudat
• Napak • Pallisa
• Bulambuli
Staffing
► Under staffing in the District HR Office
Recruit and fill the approved HR
Office positions at the Districts
• Kagadi
• Ntoroko
• Kakumiro • Kyegegwa
• Bundibugyo
• Kasese • Ntungamo,
• Kabale,
• Kanungu, • Bushenyi,
• Buhweju
• Rubirizi • Rakai
• Kyotera
• Masaka • Kalalngala,
• Nakasongola,
• Kayunga • Kiboga
• Buikwe
• Nakaseke • Nwoya
• Amuru
• Gulu • Amudat
• Moroto • Napak
• Otuke
HR Department
v
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
• Arua
• Koboko
• Yumbe • Zombo
• Mayuge
• Mbale • Iganga
• Luuka
• Nakapiripiriti • Pallisa
• Jinja
• Namutumba • Bulambuli
• Buyende
Training
► Low utilisation of payroll management guidelines and lack of IPPS/IFMIS user guides at the Districts
►
Share the developed payroll
management guidelines regularly
and come up with a mechanism to
follow up on the usage of the
guidelines with District stakeholders
Conduct sensitization on payroll
management guidelines with District
stakeholders on a regular basis
Regular engagements of payroll
managers and the centre to
understand the votes, attitude,
behaviours and competencies
• Kakumiro • Ntoroko
• Kagadi
• Kasese • Rubirizi,
• Bundibugyo
• Kanungu, • Ntungamo
• Buhweju
• Rakai • Kyotera
• Masaka
• Kalangala • Nakasongola
• Kayunga
• Kiboga • Buikwe
• Amolatar • Lamwo
• Nwoya
• Amuru • Gulu
• Lira
DEO, CFO,
CAO, HR,
Auditors
vi
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
• Zombo
• Namutumba
• Bugiri • Pallisa
• Nakapiripiriti
• Mayuge • Buyende
• Iganga
• Luuka • Kaberamaido
• Bulambuli
• Iganga
► Lack of payroll management induction materials and procedures
Develop and implement payroll
management induction programme
at the Districts
• Kakumiro
• Ntoroko
• Kagadi • Kasese
• Rubirizi,
• Bundibugyo • Kanungu,
• Ntungamo
• Buhweju • Rakai
• Kyotera
• Masaka • Kalangala
• Nakasongola
• Kayunga • Kiboga
• Buikwe
• Amolatar • Lamwo
• Nwoya • Amuru
• Gulu
• Lira • Zombo
• Namutumba
DEO, CFO,
CAO, HR,
Auditors
vii
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
• Bugiri
• Pallisa
• Nakapiripiriti • Mayuge
• Buyende
• Iganga • Luuka
• Kaberamaido
• Bulambuli • Iganga
► Inadequate trainings on the use of the payroll infrastructure (IPPS & IFMIS)
• Design and implement a curriculum for managing payroll for all stakeholders at the Districts
• Institute and implement continuous training programs
• Kakumiro
• Ntoroko • Kagadi
• Kasese
• Rubirizi, • Bundibugyo
• Kanungu,
• Ntungamo • Buhweju
• Rakai
• Kyotera • Masaka
• Kalangala
• Nakasongola • Kayunga
• Kiboga
• Buikwe • Zombo
• Amolatar
• Gulu • Lira
• Amolatar • Amuru
• Nwoya
• Namutumba • Bugiri
• Pallisa
DEO, CFO,
CAO, HR,
Auditors
viii
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
• Mbale
• Nakapiripiriti
• Mayuge • Iganga
• Jinja
• Bulambuli • Buyende
Funding Limited funding that affects ► Payroll activities ► Payroll Management Training ► Salary arrears payments ► Procurement of IPPS and IFMIS
support equipment like computers
► Implementation of the teacher scheme of service
Adequately plan and budget for
payroll management activities at the
District
The government needs to invest
more money so that the scheme of
service is fully implemented in all the
votes.
• Ntoroko
• Kakumiro • Kyegegwa
• Kagadi
• Kasese • Bundibugyo
• Kabale
• Ntungamo • Rubirizi
• Buhweju
• Bushenyi • Kanungu
• Rakai
• Kyotera • Masaka
• Kalangala
• Nakasongola • Kayunga
• Buikwe
• Nakaseke • Lamwo
• Amolatar
• Amudat • Nwoya
• Napak • Moroto
• Buyende
• Nakapiripiriti • Mbale
• Pallisa
All payroll
managers
ix
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
• Jinja
• Namutumba
• Mbale • Bugiri
• Pallisa
• Kaberamiado • Bulambuli
• Jinja
Skills
► Lack of end to end knowledge of payroll management
Develop and implement regular
payroll management training and
support at the Districts
• Ntoroko • Kyegegwa
• Kakumiro
• Kasese • Bundibugo
• Kagadi
• Kabale • Kanungu
• Bushenyi
• Buhweju • Ntungamo
• Koboko
• Yumbe • Arua
• Gulu
• Amolator • Nwoya
• Amuru
• Lamwo • Napak
• Otuke
• Nakapiripiriti
All payroll
managers
► Lack of wage bill analysis skills Design, update and implement an
IPPS user guide for managing
payroll for all stakeholders at the
Districts
• Nakapiripiriti
• Mbale • Namutumba
• Bugiri
• Buyende
HR Department
x
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
► Records and Data management skills
Design and implement a mechanism
for managing payroll data and
records at the districts.
• Bushenyi
• Kabale
• Buhweju • Kanungu
• Ntungamo
• Rubirizi • Ntoroko
• Kasese
• Kyegegwa • Kagadi
• Kayunga
• Buikwe • Yumbe
• Otuke
• Amudat • Moroto
• Napak • Otuke
All payroll
managers
► Computer management skills
Conduct computer training
• Kabale
• Kanungu
• Bushenyi • Buhweju
• Ntoroko
• Kyegegwa • Bundibugyo
• Kasese
• Nakaseke • Koboko
• Amudat
• Moroto • Nakapirit
• Napak • Otuke
• Nakapiripiriti
• Kaberamaido
All payroll
managers
► Lack of pension management skills
Design and implement a curriculum • Ntoroko • Buhweju
HR Department
xi
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
for managing pension aspects of the
District
• Ntungamo
• Kasese
• Kakumiro
Communication
► Inadequate communication between the HR and Inspector of Schools, and amongst different departments at the district
Develop and implement payroll
management information sharing
guidelines at the District between the
HR officers and other stakeholders
• Ntungamo
• Rubirizi
• Kasese • Ntoroko
• Kagadi
• Kabale • Bundibugyo
• Kanungu
• Kalangala • Nakasongola
• Kayunga
• Buikwe • Nakaseke
• Amolator
• Lira • Koboko
• Yumbe
• Zombo • Namutumba
• Kaberamaido
• Bugiri • Mayuge
• Iganga
• Luuka • Namutumba
• Buyende
All payroll
managers
► Poor Coordination between local government and MOPS
Develop and implement payroll
management information sharing
guidelines between the District and
MoPS
• Bundibugyo • Ntoroko
• Rubirizi
• Kanungu • Kyotera
• Masaka
• Kalangala • Nakasongola
MoPS, HRO
xii
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
• Amolator
• Lira
• Kaberamiado • Mbale
• Amolator
• Lira • Namutumba
• Kaberamaido
• Bugiri
► Delay response to salary complaints raised by the district to MOPS.
Develop and implement Service
Level Agreements between MoPS
and the Districts
• Ntoroko
• Kagadi • Kakumiro
• Kiboga
• Kaberamiado • Mbale
MoPS
Customer care
► Poor work ethics, professionalism and attitude towards teachers
Implement the public service client
charter
Compliance with the public service
professional code of conduct.
• Ntoroko
• Kagadi • Kakumiro
• Kyegegwa
• Bundibugyo • Kanungu
• Buhweju
• Rubirizi • Kasese
• Kabale
• Bushenyi • Ntungamo
• Kiboga
• Nakaseke • Otuke
• Zombo
• Lira • Nwoya
• Amudat
• Yumbe • Nakapiripiriti
HRO, DIS, DEO
xiii
Thematic Area Capacity Gaps Identified Capacity building Strategies Source Districts Targeted
Beneficiaries
• Namutumba
• Pallisa
• Bugiri
Payroll
Management
Guidelines
► Absence of payroll guidelines. Share the developed payroll
management guidelines with District
stakeholders
• Ntoroko
• Kagadi • Bundibugyo
• Kyegegwa
• Buhweju • Kanungu
• Rubirizi
• Buikwe • Nakaseke
• Koboko
• Zombo • Yumbe
HRO, DIS, DEO,
Town clerks
► Lack of knowledge on the payroll guidelines by the district official.
Conduct sensitization on payroll
management guidelines with District
stakeholders on a regular basis
• Rakai
• Kyotera • Masaka
• Kalangala
• Nakasongola, • Kayunga
• Koboko
• Koboko • Zombo
• Yumbe
xiv
4.6 Summary of Capacity Gaps and Recommendations for Capacity Building
This section provides a summarised description of the identified capacity gaps and the recommendations to close the identified capacity gaps.
Lack of IPPS and IFMIS Infrastructure at the Districts
The payroll management process at the Districts is largely affected by the absence of IPPS and IFMIS systems. The District staff without IPPS and
IFMS systems infrastructure move to the nearest Districts or the regional IPPS centers with the infrastructure to conduct payroll activities. The work
on payroll is thus managed only on planned schedules and only few payroll managers, mostly the Senior/HR Officers that conduct payroll processing
away from the Districts. This affects real time information sharing on payroll management challenges, staff errors and feedback management with
the teachers that have concerns on payroll management.
In the Districts where there is no IPPS and IFMS infrastructure, the competences of payroll managers and value from payroll training is also
challenged. Only few personnel can work on the payroll and they also have limited time to use the IPPS and IFMS for them to become more proficient
with the systems.
Recommendations.
► Investment in extending functional IPPS and IFMIS infrastructure to the Districts.
► Develop and implement a clear IPPS and IFMS supervisory framework with key performance indicators and reporting
Technology/Equipment
To manage the payroll effectively there is a need to have work tools by the payroll managers. The payroll assessment process indicated that a
number of Districts had inadequate computers for managing IPPS and IFMIS system. The Districts also had unstable IPPS and IFMS network
connectivity for payroll process and management. Several Districts also lack internet access for payroll processing and management while others
had unreliable power supply and power backup systems at the districts. All these affect the quality of payroll performance.
Recommendations.
► Plan and procure computers for IPPS and IFMS systems at the Districts
xv
► Plan and invest in IPPS and IFMS network connectivity for affected Districts
► Plan and invest in internet access for affected Districts
► Procure power backup systems for the affected districts
Human Resource Office Staffing
MoPS has an approved staffing structure of the HR office to house three (3) key resources, that is, Principle Human Resource Officer, Senior Human
Resource Officer and Human Resource Officer. In several Districts, this requirement is not met. This has created a lot of workload for the few HR
officers that are deployed on the payroll management at the districts. The challenge of inadequate staffing has also affected the implementation of
other key HR functions such as performance management, leave management, training among others. This has reduced the HR function of most
Districts into payroll/salary processing units, instead of using Human Resource function to drive end to end business process management.
Inadequate staffing has also affected the quality of payroll outputs.
Recommendations.
► Recruit and fill the approved HR Office positions at the Districts
Payroll Management Training
There is acknowledgement from the different stakeholders that MoPS conducts training for the payroll officers on a needs basis. The different
stakeholders however are not satisfied with the quality of training in terms of time and the depth of training offered to the payroll managers. The
feedback from the District payroll management stakeholders indicated that the trainers for IPPS and IFMS are centralised at MoPS and MoFPED.
The lack of payroll management curriculum at the District has left the function only to be implemented by MoPS on a limited needs basis. The
districts do not have internal capacity to transfer payroll management competences and knowledge to new staff or staff with capacity gaps.
Recommendations.
► Design and implement a curriculum for managing payroll for all stakeholders at the Districts
► Develop and implement payroll management induction programme at the Districts
► Design and implement a curriculum for managing payroll for all stakeholders at the Districts
► Institute and implement continuous training programs
xvi
Payroll Management Skills Gaps
The capacity gaps assessment process indicated key capacity gaps that focused on, the lack of end to end knowledge of payroll management,
lack of wage bill analysis skills, lack of pension management skills, Limited Records and Data management skills, and limited Computer
management skills.
Recommendations.
► Develop and implement regular payroll management training and support at the Districts
► Design and implement a curriculum for managing payroll for all stakeholders at the Districts
► Design and implement a curriculum for managing payroll for all stakeholders at the Districts
► Conduct computer training
► Design and implement a curriculum for managing pension aspects of the District
Communication and Information Sharing among Stakeholders
The assessment process indicated that there is ineffective communication and information sharing between the different payroll management
stakeholders. For example, the DEOs in several Districts do not communicate to the HR Officers on transfer of teachers because of the fear that the
HR officers will effect painful transfers on the IPPS. This creates inconsistent records on IPPS and the District in terms of where cost centers are
managed on the IPPS system.
The capacity assessment process also indicated that there are coordination challenges between District Local Governments and MoPS in terms of
payroll management processes. There are no clearly defined expectations in terms of performance indicators and agreements between MoPS and
the Districts. This is also reflected in the capacity gaps that the Districts stakeholders identified as the delay in response to salary complaints raised
by the district to MOPS. Without clear performance expectations, it will be hard to track and monitor performance improvement areas with payroll
management processes.
Recommendations.
► Develop and implement payroll management information sharing guidelines at the District between the HR officers and other stakeholders
► Develop and implement payroll management information sharing guidelines between the District and MoPS
► Develop and implement Service Level Agreements between MoPS and the Districts
xvii
Customer Care Management
The assessment process indicated customer care as one of the key challenges to teacher payroll management process. The work environment of
payroll management at the Districts has indirectly created the outcome of unsatisfactory customer care. Feedback on unsatisfactory customer care
was attributed to some of the following root causes below:
► Some teachers don’t know the basics information on their employment terms even if they are defined in their contracts;
► Lack of basic key performance indicators and standards for payroll managers at the Districts
► Workload of HR officers that translate into stress and poor customer services at the Districts
► Poor information sharing at the Districts and teachers
Recommendations
► The District Local Governments need to formulate Client Charters that spell out the service standards and commitments that the public
(Clients) and stakeholders should expect. This should be a social contract between Local Governments staff and the people that they
service including teachers.
► Plan and sensitize teachers on the basic payroll support processes
Payroll Management Guidelines
The assessment process indicated that a number of payroll managers do not know the relevant payroll guidelines or do not know how to use the
payroll management guidelines in the execution of their payroll duties. There is no clear understanding on how the different guidelines affect their
performance.
Recommendations.
► Share the developed payroll management guidelines with District stakeholders
► Conduct sensitization on payroll management guidelines with District stakeholders on a regular basis
xviii
5 Appendix
5.1 Capacity Gaps and Corresponding Strategies for the Western Region
The section presents key capacity gaps identified from the western region under eight thematic areas that included: Systems/ Solutions (IPPS&
IFMIS), Technology/Equipment, Training, Payroll Management Guidelines, Skills, Customer care, Communication, Staffing and funding. The
capacity gaps are aligned to the source Districts and targeted beneficiaries.
Payroll Managers’ Capacity Gaps for Western Region and Corresponding Capacity Building Strategies
Region Thematic Areas Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
Western Systems/
Solutions
(IPPS& IFMIS)
Absence of IPPS and IFMIS
systems
Ensure that IPPS and IFMIS systems
are rolled out in the affected districts.
Kanungu,
Buhweju
Rubirizi
Kagadi
Kanungu
Kakumiro
Ntoroko
All District
payroll
managers
Technology
Inadequate equipment like
computers and printers for
managing the payroll process
Provide a budget to cater for logistics
like computers, stationery
Bundibugyo
Ntoroko
kakumiro
Kanungu,
Ntungamo,
Buhweju
Rubirizi
All District
payroll
managers
Unstable IPPS and IFMS network
connectivity for payroll process and
management
Ensure stability in the network on
IPPS and IFMIS to allow smooth and
timely processing of the payroll.
Bundibugyo
Kyegegwa
Kasese
Ntungamo,
Kabale,
All District
payroll
managers
xix
Region Thematic Areas Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
Kanungu,
Bushenyi,
Buhweju
Rubirizi
Lack of internet access to enable
the payroll managers process
payroll
Provide reliable internet to enable
payroll managers to access IFMIS
and IPPS with ease.
Ntungamo,
Kabale,
Kanungu,
Bushenyi,
Buhweju
Rubirizi
Ntoroko
Bundibugyo
Kagadi
Kakumiro
All District
payroll
managers
Unreliable power supply at the
districts and lack of backup power
supply hence interrupting payroll
activities
Avail alternative sources of power
like inverters, standby generator and
solar to allow uninterrupted
performance of activities
Kagadi
Kakumiro
Kyegegwa
Ntoroko
Kanungu,
Buhweju
Rubirizi
Ntoroko
All District
payroll
managers
Staffing
District stakeholders from the
western region raised the concern
of inadequate staff mainly from the
Human resource, finance,
education and the audit
departments to handle payroll
matters at the district
Hire enough staff that is the required
numbers in different offices like 3
staff in HR to deal with the problem
of work over load and enhance
performance
Kagadi
Ntoroko
Kakumiro
Kyegegwa
Bundibugyo
Kasese
Ntungamo,
Kabale,
All District
payroll
managers
xx
Region Thematic Areas Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
Kanungu,
Bushenyi,
Buhweju
Rubirizi
Training
Limited training on IPPS whereby
the trainings rendered to the payroll
managers are one-offs
Institute and implement continuous
training programs
Set aside a budget to cater for
training programs
Kakumiro
Ntoroko
Kagadi
Kasese
Rubirizi,
Bundibugyo
Kanungu,
Ntungamo
Buhweju
All District
payroll
managers
Newly recruited inspectors of
schools are not included in the
induction program at the district
Carry out induction of newly
appointed officers to create
awareness of the payroll process
Kyegegwa
Ntoroko
Kagadi
Kakumiro
Buhweju
Kanungu
Bushenyi
All District
payroll
managers
Refresher trainings on the IPPS
and IFMIS are not carried out
Periodically carry out refresher
trainings for all district stakeholders
to remind them of their roles on
payroll management
Kakumiro
Kasese
Bundibugyo
Ntoroko
Kyegegwa
Kagadi
Kanungu
Buhweju
Kabale
All District
payroll
managers
xxi
Region Thematic Areas Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
Inadequate training of payroll
managers on payroll managers
Continuous training of Payroll
managers should always be carried
out
Kakumiro
Kasese
Bundibugyo
Ntoroko
Kyegegwa
Kagadi
Kabale
Ntungamo
Buhweju
Rubirizi
All District
payroll
managers
Computer skills training is not
carried out
Refresher trainings on computer
skills should periodically be carried
out
Kakumiro
Ntoroko
Kyegegwa
Kagadi
Rubirizi
Bundibugyo
Ntungamo
Kanungu
All District
payroll
managers
Teachers
Funding Limited funding to increase
teacher’s annual salaries
MoPS should revise the money
allocated for payment of primary
teachers’ salaries
Ntoroko
Kakumiro
Kyegegwa
Kagadi
Kasese
Bundibugyo
Kabale
Ntungamo
Rubirizi
Buhweju
Bushenyi
Teachers
xxii
Region Thematic Areas Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
Kanungu
Limited funds to carry out induction
for new payroll managers
MoPS should ensure that sufficient
funds are allocated to districts for
annual induction of new payroll
managers at the districts
Kyegegwa
Ntoroko
Kagadi
Kakumiro
Kanungu
Kasese
Bushenyi
Buhweju
All District
payroll
managers
Presence of a small wage bill which
limits recruitment of enough staff
and feeds into processing of the
payroll
Government should revise the wage
bill to enable recruitment and
promotion of more teachers
Ntoroko
Kakumiro
Kyegegwa
Kagadi
Kasese
Bundibugyo
Kabale
Ntungamo
Rubirizi
Buhweju
Bushenyi
Kanungu
All District
payroll
managers
Teachers
Inadequate funds to cater for salary
arrears.
Funds allocated to salary arrears
should be revised by the MoPS to
ensure all officers and teachers get
their salary arrears
Ntoroko
Kakumiro
Kyegegwa
Kagadi
Kasese
Bundibugyo
Kabale
Ntungamo
Rubirizi
All District
payroll
managers
Teachers
xxiii
Region Thematic Areas Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
Buhweju
Bushenyi
Kanungu
Limited funds to cater for the
training of payroll managers
Government should allocate funds
for periodic training of payroll
managers at the districts and follow
up to ensure training is carried out
Ntoroko
Kakumiro
Kyegegwa
Kagadi
Kasese
Bundibugyo
Rubirizi
Buhweju
Kanungu
All District
payroll
managers
Teachers
Skills Human resource personnel have
limited knowledge on the
management of pension and
gratuity
Provide refresher trainings regarding
pension and gratuity for District
payroll managers
Ntoroko
Buhweju
Ntungamo
Kasese
Kakumiro
HRO
Teachers
Lack of knowledge in data
management
Continuous training of payroll
managers on proper data
management by MoPS
Bushenyi
Kabale
Buhweju
Kanungu
Ntungamo
Rubirizi
Ntoroko
Kasese
Kyegegwa
Kagadi
All District
payroll
managers
Inadequate knowledge on the
computation of arrears by the
MoPS should provide sensitization
and awareness of salary arrears
Kyegegwa
Ntoroko
CFO, District
Auditors,
xxiv
Region Thematic Areas Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
payroll managers at the district
including how they are computed Bundibugyo
Kagadi
Bushenyi
Kanungu
PHRO
Teachers
The teachers don’t understand the
IT systems for example E-
registration due to lack of computer
skills
Periodically train teachers on how to
use IT equipment and systems
Ntoroko
Kyegegwa
Kakumiro
Kasese
Bundibugo
Kagadi
Kabale
Kanungu
Bushenyi
Buhweju
Ntungamo
Rubirizi
Teachers
Key payroll managers lack the
ability to operate the payroll
infrastructure
Conduct frequent refresher trainings
on payroll infrastructure
for all payroll managers
Ntoroko
Kyegegwa
Kakumiro
Kasese
Bundibugo
Kagadi
Kabale
Kanungu
Bushenyi
Buhweju
Ntungamo
All District
payroll
managers
Limited knowledge in payroll Provide frequent trainings for Kakumiro District
xxv
Region Thematic Areas Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
management in the audit
department
different district payroll managers Kasese
Kabale
Ntungamo
Auditors
Lack of computer skills amongst
personnel
Provide refresher trainings on
computer related skills
Kabale
Kanungu
Bushenyi
Buhweju
Ntoroko
Kyegegwa
Bundibugyo
Kasese
All District
payroll
managers
Teachers
Communication Poor information dissemination
Design and implement proper
information channels to pass across
important requirements and updates
and for teachers in relation to their
payroll. For example, phones or
emails
Ntungamo
Rubirizi
Kasese
Ntoroko
Kagadi
Kabale
Bundibugyo
All District
payroll
managers
There is no sharing of information
between Ministry of Public Service
and the local Governments
Design effective communication and
means of sharing information
between the ministry and local
governments
Bundibugyo
Ntoroko
Rubirizi
Kanungu
All District
payroll
managers
MoPS
Poor record keeping especially
information concerning teachers’
salaries and bio data
Establish a proper record keeping
system in the hr office.
Train staff on how to effectively keep
and manage records.
Kabale
Ntungamo
Kyegegwa
Kakumiro
Kagadi
All District
payroll
managers
xxvi
Region Thematic Areas Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
Delay response to salary
complaints raised by the district to
MOPS
MoPS should allocate officers to
handle salary complaints raised by
different officers
Ntoroko
Kagadi
Kakumiro
All District
payroll
managers
MoPS
Inadequate communication
between the HR and Inspector of
Schools, and amongst different
departments at the district
Efficient communication methods
should be established among district
stakeholders
Ntungamo
Kagadi
Kakumiro
All District
payroll
managers
Customer Care Teachers highlighted that Ministry
of Public Service and Ministry
Finance Planning and Economic
Development do not provide
adequate support to staff at the
sub-regions.
Staff from MoPS and MoES should
be able to provide full time support to
district officials
Ntoroko
Kagadi
Kakumiro
Kyegegwa
Bundibugyo
Kanungu
Buhweju
Rubirizi
All District
payroll
managers
Poor customer care/support from
district officials towards teachers
District officials should be sensitized
on how to handle teachers’
complaints
Kagadi
Kakumiro
Ntoroko
Kasese
Kabale
Bushenyi
Ntungamo
All District
payroll
managers
Payroll
Management
Guidelines
District stakeholders reported the
lack of payroll guidelines on
induction of new staff and unclear
role descriptions for payroll
managers.
MoPS should carry out periodical
sensitization of officers on payroll
guidelines including clearly
describing roles of different payroll
stakeholders
Ntoroko
Kagadi
Bundibugyo
Kyegegwa
Buhweju
Kanungu
Rubirizi
All District
payroll
managers
xxvii
5.2 Capacity Gaps and Corresponding Strategies for the Central Region
The section presents key capacity gaps identified from the central region under eight thematic areas that included: Systems/ Solutions (IPPS&
IFMIS), Technology/Equipment, Training, Payroll Management Guidelines, Skills, Customer care, Communication, Staffing and funding. The
capacity gaps are aligned to the source Districts and targeted beneficiaries.
Payroll Managers’ Capacity Gaps for Central Region and Corresponding Capacity Building Strategies
Region Thematic Area Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
Central Systems/
Solutions (IPPS&
IFMIS)
Absence of IPPS and IFMIS systems
Provision of IPPS and IFMIS
at the district to facilitate the
efficient management of the
payroll
► Buikwe All District payroll
managers
The system is not fully decentralised
as MOPs is still in full control of the
IPPS. This leads to delay in
response to some of the queries
raised by different payroll managers
MOPs should consider fully
decentralising and
empowering staff at the district
to handle and manage all
IPPS related queries at the
respective votes.
► Kiboga ► Buikwe
All District payroll
managers
The organisation structure for some
schools is not approved and updated
in IPPS. This leads to newly
promoted staff getting incorrect
salaries as the system does not
recognise their positions
MOPS should train and guide
the district HR staff on how to
obtain approval of
organisation structures of the
district schools from MOPS
and updating the same in
IPPS
► Kyotera ► Kalangala ► Nakasongola ► Kayunga
HR, CAO
Technology
Inadequate computers for managing
IPPS and IFMIS system to carry out
payroll functions at the district.
Supply and installation of IT
infrastructure and payroll
management systems.
► Kiboga ► Buikwe ► Nakaseke
HR, DEO, CAO
xxviii
Region Thematic Area Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
Unstable IPPS and IFMS network
connectivity for payroll process and
management
► Rakai ► Kyotera ► Masaka ► Kalangala ► Nakasongola, ► Kayunga
All District payroll
managers
Unstable and unreliable electricity at
the district
There should be a provision of
alternative sources of power to
curb the issue of unreliable
electricity at the district.
► Buikwe All district payroll
managers
Lack of internet access to enable the
payroll managers process payroll
The district should source an
internet service provider with a
bigger network outreach and
bigger bandwidth to provide
reliable internet services.
► Rakai ► Kyotera ► Masaka ► Kalangala ► Nakasongola, ► Kayunga ► Buikwe
All District payroll
managers
Staffing
Inadequate staffing of payroll
managers at the district leading to
work overload, huge back log of
work, delayed response to payroll
queries from teachers, delay in
adding teachers to the payroll, errors
on the payroll due to fatigue caused
by huge work load, non-performance
of other duties of the PHRO due to
prioritization. It also ends up affecting
the performance of the PHRO as she
does not fulfil some of her duties
District should recruit staff to
fill all the positions in the HR
office
► Rakai ► Kyotera ► Masaka ► Kalalngala, ► Nakasongola, ► Kayunga ► Kiboga ► Buikwe ► Nakaseke
HR Department
The DEO’s office lacks a statistician
to help in the verification of the
The districts should also make
a provision for placement of a
► Rakai ► Kyotera
Deo’s office
xxix
Region Thematic Area Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
payroll.
statistician in the office of the
DEO.
► Masaka ► Kalalngala, ► Nakasongola, ► Kayunga ► Buikwe
The district lacks an IT officer to
provide support in relation to basic
computer and network
troubleshooting. This leads to delay
in preparation of the payroll as the
district HR staff do not have
knowledge in basic computer
troubleshooting.
District needs to recruit an IT
officer
► Rakai ► Kyotera, ► Masaka ► Kalangala, ► Nakasongola ► Kayunga
All district
stakeholders
Training ► Inadequate trainings on the use of the payroll infrastructure (IPPS & IFMIS)-Knowledge gap
HR staff should undergo
training in IPPS to enable
them to understand the IPPS
system.
Development and
implementation of a curriculum
for training the payroll
managers on the payroll
management systems.
► Rakai ► Kyotera ► Masaka ► Kalangala ► Nakasongola ► Kayunga ► Kiboga ► Buikwe
► HR Department
► Induction of new staff at the district is not carried out
New payroll managers should
be provided induction with
continuous training to master
the system and all changes
that frequently take place on
the system.
► Kalangala ► Nakasongola ► Kyotera ► Buikwe
All district payroll
managers
► Role ambiguity-Lack adequate knowledge and awareness of
Payroll managers should
undergo refresher training on
All district payroll
managers
xxx
Region Thematic Area Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
their roles in the payroll management process.
their roles in the payroll
process and how to
handle/approach payroll
queries
► Lack of induction and trainings on the new changes made to payroll management
The district should set aside a
budget to organise
induction/training for new
payroll mangers on their roles
in the payroll management
process. The induction/training
can be facilitated in
collaboration with MOPS
► Rakai ► Kyotera ► Masaka ► Kalangala ► Nakasongola ► Kayunga ► Kiboga
All district payroll
managers
► Refresher trainings on the IPPS and IFMIS are not carried out to also help cover changes made to the systems
Refresher training to the
payroll managers to keep
abreast with new reforms that
keep coming up.
Funding ► Low wage bill and inadequate funds to cover promotions of teachers, and salary increments, pension, arrears, delays in salary payment
The district should provide
adequate wage budget to
cater for payment of salaries
for staff and pension of retired
staff at the district to curb
EY recommends that MoPS
reviews the adequacy for
payroll funds / budget activities
at the district
► Rakai ► Kyotera ► Masaka ► Kalangala ► Nakasongola ► Kayunga ► Buikwe ► Nakaseke
All district payroll
managers
Skills ► Lack of knowledge of operation of the payroll infrastructure (IPPS & IFMIS) by the payroll managers
► Rakai ► Kyotera ► Masaka ► Kalangala ► Nakasongola
All District payroll
managers
xxxi
Region Thematic Area Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
► Kayunga ► Buikwe
► Lack of data management skills and record keeping skills by the HR officers at the districts
► Kayunga ► Buikwe
HR, DEO
► Lack of computer skills amongst the district officials
Training of staff to gain the
relevant computer skills.
► Nakaseke
► Lack payroll analysis and analytical and management skills at the districts
Staff at the district need to be
trained to gain the required
skills in payroll analysis and
management skills
► Rakai ► Kyotera ► Masaka ► Kalangala ► Nakasongola ► Kayunga ► Buikwe
HR, DEO
Communication
and Information
► Inadequate communication between stakeholders and the teachers on matters regarding payroll
Continuous sensitisation to
teachers and payroll
managers from the centre on
the required documentation
and information required to
process residual arrears and
access to the system.
► Kalangala ► Nakasongola ► Kayunga ► Buikwe ► Nakaseke
All payroll
managers
► Lack awareness of the documentation and requirements needed for staff to access the payroll.
► Kalangala ► Nakasongola ► Kayunga
HR
► Lack of a feedback mechanism between the stakeholders in the payroll management process.
Develop and implement an
effective communication
mechanism between all
payroll stakeholders.
► Kiboga
► Lack of communication and information sharing across departments at the district
► Buikwe HR, CAO, DEO
xxxii
Region Thematic Area Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
► Poor Coordination and communication between local government and the centre (MOPS and MOFPED)
► Lack of information and understanding of the process of obtaining annual increments, which teachers are entitled, the amount of the increment and the persons responsible to affect the annual increment.
► Payroll managers should seek guidance and support from MOPS on the framework for annual increments for teachers. Similarly, teachers should be sensitised on the process of annual increments such that they are made aware of their entitlements.
► Automation of the annual increments should be provided in IPPS
► Kyotera ► Masaka ► Kalangala ► Nakasongola,
All district
stakeholders
especially HR
officers
Customer Care
Poor work ethic, lack of
professionalism and integrity
Trainings in customer care
and recruitment of
professional staff by MOPs at
the district.
► Kiboga ► Nakaseke
All district payroll
managers
Guidelines Lack of payroll guidelines in place to
guide payroll managers on various
issues regarding the payroll.
There should be payroll
guidelines in place at the
district and proper training on
the same needs to be done.
► Buikwe ► Nakaseke
District auditor
Wrong interpretation of the payroll
guidelines by the payroll managers
Unclear payroll guidelines because
they lack enough detail to support
clear understanding by the users.
Payroll guidelines issued by
different stakeholders should
be elaborative, have more
details and friendly
terminologies to facilitate easy
understanding by the end
► Rakai ► Kyotera ► Masaka ► Kalangala ► Nakasongola, ► Kayunga
xxxiii
Region Thematic Area Capacity Gaps Identified Capacity building Strategies Source
Districts
Targeted
Beneficiaries
user.
5.3 Capacity Gaps and Corresponding Strategies for the Northern Region
The section presents key capacity gaps identified from the Northern region under eight thematic areas that included: Systems/ Solutions (IPPS&
IFMIS), Technology/Equipment, Training, Payroll Management Guidelines, Skills, Customer care, Communication, Staffing and funding. The
capacity gaps are aligned to the source Districts and targeted beneficiaries.
Payroll Managers’ Capacity Gaps for Northern Region and Corresponding Capacity Building Strategies
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source Districts Targeted
Beneficiaries
Northern Systems/
Solutions (IPPS&
IFMS)
Absence of IPPS and IFMS systems
Installation of IPPS and
IFMS at the districts
• Amolatar
• Nwoya
• Lamwo • Zombo
• Amudat
All District payroll
managers
Technology Unreliable power supply and lack of
backup power hence interrupting
payroll activities in case of power
failure
• Provision of stable power supply and cheaper power backup facilities
• The government should connect electricity to the districts
• Amudat
• Napak All district
stakeholders
Inadequate computers for managing
IPPS and IFIMS systems at the
• Procurement of more computers used by the
• Arua • Koboko
DEO, CAO, DIS,
CFO, HRO
xxxiv
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source Districts Targeted
Beneficiaries
districts different stakeholders of the teachers’ payroll
• Procuring adequate computers at the districts
• Provision of backup computers that could be used in cases of computer breakdowns
• Provision of personal computers to enable district officials carryout work outside the offices
• Amudat
• Moroto
• Napak • Otuke
Unstable IPPS and IFMS network
connectivity for payroll process and
management
• A stable network connectivity should be adopted and a backup connection setup to be used in case the primary connection is down
• Lira HR, DEO,
Auditor
Lack of internet access to enable the
payroll managers process payroll
• Provision of network and internet infrastructure like routers at the district
• Installation of reliable internet connections
• Amudat
• Napak
• Otuke •
All stakeholders
Staffing
Limited resources in the different
departments at the district to handle
payroll matters.
• District should recruit more staff to reduce errors and delays caused by understaffing
• Recruiting more staff to undertake the various payroll functions
• Nwoya
• Amuru
• Gulu • Amudat
• Moroto
• Napak • Otuke
• Arua
• Koboko • Yumbe
• Zombo
HR, Auditor,
DEO
xxxv
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source Districts Targeted
Beneficiaries
Training Lack of induction for new payroll
managers
• Budgeting for induction of the payroll managers before recruitments are done
• Induction of all payroll managers (not limited to the HR Department only)
• Amolatar
• Lamwo
• Nwoya • Amuru
• Gulu
• Lira • Zombo
All stakeholders
There is no training in computer skills
conducted at the districts
• Training in computer skills
• Training in basic computer applicability and system usage
• Training in ICT functions related to payroll management
• Recruiting computer literate labour force by the MoPS
• Amudat • Moroto
• Napak
• Otuke • Yumbe
Auditor, DIS
Inadequate trainings on the use of
the payroll infrastructure (IPPS &
IFMS)
• Refresher trainings in payroll management on IPPS & IFMS systems
• Zombo
• Amolatar
• Gulu
Auditor, CAO
Inadequate training of the payroll
managers and other heads of
departments.
• Refresher trainings in payroll management on IPPS & IFMS systems
• Refresher trainings in the different payroll functions
• Lira
• Amolatar
• Amuru • Nwoya
CAO, CFO, DIS
Funding Inadequate funding to facilitate the
Human Resource personnel that
travel to MOPS to access new staff
on payroll and process salary
payments.
Inadequate funds to facilitate
• Increasing the allocated funds to the different departments to aid payroll management
• Increasing the allocated funds to the induction of new staff
• Lamwo
• Amolatar
• Amudat • Nwoya
• Napak
CAO, HR
xxxvi
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source Districts Targeted
Beneficiaries
induction of new staff in payroll
management
Inadequate funds to purchase
stationery for printing pay slips
• Allocating funds for such stationery in districts’ budgets
• Provision of funds to purchase the stationary
• Moroto SHRO
Inadequate funds for monitoring and
inspection of teachers in schools
• Increasing the allocated funds to the different departments to aid payroll management
• Amolatar • Lamwo
DEO, DIS
Skills Lack of knowledge of operation of
the payroll infrastructure (IPPS &
IFMS) by the payroll managers
• Refresher trainings on IPPS and IFMS
• Koboko
• Yumbe • Arua
• Gulu
• Amolator • Nwoya
• Amuru • Lamwo
• Napak
• Otuke
HRO, Auditor,
DEO,
Inspector of
schools
Lack of IT (computer) skills amongst
the district officials
• Training in computer skills
• Training in basic computer applicability and system usage
• Training in ICT functions related to payroll management
• Recruiting computer literate labour force by the MoPS
• Koboko • Amudat
• Moroto
• Nakapirit • Napak
• Otuke
CAO, HRO,
DEO, CFO
Lack payroll analysis and
management skills at the districts
• Recruitment of statisticians to capture accurate payroll information
• Yumbe
• Koboko DEO, HRO,
Inspector of
schools
xxxvii
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source Districts Targeted
Beneficiaries
Lack of data capturing, management
and data storage skills.
• Recruitment of statisticians to capture accurate payroll information
• Training in data management i.e. data capture
• Training the data entrants in the data management procedure and standards
• Yumbe
• Otuke
• Amudat • Moroto
• Napak
• Otuke
DEO, HRO, DIS,
CAO, CFO
Communication Poor Coordination between local
government and MOPS
• Training and providing standard means of communication
• Amolator
• Lira CAO, HR, DEO
Ignorance of teachers on matters
regarding their payroll
• Training and providing standard means of communication
• Teachers and all employees should be provided with all the necessary information concerning the payroll like deduction rates, accurate salaries and procedure for applying for payment of arrears
• Lira DIS
Inadequate communication on the
payroll policies and guidelines.
Information is not shared with all
payroll managers at the district and
teachers
• Training in communication modes and provision of communication equipment at the district offices
• Koboko
• Yumbe • Zombo
DEO, CFO,
Poor record keeping especially
information concerning teachers’
salaries and bio data
• • Koboko DIS
xxxviii
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source Districts Targeted
Beneficiaries
District stakeholders don’t
communicate to teachers on
challenges they face regarding their
payroll
• Training in communication modes and provision of communication equipment at the district offices
• Koboko DIS
Customer care From the Northern region, teachers
complained about the poor customer
care they experience at the districts
and the poor work ethics amongst
the staff at the districts
• Training in customer care and professionalism.
• Training in interpersonal skills
• Training the payroll managers on how to deliver exceptional client services to the teachers
• Otuke
• Zombo
• Lira • Nwoya
• Amudat
• Yumbe
HRO, DIS, DEO
Guidelines unclear payroll guidelines • Teachers and all employees should be provided with all the necessary information concerning the payroll like deduction rates, accurate salaries and procedure for applying for payment of arrears
• Koboko CFO
Poor communication and knowledge
sharing on the payroll policies and
guidelines to all payroll stakeholders
• Payroll managers should be sensitized on the use of payroll guidelines
• Arua • Yumbe
Town clerk
No storage location for the payroll
guidelines and policies that can be
accessed by the district stakeholders
for reference in payroll management
• • Koboko DIS
Unclear role descriptions for payroll
managers
• Payroll managers should be sensitized on
• Koboko • Amolator
Municipal
education officer,
Inspector of
xxxix
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source Districts Targeted
Beneficiaries
the use of payroll guidelines
schools, CFO
Payroll guidelines and policies have
not been provided to some
stakeholders
• Payroll managers should be sensitized on the use of payroll guidelines
• Koboko
• Zombo • Yumbe
DEO, Inspector
of schools
5.4 Capacity Gaps and Corresponding Strategies for the Eastern Region
The section presents key capacity gaps identified from the Eastern region under eight thematic areas that included: Systems/ Solutions (IPPS&
IFMIS), Technology/Equipment, Training, Payroll Management Guidelines, Skills, Customer care, Communication, Staffing and funding. The
capacity gaps are aligned to the source Districts and targeted beneficiaries.
Payroll Managers’ Capacity gaps for Eastern Region and Corresponding Capacity Building Strategies
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source
Districts
Targeted
Beneficiaries
Eastern Systems/
Solutions
(IPPS& IFMIS)
Absence of IPPS and IFMIS
systems
IPPS and IFMS systems
should installed at the
district for easy access
by all stakeholders.
• Buyende
• Luuka • Namutumba
• Bulambuli
All District
payroll
managers
Manual computation of annual
teachers’ salary increments
• Namutumba
• Bugiri • Kaberamaido
• Bulambuli
• Pallisa • Mbale
• DHRO
• Primary teachers
Lack of cohesion between the
IPPS and IFMIS data
Review the interface
IPPS and IFMIS systems
at the Districts
• Namutumba
• Bugiri • Pallisa
• Kaberamaido
• Mbale •
All District
payroll
managers
Inadequate number of computers Procure computers for • Namutumba All District
xl
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source
Districts
Targeted
Beneficiaries
Technology
for managing IPPS and IFMIS
system
managing IPPS and
IFMIS system
• Bugiri
• Pallisa
• Nakapiripiriti • Buyende
• Iganga
• Bulambuli • Jinja
payroll
managers
Availability of unreliable and faulty
computers in the district offices.
Procure computers for
managing IPPS and
IFMIS system
• Namutumba
• Bugiri • Pallisa
• Nakapiripiriti
• Buyende • Iganga
• Luuka
All District
payroll
managers
Unstable IPPS and IFMS network
connectivity for payroll process
and management
Procure stable IPPS and
IFMS network
connectivity for payroll
process and
management
• Jinja
• Mbale
All District
payroll
managers
Lack of internet access to enable
the payroll managers process
payroll
Install internet services at
the Districts
• Nakapiripiriti
• Namutumba
• Mayuge • Buyende
• Luuka
• Bugiri
All District
payroll
managers
Unreliable power supply at the
districts and lack of backup power
supply hence interrupting payroll
activities
Procure power supply
backups
• Pallisa
• Bulambuli
All District
payroll
managers
Inadequate stationery and printers
in the district offices which hinders
the payroll processing
• Bulambuli
• Kaberamaido
• Jinja
DHRO
DEO
CAO
Inadequate staff at the district Recruit and fill staffing • Mayuge
• Mbale All District
xli
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source
Districts
Targeted
Beneficiaries
Staffing
leading to a huge workload for the
limited resources available hence
affecting efficiency and
effectiveness.
needs at the Districts • Iganga
• Luuka
• Nakapiripiriti • Pallisa
• Jinja
• Namutumba • Bulambuli
• Buyende
payroll
managers
There is need for a statistician to
perform data analysis and
verification of payroll information
at the district.
Recruit and fill staffing
needs at the Districts
• Namutumba • Bulambuli
• Iganga
DHRO, DEO
Training
Majority of the newly recruited
district payroll managers do not
go through an induction program
for their new roles.
Develop and implement
payroll induction program
• Bugiri
• Namutumba
• Buyende • Pallisa
• Kaberamaido • Jinja
• Iganga
All District
payroll
managers
Inadequate training of payroll
managers on payroll
management.
Develop and implement
payroll management
training
• Namutumba • Bugiri
• Pallisa
• Nakapiripiriti • Mayuge
• Buyende
• Iganga • Luuka
• Kaberamaido
• Bulambuli • Iganga
All District
payroll
managers
Lack of training on computer
operational skills
Conduct training in
computer skills
• Mayuge
• Luuka All District
payroll
managers
xlii
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source
Districts
Targeted
Beneficiaries
Inadequate trainings on the use of
the payroll infrastructure (IPPS &
IFMIS)
Conduct trainings on the
use of the payroll
infrastructure (IPPS &
IFMIS)
• Namutumba
• Bugiri
• Pallisa • Mbale
• Nakapiripiriti
• Mayuge • Iganga
• Jinja
• Bulambuli • Buyende
Lack of IPPS and IFMIS training
material to support post training
such as IPPS and IFMIS training
manuals and system guidelines.
Develop IPPS and IFMIS
training materials
• Namutumba
• Bugiri • Pallisa
• Kaberamaido
All District
payroll
managers
Funding
Limited funds to support district
operational costs.
• Buyende • Nakapiripiriti
• Mbale • Pallisa
• Jinja
All District
payroll
managers
Limited wage bill to cater for
payment of teacher’s annual
salaries and arrears.
• Namutumba
• Mbale • Bugiri
• Pallisa
• Kaberamiado • Bulambuli
• Jinja
All District
payroll
managers
Skills
Lack of wage analysis skills and
pension management skills by
stakeholders at the districts
• Nakapiripiriti • Mbale
• Namutumba
• Bugiri • Buyende
All District
payroll
managers
Lack of computer and Information
technology skills
Conduct training in
computer skills
• Nakapiripiriti
• Kaberamaido All District
payroll
managers
Incompetent staff that handle • Jinja DHRO, CFO
xliii
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source
Districts
Targeted
Beneficiaries
payroll functions a
Absence of financial management
skills
• Nakapiripiriti
CFO
Lack of payroll management skills • Nakapiripiriti
DEO
Inefficiency in data capturing,
analysis and management
Conduct training in
payroll data capture
• Nakapiripiriti
DHRO
Communication
Poor Coordination between local
government and MoPS
Develop a framework for
information sharing
between Local
Governments and MoPs
• Namutumba • Pallisa
• Iganga
All District
payroll
managers
Lack of coordination between the
Ministry of Education and Ministry
of Public service regarding
teacher transfer against the
teacher ceiling.
Develop a framework for
information sharing
between Local
Governments and MoPs
• Namutumba
• Kaberamaido
• Bugiri
All District
payroll
managers
Delayed response to salary
complaints raised by the district to
MOPS
Develop a framework for
information sharing
between Local
Governments and MoPs
• Kaberamiado
• Mbale DHRO, CFO,
DEO
Inadequate communication
amongst the different district
payroll managers.
Develop a framework for
information sharing
between Local
Governments and MoPs
• Mayuge • Iganga
• Luuka
• Namutumba • Buyende
All District
payroll
managers
Customer care
There is little and delayed
assistance rendered by the
Ministry of Public Service and
Ministry Finance Planning and
Economic Development to the
district offices.
• Nakapiripiriti
• Namutumba
• Pallisa • Bugiri
CFO, DHRO
xliv
Region Thematic Area Capacity Gaps Identified Capacity building
Strategies
Source
Districts
Targeted
Beneficiaries
Payroll
Management
Guidelines
District stakeholders reported the
lack of knowledge on the payroll
guidelines by the district official.
Some indicated the absence of
payroll guidelines.
Conduct training in the
use of payroll guidelines
• Iganga
• Namutumba
• Bulambuli • Bugiri
All District
payroll
managers
Inadequacy in the number of
periodic payroll audits performed
at the district
• Buyende • Pallisa
Internal auditor
5.5 Districts selected for the Assessment, Number of Schools, Total number of Teachers and District Officials Interviewed
District Number of district officials interviewed Number of schools visited Number of teachers interviewed
Mukono 1 2 18
Amolatar 6 2 36
Lira 11 2 19
Lamwo 5 2 16
Gulu 6 2 19
Amuru 5 2 22
Nwoya 5 2 23
Luweero 6 2 21
Zombo 6 2 16
Arua 6 2 23
Koboko 12 2 23
xlv
District Number of district officials interviewed Number of schools visited Number of teachers interviewed
Yumbe 5 2 20
Nakaseke 6 2 9
Kiboga 6 2 17
Nakapiripirit 4 2 18
Amudat 4 2 15
Moroto 6 2 25
Napak 6 2 17
Otuke 6 2 27
Wakiso 3 2 12
Buikwe 6 2 19
Jinja 5 2 37
Mayuge 6 2 36
Iganga 6 2 27
Luuka 6 2 28
Buyende 6 2 19
Namutumba 4 2 11
Bugiri 5 2 18
Pallisa 4 2 20
Mbale 5 2 16
Bulambuli 4 2 16
Kaberamiado 5 2 20
Kyegegwa 5 2 22
Kakumiro 6 2 13
Kagadi 5 2 14
Kasese 4 2 26
Ntoroko 4 2 19
Bundibugyo 4 2 21
Ntungamo 5 2 19
xlvi
District Number of district officials interviewed Number of schools visited Number of teachers interviewed
Kabale 6 2 27
Kanungu 6 2 18
Bushenyi 6 2 19
Buhweju 5 2 23
Rubirizi 5 2 20
Rakai 5 2 18
Kyotera 4 2 20
Masaka 5 2 18
Kalangala 5 2 13
Nakasongola 5 2 18
Kayunga 6 2 15
Total 268 100 1006
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