THE REPUBLIC OF UGANDA OFFICE OF THE PRIME MINISTER REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NORTHERN UGANDA SOCIAL ACTION FUND (NUSAF 3) (IDA CREDIT NO.56450) FOR THE YEAR ENDED 30TH JUNE 2021 OFFICE OF THE AUDITOR GENERAL UGANDA TABLE OF CONTENTS LIST ACRO NYMS................................................................................................................................................. REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NORTHERN UGANDA SOCIAL ACTION FUND (NUSAF3) (IDA CREDIT NO.56450) FOR THE YEAR ENDED 30TH JUNE 2021.. 2 O p in io n ........................................................................................................................................................... ....... 2 B a s is o f O p in io n ................................................................................................................................................... 2 Key Audit M atters.............. .................................................................................................................................. 2 1.0 PROJECT OVERVIEW ............................................................................................................................. 2 1 .1 In tro d u c tio n ............................................................................................................................................ 2 1 .2 P ro je c t p ro file .......................................................................................................................................... 3 1.3 Project allocation by Com ponent ......................................................................................................... 3 1.4 Project achievem ents............................................................................................................................. 3 2.0 Im plem entation of the approved 2020/2021 budget........................................................................ 4 3.0 Service delivery m atters........................................................................................................................ 6 3.1.1 Perform ance of Inspire Africa (U) Lim ited ..................................................................................... 6 3.1.2 Sustainability of the project achievem ents .................................................................................... 8 REPORT OF THE AUDITOR GENERAL ON THE SPECIAL ACCOUNT OPERATIONS ................................ 12 LIST ACRONYMS Acronym Meaning CFs Community Facilitators DEC District Executive Committee DTPC District Technical Planning Committee IFMS Integrated Financial Management System IHISP Improved Household Income Support Program ISSAIs International Standards of Supreme Audit Institutions LIS Livelihood Investment Support MIS Management Information System MoFPED Ministry of Finance, Planning and Economic Development NUSAF Northern Uganda Social Action Fund PFMA Public Financial Management Act PPDA Public Procurement and Disposal of Assets PRDP Peace, Recovery and Development Programme TST Technical Support Team URA Uganda Revenue Authority 1 REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NORTHERN UGANDA SOCIAL ACTION FUND (NUSAF3) (IDA CREDIT NO.56450) FOR THE YEAR ENDED 30TH JUNE 2021 THE RT. HON. SPEAKER OF PARLIAMENT Opinion I have audited the accompanying financial statements of Northern Uganda Social Action Fund (NUSAF 3) - IDA CREDIT NO.56450 for the year ended 30th June 2021. The financial statements set out on pages 1 to 13 comprise of; statement of financial performance, statement of financial position, designated account activity statement and notes to the financial statements including a summary of accounting policies used. In my opinion, the project financial statements present fairly in all material respects the financial performance of the Northern Uganda Social Action Fund (NUSAF 3) - IDA CREDIT NO.56450 for the year ended 30th June 2021 and the receipts and payments for the period then ended in accordance with the IDA guidelines and the basis of accounting stated in page 4 of the financial statements. Basis of Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statement's section of my report. I am independent of the project in accordance with the Constitution of the Republic of Uganda, 1995, as amended, the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matters Key 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. 1.0 PROJECT OVERVIEW 1.1 Introduction The third Northern Uganda Social Action Fund project (NUSAF 3) was a community- driven project funded by the International Development Agency (IDA) of the World Bank and the grant from the Japan Social Development Fund (JSDF). The project was implemented under the Peace, Recovery and Development Programme (PRDP) and mainstreamed into the existing government structures at 2 both national and local government levels in sixty-seven (67) districts across eight (8) sub-region of Lango, Acholi, West Nile, Bunyoro, Teso, Karamoja, Elgon and Bukedi. 1.2 Project profile IDA Loan Information JSDF grant Information Loan Number IDA 56450 Grant Number TF A2643 Loan Amount USD 130,000,000 Grant Amount USD 2,857,000 Date of Loan 16th Dec 2015 Date of Loan 31st Oct 2016 Signature Signature Date of Loan 14th Mar 2016 Date of Loan 31s" Oct 2016 Effectiveness Effectiveness Project Completion 30th June 2021 Project 31st Dec 2018 Date Completion Date Bankers Bank of Uganda Bankers Bank of Uganda 1.3 Proiect allocation by Component IDA Loan JSDF grant Components Amount Component Amount (USD) (USD) Labour Intensive Works 61,000,000 Consultant 529,000 and Disaster Risk Financing Services Livelihood Investment 43,500,000 Training and 1,140,000 Support Workshops Strengthening 5,000,000 Goods 80,000 Transparency, Accountability and Anti- Corruption Safety Net Mechanisms and 20,500,000 Sub Grants 960,000 Project Management Operating costs 148,000 Total 130,000,000 Total 2,857,000 1.4 Project achievements The project was implemented from 2016 to 2021. At the close of the project an impact assessment was undertaken by independent consultants from Makerere University Business School. A review of the findings from the report indicated that the project performed well in a number of areas as summarised in the table below. Indicators Planned Achieved ahv achieved Number of household beneficiaries 2,995,500 3,031,690 101% Number of female beneficiaries 1,198,200 1,772,770 148% Number of Households benefiting from 84,000 90,405 108% post-disaster activities Percentage increase in the value of 20% 35% 175% household assets of beneficiaries The report indicated that as a result of these achievements, there was increased income for beneficiary households, improved resilience and vulnerability to shocks, improved household welfare and progress out of poverty, improved savings and investments, increased production and income earnings and increased household food security and consumption for a number of beneficiaries. 3 2.0 Implementation of the approved 2020/2021 budget On 24th April, 2020, Parliament approved the annual budget for MDAs, Projects and LGs that contained the specific resource envelope allocated to each vote to implement agreed on outputs. Subsequently, the PS/ST issued a Budget Execution Circular that communicated the budget strategy, policy, and administrative issues to guide the budget implementation for the financial year 2020/2021. During my overall risk assessment exercise, I noted that MDAs, Projects and LGs are still experiencing challenges in implementing the budgets approved by Parliament and policy guidance issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively. These challenges include; lack of strategic plans that are aligned to the National Development Plans, underperformance of revenue, implementation of off-budget activities, under absorption of funds, insufficient quantification of outputs, partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance. I am aware that the Covid-19 Pandemic continues to significantly affect the implementation of several activities. Consequently, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic. It is against this background that the implementation of the budget was again considered a key audit area during the office-wide planning for the current audit year. The objective of the Northern Uganda Social Action Fund 3 (NUSAF3) which was implemented by the Office of the Prime Minister, was to support the country's efforts to improve access of beneficiary households to income-earning opportunities and better basic socio-economic services in the eight (8) sub-regions. To achieve this, the project planned to implement both recurrent and development activities. A review of the project work plans and budgets revealed that the project had an approved budget of UGX.38.8Bn all of which was warranted. The table below summarises the key outputs of the project for the financial year 2020/2021. Table: Showing key deliverables for NUSAF 3 for the year Sn Key deliverables Amount Spent Cumulative (UGX) Bn percentage of Actual expenditure i. Implementation of PRDP coordinated 11.00 28.37 and monitored ii. Transfers to Government units 26.70 97.26 iii. Purchase of Motor Vehicle 1.06 100 I examined all three (3) outputs with a total of nine (9) activities representing 100% of the total approved budget. From the procedures undertaken, I noted the following: No Observation Recommendation 2.1 Revenue Performance Performance of External Financing The project budgeted to receive UGX.38,762,355,839 which was all 4 availed representing 100% performance. 2.2 Absorption of funds Out of the total funds available of UGX.38,762,355,839 for the I commended the financial year, UGX.38,762,355,839 was spent by the entity Accounting Officer for resulting representing an absorption level of 100%. this performance. 2.3 Quantification of outputs/activities Section 13 (15, b) of the PFMA 2015 states that a policy statement I commended the submitted by a vote shall contain the annual and three months' Accounting Officer for work plans, outputs, targets and performance indicators of the work sufficiently plans. Regulation 11 (3) of PFMR 2016 requires that a vote quantifying the work prepares a work plan that indicates the outputs of the vote for the plan. financial year; the indicators to be used to gauge the performance of the outputs and funds allocated to each activity. To assess the performance of an output, all activities supporting the output must be quantified. The project planned to implement three (3) outputs with a total of nine (9) activities and a budget worth UGX.38.8Bn. I reviewed the extent of quantification of these outputs and activities and noted the following. All three (3) outputs with nine (9) activities (100%) were clearly quantified to enable the assessment of performance. Details in Appendix I Table 1: showing the extent of quantification by outputs Summary of Performance by Outputs Activi details-Analysis Category of No. % Of Exp 0/0 Total No. No of /0 Of outputs of total endi Prop no of of activi quantifi out outp ture orti activi Fully ties cation put uts UGX on ties Quan not of s samp Bn to in the tified fully activitie sa led total outp activi quan s per mpl exp uts ties tified categor ed endi y of ture output Fully 3 100 38.8 100 9 0 0 100 quantified outputs Insufficientl 0 0 0 0 0 0 0 0 y quantified outputs Outputs not 0 0 0 0 0 0 0 0 quantified Total 3 100 38.8 100 9 0 0 2.4 Implementation of quantified outputs I assessed the implementation of three (3) outputs that were fully I advised the quantified with nine (9) activities worth UGX UGX.38.8Bn and noted Accounting Officer the following. that for future projects, there is * Two (2) outputs with a total of five (5) activities worth UGX. need to improve the 26.72Bn were fully implemented. That is all the five (5) preparedness to activities (67%) within this output was implemented. respond to disruptions such as * One (1) output with a total of four (4) activities worth UGX. COVID-19 which may 12.08Bn was partially implemented. Out of the four (4) affect effective activities, four (4) activities (33%) partially implemented. supervision of projects. 5 Table 2 showing implemented activities Summary of Performance by Output Acti ity details-Analysis Category No /0 Expe /b To No No. No Extent of output of Of nditu prop tal of Of of of out imp re ortio no Full parti acti impleme puts lem UGX n to of y ally viti ntation ent total ac imp impl es of atio Bn expe tiv lem eme tha activitie n nditu iti ent nted t s re es ed activi wer per acti ties e categor viti not y of es imp output lem ent ed Fully 2 67 26.7 69 5 5 0 0 100 implemente 2 d outputs Partially 1 33 12.0 31 4 0 4 0 100 Implement 8 ed outputs Outputs 0 0 0 0 0 0 0 0 0 Not Implement ed Total 3 100 38. 100 9 5 4 0 8 - The activities that were partially implemented involved supervision and coordination of activities. The Accounting Officer explained that this was due to COVID-19 pandemic. 3.0 Service delivery matters 3.1.1 Performance of Inspire Africa (U) Limited Office of the Prime Minister on behalf of NUSAF 3 signed a memorandum of understanding with Inspire Africa (U) Limited as a capacity-building partner on 16th May 2017. This engagement was for two (2) years from 16th May 2017 to 15th May 2019, with a possibility of renewal subject to satisfactory performance. On 13th May 2019, this arrangement was extended for another two (2) years up to 31st March 2021. Inspire Africa received a total of UGX.9,662,236,680 that was to be used as follows; Sn Activity Amount -UGX 1 Production of coffee (training of farmers) 3,831,781,800 2 Consumption of coffee (putting up coffee shops and the 1,906,556,240 attendant infrastructure) 3 Capacity building (teaching the youth financial literacy 2,652,860,260 and business management skills) 4 Project administration 1,271,038,380 L ITotal 9,662,236,680 Out of the fund availed of UGX.1,906,556,240 under consumption, Inspire Africa was supposed to set up coffee shops and the attendant infrastructure in Arua, Mbale, Lira, Gulu and Tororo. I observed the following from my physical inspections, interviews with the youth, and review of documents. 6 District Audit Management response OAG-Inspection photos Observation Arua * By the time of The coffee shop in Arua had audit (October been set up on land allocated 2021), the site by Posta Uganda Arua. had been However, the Arua District abandoned, and physical planner halted its there was no operations because it was a activity on site, temporary Structure. Abandonedl coffee shop in Arua * I further noted In February 2021, Inspire that the works Africa (IA) secured land and ) were stopped by started construction. City Authorities Completion of the construction in 2018 because has delayed due to COVID-19 of non- related issues. compliance with the physical The facility is expected to be planning completed and operationalised requirements. by December 2021. Mbale * At the time of Inspire Africa handed over the audit, the coffee Coffee Shop project to the shop in Mbale youth in the year 2019. At the had closed, and time of the audit, the Coffee the equipment Shop had been relocated due was kept at the to failure to break even as a Mbale District result of COVID-19 related Offices. challenges. Coffee booth at the Mbale District Headquarters Lira * No coffee shop The facility was planned to be was found on- located at the Post Office site at the time building Lira branch. All the of audit. equipment and necessary logistics were delivered to the * The equipment beneficiaries to start up the and other establishment, but the landlord accessories halted the operations, meant to be installed in the Lira district offered the coffee shop were beneficiaries land to erect found in the Lira temporary structures for the Stores at the coffee shops as an interim time of audit measure. Currently, mobile Items meant for the coffee shop in coffee booths are being run by Lira district stores the beneficiaries Gulu Expected facilities At the time of the audit, the such as washing washing bay was not bays, multimedia operational due to a dispute 7 deck were never between the youth and the installed. landlord. This has been since resolved, and the washing bay The was no formal is now fully operational. Full handover of the multimedia/events public enterprise in Gulu address system was delivered. to the youth even However, they are not after the end of operational due to COVID-19 NUSAF. SoPs. Failure to complete and hand over the works denies the beneficiary communities services, which may curtail the achievement of project objectives of providing effective income support to and building resilience of poor and vulnerable households. I advised the Accounting Officer to follow up on the matter through the Ministry's internal audit function or Project M&E function to ensure that all outstanding works are completed and handed over. 3.1.2 Sustainability of the project achievements NUSAF 3 ended on 30th June 2021, having registered achievements in improving access of beneficiary households to income-earning opportunities and better basic socio-economic services in the eight (8) sub-regions of implementation. This was through investments in Labour Intensive Works and Livelihood Support programmes. During the audit, I observed that some districts were already experiencing challenges in maintaining the investments made during the project's lifetime, which is likely to affect the sustainability of the project achievements. I undertook a physical inspection of seventeen (17) sub-projects implemented under the project. I observed that eleven (11) sub-projects (65%) had sustainability challenges three (3) months after the closure of the project. Challenges included failure to maintain road works, low savings, and failure to maintain tree plantations. Details in Appendix II. From interviews with management, I observed that the responsibility of maintaining these investments solely lies with the beneficiary district since the sub-projects were handed over. However, most of these districts do not have the capacity and the resources to regularly maintain the investments and ensure that the subgroups are active. There is a risk the threats to sustainability will erode the achievements made by the project if not addressed. The Accounting Officer explained that sustainability was considered right at the design of the NUSAF3 project. Most of the interventions were meant to be owned by the beneficiaries for example livelihood money generating business by individuals and households; savings are owned by groups, tree woods lots are owned by community groups and institutions like schools and other government facilities. However, community access roads and valley tanks will require maintenance by sub- counties and districts. The project requires that such assets are included in the sub- county development plans for maintenance. 8 I advised the Accounting Officer to engage the districts and come up with a more effective sustainability arrangement for the project investments, especially the roads and valley tanks. There is also need for supporting the groups to ensure that they continue making savings even after the end of the projects. The support can be extended through the Community Development Officers at the respective districts. For future projects, plans should be developed to ensure sustainability of such investments in communities. Other Matters I consider it necessary to communicate the following matter other than those presented or disclosed in the financial statements: 4.0 Handover of project vehicles by capacity building partners NUSAF 3 engaged capacity building partners during the project's implementation to build the beneficiaries' capacity through providing hands-on technical and skills development training. One of the capacity building partners engaged was Agromax (U) Limited. During the project lifetime, a total of UGX.6,004,395,000 was advanced to Agromax (U) Limited to support communities in developing capacity through activities such as skilling groups to use better farming technology. Part of the funds were used to procure two (2) motor vehicles to facilitate the achievement of their obligations as per the MoU. Since the project ended on 30th June 2021, project assets would ordinarily revert back to government, particularly the vehicles. However, these vehicles were left with the private capacity-building partners. There is a risk that the capacity-building partners are using government vehicles for private gain, especially after the end of the project. The Accounting Officer explained that the decision to leave these vehicles with the capacity building partners was to ensure that there is regular support to the communities even after the end of the project. In addition, some of the project activities had not been completed by 30th June 2021, although the project closed due to COVID-19 restrictions and lockdown measures. I advised the Accounting Officer to develop a detailed completion work plan for project activities and ensure that ownership of these vehicles reverts to government; that is, ownership should be transferred to the Office of the Prime Minister or the districts that are responsible for the project. 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. 9 In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements, or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. Responsibilities of the Accounting Officer for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, as amended, the Accounting Officer is accountable to Parliament for the funds and resources of Northern Uganda Social Action Fund (NUSAF 3) - IDA CREDIT NO.56450. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, as amended, IDA guidelines and the basis of accounting stated on page 8 of the financial statements, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the project's ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of Northern Uganda Social Action Fund (NUSAF 3)- IDA CREDIT NO.56450, and using the IDA Guidelines unless the Accounting Officer has a realistic alternative to the contrary. The Accounting Officer is responsible for overseeing the project's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the project's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. 10 Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the project's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the Northern Uganda Social Action Fund (NUSAF 3)-IDA CREDIT NO.56450 to fail to deliver its mandate. o Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 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. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities Compliance with Leqislation In accordance with sections 19(1) of the National Audit Act, 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. John F.S. Muwanga AUDI1TOR GENERAL KAMPALA 21't December, 2021 11 REPORT OF THE AUDITOR GENERAL ON THE SPECIAL ACCOUNT OPERATIONS OF NORTHERN UGANDA SOCIAL ACTION FUND (NUSAF3) - IDA CREDIT NO.56450 FOR THE YEAR ENDED 30TH JUNE 2021 Opinion I have audited the special account statement of Northern Uganda Social Action Fund (NUSAF 3) - IDA CREDIT NO.56450 for the year ended 30th June 2021, which is set out on page 14 of the financial statements. In my opinion, Project management complied in all material respects with IDA rules and procedures and that the Special Account Statement for Northern Uganda Social Action Fund (NUSAF 3) - IDA CREDIT NO.56450 for the year ended 30th June 2021 presents fairly in all material respects the account transactions and the closing balance as at 30th June 2021. Management Responsibility for the Special Account Statement Project management is responsible for preparation of the special account statement and its fair presentation in accordance with the requirements of the Government of Uganda regulations and IDA guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the special account statement that is free from material misrepresentation, whether due to fraud or error and selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances. Auditor's Responsibility My responsibility is to express an opinion on the Special Account Statement based on my audit. I conducted the audit in accordance with International Standards on Auditing and the IDA guidelines on auditing. Those standards and guidelines require that I plan and perform the audit to obtain reasonable assurance about whether the Special Account statement is free from material.misstatements. I believe that the audit provides a reasonable basis for my opinion. John F. S. Muwanga AUDITOR GENERAL KAMPALA 21st December, 2021 12 ш � ш � С •ы >. _ � С n'� ° Ч 01 'О °° О Ф и Ега ш=ЕЙZ�с 01 �ьр С1 �}�' � �'С �'- О У L У = о О И т И Ш�н V а а1 � G д 0 т и и и н G О 10 i aL+ a i i с �} } у И Ф С У +� С Ш Ш ш 4% f0 ��, С у С С С ш'^vm Е '-"Е Е Е О G1 н а �>;� �аг � П1 TQ1 Т N t.' 0. - о_ о. нФliа.а.�'О а� ii Е i?Е „vш 7 агаУ_ 7 �р 11 О� 2 о о о с с �¢ о� � о с t�e �о т^,� ^ � о•- и о, т � у и� о с �' ;° гСо С� rn -`д о� Gd с ° С � Е L Е ��' о° у Т. 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Despite these investments, there were sustainability challenges as summarised below; The place is bushy and not being utilised to capacity V.l empty; irrigation sprinklers did not cover the whole area. 2 Kokorio-Akurao The community access road was in place Access road and being utilised. Osuguro Watershed, Despite these investments, there were Kapjan S/C sustainability challenges as summarised 4.5km below; Katalcwi District " Access road was in place and being utilised however it was not well maintained, as evidenced by grass- eating up the road. " At the time of audit there was no evidence of group savings of 30% as required. Members said that savings were affected by COVID 19. 3 Omosingo P/S 2 The Indian tick variety of trees was Acre Woodlot and procured and planted. Despite these live fencing investments, there were sustainability subproject challenges as summarised below; Osuguro Watershed Katakwi District * Trees were not well maintained and were bushy. * Communities had started putting up gardens within the tree projects * Some trees had dried up and were not replaced. * At the time of audit there was no evidence of group savings of 30% as required. Members said that savings were affected by COVID 19. 4 Kokorio 10 Acre The Indian tick variety of trees was Woodlot subproject, procured and planted. Despite these Osuguro Watershed, investments there were sustainability Kapjan S/C challenges as summarised below; Katakwi District OKORin 0ACRE Nooma 0 * Trees were not well maintained and SUP were bushy. * Communities had started putting up gardens within the tree projects * Some trees had dried up and were not replaced. * At the time of audit there was no evidence of group savings of 30% as required. Members said that savings were affected by COVID 19. 5 Fishpond The fishpond was in place. Despite this, Construction sub- there were sustainability challenges as project summarised below; Katakwi District * The fence near the entrance and gate were broken and therefore the pond was not well secured. * The community had given up on the project and left it for the landowner, who was now the sole owner. * The owner was complaining of lack of funds to buy adequate feeds and nets for harvesting the fish. * The fish had grown and was ready for harvest, but he said that they were of small size due to inadequate feeding. 17 At the time of audit there was no evidence of group savings of 30% as required. Members said that savings were affected by COVID 19. 6 Olusai Fishpond 40,000,000 The fishpond was in place. Despite this, Construction sub- there were sustainability challenges as project summarised below; Adamasiko - Obongoi . Poor maintenance of the pond area Soroti District as evidenced by bushes around the pond. * There was a challenge of predators; snakes and birds eating up fish. * There was need for security when fish matures to prevent stealing. * At the time of audit there was no evidence of group savings of 30% as required. Members said that savings were affected by COVID 19. 7 Community Access The road was constructed sometime and Road, Karenga was opened. Despite this, there were District sustainability challenges as summarised below; * The road was in bad shape by the time of inspection. * The road was waterlogged, muddy and with no drainage channel. * At the time of audit there was no evidence of group savings of 30% as required. Members said that savings were affected by COVID 19. 18 8 Akwor Central B The trees were planted on 8 acres of Tree Planting in land. Despite these investments, there Lamwo District. were sustainability challenges as summarised below; * The trees were growing well but not well maintained and too bushy. * At the time of audit there was no evidence of group savings of 30% as required. Members said that z savings were affected by COVID 19. 9 Paduke Padwat P/S The road was opened and is mainly used Community Access by school-going children. Despite these Road; 2.5kms investments, there were sustainability Lamwo District challenges as summarised below; * The road was not well maintained; waterlogged and bushy. * At the time of audit there was no evidence of group savings of 30% as required. Members said that savings were affected by COVID 19. 10 Tree Planting Project The trees were planted on 5 acres of in Gulu District land. Despite these investments, there were sustainability challenges as summarised below; * The area was not maintained and was very bushy. * Communities had set up gardens in the middle of the tree project. * A lot of trees had died out in infancy and needed replacing. 11 Ocoko Community 18,500,000 The trees were procured. Despite these Commercial Nursery, investments, there were sustainability Arua challenges as summarised below; * Out of 100 members, only 39 are active, according to the group chairman. 19 廈祠祝化j馴 2O THE REPUBLIC OF UGANDA PLOT g- il APOILO K AGGWA R0A.D. P. 0. 03' ' 341, KAMPAIA, U GAND1\ El[ PHO N ES: General line 0-,17 770500, Web: E-nia i 1: August 31, 2021 Tlýe Audilor Geneial Office of the Auditor General Karnpala. Uganda SUBMISSMI OF FINAL ACCOUKITS FOR ThHE -fl-MRD IMORTHERK! UGANIDýA SOCI -AL ACT1]0N F-UND (NUSAF 3} MFR THE FMANChAL 202-//!-ýýl This is lo submit Final Accounlts lor the Thirol Norffip.rn Ugarela Slu(Ja- A,Itior Fund (NUSAF 3) for ilie financial year ended 1J0` June ý1021 Please acknowledge receøl Geoffrey Sserernba Ae c 0 u N' T 11 N G', 0 F F I1 c E p, CC: Accounlant General - MOFPED The Republic of Uganda OFFICE OF THE PRIME MINISTER THE THIRD NORTHERN UGANDA SOCIAL ACTION FUND (NUSAF3) FINAL ACCOUNTS FOR FINANCIAL YEAR 2020/2021 TABL OF CONTEMNTS 1. Table Of Acronyms 2. Statement Of Management Responsibilities ii 3. Annual Progress Report iii 4. Statement of Financial Performance 1 5. Statement of Financial Position 2 6. Translation of Cashbook Closing balances 3 7. Notes to the Accounts i. Notes to the Financial Statements (Note 1) 4 - 9 ii. List of IDA Receipts 10 iii. List of JSDF Receipts 11 iv. Additional Notes to the Financial Statements 12 8. Bank Reconciliation Statements i. NUSAF3 Designated Account( IDA) 13 ii. NUSAF3 Implementation Support Account 14 iii. NUSAF3 Designated Account (JSDF) 15 9. Trial Balance 10. Bank Statements NUSA F3 Final Accounts FY 2020/21 TABLE OF ACRONYVIS BOU - Bank of Uganda CDD - Community Demand Driven Model CPC - Community Procurement Committee CPMC - Community Project management Committee CWC Community Watershed Committee DEC - District Executive Committee DRF - Disaster Risk Financing DTPC - District Technical Planning Committee EPRA - Extended Participatory Rural Appraisal GOU - Government of Uganda IHISP - Improved Household Income Support Programme IDA - International Development Agency of World Bank IG Inspectorate of Government JSDF Japan Social Development Fund LIPW Labour Intensive Public Works LIS - Livelihood Investment Support M&E - Monitoring and Evaluation MGLSD - Ministry of Gender, Labour and Social Development MIS - Management Information Systems NUSAF3 - The Third Northern Uganda Social Action Fund OPM - Office of the Prime Minister PIS - Project Implementation Support PRDP - Peace, Recovery and Development Plan SAC - Social Accountability Committee SEC - Sub county Executive Committee SHS - Shillings SLP - Sustainable Livelihood Pilot SNM - Social Net Mechanism STPC - Sub county Technical Planning Committee STAAC - Strengthening Transparency, Accountability & AntiCorruption TOT - Training of Trainers TST - Tecnical Support Team UGX - Uganda Shillings USD - United States Dollars WB - World Bank NUSAF3 Final Accounts FY 2019/20 The Republic of Uganda STATEMENT OF MANAGEMENT RESPONSIBILITIES Office of the Prime Minister is required to prepare financial statements which present fairly, in all material respects. the Third Northern Uganda Social Action Fund's receipts and payments incurred during the financial year I" July 2020 to 3011 June 2021. In preparing the financial statements. mlanagement is required to: " Select suitable accounting policies and then apply them consistently: * Make judgments and estimates that are reasonable and prudent. and; * State whether applicable accounting standards have been followed. Management is responsible for keeping proper accounting records, which disclose with reasonable accuracy at any lime, the financial position of The Third Northern Uganda Social Action Fund. and to enable them ensure that the financial statements comply with the Donor's reporting guidelines. They are also responsible for safeguarding the assets of the Project, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of Office of the Prime Minister (Third Northern Uganda Social Action Fund). HeaAAccounts Dirve r NUSAF3 Accounting Officer NUSAF3 Final Accounts FY 2020/21 NUSAF3 ANNUAL PROGRESS REPORT July 01, 2020 - June 30, 2021 1.0 Introduction The Third Northern Uganda Social Action Fund (NUSAF3) was Community Demand Driven (CDD) Project funded with credit of US $ 130 million from the International Development Agency (IDA) of the World Bank (WB) and a grant of US $ 2.857 million from Japan Social Development Fund (JSDF). The Project was implemented under the broader Peace, Recovery and Development Programme (PRDP3) framework and a successor to NUSAF2. The implementation of the Project was mainstreamed into the existing government structures both at national and local government levels in 67 districts distributed across the 8 sub regions of Lango, Acholi, West Nile, Bunyoro, Teso, Karamoja, Elgon and Bukedi. The Project Development Objective (PDO) was "to provide effective income support to and build resilience of poor and vulnerable households in Northern Uganda." Effective income support is defined as the increase in the value of household assets of beneficiaries of Labour Intensive Public Works (LIPW) and Livelihood Investment Support (LIS). Resilience is defined as the capacity of households and comnunities to adapt to a new strategy in the face of shocks and crises. The project run from March 14 2016 to June 30 2021. The NUSAF3 project was implemented using a watershed development approach and districts selected watersheds from sub counties, which are underserved, highly degraded, and with a sizable population of poor and highly vulnerable people. The iii watershed development approach was chosen based on the lessons learnt from NUSAF2 that spreading limited resources everywhere would not create good impact. As at June 30t1 2021, the project had disbursed funds to 11,648 Community Interest Groups (Subprojects) to a tune of UGX 346,554,931,558. 2.0 Project Components NUSAF3 operation was implemented through four components namely: 2.1) Labour Intensive Works and Disaster Risk Financing (USD 61m) Labour Intensive Works (LIPW) component provided beneficiaries from poor and vulnerable households with a seasonal transfer for multiple years in return for their participation in LIPW. Disaster Risk Financing (DRF) developed a mechanism for scaling up assistance to poor and vulnerable households immediately following disaster events and a system to cover the costs of this expansion. This was activated in order to scale up the LIPW activities temporarily and rapidly to provide additional support to core LIPW clients and to extend coverage to new beneficiaries in face of a disaster like drought. It is expected to prevent household consumption from dropping after climatic disasters and to protect their livelihoods and assets, leading to a more rapid post-crisis recovery. The DRF was piloted in Karamoja sub-region to generate adequate evidence to base the design of a possible extension of the program to other areas after the midtern review. The LIPW component established 3,460 community assets in the sectors of roads, water, environment, trade, agriculture and fisheries. At the central Government iv level, this contributed to achievement of sector priorities and supported Local Governments to meet budget shortfalls in their Development Plans. At community level the soil erosion control interventions like terraces constructed on the Elgon and Mt. Moroto highlands as well as the water system management activities contributed to reduced surface run off and lessened soil erosion. This helped to revitalize the environment and reduce environmental pollution and degradation. The agro forestry and tree planting helped to provide economically valuable tree species and improved green cover. The DRF intervention contributed to smoothened household food consumption during lean seasons. The impact evaluation reported 95 percent beneficiary satisfaction of which aspects were attributable to the DRF beneficiaries who registered significant increase in number of households eating three (3) or more meals per day from 7.6% to 23% and households consuming one (1) meal a day fell from 32.5% to 10.3%. There was increased consumption of tubers and root crops from 51.8% to 70.6% as well as consumption of meat from 26.6% to 41.1% partly for the earnings from LIPW activities. The investments in opening up more land in block farms increased food production for consumption and boosted trade in farm produce hence the increased income to the beneficiaries. The percentage of households on borderline diet increased from 5.4% to 11.5% and those with poor diet reduced from 94.6% to 88.5%. The DRF was a new approach and was piloted in Uganda using drought factor in Karamoja sub region with remarkable success. The pilot provided good lessons to the Ugandan disaster response system and to wider range of stakeholders leading to the Knowble award and international acclaim to Uganda in 2019. v As at 30"' June 2021, 2,852 LIPW community subprojects were funded to the tune of UGX 151,011,816,422 and 589 DRF Community Interest Groups (Subprojects) were funded to the tune of UGX 38,146,038,073. 2.2) Livelihood Investment Support (USD 43.5m) The Livelihood Investment Support component supported the government's aim to extend livelihood support to poor and vulnerable households and, by doing so, increase their productive assets and incomes. The LIS component comprised of an Improved Household Income Support Program (IHISP) and a Sustainable Livelihoods Pilot (SLP). The objective of the IHISP was to improve the livelihoods and increase the incomes of targeted households in Northern Uganda by providing them with comprehensive skills development training, livelihood grants, and mentoring support. The LIS component was allocated a total of US$ 43.5 million with USS 42-5 million being for IHISP and US$ one (1) million earmarked to pilot the Sustainable Livelihood Pilot (SLP) undertaken in the nine districts of Gulu, Kitgum, Soroti, Lira, Pakwach, Masindi, Kapchorwa, Butaleja and Kotido in the first half of the Project. Following the successful completion of the pilot, the MTR recommended for continuity and expansion of the sub-component that was also renamed as 'Village Revolving Fund' (VRF). The IHISP involved provision of startup grants of up to USD $5,000 to active poor households to support production and trade to increase their earnings. The beneficiaries organized themselves into groups of 10 to 15 households (at least 50% females) and selected preferred market driven enterprise of common interest to invest in. The IHISP created opportunities for self-employment especially for women and youth by providing enterprise management, entrepreneurship skills development and follow up mentoring support. Vi As at 30th June 2021, 7,783 IHISP subprojects were funded to the tune of UGX 141,386,447,063. The Sustainable Livelihoods Pilot (SLP) aims to generate lessons and develop evidence to inform more significant changes to livelihood support in the future. As at 30t" June 2021, 424 SLP subprojects were funded to the tune of UGX 16,010,630,000. Strengthening Transparency, Accountability, and Anti-Corruption (USD 5m) The primary objectives of the STAAC component was to contribute to the government's commitment to increasing transparency and accountability in public service delivery and enhance the effectiveness of transparency, accountability, and Anti-Corruption processes in project areas. 2.3) Safety Net Mechanism and Project Management (USD 20.5m) Safety Net Mechanisms aimed to lay the foundation for a Social Safety Net System as envisioned in the draft Uganda Social Protection Policy (USPP). It supported the MGLSD in establishing and strengthening systems to promote the harmonization of the direct income support elements of the social protection sector. Project Management supported the operational expenditures related to management and the monitoring and evaluation of the project. Its support strengthened the planning and coordination of activities supported by the project, as well as the monitoring of their implementation. vii OFFICE OF THE PRI1ME MINISTER THE THIRD NORTHERN UGANDA SOCIAL ACTION FUND (NUSAF3) IDA CREDIT No. 56450 STATEMENT OF FINANCIAL PERFORMANCE For the Financial Year ended 30 June 2021 YTD-Actual YTD-Actual JUN - 21 JUN - 20 OPERATING REVENUE Note (SHS) (SHS) Unspent funds from prior FY 1 5.849,593,763 778,611,837 Advance disbursement from previous FY 1 - 28,727,219,005 External Funds Received 2 32.912,762,076 89.741,371,709 Non-Tax Revenue 3 59,487.000 Total Operating Revenue 38,762,355,839 119,306,689,551 OPERATING EXPENSES Employee Costs 8 4.511.274,313 1 4.485.143.965 Goods and Services Consumed 9 6,495,638,058 ] 3,811.682.487 Consumption of PropertvyPlant and Equip 10 1,081,923,325 1,040.927,367 Subsidies 1_1 0 0 Transfers to other Organisations 12 26,305,848,949 102,624,645,740 Social Benefits 13 0_0 Other Operating expenses 14 0 0 Total Operating Expenses _38,394,684,645 111,962,399,559 Excess of Revenue over Expenditure 367.671,194 7.344,289,992 Foreign Exchange loss (gain) 15 (367.671,194) (1 ,4 9 4 .6 9 6 ,2 29) Finance Costs 16 0 0 Transfers to Treasury 17 0 0 Excess of Revenue over Expenditure 0 5,849,593,763 Head of Accounts X, ш - ��`-�- �!.L Х� ® Ш й � И го Е ._ � .г ® о � � �� � с� � - �.�j � `'l:x�'_. 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