{"paragraphs": [{"content": "0. warranted implemented unimplemented  \n(UGX)  \nactivi  \n1 Human Capital 675,600,000 General Staff For payment of  \nDevelopment Salaries employee costs  \n\\| [Total 675,600,000  \n1.2 Utilization of Warrants  \nOut of the total warrants of UGX.14,040,786,662 availed to the entity during I  \nadvised the the year, UGX.13,893,254,122 was utilized resulting in un-utilized warrants Accounting Officer to of UGX.147,532,540 representing 98.9% utilization as shown in the table engage the HSC to below;  \nfast track their Programm Warrants Utilization of Variance %Yage pending recruitment. e (UGX) warrants (UGX) (UGX) perfor In addition, MoFPED mance should be engaged to Human 14,040,786,662 13,893,254,122 147,532,540 98.9 revote the wage Capital  \nfunds.  \nDevelopmen  \ni  \nTotal 14,040,786,662 13,893,254,122 147,532,540", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 6, "level": 1}}], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "Inconsistencies in Employees details  \nA total of 21 employees on the payroll had inconsistencies in their dates of I  \nadvised the birth, captured in the payroll and data captured by NIRA on the National IDs. Accounting Officer The information is critical in the identification of an individual.  \nto engage the affected staff and Inconsistent information undermines the integrity of the Masaka Regional ensure  \nthat Referral Hospital\u2019s records and may complicate the employee service history employee  \nrecords and retirement procedures. Where the errors in dates of birth increase the are duly updated length of service, it may lead to the irregular extension of employee service.  \nand brought to the attention of the Inconsistent information undermines the integrity of the entity's records and Ministry of Public may complicate the employee service history and retirement procedures. Service within a Where the errors in dates of birth increase the length of service, it may lead to specified timeline for the irregular extension of employee service.  \nappropriate action. \nThe Accounting Officer explained that submissions to Ministry of Public Service had been done to address the inconsistencies.", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}]], "page": 11, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the above situation was brought about by inadequate funding for utilities in the hospital. The level of service delivery continues to increase through increased number of patients, additional infrastructure and equipment like a digital X-ray machine and a CT scan coupled with increasing rates by service providers. For instance, the oxygen plant that consumes in excess of UGX.20,000,000 of power per month came without an additional budget for power supply. Management is at crossroads in choosing between rationing utilities and compromise service delivery or continue to accumulate domestic arrears as issues of funding for utilities are sorted. \n5.0 Service Delivery \n5.1 Idle medical equipment  \nDuring audit inspections of the medical equipment, \nI noted that the Hospital had equipment that was non- -functional as seen in table below;  \nsome \nAudit Remarks Pictorial evidence from Management Equipment ins p ections Response inspected \n\\_\\_ The Accounting Officer Oxygen plant e The oxygen plant house  \nexplained that the was substantially complete.  \nproject was being e Installation of the cable  \nimplemented by tray, metal grills, rainwater  \nMinistry of Health and pipe and sealing of an  \nmanagement had no open vent in roof was  \ncontrol over it apart pending.  \nfrom the role of a user. e The equipment had not yet  \nbeen installed.  \ne Generator not yet  \ndelivered.  \ne 3 phase transformer to run  \nthe necessary machinery co  \nnot yet installed. \n\"\\|The Accounting Officer ICU equipment e The equipment was  \nar explained that the received on 29\" October  \ninstallation of ICU", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}]], "page": 13, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2020. estes Er \u2018equipment had not e The ICU pendants have  \n!t Ibeen done due to a never been installed/not in  \n\u201a..j]stalled project for use", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}], "page": 14, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. Construction of 40units senior staff  \n680,000 Casting of the first floor slab was incomplete quarters.  \n(only a half of it was complete), there was minimal activity at the construction site due to lack of funds.", "metadata": {"headings": [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "19 \nMaternal Child Health block completion plus external works of compound landscaping, paving and , storm water \ndrainage \nProcurement of medical equipment \n1,700,000 Painting, ground floor works, mechanical and electrical installations were still ongoing. The ICU remodeling was also still ongoing. \nOne bubble CPAP machine amounting to UGX.26,000,000 was not operational because it was delivered without an air compressor and blending accessory. One vital signs monitor amounting to UGX. 5,000,000 was also not operational because it had no extension cable for the SpO2 port. \nN  \nThe vital signs monitor not in use \n20", "metadata": {"headings": [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}]], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}