{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU - LIQUIDATION \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 THE UGANDA REGISTRATION SERVICES BUREAU - LIQUIDATION", "page": 1, "level": 2}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU - LIQUIDATION", "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": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": [["Bn", "Billion"], ["FYR", "Financial Year"], ["GOU", "Government of Uganda"], ["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"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["PBS", "Programme Budgeting System"], ["PFMA", "Public Financial Management Act"], ["UGX", "Uganda Shillings"], ["URSB", "Uganda Registration Services Bureau"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 3, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION \nFOR THE YEAR ENDED 30 TH JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the financial statements of the Uganda Registration Services Bureau - Liquidation, which comprise the Statement of Financial Position as at 30 th 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 Uganda Registration Services Bureau - Liquidation, for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Sectio  \nn 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018 (as amended). \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 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\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Bureau 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 (IESBA) Code of Ethics for Professional Accountants (Parts A and B) 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. \nEntities prepare budgets every year, which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and outputs the funds will be spent on in order to deliver services to citizens.  \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 the Official Receiver is to:", "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}}]], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "i. Investigate the directors, shareholders, contributories and all present and past officers of an insolvent company or of a company which is being wound up or liquidated for the purpose of establishing any fraud or impropriety.  \nii.  \nInvestigate the promotion, formation, failure and conduct of business of an insolvent company.  \niii.  \nProsecute any person for offences committed under this Act or discovered to have a case to answer as a result of investigations carried out.  \niv.  \nInvestigate the conduct of insolvency practitioners and prosecute them for any offences committed.  \nv.  \nAct during a vacancy in the office of an insolvency practitioner.  \nvi.  \nTake all necessary steps and actions considered fit by the official receiver to fulfil the provisions of this Act. \nDuring the financial year 2022/2023, URSB - Liquidation had a budget of UGX.0.632Bn, which was 100% appropriated by Court. \nOut of the total warrants by Court of UGX.0.632Bn, I reviewed activities worth UGX.0.632Bn as summarised in the table below;", "metadata": {"headings": [{"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": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["1", "Outputs/activities selected for budget performance review", "0.632", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Details", "Actual Amount (UGX Bn)", "Cumulative Percentage"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "0.498 0.074 0.060 **0.632** total operating revenue for the financial year amounted to UGX.0.632Bn, comprising the funds appropriated by court for the financial year 2022/2023 of UGX.0.498Bn, rolled over the balance of UGX.0.074Bn and a balance brought forward from the financial year of 2021/2022 of UGX.0.06Bn. The table below refers;  **Details** Amount (UGX Bn)** Funds appropriated by court for 22/23  Rolled over balance  Balance b/f from 21/22  **Total** **1 2 3** **Operating Revenue** The", "advised  the Accounting Officer to maintain  good practice. the I"], ["1.2", "**Utilisation of Revenue**", "I advised the Accounting Officer to ensure that the"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["Out of the total operating revenue of UGX.0.632Bn availed to the entity during the year, UGX.0.592Bn was utilised, resulting in un-utilised warrants of UGX.0.040Bn representing 94%. unutilised warrants were meant for the following activities that were partially implemented:  **No Activities Amount** UGX Bn** **- Reason for** **underutilisation**  The appointment of the official receiver was not done. **the** 0.008  0.006 0.006 Maintenance of the motorcycle of the Official Receiver was not undertaken.  A saving was made on staff travels upcountry. 0.020 The appointment of the official receiver was not done. Security, guards and bailiffs at the initial appointment of the Official Receiver Motorcycle for Office of the Official Receiver Facilitation for staff carrying out initial appointments and other duties of the official receiver upcountry  Others include Official Receiver/Registrar General Engagements  with stakeholders,  insolvency conferences,  international conferences, welfare and entertainment, among others **Total** a result of failure to utilise warrants: **0.040** \uf0b7 Payment of security, guards and bailiffs at the initial appointment of the Official Receiver was not done.  \uf0b7 Maintenance of the motorcycle of the Official Receiver was not undertaken. Accounting Officer explained that the under absorption resulted from balances on implemented activities and non-appointment of the Official Receiver, whose appointment cannot be pre-determined by the entity. 1 2 3 4 The As The", null, "", "partially implemented activities are rolled over to the subsequent periods  for implementation."], ["**1.3**", "**Implementation of outputs** assessed the implementation of five (5) outputs that had been fully quantified with a total of 20 activities worth UGX.0.592Bn and noted that: Four (4) outputs with ten activities and expenditures worth UGX.0.326Bn were fully implemented.  \uf0b7 One (1) output with ten activities worth UGX.0.254Bn were partially implemented. Out of the ten activities, the entity fully implemented eight activities; one (1) activity was partially implemented, while one (1) activity remained unimplemented. are in **Appendix I (a) and (b).** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not procure a motorcycle for the Official Receiver office despite receiving the required funds. I \uf0b7 Details Non-implementation", null, "advised  the Accounting Officer to ensure that the partially implemented activities are rolled over to the subsequent periods  for implementation. I"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 6, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": [["The Accounting Officer explained that the motorcycle was not procured because the available budget funds were below the market price.", ""]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Observation"], "type": "table"}}, {"content": "1.4 \nDelivery of services from implemented activities \nI undertook procedures to confirm if activities implemented by the entity were implemented on time and were of acceptable quality, quantity, cost and functionality. I reviewed the liquidation process and noted the following matters: \n1.4.1 Delayed conclusion of the liquidation process \nSection 100(e) of the Insolvency Act, 2011 stipulates that \u201cwithout prejudice to section 99 of the Act, a liquidator shall have all the other functions and duties specified in this Act and shall, in particular, keep in accordance with generally accepted accounting procedures and standards, full accounts and other records of all receipts, expenditure and other transactions relating to the liquidation, and retain the accounts and records of the liquidation and the company for not less than six years after the liquidation ends.\u201d \nI noted that between 2001 and 2019, the Official Receiver appointed liquidators for thirteen (13) companies. However, three companies were still undergoing liquidation as at 30 th June 2023. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}]], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["1.", "Nalukolongo Railways Workshop", "27 th August 2007", "Liquidation incomplete"], ["2.", "Uganda Electricity Board", "31 st August 2006", "Liquidation is still ongoing"], ["3.", "Uganda Tea Growers Corporation", "15 th June 2006", "Liquidation still ongoing"]], "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No.", "Company Name", "Appointment Date", "Status"], "type": "table"}}, {"content": "Delays in concluding liquidation processes may further erode the value of the companies\u2019 assets. \nThe Accounting Officer attributed the delay to ongoing litigations against the companies in liquidation. The Accounting Officer also indicated that the Bureau had engaged the Ministry of Finance, Planning and Economic Development on matters regarding former employees of Uganda Electricity Board to settle their benefits. \nyears and still remain outstanding at the end of the financial year 2022/2023. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}]], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["1", "UEGCL debt to UEB", "1,134,989,464", "1,134,989,464", "1,134,989,464"], ["2", "Kenya Railways\u2019 debt Nalukolongo to", "1,582,215,752", "1,582,215,752", "1,582,215,752"], ["3", "Tashobya\u2019s debt to UCIL", "47,324,273", "37,324,273", "37,324,273"], ["", "**Total**", "**6,242,764,629**", "**2,754,529,489**", "**2,754,529,489**"]], "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Details", "Status as at 30 th June 2021 (UGX)", "Status as at 30 th June 2022 (UGX)", "Status as at 30 th June 2023 (UGX)"], "type": "table"}}, {"content": "There is a risk that long outstanding receivables may not be recoverable and may present an unreasonable likelihood of recovery of amounts owed to the companies\u2019 creditors. \nThe Accounting Officer explained that the Bureau has continued to remind the debtors and engaged relevant authorities to recover the debts. However, these efforts have been futile. \nI advised the Accounting Officer to continue liaising with the relevant stakeholders to ensure that all receivables due to the companies are recovered. \nOther Information \nThe 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. \nThe other information does not include the financial statements and my auditors\u2019 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. \nIn 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. \nManagement Responsibilities for the Financial Statements \nThe Accounting Officer is responsible for overseeing the Bureau\u2019s financial reporting process. \nAuditor\u2019s Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}]], "page": 8, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 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\u2019s 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\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}]], "page": 9, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 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.\n- 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 Bureau\u2019s internal control.\n- 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\u2019s 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 Bureau\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Bureau 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 regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}], "page": 9, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "list"}}, {"content": "independence, and where applicable, actions taken to eliminate threats or safeguards applied. \nFrom 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\u2019s 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. \nOther 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, that 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 Bureau with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material findings in respect of the compliance criteria for the applicable subject matters. \nJohn F. S. Muwanga AUDITOR General Kampala \nAppendices \nAppendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}], [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}], [{"headings_0": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 12, "level": 2}}]], "page": 10, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["1", "Strengthen legal and institutional framework to promote competitiveness", "Amended Insolvency Act and Companies Act and increased awareness on Insolvency (legal).", "42,748,881", "1", "1"], ["2", "Reducing the cost of doing business to attract foreign direct investment (FDI)", "Attraction of foreign participation in Uganda\u2019s insolvency regime.", "84,982,374", "2", "2"], ["3", "Enhancing communications and awareness of URSB services", "Increased awareness on Insolvency", "180,386,660", "5", "5"], ["4", "Strengthen research and other advisory services", "Increased staff capacity", "17,476,444", "2", "2"], ["", "", "", "**325,594,359**", "**10**", "**10**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 12, "level": 2}}], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Strategy", "Budget Output", "Total Output expenditure UGX", "Total No activities", "Number of fully implement ed activities"], "type": "table"}}, {"content": "Appendix I (b): Partially implemented output \nNo Strategy Budget Output Total Output Total No Number of No of No of Management \nexpenditure activities fully partially activities Response UGX  \nimplemented implemented that were not  \nactivities activities implemented  \n1 Simply A well-equipped 193,591,690 10 8 1 1 The processes to department, data and  \nappointment of ease mobile internet procured,  \nthe official registration well maintained motor  \nreceiver is vehicles and improved  \ndependent on performance the court \nThe motor cycle was not procured because the available \n9", "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Partially implemented output", "page": 12, "level": 2}}, [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}], [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}], [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}], [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}]], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA", "REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION FOR THE YEAR ENDED 30 TH", "JUNE, 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the approved budget - 1", "Emphasis of Matter - 4", "  2.0 Delayed recovery of outstanding Receivables - 4", "Other Information - 5", "Management Responsibilities for the Financial Statements - 5", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 6", "Other Reporting Responsibilities - 7", "Report on the Audit of Compliance with Legislation - 7", "Appendices - 9", "Appendix I: Implementation of planned outputs - 9"], "page": 2}]}