I 3 1 DEC 2018 I THE REPUBLIC OF UGANDA I OFFICE OF THE PRIME MINISTER I REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP) I FOR THE YEAR ENDED 30TH JUNE 2018 I I I OFFICE OF THE AUDITOR GENERAL UGANDA I I TABLE OF CONTENTS UST OF ACRONYMS ............................................................................................................................................2 I REPORT OF THE AUDITOR GENERAL ON THE FINANCI AL STATEMENTS OF DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP) FOR THE YEAR ENDED 30TH JUNE, 2018 .................... 3 I Opinion ................................................................................................................................................................................... 3 Basis of Opinion ...................................................................................................................................................3 I Key Audit Matters................................................................................................................................................. 4 • Implementation of Budget approved by Parliament.. ...................................................................... 4 Other Matter ......................................................................................................................................................... s • • Delayed Implementation of sub projects ...........................................................................................5 Advance to Personal Accounts ............................................................................................................. 6 I Responsibilities of the Accounting Officer for the Financial Statements ...................................................... 6 Auditor's Responsibilities for the Audit of the Financial Statements ............................................................ 7 I Other Reporting Responsibilities ........................................................................................................................ 8 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .................................................................. 9 I REPORT OF THE AUDITOR GENERAL ON THE SPECIAL ACCOUNT OPERATIONS OF DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT FOR THE YEAR ENDED 30TH JUNE, 2018 ............ 10 I I I I I I I I LIST OF ACRONYMS Acronym Meaning DRDIP Development Response to Displacement Impacts Project Gou Government of Uganda IDA International Development Agency ISA International Standards on Auditing ISSAis International Standards of Supreme Audit Institutions IESBA International Ethics Standards Board for Accountants I MOFPED Ministry of Finance, Planning and Economic Development UGX Uganda Shillings I US $ United States Dollar TAI Treasury Accounting Instructions I I I I 2 I REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP) I FOR THE YEAR ENDED 30TH JUNE, 2018 THE RT. HON. SPEAKER OF PARLIAMENT I REPORT ON THE FINANCIAL STATEMENTS Opinion I I have audited the accompanying financial statements of the Development Response to Displacement Impacts Project (DRDIP) for the year ended 30th June, 2018. The financial I statements set out on pages 10 to 20 comprise of; • Statement of receipts and payments I • Statement of comparative budget and actual performance • Statement of DRDIP disbursements • Statement of DRDIP loan balances • Notes to the financial statements including a summary of accounting policies used. I In my opinion, the project financial statements present fairly in all material respects the financial performance of the Development Response to Displacement Impacts Project (DRDIP) I for the year ended 30th June 2018 and the receipts and payments for the period then ended in accordance with the IDA guidelines and the accounting policies stated on pages 7 of the financial statements. Basis of Opinion I I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAis). My responsibilities under those standards are further described in the Auditor's ·- Responsibilities for the Audit of the Financial Statement's section of my report. I am independent of the project in accordance with the Constitution of the Republic of Uganda I (1995) as amended, the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis I for my opinion. 3 I I The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide, 2018, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the Project's ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Development Response To Displacement Impacts Project, and using the Financial Reporting Guide 2018 unless the Accounting Officer has a realistic alternative to the contrary. The Accounting Officer is responsible for overseeing the Project's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAi s will always detect a f material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAi s, I exercise professional judgment and maintain professional skepticism throughout the audit. I also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Project's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. 7 I ,, '; I • Conclude on the appropriateness of management's use of the going concern basis of I accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the project's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, I future events or conditions may cause the Development Response to Displacement Impacts Project to fail to deliver its mandate. I • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying I transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope I and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, I and where applicable, related safeguards. I From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are I therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare I circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public I interest benefits of such communication . I Other Reporting Responsibilities I n accordance with sections 19(1) of the National Audit Act, 2008, I report to you, based on I my work described on the audit of Financial Statements, that; The activities, financial transactions and information reflected in the financial statements that I have come to my notice during the audit, are in all material respects, in compl iance with the authorities which govern them. I 8 I I REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION There were o material non-compliance findings that came to my notice during the audit. I I John F.S. Muwanga AUDITOR GENERAL I KAMPALA I 17th December, 2018 I I I I I I I I I I I I I 9 I I I REPORT OF THE AUDITOR GENERAL ON THE SPECIAL ACCOUNT I OPERATIONS OF DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT FOR THE YEAR ENDED 30TH JUNE, 2018 Opinion I I have audited the special account statement of Development Response to Displacement I mpacts Project (DRDIP) for the year ended 30th June, 2018 which is set out on page 4 of the I financial statements. I In my opinion, Project Management complied in all material respects with IDA rules and procedures and that the Special Account Statement for the Development Response to Displacement Impacts Project (DRDIP) for the year ended 30th June, 2018 presents fairly in all material respects the account transactions and the closing balance as at 30th June 2018. I Management Responsibility for the Special Account Statement Project management is responsible for preparation of the special account statement and its fair presentation in accordance with the requirements of the Government of Uganda regulations and IDA guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the special account statement that is free from material misrepresentation, whether due to fraud or error and selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances. I Auditor's Responsibility I My responsibility is to express an opinion on the Special Account Statement based on my audit. I conducted the audit in accordance with International Standards on Auditing and the IDA I guidelines on auditing. Those standards and guidelines require t hat I plan and perform the audit to obtain reasonable assurance about whether the Special Account statement is free from I : Z ents. I believe that the audit provides a reasonable basis for my opinion. I John F. S. Muwanga I AUDITOR GENERAL KAMPALA 17th December, 2018 I 10 I Appendix 1 - Budget Performance Program Item Planned Budgeted Available Actual output/ Remarks Management response output/ Quantity Amount Funds quantity Description (UGX) (UGX) 01 Finance District • Transfer of 0.594 0.594 Only UGX Underfunding due The first year of the project was aimed at operations District operations 189,067,000 was to delayed sensitization and building capacity of the fund funds transferred Implementation of districts and Sub counties to implement sub projects. and roll out the project. Operations funds were sent only after this training and understanding on use of project funds was achieved. 04 DRDIP roll • Training of 0.210 0.210 DISC/ SICS Delayed Management noted the issue. Program out of DISC/SISC Training were implementation of Operations implementati conducted by project activities on activities • Project launch December 2017 Project launch commenced in June 2018 and is still on going 05 ICT !CT • Procure 31 1.868 1.868 No !CT item was Underutilization of Procurement of !CT equipment was Equipment; laptops ( procured during the resources completed and delivery done in Ql of FY MIS; Training Software & back year. 2018/19 up), 3 desktop computers, 1 ICT equipment - Out of the order worth medium duty UGX 620m, deliveries worth UGX 150m printer, 1 medium for the Photocopier, Interactive Board, printer, 15 small Scanners, laptops have been delivered. printers, 15 ADF scanners Upgrade of Lan Connectivity - Delivered and paid in full • Uoorade of ---------- - -------- c:I - internet c:J -- c::J - OIi - c:J c:::I DRDIP MIS development - I nception c:::J c:::a connectivity , LAN report was completed, awaiting sign off. set up, 17 Prototype phase to be triggered modems, 29 thereafter. No payment done thus far. Tablets, 2 Desk printers • Inclusion of module for DRDIP in the NUSAF 3 MIS plus the national budgetary model • District and National level training 06 Human • Recruitment of 5 0.230 0.230 4 staff recruited Delayed recruitment Recruitment of additional staff was Administra Resource key staffs process due to finalized. Delay in reporting was owed to tion Induction of staff delayed procedural issues in light of the queries • Induction of key conducted implementation of against a few positions. This is now in new staff the project. the final stages and the staff is expected No additional staff to report by November 2018. • Additional recruited as of June recruitment of 13 2018 staff Recruitment of Trained district staff additional staff was • Training of finalized and staff is District staff expected to report (11X14) by 3rd September 2018. Transport • Procure 6 Pick-up 1.722 1.722 No procurement Delayed Delayed procurement process due to Equipment -Double cabin done procurement administrative reviews arising from process due to bidder complaint • 1 Station wagon administrative reviews arising from • 23 motorcycles bidder complaint. 12 Grants to Transfer to 83 Sub- 29.497 29 497 UGX Delayed transfer of This was attributed to many factors but Subprojects Projects accounts in 13,706,056,293 was funds affect mainly because it was the first year of 11 districts transferred to 38 implementation of the project and emphasis was put on sub projects activities and sensitization and building capacity of the service delivery districts and Sub counties to implement and roll out the project in the first nine months as well as operationalizing the project operations and approval mechanisms. Management further explained that approval of the subprojects was done in February 2018 and disbursement of funds was made in April 2018. -- 13 - - liil -- c::; - ~ - I I I I M >< t-4 C z I w Q. Q. cs: I I I I I I I I I ._ (/) I z w ~ w I ~ ...J cs: t-4 I u z cs: z t-4 LL. I The Republic of Uganda 11 OFFICE OF THE PRIME MINISTER DEVELOPMENT RESPONSE TO DISPLACEMENT IJ IMPACTS PROJECT (DRDIP) 11 1, 1, I FINAL ACCOUNTS FOR FINANCIAL YEAR 2017/2018 1, I, l 11 11 I 11 11 11 Ir I Ii TABLE OF CONTENTS 11 Pg 11 1. Table of Acronyms 1 2. Annual Progress report ii lj 3. Statement of Management Responsibilities V 4. Receipts and Payments Account 1 5. IDA Statement of Fund Balance 2 6. Translation of Cashbook Closing balances 3 11 7. IDA Designated Account Activity Statement 4 5 8. District Cash Book Balance 11 9. Staff Advance schedule 6 1,l IO.Notes to the Accounts 1. Significant Accounting Policies (Note 1) 7 11 11. List of IDA Receipts 8 I 111. Notes to the Financial Statements (Note 3) 9 11. Exchange Gain / Loss calculations 10 12.Bank Reconciliation Statements I 1. DRDIP Design ated Account(IDA) 11 I 11. DRDIP Implementation Support Account 12 m. DRDIP District Support 13 iv. DRDIP District Subproject Closing Balances 14 13.Bank Statements DRDIP Final Accounts FY 2017118 11 11 DRDIP ANNUAL PROGRESS REPORT 11 June 29, 2017 - June 30, 2018 11 1.0 Introduction 11 Development Response to Displacement Impacts Project (DRDIP) is Community 11 Demand Driven (CDD) Project funded with credit of US $ 50 million from the International Development Agency (IDA) of the World Bank (WB) with focus on 11 refugee host communities. 11 The Project seeks to strengthen the government institutions and systems in these hitherto underserved areas and build synergies in related fields. The project will 11 specifically: a) Support infrastructure development (roads, schools, health centers and 11 others) among host communities; I b) Support environmental restoration and access to alternative sources of energy, and; c) Support livelihood projects among host communities through income 11 generating activities. 11 The Project Development Objective (PDO) is "to improve access to basic social I services, expand economic opportunities, and enhance environmental management for communities hosting refugees in the targeted areas." 11 The project was designed in Uganda in an attempt to contribute to addressing the 11 needs of host communities in targeted districts of Arua, Yumbe, Koboko, Moyo 11 and Adjumani in West Nile sub-region; Lamwo in Acholi sub region; 11 DRDIP Final Accounts FY 2017118 II 11 I I 11 Kiryandongo and Hoima in Bunyoro sub-region and Isingiro, Kamwenge and I Kyegegwa in South- W estem region of Uganda. 2.0 Project Components The project seeks to address the social, economic, and environmental impacts of I refugee presence in the host communities through interlinked technical and investment components. There are four major project components implemented in lj an integrated and sequenced fashion, focusing on mobilization and capacity building for communities and local governments, and through an implementation I process that is responsive to community priorities. DRDIP operation is to be implemented through four components namely: I 2.1) Social Economic Services and Infrastructure (SESI) - USD 27m 11 The Social Economic Services and Infrastructure Component is aimed at improving access to basic social services, economic infrastructure and improved service delivery capacity of local authorities at the target national and local levels t j with guidance from the Local Government to identify and prioritize specific projects to be funded. These are financed through community and strategic I investments. I The component has two sub-components, namely; a) Community Investment Fund b) Capacity Building for Local Planning and Decentralized Service Delivery As at 30th June 2018, 38 community Infrastructure subprojects were funded to the tune of UGX 13,706,056,293 I I I DRDJP Final Accounts FY 2017118 111 I l 11 2.2) Sustainable Environmental Management (SEM) - USD llm I; The Sustainable Environmental management component supports the government's aim to invest in integrated natural resources management including access to alternative energy source and also supports management of natural resources for current and future generations. The Component has two sub-components, namely: a) Integrated Natural Resources Management b) Access to Energy 2.3) Economic empowerment through Livelihoods program - USD 7m The objective of the livelihoods sub-component is to improve livelihoods and increase incomes and resilience of refugee hosting communities through improved productivity of traditional and non-traditional livelihood interventions. The project aims to boost income generating activities by engaging communities in alternative I livelihood projects for example value addition, fish farming, etc. I, I The Livelihood Program has two sub-components: 1) Support to Traditional and Non-Traditional Livelihoods 2) Capacity Building of community institutions for Livelihoods I 2.4) Project Management, Monitoring and Evaluation (USD Sm) Project Management will support the operational expenditures related to 11 j management and the monitoring and evaluation of the project. Its support will strengthen the planning and coordination of activities in the project, as well as the monitoring of their implementation both at central and local government levels using a tai lored Management Information System (MIS) being developed. DRDIP Fi11a/ Accounts FY 2017118 iv I. The Republic of Uganda STATEMENT OF MANAGEMENT RESPONSIBILITIES Office of the Prime Minister is required to prepare financial statements which present fairly, in all material respects, the Development Response to Displacement Impacts Projects' receipts and payments incurred during the period from 29th June 2017 to 30th June 2018. In preparing the financial statements, management is required to: • Select suitable accounting policies and then apply them consistently; • Make judgments and estimates that are reasonable and prudent, and; • State whether applicable accounting standards have been followed. Management is responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time, the financial position of The Development Response to Displacement Impacts Project, and to enable them ensure that the financial statements comply with the Donor's reporting guidelines. They are also responsible for safeguarding the assets of the Project, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of Office of the Prime Minister (Development Response to Disaster Impacts Project). ~ - {,~ ' Principal Accouht~nt DRDIP Final Accounts FY 2017/ 18 V I " - -- - - - -- - -------0-c-Fc-F"" , "H I-:C""."E-:O-:F-:T '_E_P __ ___.... RIM E_MJN...,..,.,..,JS-:TE,c,.R---------- - - - - - - -- - - - , DEVELOPMENT RESPONSE FOR DISPLACEMENT IMPACTS PROJECT (DROIP) I) IDA CREDIT No. 5821 I RECEIPTS AND PAYMENTS ACCOUNT For the Financial Year ended 30 Juae 2018 IDA Other TOTAL I I Notes Amount Amount Amount Shs Shs. Sbs. RECEIPT IDA Rcceiots (2) 57.523,400,000.00 57.523 400 000 Other Rcceiots (2) . . . . I I I PAYMESTS For<:iim Exchan1te ••ins Contract StalTSalaries (Incl. Casuals. Tern=~= 0.00 57,523,400,000.00 471,240.000.00 0.00 57,523,400,000.00 471,240,000 I Allov.-ances 88 003,999.00 88,003,999 I I I Social Sccuritv Conlributions Medical Exn,-nses CTo emolovees) Il ~ t v. Death benefits and funeral exoenses Achenisinst and Public Relations 47,124.000.00 0 00 0.00 5,593,321.00 47,124,000 . . 5,593,321 Workshops and Seminars 30.953,400.00 30,953,400 I I StaffTrainin• Recruitment Ex~ses Hire of Venue (chain, oreiector etc) Commissions and related charnes 86,690,000.00 3,n8,814.00 45 009 000.00 1.245,000.00 86 690 000 3 728 814 45,009,000 1,245,000 Books. Periodicals &. Newsoaoers 0.00 . I Comoutcr suolies and lnfonnation Technolo1?VIm Wei fare and entertainment Special meals and Drinks Printinit. Stationarv, Photocon'"no and Bindin• 0.00 6,500,000 00 0.00 29,726,500.00 . 6,500,000 29,n6,S00 . I I Small Office Eauinment 0.00 I Bank char•es and other related costs 1,537.270.00 1,537,270 Subscriotions 0.00 .. Telecommunications 11,068,930.00 11.068,930 Postae:e and Courier 0.00 I I lnfonnarion andcommuniscations Technolol!V Rent· IProduced Assets) to orovide entities Guard and Securitv services Electricitv 0.00 251.873.250.00 0.00 1,177.558.00 251,873,250 1,177,558 Water 297.344.00 297.344 I I ·, Other Utilities-(fuel, •as, firewood.charcoal General Suon Iv of Goods and Services Consullancv Services-Short tenn Insurance 0.00 5,538,000.00 676.474.000.00 0.00 . 5,538 000 676,474,000 . Travel Inland 373,191.746.91 373,191.747 Travel Abroad 8,000,000.00 I Fuel. Lubricants and Oils 30,546,962 .00 30.546,962 I Maintainance- Civil 0.00 . Maintainancc- Vehicles 1,500,000.00 I 500 000 Maintainance- Machinerv. Eauioment & Furniture 9,705,500.00 9,705,500 Transoon Eouioment 120,889,830.00 120 889,830 I Machincrv and Eouiomcnt 288,331,700.00 288,331,700 Furnirure & Fixtures 0.00 Grants to suboroiccts 0.00 . - I I I TOTAL PAYMENTS SuroluJ/1 Dtlicit) 2,595,946.125 54,927,453,875 . . 2,587 946 125 54,927,453,875 Balance bid . I I I I !DA DRDIP Dcsi1U1ated Account IDA DRDJP lmolemcntation Suooon Account Discrict Ooerations funds advances Advances to STAAC . . Sta.ff Activitv Advances . I I 'und Balance c1r (Su statement effund bolane<) 54,927,453.875- J - 54,927 .453.87S r 7 " ~ • I ~- ~ I - 11. / IL. ..... _. ~ Principal Accountant I cc 14\.._ _ w.tm.u1 ~ tor: Perman mt Secretary ~ " I Page l I OFFICE OF THE PRIME MINISTER DEVELOPMENT RESPONSE FOR DISPLACEMENT IMPACTS PROJECT (DRDIPi) IDA LOAN NO: 5821 IDA STATEMENT OF FUND BALANCE ' Amount I· Ol-Jun-17 Bank Shs - Advances - TOTAL - Surplus (Deficit) 54,927,453,875 30-Jun-18 54,927,453,875 Represented by: IDA DRDIP Designated Account 38,799,925,504 IDA DRDIP Implementation Support Account 1,323,086,474 IDA DRDIP District Support Account 1,405,059 District Operations funds advances 20,139,245 Staff Activity Advances 106,841,300 STAAC Advances 970,000,000 Subproject Advances 13,706,056,293 30-Jun-18 54,927,453,875 ... ~- +. /~ Principal Accountant -~M ~ VRDIP .... ~ ...A-.' u._J \ _,, ~ '- For: Permanent Secretary Page2 Office of the Prime Minister I DEVELOPMENT RESPONSE FOR DISPLACEMENT IMPACTS PROJECT (DRDIP) Schedule showing Translation of Cashbook Account Closing Balances For the quarter ended 30th June 2018 Closing Cash Balances Currency Uganda Shillings United States Dollars (UGX) .~'I. 11. Expenditures for current reportln& period .231 ,45, ,}. 12. Add line 10 and line 11 4.281,447 13. Add line 9 and line 12 14,623,274 14. Difference (if any) (line 8 minus line 13) (01 PARTm 15. Total forecasted amount to be paid by World Bank 21,439,499 16. Less: Closing DA balance after adjusments 21.825,492.00 17. Direct payments/SC payments 18. Add lines 16 and 17 21,825,492 19. Cash requirement from World Bank for next two reporting periods (line 15 minus line 18) ll,. ' -Total (Line 2 olus line 31 1,323 086 474 4 Add: Unoresenttd Cheaues: I Dat• EFT/Ch-ue No. PavedPu .......03e Amount . S Sul>-total of unoreseotcd tht•ues: I 6 l(Lin< 2 olus line 3 olus line 5) 1.323 086 474 7 Less: Oin,ct Debits Date Che•u• Nn. Pavee/Pu ........R: Amount . I 8 Sul>-total ofOir«:t Debits 11 9 R«ontiled Cashbook balonce (Line 6 minus Lin< 8): 1.323,086,474 Difftrtnce . &-0 I P rincipal Accou ntant I 11 } It I I OFFICE OF THE PRIME MINISTER DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT IDA Loan No: S821-UG BANK RECONCILIATION STATEMENT AS AT 30th June 201 a Account Tolle: OPM-OROIP DISTRICT SUPPORT Account No. 000030038000068 Bank Name: BANK OF UGANDA IUGXI IUGXI 1405059 1 Balllnce as ner Bank statement 1405059 2 Balllnce •• oer Cashbook 3 Uncredited c~ues/Unbanked Cash Date Chenue No. Pavee/Pu~se Amour>! Sul>-total Direct Credits Sub-Total (Une 2 clus line 31 1405059 4 Add: Unoresented Cheaues: Date EFT/C...,,ue No. Pavee/Pumose Amount 5 Sut>-t:otal of unoresented e-uea: 6 liUne 2 clus line 3 clus line 51 1405059 7 Less: Direcf Debits Date Pa·-JPu-se Amount 8 Sub-total of Dlrecf Debits 1405 059 9 Reconciled Cashbook balllnce (Une 6 minus Line 8): ,M,. ~ Difference r- P rincipal Accountant ~; t(~· #- I For: Permanent~ ecretary Pa!!e 13 1. I I I I I 1, ) Office of the Prime Minister Development Response to Displacement Impacts Project (DRDIP) IDA Loan No: 5821 Schedule showing DRDIP District Cashbook C losing Balances As at 30th June 2018 SIN District Name Suboroiects Balance (UGX' Ii I 1 ADJUMANI ARUA 2 3 HOIMA 1,072,000,000 958,000,000 1,042,000,000 11 I 4 ISINGIRO KAMWENGE 5 6 KIRYANDONC 1,582,000,000 1,588,000,000 995,203,200 1,035,000,000 11 I KOBOKO 7 8 KYEGEGWA 9 LAMWO 1,0 21,000,000 1,265,000,000 10 MOYO 1,637,000,000 I 11 YUMBE TOTAL 1,510,853,093 13,706,056,293 ~- ( . Principal Accountifnl I Page 14 I I I Account Number 000030088400010 Account Currency USO Opening Balance 0.00 Closing Balance9,999,980.80 Specified period (01-07-2017 - 30-06-2018) I Transaction Date 05-Jan-18 Value Date Reference 05-Jan-18 991FICT180050005 Description 8/0 FRNYUS33 Debit - Credit 5,000,000 Balance 5,000,000 05-Jan-18 05-Jan-18 991FINT180050063 COMM CHGS ON USD RCPT 20 - 4,999,980 OS·Jan-18 05-Jan-18 991ACRV18005004A - - 4,999,980 08-Jan-18 08-Jan-18 991ACRV18008004A - - 4,999,9&0 09-Jan-18 09-Jan-18 991ACRV18009004A - - 4,999,980 10-Jan-18 10-Jan-18 991ACRV180100048 - - 4,999,980 11-Jan-18 ll-Jan-18 991FINT180110051 DRDIP Initial transfer 1,000,000 - 3,999,980 11-Jan-18 l l-Jan-18 991ACRV18011004A . - 3,999,9&0 12-Jan-18 12-Jan-18 991ACRV18012004A - - 3,999,980 15-Jan-18 15-Jan-18 991ACRV180150049 - - 3,999,980 16-Jan-18 16-Jan-18 991ACRV18016004A - - 3,999,980 17-Jan-18 17-Jan-18 991ACRV18017004B - - 3,999,9~0 18-Jan-18 18-Jan-18 991ACRV180180049 - - 3,999,980 19-Jan-18 19-Jan-18 991ACRV180190047 - - 3,999,980 22-Jan-18 22-Jan-18 991ACRV180220046 - - 3,999,980 23-Jan-18 23-Jan-18 991ACRV180230047 - - 3,999,980 24-Jan-18 24-Jan-18 991ACRV180240048 - - 3,999,980 25-Jan-18 25-Jan-18 991ACRV180250049 - - 3,999,980 29-Jan-18 29-Jan-18 991ACRV180290048 - - 3,999,980 30-Jan-18 30-Jan-18 991ACRV180300049 - - 3,999,980 31-Jan-18 31-Jan-18 991ACRV18031004A - - 3,999,980 01-Feb-18 01-Feb-18 991ACRV180320048 - - 3,999,980 02-Feb-18 02-Feb-18 991FINT180330057 District operations Q3 FY 1718 52,454 - 3,947,526 02-Feb-18 02-Feb-18 991ACRV180330046 - - 3,947,526 05-Feb-18 05-Feb-18 991ACRV180360048 - - 3,947,526 06-Feb-18 06-Feb-18 991ACRV180370048 - - 3,947,526 07-Feb-18 07-Feb- 18 991ACRV18038004A - - 3,947,526 08-Feb-18 08-Feb-18 991ACRV180390046 - - 3,947,526 09-Feb-18 09-Feb-18 991ACRV180400046 - - 3,947,526 12-Feb-18 12-Feb-18 991ACRV180430047 - - 3,947,526 13-Feb-18 13-Feb-18 991ACRV180440049 - - 3,947,526 14-Feb-18 14-Feb-18 991ACRV180450046 - - 3,947,526 19-Feb-18 19-Feb-18 991ACRV180500048 - - 3,947,526 20-Feb-18 20-Feb-18 991ACRV180510046 - - 3,947,526 21-Feb-18 21-Feb-18 991ACRV180520048 - - 3,947,526 22-Feb-18 22-Feb-18 991ACRV18053004C - - 3,947,926 23-Feb-18 23-Feb-18 991ACRV180540040 - - 3,947,526 27-Feb-18 27-Feb-18 991ACRV18058004A - - 3,947,526 28-Feb-18 28-Feb-18 991ACRV180590049 . - 3,947,526 01-Mar-18 Ol-Mar-18 991ACRV180600046 - - 3,947,526 02-Mar-18 02-Mar-18 991ACRV180610047 - - 3,947,526 05-Mar-18 05-Mar-18 991ACRV180640043 - - 3,947,526 06-Mar-18 06-Mar-18 991ACRV180650047 - - 3,947,526 07-Mar-18 07-Mar-18 991ACRV180660048 . - 3,947,526 09-Mar-18 09-Mar- 18 991ACRV180680048 - - 3,947,526 12-Mar-18 12-Mar-18 991ACRV180710043 - - 3,947,526 13-Mar-18 13-Mar-18 991ACRV18072004A - - 3,947,526 14-Mar-18 14-Mar-18 991ACRV18073004A - - 3,947,526 15-Mar-18 15-Mar-18 991ACRV180740049 - - 3,947,526 19-Mar-18 19-Mar-18 991FINT180780035 IG Transfer 190318 250,000 - 3,697,526 19-Mar-18 19-Mar-18 991ACRV180780047 - - 3,697,526 20-Mar-18 20-Mar-18 991ACRV180790048 - - 3,697,526 22-Jun-18 22-Jun-18 991ACRV18173004Z - - 9,999,9~1 25-Jun-18 25-Jun-18 991ACRV181760050 - - 9,999,981 26-Jun-18 26-Jun-18 991ACRV18177004Y - - 9,999,981 27-Jun-18 27-Jun-18 991ACRV18178004Y - - 9,999,981 28-Jun-18 28-Jun-18 991ACRV18179004X - - 9,999,981 29-Jun-18 29-Jun-18 991ACRV18180004\N - - 9,999,9&1 Account Number 000030088000058 Account Currency UGX l Opening Balance 0.00 Closing Balancel,405,059.00 Specified period (01-07-2017 - 30-06-2018} 11 Transaction Date Description Debit Credit Balance 02-Feb-18 District operations Q3 FY 1718 - 189,067,000 189,067,000 I 02-Feb-18 5900YUMBE OPER 17005 OPMDR 02-Feb-18 5900ADJU OPER 17005 OPMDR 17,417,000 16,997,000 - - 171,650,000 154,653,000 02-Feb-18 5900ARUA OPER 17005 OPMDR 17,417,000 - 137,236,000 It 02-Feb-18 5900HOIMA OPER 17005 OPMDR 02-Feb-18 59001SINGI OPER 17005 OPMDR 17,417,000 17,417,000 - - 119,819,000 102,402,000 02-Feb-18 5900KAMW OPER 17005 OPMDR 16,997,000 - 85,405,000 11 02-Feb-18 5900KIRYA OPER 17005 OPMDR 02-Feb-18 5900KOBOK OPER 17005 OPMDR 16,997,000 16,997,000 - - 68,408,000 51,411,000 02-Feb-18 5900KYEG OPER 17005 OPMDR 16,997,000 - 34,414,000 11 02-Feb-18 5900LAMWO OPER 17005 OPMDR 02-Feb-18 5900MOYO OPER 17005 OPMDR 17,417,000 16,997,000 - - 16,997,000 - 13-Apr-18 Disbursement Cycle 1 topup - 117,651,918 117,651,918 11 16-Apr-18 Disb 1 Lot 1 D 16-Apr-18 5900ARUA SUB 17006 OPMDR - 958,000,000 13,589,809,434 - 13,707,461,352 12,749,461,352 16-Apr-18 5900KYEG SUB 17006 OPMDR 1,021,000,000 - 11,728,461,352 l 16-Apr-18 5900LAM SUB 17006 OPMDR 16-Apr-18 5900KOBO SUB 17006 OPMDR 1,265,000,000 1,035,000,000 - - 10,463,461,352 9,428,461,352 1,510,853,093 - 7,917,608,259 11 16-Apr-18 5900YUM SUB 17006 OPMDR 16-Apr-18 5900KAMW SUB 17006 OPMDR 16-Apr-18 5900MOY SUB 17006 OPMDR 1,588,000,000 1,637,000,000 - - 6,329,608,259 4,692,608,259 16-Apr-18 5900HOIM SUB 17006 OPMDR 1,042,000,000 - 3,650, 608,259 16-Apr-18 5900ADJ SUB 17006 OPMDR 1,072,000,000 - 2,578,608,259 16-Apr-18 59001SING SUB 17006 OPMDR 1,582,000,000 - 996,608,259 Ii I 16-Apr-18 5900KIRYA SUB 17006 OPMDR 995,203,200 - 1,405,059 I I 11 Account Number 000030088000059 Account Currency UGX 11 Opening Balance 0 .00 Closing Balancel,323,086,474.00 Specified period (01-07-2017 - 30-06-2018) 11 Transaction Date Description Debit Credit Balance 11-Jan-18 DRDIP Initial transfer - 3,634,670,000 3,634,670,000 1, 11-Jan-18 5900HENRY 17002 OPM DR 11-Jan-18 S900PEDS0N 17002 OPM DR 67,210,000 960,000 - - 3,567,460,000 3,566,500,000 11-Jan-18 S900AS11MWE 17002 OPM DR 1,870,000 - 3,564,630,000 11 11-Jan-18 5900BAFAKI 17001 OPM DR 11-Jan-18 5900SUSAN 17002 OPM DR 3,930,000 880,000 - - 3,560,700,000 3,559,820,000 11-Jan-18 5900CARO 17001 OPM DR 2,220,000 - 3,557,600,000 11 11-Jan-18 5900SPEC 17002 OPM DR 11-Jan-18 5900AJ IGA T 17001 OPM DR 2,750,000 1,970,000 - - 3,554,850,000 3,552,880,000 560,000 - 3,552,320,000 IJ 11-Jan-18 5900H ILDA 17002 OPM DR l l-Jan-18 5900LEIRA M 17001 OPM DR 11-Jan-18 5900DUNGU 17002 OPM DR 1,960,000 1,650,000 - - 3,550,360,000 3,548,710,000 - 3,546,890,000 11 11-Jan-18 59000CAYA S 17001 OPM DR 1,820,000 11-Jan-18 5900SAM M 17001 OPM DR 1,970,000 - 3,544,920,000 11-Jan-18 5900BAFAKI 17002 OPM DR 3,270,000 - 3,541,650,000 - 11 11-Jan-18 5900LUBEGA 17002 OPM DR 11-Jan-18 59000DERA A 17002 OPM DR 440,000 1,120,000 1,870,000 - - 3,541,210,000 3,540,090,000 3,538,220,000 11-Jan-18 59000DORA 17002 OPM DR 11 11-Jan-18 5900LEI RA 17002 OPM DR 11-Jan-18 5900KAMYA 17002 OPM DR 1,120,000 1,870,000 - - - 3,537,100,000 3,535,230,000 3,534,110,000 11-Jan-18 5900SOWATE 17002 OPM DR 1,120,000 23-Jan-18 5900BAFAKI CHA 17004 OPM DR 11,196,000 - 3,522,914,000 23-Jan-18 5900NSSF 17004 OPM DR 8,466,000 - 3,514,448,000 23-Jan-18 5900HENRY YIGA 17003 OPM DR 646,000 - 3,513,802,000 23-Jan-18 5900HENRY YIGA 17004 OPM DR 7,456,000 - 3,soG,346,oqo 23-Jan-18 5900STEVEN MUKASA 17004 OPM DR 7,456,000 - 3,498,890,odo 23-Jan-18 5900SAMUEL OWEN 17004 OPM DR 9,326,000 - 3,489,564,000 02-Feb-18 5900MUC COLLEGE OF BUS 17006DRDIP 117,104,000 - 3,372,460,000 14-Feb-18 5900BAFAKI 17007 OPM DR 4,092,667 - 3,368,367,333 14-Feb-18 5900KIYEGA 17007 OPM DR 720,000 - 3,367,647,333 14-Feb-18 59000CAYA S 17007 OPM DR 4,665,333 - 3,362,982,000 14-Feb-18 59000DERA A 17007 OPM DR 1,120,000 - 3,361,862,000 14-Feb-18 59000DORA 17007 OPM DR 1,733,333 - 3,360,128,667 14-Feb-18 5900AS11MWE 17007 OPM DR 1,496,000 - 3,358,632,667 14-Feb-18 5900BATIE 17007 OPM DR 1,120,000 - 3,357,512,667 14-Feb-18 5900MUSANA 17007 OPM DR 1,120,000 - 3,356,392,667 14-Feb-18 5900MALINGA 17007 OPM DR 1,120,000 - 3,355,272,667 14-Feb-18 5900MUC COLL 17008 OPMDR 409,864,000 - 2,945,408,667 15-Feb-18 17009 OPM DR WHT 1,794,072 - 2,943,614,595 15-Feb-18 5900JBN 17180 OPM N3 28,107,128 - 2,915,507,467 15-Feb-18 Transaction amount - 6,790,750 2,922,298,217 20-Feb-18 59000DORA 17010 OPM DR 1,245,000 - 2,921,053,217 20-Feb-18 5900HENRY 17010 OPM DR 54,532,600 - 2,866,520,617 20-Feb-18 5900AS11MW E 17010 OPM DR 1,245,000 - 2,865,275,617 20-Feb-18 5900SPEC 17010 OPM DR 880,000 - 2,864,395,617 19-Mar-18 5900MWAKA TONNY17022 OPM DR 380,000 - 2,471,181,337 19-Mar-18 59000CAYA S 17022 OPM DR 520,000 - 2,470,661,337 19-Mar-18 5900NAGAWA LEIR 17022 OPM DR 720,000 - 2,469,941,337 19-Mar-18 5900LUBEGA 17022 OPM DR 380,000 - 2,469,561,337 19-Mar-18 5900JOEL WANJALA17022 OPM DR 560,000 - 2,469,001,337 19-Mar-18 5900KIYEGA 17022 OPM DR 360,000 - 2,468,641,337 19-Mar-18 5900NEWV1SION 17023 OPM N3 1,864,407 - 2,466,776,930 19-Mar-18 59000DERA A 17022 OPM DR 560,000 - 2,466,216,930 0N 17024 OPM N3 19-Mar-18 5900NEWVIS1 1,864,407 - 2,464,352,523 19-Mar-18 59000DORA 17022 OPM DR 380,000 - 2,463,972,523 19-Mar-18 5900NEWVISION 17025 OPM N3 1,864,407 - 2,462,108,116 19-Mar-18 5900HENRY 17022 OPM DR 480,000 - 2,461,628,116 19-Mar-18 5900SPEC 17022 OPM DR 600,000 - 2,461,028,116 19-Mar-18 5900MUSANA 17022 OPM DR 480,000 - 2,460,548,116 19-Mar-18 5900BATIE 17022 OPM DR 480,000 - 2,460,068,116 19-Mar-18 5900UMLIM 17022 OPM DR 600,000 - 2,459,468,116 19-Mar-18 5900ROBERT 17022 OPM DR 380,000 - 2,459,088, llq 19-Mar-18 59000MARA 17022 OPM DR 220,000 - 2,458,868,116 19-Mar-18 5900AWILI 17022 OPM DR 520,000 - 2,458,348,11~ 19-Mar-18 5900NYEKO G17022 OPM DR 220,000 - 2,458,128,116 20-Mar-18 Transaction amount - 935,000 2,459,063,116 22-Mar-18 5900BOMAH H 17024 OPM DR 7,176,900 - 2,451,886,216 22-Mar-18 5900NEWV1SION 17025 OPM DR 1,864,407 - 2,450,021,809 22-Ma r-18 5900NEWVISION 17026 OPM DR 1,864,407 - 2,448,157,402 22-Mar-18 5900RESTAU AFR 17027 OPM DR 6,768,000 - 2,441,389,402 22-Mar-18 5900UMEME 17028 OPM DR 171,288 - 2,441,218,114 23-Mar-18 MARCH 18PAYE170290PMDOR 18,184,000 - 2,423,034,114 23-Mar-18 5900SAMUEL OWEN 17029 OPM DR 9,326,000 - 2,413,708,114 23-Mar-18 5900BAFAKI CHA 17029 OPM DR 11,196,000 - 2,402,512,114 23-Mar-18 5900SBUG350404 8,466,000 - 2,394,046,114 23-Mar-18 5900HENRY YIGA 17029 OPM DR 7,456,000 - 2,386,590,114 23-Mar-18 5900STEVEN MUKASA 17029 OPM DR 7,456,000 - 2,379,134,114 05-Apr-18 5900HENRY 17030 OPM DR 85,140,400 - 2,293,993,714 05-Apr-18 5900AS11 MWE 17030 OPM DR 1,245,000 - 2,292,748,714 ! 05-Apr-18 5900SPEC 17030 OPM DR 880,000 - 2,291,868,714 l 05-Apr-18 5900BATIE 17030 OPM DR 960,000 - 2,290,908,714 - I: l 05-Apr-18 5900LIMLIM 17030 OPM DR 05-Apr- 18 5900ROBERT 17030 OPM DR 05-Apr-18 5900ADUKULE J 17030 OPM DR 1,200,000 440,000 1,245,000 - - 2,289,708,714 2,289,268,714 2,288,023,714 05-Apr-18 5900LEIRAH M 17030 OPM DR 1,120,000 - 2,286,903, 71;4 05-Apr-18 5900JOEL WANJ 17030 OPM DR 1,120,000 - 2,285,783,71;4 05-Apr-18 5900MWAKA T 17030 OPM DR 1,245,000 - 2,284,538, 7]4 05-Apr-18 5900LUBEGA 17030 OPM DR 1,245,000 - 2,283,293,7](4 05-Apr-18 5900BAFAKI 17030 OPM DR 1,120,000 - 2,282,173,714 05-Apr-18 5900KIYEGA 17030 OPM DR 720,000 - 2,281,453,714 05-Apr-18 5900CARO 17030 OPM DR 1,040,000 - 2,280,413,714 05-Apr-18 5900KISAKA 17030 OPM DR 1,040,000 - 2,279,373,714 05-Apr-18 59000CAYA S 17030 OPM DR 1,040,000 - 2,278,333,7i4 05-Apr-18 5900MWEHEYO 17030 OPM DR 1,245,000 - 2,277,088,714 11-Apr-18 5900HENRY 17032 OPM DR 836,000 - 2,276,252,714 11-Apr-18 5900PANDE 17031 OPM DR 23,810,000 - 2,252,442,714 13-Apr-18 Disbu rsement Cycle 1 topup 117,651,918 - 2,134,790,796 I I·I 17-May-18 5900MWEHEYO 17045 OPM DR 1,936,500 - 1,605,737,456 17-May-18 5900AJIGA TONNY17045 OPM DR 1,936,500 - 1,603,800,956 11 17-May-18 5900HENRY YIGA 17045 OPM DR 17-May-18 5900KIYINGI C 17042 OPM DR 29,669,600 402,000 - - 1,574,131,356 1,573,729,356 17-May-18 S900DICKS0N 17045 OPM DR 1,936,500 - l,571, 792,856 I 17-May-18 24-May-18 KWOKENDE ISAAC ID 65264 170 - 840,000 402,000 - 1,572,194,856 1,571,354,856 I l\ 24-May-18 KWOKENDE ISAAC ID 65264 24-May-18 5900HENRY 17046 OPM DR 3,170,000 836,000 - - 1,568,184,856 1,567,348,856 24-May-18 5900UMEME 17047 OPM DR 195,488 - 1,567,153,368 24-May-18 5900NWSC 17048 OPM DR 42,020 - 1,567,111,348 •1 24-May-18 59001MPERIAL 17049 OPM DR 30-May-18 KWOKENDE ISAAC ID 65264 31-May-18 Transaction amount 7,798,000 18,681,000 - - - 840,000 1,559,313,348 1,540,632,348 1,541,472,348 •1 06-Jun-18 5900NINA INT 17053 OPM DR 06-Jun-18 5900FOOTSTEPS FU 17054 OPM DR 93,432,203 27,457,627 - - - 1,448,040,145 1,420,582,518 1,419,082,518 •1 06-Jun-18 5900SPEC 17055 OPM DR 1,500,000 06-Jun-18 Transaction amount - 216,000 1,419,298,518 12-Jun-18 Transaction amount - 310,000 1,419,608,518 - •1 13-Jun-18 5900BATIE 17056 OPM DR 1,080,000 1,418,528,518 13-Jun-18 5900MUSANA SAM17056 OPM DR 1,080,000 - 1,417,448,518 13-Jun-18 5900ASIIMWE 17056 OPM DR 2,224,600 - 1,415,223,918 •1 13-Jun-18 5900KIYINGI C 17057 OPM DR 19-Jun-18 Transaction amount 19-Jun-18 5900HENRY 17058 OPM DR 441,000 - 2,000,000 - 12,000 - 1,414,782,918 1,414,794,918 1,412,794,918 19-Jun-18 5900RESTAU AFR 17059 OPM DR 893,000 - 1,411,901,918 I 19-Jun-18 5900MMMW P 17060 OPM DR 19-Jun-18 REST AFR WHT 17059 OPM DR 9,635,769 57,000 - - 1,402,266,149 1,402,209,149 •1 19-Jun-18 MMMW WHT 17060 OPM DR 22-Jun-18 5900UMEME 17063 OPM DR 22-J un-18 5900NWSC 10288 OPM DR 615,049 320,782 91,244 - - - 1,401,594,100 1,401,273,318 1,401,182,074 •1 22-Jun-18 5900VIVO ENE 17065 OPM DR 22-Jun-18 5900HENRY YIGA 17061 OPM DR 22-Jun-18 5900STEVEN MUKAS 17061 OPM DR 2,000,000 7,456,000 7,456,000 - - - 1,399,182,074 1,391,726,07'4 1,384,270,074 •1 22-Jun-18 5900SAMUEL OWEN 17061 OPM DR 22-Jun-18 5900BAFAKI CHA 17061 OPM DR 22-Jun-18 5900SBUG404448 9,326,000 11,196,000 8,466,000 - - - 1,374,944,074 1,363,748,074 1,355,282,074 •1 22-Jun-18 5900M ID WORLD 17062 OPM DR 22-Jun-18 JUNE 18 PAYE 17061 OPM DR 3,280,600 18,184,000 - - 1,352,001,474 1,333,817,474 I,I 22-Jun-18 W HT MID WORL 17062 OPM DR 27-Jun-18 5900MWAKA T 1706600PM DR 209,400 2,279,600 - - 1,333,608,074 1,331,328,474 27-Jun-18 5900MUSANA SAM17066 OPM DR 1,200,000 - 1,330,128,474 1,300,000 - 1,328,828,474 •1 27-Jun-18 59000CAYA S 17066 OPM DR 27-Jun-18 5900HENRY 17066 OPM DR 1,750,000 - 1,327,078,474 27-Jun-18 5900SPEC 17066 OPM DR 1,100,000 - 1,325,978,4~4 - 1,323,086,474 •1 27-Jun-18 5900BATIE 17066 OPM DR 2,892,000 •1 I I