reports/KCCA Report of Auditor General 2019/KCCA Report of Auditor General 2019.md

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### THE REPUBLIC OF UGANDA

### REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY

**FOR THE YEAR ENDED 30 TH JUNE 2019**

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### TABLE OF CONTENTS

List of Acronyms - 2  
Opinion - 3  
Basis of Opinion - 3  
Key Audit Matters - 3  
  1.0 Implementation of the approved budget - 3  
Emphasis of Matter - 7  
  2.0 Management of Domestic arrears - 7  
  2.1 Outstanding domestic arrears - 7  
  2.2 Failure to Budget for Domestic Arrears - 8  
Other Information - 10  
Management Responsibilities for the Financial Statements - 10  
Auditor’s Responsibilities for the Audit of the Financial Statements - 11  
Other Reporting Responsibilities - 12  
Report on the Audit of Compliance with Legislation - 12  
  3.0 Staff Performance Management Initiatives - 12  
  3.1 Performance Agreements - 12  
  3.2 Completion of performance appraisals - 13  
  3.3 Completion of Semi-annual Performance Reviews - 13  
  3.4 Mechanism of staff attendance - 13  
  3.5 Existence of rewards and sanctions committee - 13  
  3.6 Client Charter - 13  
  4.0 Land Management Issues - 13  
  4.1 Failure to transfer ownership of the Authorities Property - Land titles - 13

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### LIST OF ACRONYMS

| **Acronym** | **Meaning** |  
|---|---|  
| ISSAIs | International Standards of Supreme Audit Institutions |  
| INTOSAI | International Organization of Supreme Audit Institutions |  
| KCCA | Kampala Capital City Authority |  
| KIIDP | Kampala Institutional And Infrastructure Development Project |  
| MDA | Ministries, Departments and Agencies |  
| NSSF | National Social Security Fund |  
| NTR | Non-Tax Revenue |  
| PAYE | Pay As You Earn |  
| PFMA | Public Finance Management Act, 2015 |  
| TAIs | Treasury Accounting Instructions |  


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### REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY

**FOR THE YEAR ENDED 30 TH JUNE 2019**

### THE RT. HON. SPEAKER OF PARLIAMENT Opinion

I have audited the accompanying financial statements of Kampala Capital City Authority (KCCA) which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

In my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as at 30 th June 2019 and its financial performance and cash flows for the period then ended, in accordance with the provisions of the Public Finance Management Act, 2015, KCCA Act 2010 and International Public Sector Accounting Standards (IPSAS).

### Basis of Opinion

I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statement’s section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda, 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 for my opinion.

### Key Audit Matters

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and during implementation, effort is required to achieve the agreed objectives/targets for the entity within the available resources.

It has been observed over the years that planned and budgeted for activities of a number of Government entities are not implemented, thereby affecting service delivery.

In the overall office-wide planning, I assessed risks like the inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement entity planned activities. The focus was put on the planned outputs of the entities which greatly impact on the wellbeing of communities.

Consequently, I developed procedures in order to address the performance of the budget of the entity:

- Ascertaining the amount received by the entity and the source of the funding
- Inquiring from management about off-budget financing received and ascertaining the basis for the off-budget financing, if any.
- Comparing the approved budget against the actual receipts
- Comparing the planned vote function outputs against the actuals and determining the variances
- Reviewing utilisation of the funds.

Based on the procedures performed, I observed the Authority has a constitutional mandate to facilitate the delivery of quality services to the people in Uganda’s Capital City-Kampala. In addition, the Authority deals with matters such as initiation of policies, setting delivery standards, determining taxation levels, enacting legislation for proper management of the City, constructing and maintain roads, organising and managing traffic among others.

To achieve this mandate, the KCCA planned to implement and achieve a number of both recurrent and development deliverables under various programmes. A review of the entity’s ministerial statements, approved work plans and budgets revealed that the Authority had an approved budget of UGX.315,388,545,309, out of which UGX.289,023,059,777 was released. The key deliverables for the financial year 2018/19 were summarized in the table below.

##### Table: Showing key deliverables for KCCA for the year

| **Sn** | **Key deliverables** | **Amount UGX.** | **Cumulative percentage of the approved budget** |  
|---|---|---|---|  
| 1 | Output: 02 Urban Road Maintenance | 2,300,000,000 | 0.73 |  
| 2 | Output: 04 Street Lights Maintenance | 900,000,000 | 1.01 |  
| 3 | Construction and Maintenance of Drains LOT 1:Design Update and Construction of Selected Drainage Systems in Kampala City | 77,842,564,000 | 25.70 |  
| 4 | Output: 03 Traffic Junction and Congestion Improvement | 2,274,436,000 | 26.42 |  
| 5 | Output: 82 Drainage Construction | 23,404,900,000 | 33.84 |  
| 6 | Output: 01 Urban planning, policies, laws and strategies | 1,487,635,000 | 34.31 |  
| 7 | Output: 02 Building licensing and approvals | 135,828,000 | 34.35 |  


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The Authority planned to achieve the above deliverables through the implementation of 193 outputs. I sampled 45 out-puts worth UGX.206,936,950,000 representing 65% of the total budget for review and below are my findings.

|| **Observation** | **Recommendation** |  
|---|---|---|  
| **1.1** | **Revenue performance** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2018/2019 and noted that out of the budgeted revenue of UGX.126,899,636,512 the year 2018/19, only UGX.90,553,865,805 was collected representing the performance of 71% of the target. for to collect revenue affects the implementation of the Authority planned activities. indicated that the main cause of failure to realise the revenue target was the failure to resume collection of Commercial Road User fees from commercial vehicles operating in the city especially taxis, following its suspension in 2017. Since the fees were revised following their suspension, a new legal Instrument to cater for the new fees has to be in place before the resumption of collections. The new Instrument has been scheduled for Cabinet final approval and about UGX.18 billion projected to be realised from this source during the financial year 2018/19. Also the streamlining of boda-boda operations in the City is to be spearheaded by the Ministry of Internal Affairs because of the security interests in relation to that sector. I Failure Management | I for advised  the Accounting Officer to engage  the responsible stakeholders to have the new legal instrument  the new rates approved. The  Accounting Officer should also, engage the Ministry of Internal Affairs to expediate the process of streamlining boda- boda operations in order  raise revenue to |  
| **1.2** | **Off budget receipts** noted the Authority received off-budget financing to a tune of UGX.14,401,147,891 which was never paid into the consolidated fund as required by Section 36(6), 43 and 44(20) of the PFMA 2015 which requires all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. These funds were received directly from development partners for undertaking a number of activities financing distorts planning, which may result in duplication of activities and is also conflicts with the Public finance Management Act 2015. stated that they have always sought government’s approval for receipts of all these resources as required by S 44(1) and these funds are approved by the Minister of Finance Planning and Economic Development. In the budgeting process for the financial year (FY) 2018/19, no platform had been availed to budget for these resources in the budgeting tool. An effort to get a supplementary budget was sought, but it was fruitless. I Off-budget Management | I advised the Accounting Officer to continue engaging with the Ministry of Finance  for supporting the entity on the management of  off-budget receipts. |  
| **1.3** | budgeted  but UGX.289,022,971,396 was warranted resulting in a budget shortfall of UGX.26,365,573,913 representing 8.3%. to receive UGX.315,388,545,309  Out of the warrants of UGX.289,022,971,396, UGX.278,552,276,158 was spent by the entity resulting into unspent balance of observed that:  KCCA I **Under absorption of funds** | I advised the Accounting Officer to ensure that all the funds availed are fully absorbed. |  


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|| UGX.10,456,269,889 representing an absorption level of 96.4%. The unspent balances at the end of the financial year were subsequently swept back to the consolidated fund account. Refer to the table below; **APP EST (A) KCCA (BILLIONS) UGX** **RELEASE (B) (billions) UGX** 289.023 **Variance C= (A-B) (billions) UGX** 26.365 **Expenditure** **(D)** UGX** **(billions)** **Unspent (B-D) (billions)UGX** 315.388 278.566 10.457 FY18/2019 in the budget and under absorption may result in non- implementation of planned activities. The under absorption also negates the purpose for which funds were warranted. indicated that the failure to absorb funds was because the Authority only collected UGX.90.56 billion out of UGX.102.17 billion released as AIA and therefore spending beyond the collected amount would mean spending government money without authority. Shortfalls Management |<|<|<|<|<|<|<|<|<||  
|---|---|---|---|---|---|---|---|---|---|---|---|  
| **KCCA** |^|<|<|<|<|<|<|<|<|<|^|  
| FY18/2019 |^|<|<|<|<|<|<|<|<|<|^|  
| in the budget and under absorption may result in non- implementation of planned activities. The under absorption also negates the purpose for which funds were warranted. indicated that the failure to absorb funds was because the Authority only collected UGX.90.56 billion out of UGX.102.17 billion released as AIA and therefore spending beyond the collected amount would mean spending government money without authority. Shortfalls Management |^|<|<|<|<|<|<|<|<|<|^|  
| **1.4** | of the 193 activities with a total budget of UGX.315,388,545,309 implemented by the entity during the financial year, I sampled and reviewed 45 activities with a budget of UGX.206,936,950,000 representing 65% of the total budget as indicated the table below. **Table showing planned and sampled outputs**  Details  **Budget (UGX) Bn** Total Outputs/activities Outputs/activities sampled Percentage **Num ber** 193 45 **32%** 315.388 206.936 **65%** **Non Quantification of outputs/activities** of the entity performance reports for the financial year 2018/2019 revealed that out of 45 activities assessed, 26 activities representing 58% of the total outputs were not quantified to enable measurement of performance — details in **Appendix I.** observed that, in these cases, management reported in generic ways, i.e. Purchase of Light Equipment, Maintenance of streetlights and traffic junctions, Policy and Advisory Capacity Building for technical staff, Civil Litigation Criminal Prosecution Law Enforcement, Policies, laws, strategies and guidelines, Health Infrastructure Rehabilitation, among others. to plan and report on the quality/quantity of activities implemented renders it difficult to establish individual activity costs for each planned output, and this curtails effective accountability when funds are subsequently spent. Further, without clearly spelt out planned outputs, I could not ascertain whether funds appropriated by Parliament and released were actually spent and the intended objectives achieved. The Accounting Officer explained that KCCA operates under nine sectors and has faced constraints in staffing which has affected the quality of the detailed budgets prepared in the budgeting tool. KCCA have since recruited more Planners, Accountants and Economists to strengthen the budgeting and reporting function and management is optimistic that this will be improved upon in the FY 2020/21. I Out Review Failure |<|<|<|<|<|<|<|<|<| addition to the recruitment  of planners  and accountants,  the Authority needs to strengthen  the Monitoring  and Evaluation function to ensure that activities in the plans are well stated and quantified. In |  
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| **1.5** | analysis of the outputs/activities that were quantified revealed that although the entity absorbed (96.8%) of the funds that were released, some of the activities remained either partially or not implemented at all. Out of the 19 quantified outputs/activities assessed, 5 outputs/activities representing 26.3% were implemented; 11 output/activity representing 57.9% was partially implemented while 3 output/activity representing 15.8% was not implemented at all. Details are in **Appendix I.** below is a table showing a summary of the implementation status. **Table showing the level of implementation** fully **S/n Reporting Outputs** Fully Implemented Partially Implemented Not Implemented Total outputs 5 11 3 **9** **Performance** **in %**  26.3 57.9 15.8 **100** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the Authority did not carry out research on extended periodic maintenance. The Accounting Officer explained the main reason for the partial implementation and non-implementation of some out-puts were the garnishees orders that affected the operations of the Authority. 1 2 3 **Implementation of the quantified planned outputs** An Non-implementation |<|<|<|<|<| advised  the Accounting Officer to ensure that activities are implemented as planned. addition  the Accounting Officer should liaise with the Ministry of Finance for a strategy of settling  the Authority’s  obligations to avoid garnishing  of accounts. I I |  
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### Emphasis of Matter

Without qualifying my opinion, I draw attention to the following matters disclosed in the financial statements that, in my judgement, are of such importance and fundamental to users’ understanding of the financial statements.

**2.0**

### Management of Domestic arrears

### 2.1 Outstanding domestic arrears

Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by Parliament for that financial year.

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arrears remains a challenge. The table below shows the trend analysis of the domestic arrears for the past three years.

| No | Year End | Amount (UX) | % increase/decrease |  
|---|---|---|---|  
| 1 | 30 th June 2017 | 29,536,261,108 ||  
| 2 | 30 th June 2018 | 36,433,402,250 | 23 |  
| 3 | 30 th June 2019 | 33,251,156,514 | -9 |  


Accrued domestic arrears adversely hamper budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. This may also result in litigation for non-payment of services already consumed.

In their response, management explained that the domestic arrears mainly relate to financial years 2016/17, and FY 2017/18 and arose from Garnishee orders issued that drew resources which would have been used to settle the unpaid bills. Because government has not financed the domestic arrears, the position has not improved significantly

I advised the Accounting Officer to engage with the Ministry of Finance to find sustainable avenues of settling all the arrears that remained outstanding by the close of the financial year.

**2.2**

### Failure to Budget for Domestic Arrears

Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates.

KCCA had arrears to the tune of UGX.36,433,402,250 outstanding from the prior year. A review of the approved budget estimates of the entity for the financial year under review indicated that only UGX.825,708,256 budget provisions were made towards the settlement of domestic arrears.

Failure to budget for domestic arrears exposes the entity to a risk of penalties and fines resulting from litigation against the Authority. There is also a risk of diverting funds from items for which they were appropriated to settle arrears.

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| **No** | **Details** | **Amount (UGX)** |  
|---|---|---|  
| 1 | KIIPD | 14,972,408,455 |  
| 2 | KCCA TSSA | 9,959,356,138 |  
|| **Total** | **24,931,764,593** |  


If the Authority's funds are not safeguarded from Garnishee orders, there is a likelihood that the Authority’s activities may stall because of the accumulation of interest on unpaid certificates since most of the authority activities are of civil works in nature, in addition to delayed service delivery.

In their response, management stated that it has over the years committed additional resources to budget for settlement of litigation cases as a way of avoiding garnishee orders. Unfortunately, the allocation is insufficient to cater for overwhelming judgement amounts by Courts of Law for example, in the above two cases. Prior negotiations have also been undertaken.

I advised the Accounting Officer to engage MoFPED in consultation with MoJCA to develop strategies to safeguard its funds from Garnishee orders by budgeting and paying off litigations fees as they fall due, and also explore the possibility of allocating some of the locally generated resources to settlement of outstanding obligations as a way reducing the effects of the outstanding commitments on the operations of the Authority.

### 2.4 Outstanding long-term borrowing

I observed that the Authority has an outstanding long-term borrowing of UGX.42,570,488,999 arising from development credit agreement between IDA and KCC on behalf of Government entered into on 12 th August 1991 for improvement of waste management in the city, production of up to date maps of Kampala and strengthening the financial and personnel management systems and services.

However, this loan has never been serviced, and as such, the outstanding balance of UGX.42,570,488,999 remained on the KCCA books as an obligation pending clearance. Management indicated that the Authority does not have the capacity to clear or service this obligation.

The continued disclosure of this liability in the books of KCCA is a potential misrepresentation of KCCA obligations since there is a remote probability that KCCA will ever repay this loan.

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contrary to the law and exposes the Authority to avoidable charges in the form of fines and penalties.

The Accounting Officer noted the observation and indicated that management has always endeavoured to settle outstanding arrears.

I advised the Accounting Officer to ensure that timely remittances are made as provided for under the NSSF Act.

**2.6**

### Non-remittance of Pay as You Earn (PAYE)

I observed that Pay As You Earn (PAYE) for the Authority amounting to UGX.27,809,236,591 remained unpaid by the close of the year 30 th June 2019. Violation of the Income-tax law attracts fines and penalties thus reducing funding for planned activities.

The Accounting officer explained that the accumulation of the PAYE is on account of shortfall in the collection of AIA experienced in the FY 2016/17, FY 2017/18 and FY 2018/19. The Authority was unable to collect funding to cater for these costs and the accumulation. Management has also written to MoFPED requesting funding to clear these domestic arrears.

I advised the Accounting Officer to always adhere to the requirements under the Income Tax Act to avoid fines and penalties.

### Other Information

The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.

In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.

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In preparing the financial statements, the Accounting Officer is responsible for assessing the Authority’s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Kampala Capital City Authority, and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.

The Accounting Officer is responsible for overseeing the Authority’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 ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in 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 ISSAIs, 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 Authority’s internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
- Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Authority’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, future events or conditions may cause the Kampala Capital City Authority to fail to deliver its mandate.
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

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From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

### Other Reporting Responsibilities

In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.

### Report on the Audit of Compliance with Legislation

The material findings in respect of the compliance criteria for the applicable subject matters are as follows:

**3.0**

### Staff Performance Management Initiatives

The Government of Uganda has been implementing Public Service Reforms since the 1990s geared towards cultivating a performance culture focused on results, excellence and professionalism.

Consequently, a number of performance management initiatives have been introduced for enhancing performance and service delivery in the Public Service. These include the Open Performance Appraisal System, Rewards and Sanctions Framework, Client Charters and Service Delivery Standards and Performance Agreements/Plans, among others.

To implement the staff performance management initiatives, public service issued Circular Standing Instructions No. 1 of 2010, Circular Standing Instruction No. 1 of 2016, Public Service Standing Orders, Circular Standing Instruction No.1 Of 2011 to offer guidance to MDAs and Local Governments in undertaking the different activities on staff performance management.

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The absence of Performance Agreements limits effective accountability for staff on how the extent to which they have achieved their agreed targets.

3.2  
Completion of performance appraisals

I noted that out of 1,319 staff in post at the beginning of the financial year, only 1,244 staff completed the performance appraisals, and 75 staff did not undertake the activity.

In the circumstances, management is unable to determine the extent to which set performance targets are achieved and also is unable to enforce the rewards and sanctions guidelines as they largely depend on the performance appraisal process.

3.3  
Completion of Semi-annual Performance Reviews

I noted that although management indicated that regular reviews of staff performance are done, I did not find documented evidence that semi-annual performance reviews were undertaken by the staff during the year under review. I was therefore not in position to confirm that these period reviews were actually undertaken.

3.4  
Mechanism of staff attendance

I noted that the Kampala Capital City Authority uses registers to monitor staff attendance. However, this mechanism does not track staff log out and is thus not effective.

3.5  
Existence of rewards and sanctions committee

I noted that the Authority has a disciplinary (sanctions) committee but lacked a rewards committee as required by the guidelines.

3.6 Client Charter

Contrary to section 27 of the Public service standing orders, I noted that management was yet to develop and operationalize a client’s charter as required by the standing orders.

I advised the Accounting Officer to urgently address the weaknesses identified and ensure that there is strict compliance by the Authority to the guidance by the Ministry of Public Service.

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This exposes the land to encroachment and loss of the land in addition to revenue losses in the form of ground rent and premium on the expiry of leases.  
The Accounting Officer promised to follow-ups this issue with concerned bodies in order to secure the land titles.

I advise the Accounting Officer to prioritize that follow-up and ensure that all land belonging to the Authority is titled.

![](assets_AuditReports%5CKCCA%5CKCCA%5CKCCA%20Report%20of%20Auditor%20General%202019/img-0094.jpg)

John F.S. Muwanga

### AUDITOR GENERAL

KAMPALA

21 st December, 2019

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### Appendix I: Implementation of the Approved Budget

| **Planning** |<|<|<|<|<| **Release of funds and Implementation** |<|<|<|<|<|<|<|<| **Monito ring and Evalua tion** | **Reporting** |  
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
| **Progra mme** | **Sub Progra mme/ Project** | **Output** | **Output/Activiti es** | **Are there clear targets and performanc e indicators to measure progress** **(Yes/No)**  **no** reasons** **If give** | **Are** the resources allocated/ estimates based realistic assumption s (Yes/No) If no give reasons** **on** | **Planned Target for Financia l year** **the** | **Budgete d amount UGX (‘000’)** | **Revise d budget** | **Amount release d** | **Amoun t Spent** | **Achieved** **Target** by Financial year end @ annual performance report** | **Varia nce** | **Causes for the variances** | **Audit conclusio** **n** Fully, partially, or Not implemen ted** | **Was the activit y report ed on in the periodi c monito ring report s- (Yes/N o) If no give reason s** | **Is the performance of the activity accurately reported in the annual performance reports- (Yes/No) If no give reasons** |  
|^|^|^|^|^|^|^|^| **UGX (‘000’)** | **UGX (‘000’)** | **UGX (‘000’)** |^|^|^|^|^|^|  
| Progra mme : 04 06 Urban Road Netwo rk Devel opme nt | Sub Progra mme:0 7 Engine ering and Techni cal Service s | Output: 02 Urban  Road Maintenanc e | Extended Periodic maintenance (Completion of works) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads | Yes | Yes | 6 roads | 900,084 | 810,07 5 | 50,000 | 50,000 | Completed periodic maintenance of ) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads m) maintained Kulekana(2.1k | 6 | Lack of funding because of failure to collect enough AIA | Not implement ed | Yes | No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned. |  
||^|^| Extended Periodic maintenance unpaved roads Kwela road, Komamboga HC road, Kawuku road, Road to Primary school of Kulekana road. | Yes | Yes | 4 roads |^|^|^|^|| 4 | Lack of funding because of failure to collect enough AIA | Not implement ed | Yes | No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned. |  


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|||| Research on Extended Periodic maintenance (Completion of works)Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads. | Yes | Yes | 6 |||||| 6 | Lack of funding because of failure to collect enough AIA | Not implement ed | Yes | No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned. |  
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
|||| Purchase Of Light Equipment | No | No | N/a ||||| Purchased assorted light equipment including: 5 jumpers, 5Asphalt pavement cutters, 5 tractors with trailers and 3 Pedestrian rollers, | N/a | Lack of funding because of failure to collect enough AIA | Not assessed since planned out-puts were not quantified | Yes | No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned. |  
||| Output: 04 Street Lights Maintenance | Maintenance of street lights and traffic junctions | No | No | N/a | 211,261 | 190,13 4 | 0 | 0 | Output was not reported | N/a | N/a | Not assessed since planned out-puts were not quantified | No | No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received/collected  (AIA). |  
|| Projec t:1253 Kamp ala Road Rehab ilitatio n | Output: 02 Urban  Road Maintenanc e | Extended Periodic maintenance (Completion of works) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads | Yes | Yes | 6 roads | 2,300,000 | 2,300,0 00 | 2,300,0 00 | 2,229,2 05 | Completed periodic maintenance of ) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads | 0 | Achieved as planned | Fully implement ed | Yes | Yes |  
|||| Extended Periodic maintenance unpaved roads Kwela road, Komamboga HC road, Kawuku road, Road to | Yes | Yes | 4 roads |^|^|^|^| Kulekana(2.1k m) maintained | 3 | Achieved as planned | Partially achieved | Yes | Yes |  


16

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|| Primary school of Kulekana road. ||||||||||||||  
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
|||| Research on Road Periodic Maintenance- Paved, unpaved, Other structures. UGX 7.22 Bn | No | No | N/a ||||| Not achieved | N/a | Funding affected | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  
|||| Road safety/ traffic management works | No | No | N/a ||||| Completed replacement of interfacing  ups batteries at Clock Tower traffic  junction and traffic signal cable duct for Bakuli traffic junction -Completed repair of red | N/a | Not assessed since  planned out- puts were not quantified | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  
|||| Road marking and Road Furniture | No | No | N/a ||||| Completed repair of red LED lamp aspect at Wandegeyatraff ic junction and pedestrian signal heads at Wandegeya  and  Nakawa | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  
|||| Maintenance of street lights and traffic junctions | No | No | N/a ||||| Carried out routine and corrective maintenance works for Solar streetlights along Weraga, Wansanso, Mutundwe, Lugoba, Bahai | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


17

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|| and Kabaka Anjagala, Bombo, Kyaggwe, Kampala, Jinja,Nile Avenue, Katwe road and Entebbe- Queens way roads. ||||||  
|---|---|---|---|---|---|---|  
|||| Transport studies | No | No | N/a ||||| Not achieved | N/a | Funding affected | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  
|||| Maintenance of Equipment and purchase of new light equipment | No | No | n/a ||||| Not achieved | N/a | Funding affected | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  
||| Output: 04 Street Lights Maintenance | Street Light Maintenance | No | No | n/a | 900,000 | 900,00 0 | 900,000 | 840,31 6 | Purchased assorted light equipment including: 5 jumpers, 5 Asphalt pavement cutters, 5 tractors with trailers and 3 Pedestrian rollers, -Initiated procurements | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  
||| Output: 80 Urban  Road Constructio n | Construction and Maintenance of Drains LOT 1:Design Update and Construction of Selected Drainage Systems in | Yes | Yes | 8 roads | 52,000,00 0 | 77,842, 564 | 77,842, 564 | 75,589, 413 | Mechanical Section -Purchased assorted light equipment including: 5 jumpers, 5 Asphalt pavement cutters, 5 | 8 | Activity still ongoing | Partially implement ed | Yes | Yes |  


18

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|| Kampala City [(a)Lubuga I, Lubuga II, Kanakulya, Mugerwa , Ganafa, St. Benedict & Kabungu Close, and Kibuye- Police- Hollywood in Makindye Division; |||||||| tractors with trailers and 3 Pedestrian rollers,  -Initiated procurements using FWC, RFQ, Service level agreements and  payments for: maintenance of garbage  trucks, maintenance of repair of road equipment and repair and servicing of service fleet Electrical Services ||||||  
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
|| Project: 1295 2ND Kampal a Institutio nal and Infrastru cture Develop ment Project [KIIDP 2] | Output: 01 Contracts management, planning and monitoring | Contracts management, planning and monitoring for Drainage Lot 1,Lot 2 ,Lot 3 & Lot 4. Consultancy services for roads reconstruction. | Yes | Yes | 4 | 1,919,984 | 1,919,9 84 | 1,919,9 84 | 1,919,9 84 | Batch 2 roads & Junctions: -Signed Contracts for the Batch 2 roads,  which include Acacia, Nakawa-Ntinda, Kulambiro Ring, Lukuli and Kabusu Bunamwaya Lweza, on 25th and 28th  March 2019. Works contractors nearing completion of - Mobilization phase. Civil works to start in July 2019. | 4 | Delays in clearance of contracts and compensatio n of PAPs affected | Partially achieved | Yes | Yes |  


19

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||| Output: 03 Traffic Junction and Congestion Improvement | Junctions for Signalization   Acacia Avenue/ Lower Kololo Terrace   Acacia Avenue/ Elgon Terrace   Acacia Avenue/ Upper Kololo Terrace   Acacia Avenue/ Mabua Road  Acacia Avenue/ Sturrock Road Junction   Acacia Avenue/ Kira Road   Ntinda Trading Centre | Yes | Yes | 7 | 2,274,436 | 2,274,4 36 | 2,274,4 36 | 2,274,4 36 | Signalized 12 Junctions that included Fairway and Bwaise junctions among  others. The roads include Kira, Mambule, Makerere Hill and Bakuli- Nakulabye- Kasubi. | 5 | Delays in clearance of contracts and compensatio n of PAPs affected | Partially implement ed | Yes | Yes |  
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
||| Output: 80 Urban  Road Constructio n | BATCH 2 - Group 1 – Priority   John Babiha (Acacia) Avenue (1.75km)   Kulambiro Ring Road(3.10km )   Nakawa - Ntinda Road(2.8km)  Lukuli Road (7.8km)   Kabuusu - Bunamwaya – Lweza (8.5km) | Yes | Yes | 5 | 52,400,00 0 | 52,400, 000 | 52,400, 000 | 42,076, 920 | Batch 2 roads & Junctions: -Signed Contracts for the Batch 2 roads,  which include Acacia, Nakawa-Ntinda, Kulambiro Ring, Lukuli and Kabusu Bunamwaya Lweza, on 25th and 28th  March 2019. Works contractors nearing completion of - Mobilization | 5 | Delays in clearance of contracts and compensatio n of PAPs affected | Partially implement ed | Yes | Yes |  


20

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|| phase. Civil works to start in July 2019.  \- Contracted design review and  supervising consultant in November 2018.  Submitted Draft Design Review reports for which comments were issued.  M/s C.Loti was appointed as the engineer  for the project in May 2019. ||||||  
|---|---|---|---|---|---|---|  
||| Output: 82 Drainage Construction | Implementation of the RAP report for Batch priority drainage | Yes | Yes | 1 | 23,404,90 0 | 23,404, 900 | 23,404, 900 | 9,700,0 00 | Implementation of the RAP report for Batch priority  drainage at 70% completion | 1 | Delay in settlement of some PAPs due to court issues | Partially implement ed | Yes | Yes |  
|||^| Construction of Nalukolongo channel | Yes | Yes | 1 |^|^|^|^| Construction of Nalukolongo channel not yet done | 1 | Delay in settlement of PAPs affected | Partially implement ed | Yes | Yes |  
|||^| Construction of Lubigi Primary and Nakamiro Secondary Channels. | Yes | Yes | 1 |^|^|^|^| Construction of Lubigi Primary and Nakamiro Secondary Channels has started and site was handed over to the contractor | 1 | Delay in settlement of PAPs affected | Partially implement ed | Yes | Yes |  


21

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|||| Diagnostic assessment of Underground | Yes | Yes | 1 ||||| Diagnostic assessment of Underground not completed | 1 | Delay in settlement of PAPs affected | Partially implement ed | Yes | Yes |  
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
| Progra mme : 02 04 Urban Planni ng, Securi ty and Land Use | Sub Progra mme:0 9 Physic al Planni ng | Output: 01 Urban planning, policies, laws and strategies | Urban planning, policies, laws and strategies | No | No | N/a | 1,652,928 | 1,487,6 35 | 794,446 | 719,21 9 | -Cumulatively, received 33,647 clients  ofmwhich 10,790 were for lands transactions. Received .1008 including; mortgages, transfers, caveats, court orders, mortgages  from 5 Divisions. -Dispatched  103 completed land transactions in Q4.  -Completed 712 transactions received  from Land registrars. -Received 540 search requests. -Completed 516 searches received from registrars.  -422 Searches were  dispatched to .5 Divisions in 4. -Had 314 queried transactions from 5 Divisions. | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


22

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|| Clients (Walk ins)  -Received 7,686 clients (4,867 lands transactions, 1,458 building plans and 1,361 other issues) from 5 Divisions. ||||||  
|---|---|---|---|---|---|---|  
||| Output: 02 Building licensing and approvals | Building licensing and approvals | No | No | N/a | 150,920 | 135,82 8 | 20,241 | 9,616 | Development Control Activities Building plan assessments -Received 234 building plans out of  which 196 were assessed and 38 were deferred. Building plan approvals -Reviewed 595 files (reviews) of which  269 (45%) were fresh development applications  and 326 (55%) correction  files: in comparison to 905 files (reviews)  in Quarter 3. -287 (48%) applications were approved, which included 279 development applications, 4 condominium applications  and 4 rejections. Of | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


23

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|| the 287 development applications, 90 (31%) were new applications and 197 (69%) resulting  from submission of corrections. ||||||  
|---|---|---|---|---|---|---|  
||| Output: 03 Slum Developme nt and Improveme nt | Slum Development and Improvement | No | No | N/a | 1,218,304 | 1,096,4 13 | 64,391 | 63,881 | No activity performed | N/a | Limited funding affected | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  
| Progra m : 08 07 Comm unity Health Manag ement | Develo pment Project : 0115 LGMS D (forme r LGDP) | Output: 08 0781 Health Infrastruct ure Rehabilitati on | Health Infrastructure Rehabilitation | No | No | N/a | 937,692 | 937,69 1 | 937,691 | 918,42 9 | Upgrading and Renovation of KCCAHealth Facilities -Construction of Maternity building at Kiswa HCIII, Architectural Design of the maternity building Completed Currentlyunder review. -Renovations at Kisenyi HC IV, Site handed over and occupied on 5th April 2019. -Construction works for  Phase 3 for the maternity unit at Kitebi HCIII, 35% construction works completed In partnership with | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


24

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|| GIZ, Cheshire Uganda, LVEMP, UNHCR/Interai d, Crane, Water Aid Uganda  and MTNUganda constructed and renovated waterborne and bio toilets and in public primary  schools. ||||||  
|---|---|---|---|---|---|---|  
| Progra mme : 09 08 Sanita tion and Enviro nment al Servic es | Sub Progra mme:1 2 Enviro nment | Output: 01 Policies, Laws and strategy developme nt | Solid Waste Management Water and Environment Public Health inspection & Education Environmental management and pollution control. | No | No | N/a | 14,973,61 2 | 14,002, 057 | 17,370, 014 | 17,148, 761 | Solid waste management -Engaged 2,880 casual workers in road cleaning, refuse collection, supervisory  and clerical works in the city (central  856, Lubaga 519, Nakawa 447, Kawempe 505 and Makindye 553). -Swept 388 roads across all divisions (Central192, Lubaga 48, Nakawa  65, Kawemp29, Makindye54) -102,106 tons  of garbage was disposed of  at the landfill from all the divisions by  122 collector trucks making a total of  19,422 trips. Of these, 44.3% | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


25

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|| was  disposed by the KCCA garbage trucks  and 55.7% was disposed by the private companies. Central11,366, Makindye 8,720, Nakawa8,946, Lubaga5,850, Kawemp10,359 Total KCCA45,240, Private 56,865. ||||||  
|---|---|---|---|---|---|---|  
|| Project :1295 2ND Kampa la Institu tional and Infrast ructure Develo pment Project [KIIDP 2] | Output: 77 Purchase of Specialised Machinery and Equipment | Purchase of Environment tools and Equipment. | No | No | N/a | 114,400 | 114,40 0 | 114,400 | 114,40 0 | Earth moving equipment Supplied by  M/s Nippon Parts (U) Limited. -Murram delivered by M/s Level 5 Associates Ltd. -Partly fixed other 2 motors of the  aeration tank. -Disseminated results of the pilot venture about operation of a mobile root zone  container technology in treating our waste  water  (leachate) spearheaded  by  Rootzone Africa Ltd under Transform  Ltd which revealed a 61% | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


26

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|| efficiency  based on the analysis report. Sensitization on Proper Solid ||||||  
|---|---|---|---|---|---|---|  
| Progra mme : 07 08 Educa tion and Social Servic es | Sub Progra mme:1 1 Educat ion  and Social Service s | Output: 01 Policies, Laws and strategy developme nt | Policies, Laws and strategy development | No | No | n/a | 43,000 | 41,600 | 37,650 | 37,650 | Conducted sensitization on the implementation Early Grade Reading & Assessment (EGRA), in conjunction with Ministry of Education and Sports for the private P/s in KCCA. -Sensitized 163Head teachers  (135M,  38F) from private school  in the City with a focus on registration and conduct of the 2019 PLE.  Held a meeting with the following:  -20 (13M,7F) Head teachers of Gov t  aided Sec.schs to discuss policy issues. -79(52M,27F ) Head teachers of Gov t  aided P/s focused on registration and conduct of the 2019 PLE | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


27

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|| -Conducted a WASH awards ceremony  under the theme Toilets Making  Grades  and 5 winning schools were recognized. -Inaugurated 12(7 M, 5F) members on B.O. Gs of Kololo Sec.Sch. ||||||  
|---|---|---|---|---|---|---|  
||| Output: 02 School Inspection | 1200 primary School Inspection | Yes | Yes | 1,200 | 250,800 | 250,80 0 | 250,800 | 250,80 0 | Inspected 1344 schools for licensing and registration, compliance to set standards, Nakawa 341, Kawempe 383, Central 229, Makindye 328, and Lubaga 269.  Resource mobilization -Coordinated a Dental camp | 0 | Achieved as planned | Fully achieved | Yes | Yes |  
|||| 200 secondary School Inspection | Yes | Yes | 200 |^|^|^|^| Inspected 218 secondary and tertiary schools | 0 | Achieved as planned | Fully achieved | Yes | Yes |  
||| Output: 04 Sports Developme nt | Sports Development | No | No | N/a | 2,516,153 | 2,501,8 56 | 2,384,1 20 | 2,341,, 089 | SOCIAL SERVICES Sports and Recreation -Held the KCCA P/s Athletics Championships 2019 where 55(30B  25G) children represented at | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


28

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|| the National P/s Athletics Championships held in May 2019 in Kabarole District.  -60 (40M, 20F) staff and councilors took part in the Kabaka s birthday run held on  7th April, 2019 at Lubiri Grounds. ||||||  
|---|---|---|---|---|---|---|  
|| Project :0115 LGMS D (forme r LGDP) | Output: 80 Primary education infrastructu re constructio n | Purchase of Kalinaabiri Primary School | Yes | Yes | One Part payment made | 1,367,171 | 1,367,1 71 | 1,367,1 71 | 1,367,1 71 | Phased payment of Kalinabiri P/s land | 0 | Achieved as planned | Fully implement ed | Yes | Yes |  
|| Project :0423 School s' Faciliti es Grant | Output: 80 Primary education infrastructu re constructio n | Supply of three seater desks to 10 schools (Kiswa P/S, Mirembe P/S, Kawempe C.O.U P/S, KCCA Busega Community  P/S, Mpererwe P/S, Ntinda P/S, Nakivubo Settlement P/S, KCCA Kamwokya P/S, Namungoona Kigobe P/S and Ggaba Demonstration School). | Yes | Yes | 10 schools provided with desks | 454,642 | 454,64 2 | 454,642 | 452,92 0 | 45 desks were supplied to Buganda Road P/S with funding from the SMC. | 9 | Partially achieved | Partially achieved | Yes | Yes |  


29

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||| Output: 81 Secondary education infrastructu re constructio n | Phase III of the construction of a 9  classroom block and kitchen at Kansanga  Seed Secondary School. | Yes | Yes | 1 | 850,000 | 850,00 0 | 850,000 | 850,00 0 | Phase III of the construction of a 9  Classroom  block at Kansanga Seed Sec.  School, progress now at 45%.  -Removal of asbestos at Old Kampala, overall progress was at 40%. -Construction of a 12 stance biogas toilet  at Kansanga Seed Sec. School, with support from Water Aid | 0 | Achieved as planned | Fully implement ed | Yes | Yes |  
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
| Progra mme : 10 05 Gende r, Comm unity and Econo mic Devel opme nt | Sub Progra mme:1 0 Gende r and Comm unity Service s | Output: 01 Policies, laws, strategies and guidelines | Policies, laws, strategies and guidelines | No | No | N/a | 402,807 | 389,66 7 | 250,651 | 241,28 2 | Community Development -Conducted 425 CDD assessments where  301 groups were approved. Makindye 94, Nakawa 81, Lubaga 97, Kawempe 18, Central 11.  \- Monitored 309 groups in the City. 229  were progressing  with evidence  of  increased production and income and 80 were struggling. \- Conducted swearing in ceremonies for | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


30

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|| 1,611 women leaders. Kawempe 159, Makindye 800, Nakawa 265, Central 254, Lubaga 133.  \- Conducted pre disbursement training  for the 8 approved group representatives in records keeping, ||||||  
|---|---|---|---|---|---|---|  
|| Project :0115 LGMS D (forme r LGDP) | Output: 51 Small scale business promotion | Small scale business promotion | No | No | N/a | 1,376,000 | 1,376,0 00 | 1,376,0 00 | 1,368,9 83 | Registered 460 (M 248, F 212) youths  at the KCCA ESB, trained 543 (M315, F 228F) in Entrepreneurshi p, supported 433  (M 218, 215 F) through job counselling  and guidance, recommended 281(M 129,  F 152) for jobs and 31 people (M 22, F9)  duly employed. \- Registered 441 (236 M, 205F) youths  at Kabalagala one Stop center. | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  
| Progra mme : 01 05 Urban Comm ercial and | Sub Progra mme:1 3 Urban Comm ercial | Output: 03 Market Access for Urban Agriculture | Market Access for Urban Agriculture | No | No | N/a | 789,085 | 789,08 5 | 522,735 | 410,41 0 | Selected 3,319 (1,255M, 2,064F) to benefit from NAADS program. Procurement and Distribution | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


31

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| Produ ction Servic es | and Produc tion Service s |||||||||| of inputs -Conducted 43 pre- disbursement trainings attended by 1,580 farmers.  \- 302 beneficiaries from Nakawa and  Makindye received 91 juice Machine, 68Popcorn machine, 30chips making Machine, 26,000 day old chicks and 429 bags of poultry feed.  Monitoring ||||||  
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
|| Project :0100 NAADS | Output: 03 Market Access for Urban Agriculture | Market Access for Urban Agriculture Promoting modern urban farming technologies in Kampala. | No | No | N/a | 1,745,472 | 1,784,4 71 | 1,784,4 71 | 1,681,5 67 | 4,714 farmers in the city received advisory services such as vegetable and  mushroom growing, value addition and poultry keeping to ensure quality standards in farming. Engaged 641 (F 446 M195 ) farmers in vegetable, mushroom growing, poultry keeping and value addition emphasized. | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


32

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||| Output: 80 Urban Market Constructio n | Part payment of USAFI Market debt | Yes | Yes | 1 | 5,000,000 | 4,500,0 00 | 2,865,0 00 | 2,865,0 00 | Kasubi Market works commenced and  expected to be completed by end of  August 2019.  \- Awarded contract for construction of a  new market in Kitintale. | N/a | Achieved as planned | Not implement ed | Yes | Yes |  
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
| Progra mme : 13 49 Econo mic Policy Monit oring, Evalua tion & Inspec tion | Sub Progra mme:0 1 Admini stratio n and Human Resour ce | Output: 37 Human Resource Developme nt and organisatio nal restructuri ng | Administration. | No | No | N/a | 86,619,81 5 | 82,261, 000 | 70,878, 102 | 65,036, 703 | Number of technical staffs 1,121 (728  M, 393 F) of which 429 are permanent  and 692 Temporary.  \- Forwarded names and relevant information for support staff to Public  Service Commission for assessment  and appointment consideration.  \- Submitted 185 staff for re- designation  for alignment of their job titles in the new approved structure. | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  
|| Sub Progra mme:0 2  Legal service s | Output: 41 Policy, Planning and Legal Services | Civil Litigation Criminal Prosecution Law Enforcement | No | No | No | 11,388,92 5 | 13,724, 697 | 13,492, 541 | 13,076, 713 | Drafted/reviewe d 4  Regulations, 9 Guidelines, 4 policies, 15 Bills of  ordinances, 9 trainings held, 5 | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


33

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|| cabinet memos, 66 Policy Development engagements. ||||||  
|---|---|---|---|---|---|---|  
|||| Support to Political governance and Administration Security | No | No | No ||||| by 69 301 Handled 366 contracts. -31Contracts pending signatures, 34 contracts pending clearance  the  Solicitor General, Contracts cleared  and signed, 41 legal opinions. -Signed  MOUs. -Processed 46 weekly reports on status of contracts. | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  
|||| Policy and Advisory Capacity Building for technical staff | No | No | No ||||| Handled 366 contracts. -31Contracts pending signatures, 34 contracts pending clearance by the  Solicitor General, 301 Contracts cleared  and signed, 41 legal opinions. -Signed 69 MOUs. -Processed | N/a | Achieved as planned | Not assessed since planned out-puts were not quantified | Yes | No. Because outputs had no clear targets |  


34

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Administration No No No and General  
Office Expenses

Impounded 240 N/a Achieved as Not  
Yes No. Because outputs vehicles, 8  
planned assessed had no clear targets bicycles and since  
Facilitation for 455 planned Minister for motorcycles out-puts President  
and arrested  
were not  
124  
quantified  
suspects due to  
illegal and  
undesignated  
parking.

- and prosecuted 3,975 suspects for illegal vending and impounded 310,590 items.
- 2,774 impounds and 45 arrests. -Impounded 1,451animals in 175  
Operational areas.
- 10,346 business entities for nonpayment  
of business license fees.
- 1,241 notices and warnings to the offenders of revenue collection

35