{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT \nFOR THE YEAR ENDED 30 TH JUNE 2023 \nTABLE OF CONTENTS \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "page": 1, "level": 2}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "page": 1, "level": 2}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}]], "page": 1, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**Bn**", "Billion"], ["**ICT**", "Information Communication Technology"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**LGs**", "Local Governments"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**Mn**", "Million"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NTR**", "None Tax Revenue"], ["**PFMA**", "Public Financial Management Act"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**PS/ST**", "Permanent Secretary/Secretary to Treasury"], ["**TI**", "Treasury Instructions"], ["**UGX**", "Uganda Shillings"], ["**MOLHUD**", "Ministry of Lands Housing and Urban Development"], ["**ULC**", "Uganda Land Commission"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 3, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["ACRONYM", "MEANING"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT \nFOR THE YEAR ENDED 30 TH JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the financial statements of the Ministry of Lands, Housing and Urban Development (MOLHUD), which comprise the Statement of Financial Position as at 30th June 2023, 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. \nIn my opinion, the accompanying financial statements of the Ministry of Lands, Housing and Urban Development for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 (as amended). \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "page": 4, "level": 2}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the 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 Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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. \nKey Audit Matter \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of MOLHUD is \u2018To ensure rational and sustainable use, effective management of land and orderly country development, planned and adequate housing for socio-economic transformation\u2019. \nDuring the financial year 2022/2023, the entity had a budget of UGX. 303,674,445,398 out of which UGX. UGX 282,106,368,536 was warranted on the various items as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 4, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (Wage)", "13,367,844,775", "13,367,844,775", "100"], ["2", "Recurrent (Non-wage)", "62,172,696,404", "45,277,000,000", "73"], ["3", "Development", "194,794,439,100", "190,122,058,642", "98"], ["", "**Total**", "**270,334,980,279**", "**248,766,903,417**", "**92**"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Budget (UGX)", "Warrants (UGX)", "% age"], "type": "table"}}, {"content": "Out of the total warrants of UGX. 248,766,903,417, I reviewed activities/outputs worth UGX 137,311,267,655 as summarized in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "20,920,720,548", "8%"], ["2.", "Non Tax Revenue", "4,618,298,252", "2%"], ["3.", "CEDP PROJECT-AF", "1, 857,540,800", "1%"], ["4", "Domestic arrears", "33,333,365,173", "12%"], ["5", "Outputs/activities selected for performance review budget", "11,034,223,000", "4%"], ["6.", "Transfers to other Government Agencies", "18,737,965,873", "7%"], ["7.", "Compensation to 3 rd Parties", "20,886,999,640", "8%"], ["8", "Expenditure (Audited amount)", "97,686,302,142", "36%"], ["9", "Total procurement figure) budget audited (Exclusive of", "181,678,855,828", "67%"], ["", "**Total budget**", "**270,334,980,279**", ""], ["", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["S/n", "Details", "Actual Amount (UGX)", "%age"], "type": "table"}}, {"content": [["**1.1**", "collection of NTR negatively affects NTR collections at Treasury level thereby denying government resources for implementation of activities. Accounting Officer attributed this to inconsistencies in the **Revenue Performance**  **Performance of Non-Tax Revenue (NTR)**  The entity budgeted to collect UGX 5.39Bn during the year. However, only UGX 4.62Bn was collected representing 85.7% performance. Under The", "advise the Accounting Officer to fast track the upward revision of the land fees and enhancement of LIS revenue  to improve efficiency and effectiveness of revenue generation module I"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "figures captured at the Ministry and URA. Also, these are demand driven services that the ministry has no control over hence may vary from the estimate The Accounting Officer explained that the Ministry was reviewing the land fees upwards and shall be effective FY 2024/25.  The Ministry is enhancing LIS revenue module to improve efficiency and effectiveness of revenue generation. Ministry adjusted the NTR in accordance with the URA policies communicating the NTR of UGX 4,968,501,138 which was collected.  **Performance of GOU warrants**  Out of the budgeted UGX.123.5Bn from the various programmes only UGX. 101.4Bn was warranted resulting in a shortfall of UGX.22.1Bn representing 82.1% performance.  The performance of warrants from each of the programmes from which the entity was allocated funds is shown in the table below; **Approved Budget (UGX)(Bn)** **Warrants (UGX)(Bn)** **Variance (UGX) Bn** **%age perform ance** **Programme** Natural Resources, Environment, Climate Change, Land and Water Sustainable Urbanization  and Housing **Total** 31.1 23.4 7.7 75.2 92.4 78.0 14.4 84.4 **123.5 101.4 22.1 82.1** UGX 22.1Bn that was not warranted was meant for activities which were either partially or not implemented at all. **Appendix 1 refers.** The Accounting Officer through letters: Referenced AD 39/61/01; dated 25 th April 2023, 14 th June 2023 and 14 th July 2023 wrote to the MOFPED for full release of the budgeted funds though  the implementation of the planned activities. this was not achieved hence hindering revision of work plans could not be done because the Program Based Budgeting System does not provide for immediate review of the approved work plans in a particular fiscal year. The The Additionaly,", "advised the Accounting Officer to continue engaging MoFPED so that budgeted  are released. funds a revision of the work plans should always  considered where budget cuts have occurred. be I Meanwhile,"], ["**Programme**", null, null], ["Natural Resources, Environment, Climate Change, Land and Water", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 6, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_13"], "type": "table"}}, {"content": [["", "figures captured at the Ministry and URA. Also, these are demand driven services that the ministry has no control over hence may vary from the estimate The Accounting Officer explained that the Ministry was reviewing the land fees upwards and shall be effective FY 2024/25.  The Ministry is enhancing LIS revenue module to improve efficiency and effectiveness of revenue generation. Ministry adjusted the NTR in accordance with the URA policies communicating the NTR of UGX 4,968,501,138 which was collected.  **Performance of GOU warrants**  Out of the budgeted UGX.123.5Bn from the various programmes only UGX. 101.4Bn was warranted resulting in a shortfall of UGX.22.1Bn representing 82.1% performance.  The performance of warrants from each of the programmes from which the entity was allocated funds is shown in the table below; **Approved Budget (UGX)(Bn)** **Warrants (UGX)(Bn)** **Variance (UGX) Bn** **%age perform ance** **Programme** Natural Resources, Environment, Climate Change, Land and Water Sustainable Urbanization  and Housing **Total** 31.1 23.4 7.7 75.2 92.4 78.0 14.4 84.4 **123.5 101.4 22.1 82.1** UGX 22.1Bn that was not warranted was meant for activities which were either partially or not implemented at all. **Appendix 1 refers.** The Accounting Officer through letters: Referenced AD 39/61/01; dated 25 th April 2023, 14 th June 2023 and 14 th July 2023 wrote to the MOFPED for full release of the budgeted funds though  the implementation of the planned activities. this was not achieved hence hindering revision of work plans could not be done because the Program Based Budgeting System does not provide for immediate review of the approved work plans in a particular fiscal year. The The Additionaly,", "advised the Accounting Officer to continue engaging MoFPED so that budgeted  are released. funds a revision of the work plans should always  considered where budget cuts have occurred. be I Meanwhile,"], ["**Programme**", null, null], ["Natural Resources, Environment, Climate Change, Land and Water", null, null], ["Sustainable Urbanization and Housing", null, null], ["**Total**", null, null], ["UGX 22.1Bn that was not warranted was meant for activities which were either partially or not implemented at all. **Appendix 1 refers.** The Accounting Officer through letters: Referenced AD 39/61/01; dated 25 th April 2023, 14 th June 2023 and 14 th July 2023 wrote to the MOFPED for full release of the budgeted funds though  the implementation of the planned activities. this was not achieved hence hindering revision of work plans could not be done because the Program Based Budgeting System does not provide for immediate review of the approved work plans in a particular fiscal year. The Additionaly,", null, null], ["**1.2**", "**Utilization of Warrants**  Out of the total warrants of UGX. 101.97Bn availed to the entity during the year, only UGX.101.31Bn was utilized resulting in un- utilized warrants of UGX.0.66Bn (99.4%) as shown in the table below; **Programme** **Warrants (UGX) Bn** **Variance (UGX) Bn** **%age performance** **Utilization of warrants (UGX) Bn** Natural  Resources,  Environment,  Climate  Change, Land  and Water  Sustainable  Urbanisation  and Housing **Total** 23.39 23.37 0.02 99.9 78.58  77.94 **101.97** 101.3** 0.64 **0.66** 99.2 **99.3**", "Accounting Officer is advised to ensure that procurements  are undertaken in a timely manner Accounting Officer is further advised to liaise with MOPS to replace the staff that have died or exited from the Ministry. The The"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 6, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_13"], "type": "table"}}, {"content": [["", "warrants that were not utilized were meant for the following activities that were partially or not implemented at all as per table below.  **Activities affected by** the under utilization** **Progra mme** **N** Warra nts not Utilize d (Bn)** Natural  0.02 Resour  ces,  Environ  ment,  Climate  Change  Land  and  Water  Sustain  able  Urbaniz  ation  and  Housin  g 2  0.64 **Reason for the underutilization of warrants** Non replace of staff after death and transfers of staff to within departments and other MDA EGP delays Non replace of staff after death and transfers of staff to within departments and other MDA Delayed submission of documents by the pensioner Staff salary under Registration Services Staff salary under Land Valuation Services salaries under Urban Development Maintenance  of transport under Land Valuation Services salaries under Resource Staff  Human  Management  Staff salaries under Policies, Regulations and Standards  Pensions  other domestic arrears under Administrative  and Support Services and **Total** 0.66** Accounting Officer cited the staffing challenges in the Ministry coupled with procurement delays due to introduction of Electronic Government Procurement system and delayed submission of documents by the pensioners. 1 **o.** The The", null, ""], ["**N o.**", null, null, null], ["1", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 7, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7", "column_8"], "type": "table"}}, {"content": [["", "warrants that were not utilized were meant for the following activities that were partially or not implemented at all as per table below.  **Activities affected by** the under utilization** **Progra mme** **N** Warra nts not Utilize d (Bn)** Natural  0.02 Resour  ces,  Environ  ment,  Climate  Change  Land  and  Water  Sustain  able  Urbaniz  ation  and  Housin  g 2  0.64 **Reason for the underutilization of warrants** Non replace of staff after death and transfers of staff to within departments and other MDA EGP delays Non replace of staff after death and transfers of staff to within departments and other MDA Delayed submission of documents by the pensioner Staff salary under Registration Services Staff salary under Land Valuation Services salaries under Urban Development Maintenance  of transport under Land Valuation Services salaries under Resource Staff  Human  Management  Staff salaries under Policies, Regulations and Standards  Pensions  other domestic arrears under Administrative  and Support Services and **Total** 0.66** Accounting Officer cited the staffing challenges in the Ministry coupled with procurement delays due to introduction of Electronic Government Procurement system and delayed submission of documents by the pensioners. 1 **o.** The The", null, ""], ["**N o.**", null, null, null], ["1", null, null, null], ["2", null, null, null], ["", null, null, null], ["Accounting Officer cited the staffing challenges in the Ministry coupled with procurement delays due to introduction of Electronic Government Procurement system and delayed submission of documents by the pensioners. The", null, null, null], ["**1.3**", "**Unsupported output budgets**  Regulation 11(2)(d) of the PFM Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity.  I observed that the budgets for forty (40) outputs assessed were not supported by individual activity costing and budgets. **Appendix 2 refers.** Accounting Officer explained that the basis of costing the outputs is aggregate cost of inputs used to deliver the respective outputs and this is done under the performance budgeting system. to provide detailed costing for activities implies that the costing at output level cannot be justified, and as such, there is a risk that the entity either over or under-budgeted for these outputs. The Failure", null, "Accounting Officer is advised to ensure that activities are appropriately costed to enable assessment  entity performance. of The"], ["**Implementation of outputs**  I assessed the implementation of ten (10) outputs fully quantified with a total of seventy-five (75) activities worth UGX.11.03Bn and noted that;  Twenty-one (21) activities were fully implemented; twenty-four (24) activities were partially implemented, while thirty (30) activities remained unimplemented. **Appendix 3 refers.** Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. The Accounting Officer explained that the un-done activities have", null, "to roll not I advised the Accounting Officer  over activities  fully implemented  the periods  they relate for the benefit of the community. in in which", null]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 7, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7", "column_8"], "type": "table"}}, {"content": "been rolled over to the next financial year for implementation. 1.5 \nDelivery of Services from implemented activities \nI undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner, were of acceptable quality, quantity, cost and functionality. I sampled two (02) activities with a total expenditure of UGX 0.676Bn as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}]], "page": 8, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1**", "06 NaturalResou rces, Environment, Climate Change,  Land And Water", "10 desktop computers procured for DLB  desktop computers laptops UPS's printers 5 fridges  TVs  office chairs  round tables 2 8 1 4 35 25 42", "0.080", "By time of audit, these were not yet issued to the DLB activities. the time of  audit, these equipment\u2019s were still in the stores for F& A By", "Non issuance of the equipment\u2019s affect management of information by the DLB in their respective District", "The computers procured were preferred  for District  Land Boards (DLBs) where Systematic Land  Adjudication and Certification (SLAAC) activities were to take place which have now started and distribution  is now ongoing"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], "page": 8, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No.", "Programme", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Audit Remarks (Time, Quality, Quantity, Cost and Functionality)", "Management Response"], "type": "table"}}, {"content": "The Accounting Officer explained that cancellation of titles in wetlands and forest reserves is not a preserve of MOLHUD alone but rather requires a concerted/synergy of MoW&E, NEMA, NFA and Judiciary. When the Ministry commenced on the cancellation of tittles in the wetlands and forest reserves, the Ministry was faced with a challenge of court injunctions by the title holders protesting that the Ministry had no capacity to determine what amounts to a wetland and a forest reserve.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], "page": 8, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Lay strategies to ensure that, cancellation of land titles in the wetlands and forest reserves is expedited.\n- The distributions of equipment are done soonest to allow serve the intended purposes.\n- The consultation on review of the Land Act and Land Regulations should be prioritized.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], "page": 8, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at the ministry of lands who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, MOLHUD had a wage budget of UGX 37,119,632,525, out of which UGX. 37,662,558,610 was utilised as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}]], "page": 9, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "8,189,262,280", "7,696,045,258", "94%"], ["2", "2020/2021", "8,302,662,280", "7,830,148,612", "94%"], ["3", "2021/2022", "8,296,378,138", "8,233,205,939", "99%"], ["4", "2022/2023", "12,331,329,827", "13,903,158,801", "113%"], ["", "**Grand Total**", "**37,119,632,525**", "**37,662,558,610**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], "page": 9, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No", "Financial Year", "Approved Estimates (A)", "Expenditure (B)", "% absorption"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], "page": 9, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.1", "of 526 staff on MOLHUD February 2023 salary payroll, 485 staff (92%) were fully verified, 28 (6%) partially verified, 13 (2%) not verified as per table below; **showing summary of staff validation results** **Details** Staff No. Amount (UGX)** **Validation of Employees on the Entity Main payroll** 485 28 13 Staff fully verified (A)  Staff partially verified (B)  Staff not verified (C)  **Total (A+B+C)=D** 11,387,096,612 602,502,000 7,462,332 **526** 11,997,060,944** Out **Table**", "I advised the Accounting Officer to routinely maintain an updated payroll ensuring that prompt adjustments are made for any new staff as well as deletion of employees who have left the entity. engage staff the Accounting  Officer should  the affected  and ensure that the missing documents  are presented  the Ministry  Public to of Additionally,"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], "page": 9, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["", "485 staff (92%) appeared for the validation exercise and presented all the required documents and were fully verified.  b) 28 staff (6%) appeared for the validation exercise and were partially validated due to lack of some required information such: as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  c)  13 staff (2%) did not appear for the validation exercise.  The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees. Below are details of the validation results; **a)**", "Service for validation within a specified timeline, failure of which they should be removed from the payroll. investigations for  non-existing employees and take appropriate action for the amounts expended to them. Initiate"], ["2.2", "**Validation of Short-term/temporary staff**  I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. of 274 staff on MOLHUD February 2023 salary payroll, 258 staff (94%) were fully verified, 10 (4%) partially verified and 6 (2%) not verified as per the table below; **of validation results of Short-term/temporary staff** **Details**  **Staff No.** Amount (UGX)** Staff fully verified (A)  258 Staff partially verified (B)  10 Staff not verified (C)  6 **Total (A+B+C)=D 274** 1,618,419,960 49,496,184 24,504,000 **1,692,420,144** Below are details of the validation results; 258 staff (94%) appeared for the validation exercise and presented all the required documents and were fully verified.  b) 10 staff (4%) appeared for validation exercise and were partially validated due to lack of some requisite information such as: National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  c)  6 staff (2%) did not appear for the validation exercise. The Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll as well as complete verification of the partially verified employees. Out **Table** a)", "I advised the Accounting Officer to routinely maintain an updated short-term  payroll ensuring that prompt adjustments are made for any new staff as well as deletion of staff who leave the entity. advised the Accounting Officer to engage the affected short-term staff and ensure that the missing documents are presented  the Ministry  Public Service for validation within a specified timeline failure of which they should be removed from the payroll. to of further advised the Accounting Officer to initiate measures of recovering the amounts paid in the period to staff who left Government service. I I"], ["2.3", "**in Employee Details**  69 and 62 staff on the Main and on the Short term /temporary payroll respectively had inconsistencies in their names, NINs, birth dates and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures.  This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. **Inconsistencies** Inconsistent", "staff advised the Accounting Officer to engage the affected  and ensure that employee records  duly updated and brought to the attention of the appropriate authorities within  specified timeline for action. are a I"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], "page": 10, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": [["", "485 staff (92%) appeared for the validation exercise and presented all the required documents and were fully verified.  b) 28 staff (6%) appeared for the validation exercise and were partially validated due to lack of some required information such: as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  c)  13 staff (2%) did not appear for the validation exercise.  The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees. Below are details of the validation results; **a)**", "Service for validation within a specified timeline, failure of which they should be removed from the payroll. investigations for  non-existing employees and take appropriate action for the amounts expended to them. Initiate"], ["2.2", "**Validation of Short-term/temporary staff**  I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. of 274 staff on MOLHUD February 2023 salary payroll, 258 staff (94%) were fully verified, 10 (4%) partially verified and 6 (2%) not verified as per the table below; **of validation results of Short-term/temporary staff** **Details**  **Staff No.** Amount (UGX)** Staff fully verified (A)  258 Staff partially verified (B)  10 Staff not verified (C)  6 **Total (A+B+C)=D 274** 1,618,419,960 49,496,184 24,504,000 **1,692,420,144** Below are details of the validation results; 258 staff (94%) appeared for the validation exercise and presented all the required documents and were fully verified.  b) 10 staff (4%) appeared for validation exercise and were partially validated due to lack of some requisite information such as: National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  c)  6 staff (2%) did not appear for the validation exercise. The Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll as well as complete verification of the partially verified employees. Out **Table** a)", "I advised the Accounting Officer to routinely maintain an updated short-term  payroll ensuring that prompt adjustments are made for any new staff as well as deletion of staff who leave the entity. advised the Accounting Officer to engage the affected short-term staff and ensure that the missing documents are presented  the Ministry  Public Service for validation within a specified timeline failure of which they should be removed from the payroll. to of further advised the Accounting Officer to initiate measures of recovering the amounts paid in the period to staff who left Government service. I I"], ["2.3", "**in Employee Details**  69 and 62 staff on the Main and on the Short term /temporary payroll respectively had inconsistencies in their names, NINs, birth dates and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures.  This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. **Inconsistencies** Inconsistent", "staff advised the Accounting Officer to engage the affected  and ensure that employee records  duly updated and brought to the attention of the appropriate authorities within  specified timeline for action. are a I"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], "page": 10, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": [["", "485 staff (92%) appeared for the validation exercise and presented all the required documents and were fully verified.  b) 28 staff (6%) appeared for the validation exercise and were partially validated due to lack of some required information such: as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  c)  13 staff (2%) did not appear for the validation exercise.  The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees. Below are details of the validation results; **a)**", "Service for validation within a specified timeline, failure of which they should be removed from the payroll. investigations for  non-existing employees and take appropriate action for the amounts expended to them. Initiate"], ["2.2", "**Validation of Short-term/temporary staff**  I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. of 274 staff on MOLHUD February 2023 salary payroll, 258 staff (94%) were fully verified, 10 (4%) partially verified and 6 (2%) not verified as per the table below; **of validation results of Short-term/temporary staff** **Details**  **Staff No.** Amount (UGX)** Staff fully verified (A)  258 Staff partially verified (B)  10 Staff not verified (C)  6 **Total (A+B+C)=D 274** 1,618,419,960 49,496,184 24,504,000 **1,692,420,144** Below are details of the validation results; 258 staff (94%) appeared for the validation exercise and presented all the required documents and were fully verified.  b) 10 staff (4%) appeared for validation exercise and were partially validated due to lack of some requisite information such as: National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  c)  6 staff (2%) did not appear for the validation exercise. The Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll as well as complete verification of the partially verified employees. Out **Table** a)", "I advised the Accounting Officer to routinely maintain an updated short-term  payroll ensuring that prompt adjustments are made for any new staff as well as deletion of staff who leave the entity. advised the Accounting Officer to engage the affected short-term staff and ensure that the missing documents are presented  the Ministry  Public Service for validation within a specified timeline failure of which they should be removed from the payroll. to of further advised the Accounting Officer to initiate measures of recovering the amounts paid in the period to staff who left Government service. I I"], ["2.3", "**in Employee Details**  69 and 62 staff on the Main and on the Short term /temporary payroll respectively had inconsistencies in their names, NINs, birth dates and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures.  This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. **Inconsistencies** Inconsistent", "staff advised the Accounting Officer to engage the affected  and ensure that employee records  duly updated and brought to the attention of the appropriate authorities within  specified timeline for action. are a I"], ["2.4", "**Utilization of the Wage Budget**  I reviewed the Budgets and Actual Expenditure for the period 2019/20", "I advised the Accounting"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], "page": 10, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": [["", "to 2022/23 and noted that out of the UGX 37,119,632,525 Budgeted and approved wage funds for the four financial years, only UGX 37,662,558,610 was spent giving rise to excess balances amounting to UG X542,926,085 as shown in the table below;  **Table showing analysis of spending on budgeted wage funds** **Years**  **Actual - UGX Budget - UGX** Un-utilized funds** **UGX** 2019/2020** 7,696,045,258 8,189,262,280 **2020/2021** 7,830,148,612 8,302,662,280 **2021/2022** 8,233,205,939 8,296,378,138 472,513,668 63,172,199 493,217,022 **2022/2023** 13,903,158,801 -1,571,828,974 12,331,329,827 **Grand Total 37,662,558,610 -542,926,085 37,119,632,525** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse.  The Accounting Officer attributed the over-absorption to supplemented funds availed to the Ministry. Failure", "Officer to always adopt prudent  budgeting principles by using the positions in post and approved recruitment"], ["**Budget - UGX**", null, "plan as a basis for budgeting, as guided by the Ministry of Public Service."], ["8,189,262,280", null, null], ["8,302,662,280", null, null], ["8,296,378,138", null, null], ["12,331,329,827", null, null], ["**37,119,632,525**", null, null], ["to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse.  The Accounting Officer attributed the over-absorption to supplemented funds availed to the Ministry. Failure", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], "page": 11, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "- \nOther matters  \nI consider it necessary to communicate the following matter(s) other than those presented or disclosed in the financial statements; \n3.0 Construction and Equiping of Ministerial Zonal Offices \nIn the year under review, four (4) activities related to equipment of 22 Ministerial Zonal Offices (MZO\u2019s), and National Land Information System (NLIS) were budgeted at $497,600 (UGX 1,857,540,800) representing 9% of the total budget for the year of $5,528,707 (UGX 20,638,663,231). \nI reviewed documents such as project and Ministry work plans, budgets and performance reports, contract documents. I also conducted interviews to corroborate my findings from the review of documents. The following anomalies were identified; \n3.1 Delayed procurements \nSection 18 of the project operational manual stipulates that the Specialist is to ensure that there is a proper system for ensuring that (1) contracts and all other significant aspects of procurement are properly approved and monitored to ensure that goods and services have been provided in accordance with the terms of procurement, and are properly managed.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], [{"headings_0": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}], [{"headings_0": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}], [{"headings_0": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}], [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}], [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}]], "page": 11, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**NALICEP**", "IGN-France international at", "22 nd Sept 2023", "Enhancing  & upgrading the existing National  Land Information System. (NLIS)", "CEDP work plan indicated that this will be executed in the 4 th quarter of 2023, but contract was signed on 22 nd September 2023 (that is Quarter 1 for FY 2023/24) \uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["Project name", "Contractor and Amount", "Date of contract signing", "Purpose Equipment of", "Remarks/progress"], "type": "table"}}, {"content": [["", "$2,168,095 Approx. 8bn", "", "", "Discussion with contract manager indicated that due to the limited time left to project completion, it was agreed to reduce on the project scope hence compress the project duration to only 8 months. Project commence implementation is yet to \uf0b7 \uf0b7"], ["**Security & Access Control Project**", "695,801,750 A & Electronic Limited S at UGX.", "26 th 2023 July", "Installation of security gadgets; Camera\u2019s, biometric in all the 22 MZO\u2019s.", "Though a letter requesting for contract extension up to 30 th November 2023 from the contractor was availed, there was no approval from the Accounting Officer extending the contract to the said date There was no contract management file for this procurement \uf0b7 \uf0b7 Contract was signed on 26 th July 2023 to be executed in six weeks after contract signing date hence expected to be completed by 13 th September 2023"]], "metadata": {"headings": [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}], "page": 12, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["Project name", "Contractor and Amount", "Date of contract signing", "Purpose Equipment of", "Remarks/progress"], "type": "table"}}, {"content": "Delayed procurements of equipment and systems affected the implementation of project activities. The Accounting Officer attributed the delays to Covid \u2013 19 out-break and use of hybrid procurement system involving both the World Bank and PPDA which caused delays. Recommendation The Accounting Officer is advised to fast track the outstanding activities so that the National Land Information Centre and the Ministerial Zonal Offices are adequately facilitated to perform their functions. 4.0 Land Compensations The Ministry is mandated to promote effective and efficient land administration and management and this involves making compensation to third parties who may include Ranchers, Individual land owners and other claimants. The Ministry paid UGX 55,229,120,784 as compensations to various land owners. However, the following anomalies were noted; 5.0 Divesture of Pool Houses The Government of Uganda adopted the Pool Houses Divesture policy in 1992 and regulations were developed to guide the process. The Government of Uganda signed an agency contract with Housing Finance Bank (HFB) to collect money on behalf of government. Section 6.8 of the GOU Asset Management Policies and Guidelines 2023 requires that Accounting Officers are responsible for ensuring that Government assets are valued and registered at their correct values. It is therefore necessary to carry out regular reviews of all classes of assets in a vote to be able to establish their correct values. The review and valuation of assets shall be carried out as prescribed under Section 7 of these guidelines. The following anomalies were identified; 5.1 Failure to value properties It was however noted that UGX 11,020,244,520 in respect of 141 properties was paid as deposits without valuation. The Accounting Officer explained that the Pool Properties were valued by the Chief Government Valuer and the report was communicated to the Uganda Land Commission. However, a copy of the valuation report was not availed for verification. Recommendation I advised the Accounting Officer to provide the valuation report for audit review. 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", "metadata": {"headings": [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}, [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "4.0 Land Compensations", "page": 12, "level": 2}}], [{"headings_0": {"content": "4.0 Land Compensations", "page": 12, "level": 2}}], [{"headings_0": {"content": "5.0 Divesture of Pool Houses", "page": 13, "level": 2}}], [{"headings_0": {"content": "5.0 Divesture of Pool Houses", "page": 13, "level": 2}}], [{"headings_0": {"content": "5.0 Divesture of Pool Houses", "page": 13, "level": 2}}], [{"headings_0": {"content": "5.1 Failure to value properties", "page": 13, "level": 2}}], [{"headings_0": {"content": "5.1 Failure to value properties", "page": 13, "level": 2}}], [{"headings_0": {"content": "5.1 Failure to value properties", "page": 13, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 2}}], [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}], [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}], [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}], [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}], [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}]], "page": 12, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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 aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}]], "page": 14, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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 my 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 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 Ministry's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.\n- Conclude on the appropriateness of Accounting Officer'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 Ministry's ability to continue as a going concern. 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 Ministry to cease to continue as a going concern.\n- 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 is in compliance with the Government of Uganda Public Financial Management laws and", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "list"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}], "page": 15, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.\n- I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safegurads applied.\n- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}], "page": 15, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "list"}}, {"content": "Other Reporting Responsibilities \nIn accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of 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. \nReport on the Audit of Compliance with Legislation \nIn accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Ministry with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nJohn F. S. Muwanga \nAPPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 15, "level": 2}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 15, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 2}}], [{"headings_0": {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "page": 16, "level": 2}}]], "page": 15, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "Natural  Resources, Environment,  Climate Change, Land and Water", "7.7", "Technical staff training in specialized short courses on Land Management and Administration", "To strengthen the capacity of land management institutions in executing their mandate geared towards securing land rights."], [null, null, null, "Training DLBs, DLOs in land management and workshops, Meetings and Seminars", null], [null, null, null, "Information and Communication Technology Services.", null], [null, null, null, "Cancellation of 10 land titles issued in wetlands and forest reserves", "To promote land consolidation, titling and banking."], [null, null, null, "Training of 20 Land registrars in LIS", null], [null, null, null, "Insurance and licenses under Land Information Management", "To complete the rollout and integration of the Land Management Information System with other systems."], [null, null, null, "Development of Land values collection software", "To develop and implement a Land Valuation Management Information System (LAVMIS)"], ["2.", "Sustainable Urbanization and Housing", "13.4", "Salaries under Slum redevelopment and improved housing standards", "Design and build inclusive housing units for government workers (civil servants, police and army)"], [null, null, null, "30 stakeholder engagements on the Land Use regulatory framework undertaken in the 4 regions", "To implement participatory and all-inclusive planning and implementation mechanism to enforce the implementation of regulatory and compliance frameworks land use"], [null, null, null, "Development of Comprehensive guidelines integrated development planning for", "To develop and implement integrated physical and economic development plans in the new cities and other urban areas"], ["", "Total", "21.1", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "page": 16, "level": 2}}], "page": 16, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No.", "Programme", "Amount not /partially warranted(Bn)", "Activities not/Partially implemented", "Purpose of the unimplemented activity"], "type": "table"}}, {"content": "15 \nAppendix 2: Unsupported output budgets", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "page": 16, "level": 2}}, [{"headings_0": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}]], "page": 16, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "12", "Legal and Advisory Services", "0.37"], ["2", "78", "Land Management", "0.41"], ["3", "140030", "Enhanced tenure security", "6.86"], ["4", "140035", "Land Information Management", "5.72"], ["5", "75", "Registration Services", "0.47"], ["6", "140032", "Land surveys and updated topographic, large scale maps and National Atlas", "2.82"], ["7", "140033", "Land Valuation Services", "1.76"], ["8", "140035", "Land Information Management", "93.27"], ["9", "140031", "Efficient and functional Land Valuation Management Information System (LAVMIS)", "11.59"], ["10", "39", "Policies, Regulations and Standards", "0.10"], ["11", "280006", "Land Use Compliance", "0.44"], ["12", "32", "Board Management", "3.86"], ["13", "39", "Policies, Regulations and Standards", "0.11"], ["14", "280002", "Physical Panning", "0.73"], ["15", "39", "Policies, Regulations and Standards", "0.10"], ["16", "280010", "Urban Development Services", "0.41"], ["17", "17", "Infrastructure development", "36.87"], ["18", "12", "Legal and Advisory Services", "11.90"], ["19", "280003", "Development and Implement Physical Development Plans", "9.26"], ["20", "280010", "Urban Development Services", "30.00"], ["21", "280004", "Economic and Physical development services", "0.51"], ["22", "12", "Legal and Advisory Services", "0.34"], ["23", "280005", "Housing Development Services", "0.32"], ["24", "280005", "Housing Development Services", "0.27"], ["25", "280009", "Slum redevelopment and improved housing standards", "0.21"], ["26", "1", "Audit and Risk Management", "0.11"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["S/N", "Budget output Code", "Budget output", "Amount(UGX)(Budget)(000,000)"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["27", "4", "Finance and Accounting", "0.26"], ["28", "5", "Human Resource Management", "2.36"], ["29", "7", "Procurement and Disposal Services", "0.09"], ["30", "8", "Records Management", "0.09"], ["31", "10", "Leadership and Management", "1.81"], ["33", "11", "Communication and Public Relations", "0.14"], ["34", "14", "Administrative and Support Services", "71.41"], ["35", "39", "Policies, Regulations and Standards", "0.71"], ["36", "51", "Affiliated and professional Bodies", "1.79"], ["37", "6", "Planning and Budgeting services", "0.54"], ["38", "15", "Monitoring and Evaluation", "0.25"], ["39", "56", "Data Management", "0.02"], ["40", "280012", "Support to UGIFT", "4.00"], ["41", "3", "Facilities and Equipment Management", "1.40"], ["**Total**", "", "**303.67**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}], "page": 18, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["S/N", "Budget output Code", "Budget output", "Amount(UGX)(Budget)(000,000)"], "type": "table"}}, {"content": "17 \nAppendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}, [{"headings_0": {"content": "Appendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "page": 19, "level": 2}}]], "page": 18, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "06 Natural resources, environmen t, climate change, land  water and", "02 Land, Administrat ion Manageme nt and", "Laws, 06070601 Land  Policies, Regulations, standards and guidelines formulated  and reviewed", "000012 Legal and Advisory Services", "335,88", "6", "3", "1", "2"], [null, null, null, "of and 06071001 Capacity Land Management Institutions (state non-state actors) strengthened", "000078 Management Land", "124,244", "6", "1", "4", "1"], [null, null, null, "06070801 Land demarcated, surveyed, registered and certified", "140030 tenure security Enhanced", "5,105,060", "6", "0", "6", "0"], [null, null, null, "06070303 Revised topographic maps, large scale maps and National atlas.", "140032 Land surveys and  updated topographic, large scale maps and National Atlas", "2,482,112", "14", "0", "5", "9"], [null, null, null, "06070401 National Valuation Standards and Guidelines developed and disseminated", "140033 Valuation Service Land", "1,324,369", "8", "4", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "page": 19, "level": 2}}], "page": 19, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub- program", "PIAP-Outs", "Budget Out-put", "Total expenditure UGX \u2018000\u201d Out-put", "Total activities No", "Number of implemented activities fully", "No of partially implemented activities", "No of activities that were not implemented"], "type": "table"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "Appendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "page": 19, "level": 2}}], "page": 19, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["2", "10 Sustainable urbanisatio n  housing and", "Physical Planning and Urbanizatio n", "orderly 10050101 Compliance to land  use frameworks and development", "Policies, and 000039 Regulations Standards", "69,000", "3", "1", "0", "2"], [null, null, null, "& 10050103 Physical Planning Urban management system scaled", null, null, null, null, null, null], ["", "", "", "10010101 Integrated physical and economic development plans for cities", "280002  Physical planning", "510,637", "5", "1", "3", "1"], ["", "", "", null, "280010  Urban Development Services", "285,773", "12", "7", "2", "3"], ["", "", "Project:152 8 Hoima Oil Refinery Proximity Developme nt Master Plan", "100101 Develop and implement integrated physical and economic development plans in the new cities and other", "280004 Economic and physical development services", "506,399", "8", "4", "3", "1"], ["", "", "SubProgra mme:02 Housing Developme nt", "10040501 Building codes and standards in place", "000012 Legal and Advisory services", "290,741", "6", "0", "3", "3"], ["", "**Total**", "", "", "", "**11,034,223**", "**74**", "**21**", "**29**", "**24**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub- program", "PIAP-Outs", "Budget Out-put", "Total expenditure UGX \u2018000\u201d Out-put", "Total activities No", "Number of implemented activities fully", "No of partially implemented activities", "No of activities that were not implemented"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF ACRONYMS - 2", "Opinion - 3", "Basis for Opinion - 3", "Key Audit Matter - 3", "  1.0 Implementation of the approved budget - 3", "Revenue Performance - 4", "Utilization of Warrants - 5", "Unsupported output budgets - 6", "Implementation of outputs - 6", "  2.0 Management of the Government Salary Payroll - 7", "Validation of Employees on the Entity Main payroll - 8", "Validation of Short-term/temporary staff - 9", "Inconsistencies in Employee Details - 9", "Utilization of the Wage Budget - 9", "Other matters - 10", "Other Information - 12", "Management Responsibilities for the Financial Statements - 12", "Auditor's Responsibilities for the audit of the Financial Statements - 13", "Other Reporting Responsibilities - 14", "Report on the Audit of Compliance with Legislation - 14", "FINANCIAL STATEMENTS Error! 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