DCG.77/349/02/23 22nd December, 2023 The Accounting Officer Ministry of Agriculture, Animal Industry and Fisheries Entebbe REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMFNT PROJECT (ACDP) FOR THE YEAR ENDED 30TH JUNE, 2023 I am enclosing herewith a report which I have already sent to the Rt. Hon. Speaker of Parliament in accordance with Article 163 (4) of the Constitution of the Republic of Uganda, 1995 (as amene). lohn F. S, Muwanga AUDITOR GENERAL Copy to: The Inspector General of Government, Kampala The Hon. Minister of Ethics and Integrity, Kampala The Permanent Secretary/Secretary to the Treasury Ministry of Finance, Planning and Economic Development The IDA/World Bank The Programme Coordinator, Agriculture Cluster Development Project (ACDP) THE REPUBLIC OF UGANDA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURAL CLUSTER DEVELOPMENT PROJECT IDA CREDIT 56110-UG FOR THE YEAR ENDED 30T" JUNE 2023 OFFICE OF THE AUDITOR GENERAL UGANDA Table of Contents Cabof t T able of Conntesnt................................................... .......................................... i[i List of Acrnnyms........ ,,,.............. ,,... . .. . . REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG FOR THE YEAR ENDED 30TH JU N E 2022323...........................................................................1 O p inionn........................1.................................................................. 1 Basis for O pinion .........................................................................1 K ey A ud it M atte rs ........................ ............................................................................. 1.0 Project backgro und .......... ..............,,, -.... ........................................................1 O ther m atter........................... ................... . . . .................... .............. 9 2.0 Performance of the E-Voucher Program .rgm.......................................................,,,g 3.0 Sum mary of findings from Engineering audits .....................................................15 4.0 Delays in the procurem ent process.....................................................................18 REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110- UG FOR THE YEAR END ED 30TH JU NE 2023.............................,,..................................................... 20 O p in ion......................................................... ..... ..................................................... 2 0 Management Responsibility for the Designated Account Statements................................20 A uditor's Responsibility ........................................... ..................................................20 A p pend ices...................................................... , .................................................... 2 1 Appendix I- Cumulative achievement of project activities................ ............................21 Appendix II showing activities not implemented during the year...................................... 24 ii List of Acronyms Acron m Meaning ACDP Agriculture Cluster Development Project EVMA Electronic Voucher Management Agency EVMS Electronic Voucher Management System FYR Financial Year IDA International Development Association IESBA International Ethics Standards Board for Accountants ISSAls International Standards of Supreme Audit Institutions MAAIF Ministryf Agriculture, Animal Industry and Fisheries MEMD Ministr of Enerqy and Mineral Development MOFPED Ministry of Finance, Planning and Economic Development PAD Project Appraisal Document PCU Project Coordination Unit PIM Project Implementation Manual RT,HON Right Honorable UBA United Bank of Africa UGX Uganda Shillings USD United States Dollar WB World Bank REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT CACQP) IDA CREDIT 56110-UG FOR THE YEAR ENDED 30" JUNE 20223 THE RT. HON. SPEAKER OF PARLIAMENT Opinion I have audited the accompanying financial statements of the Agriculture Cluster Development Project IDA Credit 56110-UG , which comprise of the Statement of Receipts and Payments, Statement of Financial Position, Statement of Fund balances, Statement of Cash Flows, Statement of Special Designated Account Activity and Notes to the financial statements including a summary of accounting policies used for the year then ended which have been prepared on the basis of the accounting policies set out under Note 1.0 (b) to the financial statements. In my opinion, the accompanying Financial Statements of the Agriculture Cluster Development Project IDA Credit 56110-UG, for the year ended 30th June 2023 are prepared in all material respects, in accordance with the basis of Accounting described under Note 1.0 (c) of the financial statements, and in conformity with the terms of the Financing Agreement. Basis for Opinion 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 Project Management in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act (NAA) 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants, together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. 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 the most significant 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 background Agriculture Cluster Development Project (ACDP) is implemented by the Ministry of Agriculture, Animal Industry and Fisheries in 12 geographical clusters consisting of 57 districts of (Masaka, Kalungu, Mpigi, Rakai, Kyotera, Iganga, Bugweri, Namutumba, Bugiri, Pallisa, Butebo, Tororo, Butaleja, Kapchorwa, Bukwo, Mbaie, Soroti, Serere, Kumi, Amuru, Nwoya, Omoro, Gulu, Apac, Kwania, Kole, Oyam, Dokolo, Lira, Kabarole, Bunyangabu, Kamwenge, Kitagwenda, Kasese, Kyenjojo, Kyegegwa, Mubende, Kibaale, Kakumiro, Kagadi, Hoima, Kikuube, Kiryandongo, Kassanda, Masindi, I Ntungamo, Kabale, Rukiga, Rubanda, Bushenyi, Isingiro, Nebbi, Pakwach, Maracha, Arua, Madi -Okollo and Yumbe). The Project became effective on 23rd January 2017 and ended on 30th September 2023. The Project total cost was USD 248M (equivalent UGX.892.8Bn) and was funded by the World Bank. The main project objective/goal was to raise on-farm productivity, production, and marketable volumes of selected agricultural commodities in specified geographic clusters. I undertook procedures to confirm if the project underwent proper project initiation and approval. I further reviewed if the project was being implemented as expected. Based on the procedures performed, I observed the following: 1.1 Project Initiation 1.1.1 Project concept note I noted that a project concept note was prepared for the project according to the however, there was no evidence of approval of the concept note by PS/ST. In the circumstances, there is a risk that the project is duplicating other interventions already being implemented by Government. I was not able to confirm if the project is in line with the national development priorities set out in the National Development Plan. The Accounting Officer explained that ACDP concept note was developed in January 2013 and was approved during the design of the project by the Government of Uganda and the World Bank. However, at the time of finalising this report, this information had not been provided. Recommendation I advised the Accounting Officer to ensure that concept notes are prepared and submitted to the PS/ST for approval for all future projects. 1.1.2 Preparation a prolect profile for the project I noted that a project profile was prepared by the Accounting Officer before the project was operationalised, but this was not submitted to the PS/ST for approval. There is a risk that the project implementation was started without clear description of the project problem, the results chain, how performance was to be measured and how the project problem would be addressed. The Accounting Officer explained that the ACDP profile was developed in 2013 and approved by the PS/ST At the time of finalising this report, this information had not been provided. 2 Recommendation I advised the Accounting Officer to ensure that going forward the project profiles are prepared and approved before project implementation. 1.1.3 Failure to undertake feasibility studies I noted that neither a pre-feasibility nor a detailed feasibility study were undertaken prior to execution of the project. In the circumstances, a proper financial, economic and risk assessment of this project may not have been undertaken before commencing execution In the circumstances, there is no evidence that the Accounting Officer undertook a proper financial, economic and risk assessment of this project before commencing execution. The Accounting Officer explained that a rigorous market, economic, environmental, social and financial analysis were undertaken before the project approval. Following the usage of the Integrated Bank of Projects (IBP) information system, feasibility studies for new projects are undertaken over the life cycle of investment initiatives. Evidence of the economic, environmental, social and financial analysis that was undertaken before the project approval was not provided at the time of writing this report. Recommendation I advised the Accounting Officer to ensure that going forward detailed feasibility studies are undertaken for all projects and submitted to the Development Committee for approval. 1.2 Project Implementation 1.2.1 Disbursement performance I compared the total cumulative disbursements of project funds as per the project financing agreement as at 30t" June 2023 against the project financing agreement and noted that the total cumulative disbursements to date were less than expected as shown in the table below; Table 1 showing disbursement performance Details Expected total Actual disbursement Undisbursed funds disbursement as per as at 30th June 2023 financing agreement Project year -71 USD 150,000,000 USD 147,497,795.35 USD 2,502,204.65 _(2022/2023) UGX Equiv. 540,000.000.000 530,992,063,260 9)07,93 Assuming an exchange rate of 3600 Including the project extension of one and half years. 3 Table 2 showing counterpart fun.ding Details Expected total Actual disbursement Undisbursed funds disbursement as per as at 30th June 2023 (UGX) financing agreement (UGX) (UGX) Project year -7 6,115,001,000 5,576,203,000 538,798,000 (2022/2023) Failure to disburse all project funds as anticipated, affects project performance and negatively affects the achievement of the overall project objective/target. The Accounting Officer explained that as at 30th June 2023, the total undisbursed funds amounting to UGX.9,546,734,740 was due to foreign exchange loss between the special drawing rates and the dollar rate and lack of sufficient resources by GOU. Recommendation I advised the Accounting Officer to explore the possibility of including measures aimed at hedging against these exchange losses within the financing agreements for all future projects. 1.2.2 Cumulative achievement of project activities I compared the cumulative performance for a sample of project activities against the cumulative targets to assess the extent to which project targets had been achieved over time. I sampled six (6) activities worth UGX.333.938n and noted that targets for one (1) activity worth UGX.2.012Bn had been fully achieved while targets for the remaining five (5) activities worth UGX.331.92Bn were yet to be achieved. Refer to Appendix I for details. Failure to achieve project targets cumulatively affects service delivery. The Accounting Officer explained that the partial implementation of activities was due to unforeseen events such as; the number of farmers redeeming inputs depends on their ability to co-fund for inputs, transition of the Rural Producer Organisations (RPOs) to Area-based Commodity Cooperative Enterprises (ACCEs) and re-scoping of works to suit the available budget Recommendation I advised the Accounting Officer to ensure that during planning for future projects, Government draws lessons from such challenges while planning and designing future projects. In the meantime, the Accounting Officer should develop strategies of ensuring that all project pending activities are completed. 4 1.3 Performance of the budget for the year 1.3.1 Performance of Project Receipts The project had an approved budget of UGX.160.696Bn for the financial year 2022/2023 out of which UGX.74.75Bn 'was available for spending resulting in a shortfall of UGX.85.546Bn representing 47% performance as shown in the table below; Table 3 showin Derformance of project receipts Source Approved budget Receipts Variance 0/oage (UGX) Bn (UGX) Bn (UGX) performance Bn GOU 0.70 1 0.3 142% Donor Funds 59996 73.750 86.246 46.09% Total 60.696 74.9 485.946 The shortfall was occasioned by the budget cuts and failure to secure supplementary funding despite the outstanding project bills and funds availability on the Project Account in Bank of Uganda. Due to the shortfalls in project receipts, a number of project activities were not implemented during the year as detailed in Appendix II. The Accounting Officer explained that the MOFPED did not honour the requests by the project for additional funding which resulted in under performance of the project receipts. Recommendation I advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds released as appropriated. 1.3.2 Absorption of funds Out of the total available funds of UGX.74.75Bn only UGX.72,015Bn was spent resulting in unspent balance of UGX.2.735Bn representing an absorption level of 96%. The unspent funds were still held on the project bank account number 000100088000121 in Bank of Uganda. As a result of failure to absorb all the available funds, the following Project activities were not implemented; The UGX.2.735 is part of the cost for the un-implemented activities shown in the table below; Table 4 showing un-implemented activities as a result of under absorDtion No Out-put/ Activity Amount Reason/Attribution Management Response Component (UGX'Bn) 1 Support for E-voucher 1.963 UBA has not The Accounting Officer Intensification management completed all it's explained that UBA handed of On-Farm agency costs agreed on over the system to MAAIF in Production paid to UBA deliverables as pe ril 2022, however it had 5 amended contract and uncompleted deliverables as such cannot be such as system verifications paid the outstanding and end of contract closure management agency reports. Since then, the cost. closure report was submitted to the Ministry and comments were made and sent to UBA for their attention before payment can be considered. 2 Support for E-voucher 1.00 M-CASH had not The Accounting Officer Intensification management completed its explained that M-cash still had of On-Farm agency costs deliverables as at 30I ongoing processes like input Production paid to M- June 2023 and as redemption for season 2023A, cash such cannot be paid but since then, the end of the outstanding contract report has been management agency submitted and is under review cost. with payments following after it has been cleared. The MAAIF ICT team has been trained on the operations and management of the system with appropriate guidelines developed on the usage and administration of the system. Total 2.963 As a result of failure to absorb funds: * ACDP may face litigation cases from the beneficiaries of E-voucher due to the delayed settlement of their overdue refunds from UBA. * ACDP may not be able to authoritatively determine beneficiaries enrolled through M-Cash system and amounts disbursed. Recommendation I advised the Accounting Officer to ensure that the contract managers responsible for the UBA and M Cash contracts undertake a detailed contract evaluation with a view of ensuring that all the expected deliverables as per the contract agreements were achieved before payment of outstanding management fees. In the event of failure by the two companies to deliver as per the contract agreements, the penalty clauses embedded in the contracts should be invoked. 1.3.3 Delivery of services from implemented activities I undertook procedures to establish if project activities were undertaken in a timely manner and were of expected quality and quantity. I also verified reasonableness of the costs of these activities and functionality in regard to completed works. Below is a summary of my observations. 6 Table 5 showing extent of service delivery from implemented activities N Activit ota expenditure Summary Conclusion Management Response details (UGX) of regarding findings service deliverK:- Cnstruct 7,115436,423 1 reviewed * Idle The Accounting Officer on of the project equipment at explained that; storage performanc sites not 'The major reason for the facilities e reports being utilized non-functionally of completed for the year by equipment is lack of power. for 182 under beneficiaries MAAIF has engaged Ministry farmers review and denies the of Energy and Mineral and noted that; beneficiaries Development (MOEMD) to Installatio services connect the facilities. The n of value * 50 of 182 * Non- Ministry will support addition projects functional connection for 33 facilities equipment were facilities while 95 facilities will be behind without supported by MOEMD. schedule/ power which * Incomplete structures - delayed implies that MAAIF engaged with the * 50 of 182 the facilities management of these value are not facilities and commitments addition functioning as to expedite completion were equipmen expected signed. t was non- * Incomplete * Some of the members of the operation structures matching grant beneficiaries al. that are did not enrol on the e- * Beneficiar behind voucher due to the co- y construction funding requirement. Since members schedule then, mobilization and were not which will sensitization were enrolled result in intensified and on e- delayed approximately 39% voucher service beneficiaries enrolled, system in delivery and some abandonment cases in case of project closure 2 Support 15,526,014,343 * Majority Slow progress The Accounting Officer rehabilitat of the of works and explained that; ve works roads are delays on The payments to road on farm significant most of the chokes were slowed by the access ly behind road chokes non-release of the funds in roads and schedule has resulted the FY2022/2023 and a choke (below in delayed requisition for points at 70%) service supplementary budget was communit * Some 12 delivery which submitted to MoFPED which y level for contractor hinders was not provided. However, market s that farmers funds were front loaded at access and have access to the beginning of the value completed markets FY2023/2024.Payments for addition. the works There is a risk completed works is on- have not of project going. been paid. closure before The overall physical progress * All the settlement of for all the road chokes is at outstandi outstanding 75%. ng works leading The 35 contracts were contracts to domestic extended to 31st (35) for arrears December,2023 rehabilitat 7 ion of the incurrence by road MAAIF chokes had expired as per their completio n dates 3 Provided 22,239,550,046 1 reviewed * Low number The Accounting Officer e- the of farmer explained that; Vouchers provision of beneficiaries * The poor transition to cycle subsidies subsidies to implies low 2 and 3 was because of the to 77,513 the 77,513 performance farmer's inability to co-fund farmers in farmers in delivering for inputs at a higher rate the 12 and noted service to (From 33-50%). However, project the farmers. management continued with clusters following . Poor sensitization and mindset between * There was transition of change campaigns and July 2022 Poor farmers from 26,711 farmers transited to and June Transition cycles implies cycle 2 in season 2023A. 2023. of partial benefit * Insitances where poor Farmers of planned quality inputs were from grants to recorded, the reported agro- Cycle 1 farmers and dealers were made to and Cycle abandonment compesate farmers. 2 of utilisation * Delayed of the delivery of programme inputs to which affects farmers achievement * Poor of project quality objectives inputs are * Farmers sometime planting 5 outside the delivered planting to farmers seasons leads to low yield affecting productivity. * Loss of money by farmers due to poor quality inputs Total 44,881,000,812 _____ Recommendation I advised the Accounting Officer to develop a strategy of implementing all pending project works 1.3.4 Sustainability of project investments I noted that the project closure date was 30th September 2023. However, there was no evidence that management had put in place sustainability measures to ensure that the gains made during the project life time are not lost once the project closes. 8 Failure to put in place adequate sustainability measures creates a risk that all the funds invested by government in the project during its lifetime may go to waste if the project gains cannot be consolidated and maintained after project closure. The Accounting Officer explained that the Sustainability of project investments have been an integral part of the project planning and implementation processes and, has been embedded in project implementation and closure. For example, for the road chokes investments, all completed roads have been commisioned and integrated in the districts local governments maintenance plan. Additionally, the matching grants facilities are mainly community investments owned and managed by the organizations with guidelines in place. Under the E-voucher system, farmers have been linked with agro-dealers and the Ministry team trained to manage the system. Other investments such as the Irrigation facilities in the ZARDI's have been handed over to the research stations. I took note of the Accounting Officer's response, I however observed that Government doesnt provide additional resoiurces within the budgets for the districts, the ZARDIs to undertake maintance of the above project investments. There is therefore a risk that this strategy of depending on other entities to undertake maintance without providing additional resources, may not work. Recommendation I advised the Accounting Officer to ensure that for future projects, adequate sustainability measures are provided for within the project designs and are clearly documented to avoid exposing project investments to risk of loss upon closure of the projects. Other matter I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; 2.0 Performance of the E-Voucher Program 2.1 Long Outstanding unutilized funds I noted that MAAIF signed its first contract for operation of the E-voucher payment system on 23rd March 2018 on behalf of ACDP with UBA which expired on 22nd September, 2021 and was never renewed by the Accounting Officer. Management subsequently procured M/s M-Cash Uganda Limited on 4th June, 2021 at a cost of UGX.6.96n to provide the same services more efficiently. At the time of expiry of the contract UBA held huge amounts of farmers and agro-dealers' funds which were not reconciled with MAAIF. However, after the final report submission the following were noted; 2.1.1 Un-remitted beneficiary farmer balances According to paragraph 3.2.1 of the Project Implementation Manual, beneficiaries are to initiate their purchases and make co-contributions through their accounts on the e- voucher system. 9 At the time of Audit, funds to a tune of UGX.4,903,829,009 from 299,603 farmers were stilt held on the UBA account and had not been transferred to the new service provider or sent back to the farmers' accounts. 2.1.2 Un-remitted Aqro- input dealers' balances- UGX.4Bn At the time of audit, funds to a tune of UGX.4,004,890,806 were still held by BOU and not remitted to the Agro-input dealers as shown in the table below; Table 6 showinq un remitted funds to the agro dealers S/N Agro dealer Amount (UGX) Category 1. _NASECO (1996) LTD 167,959,700 Manual supplies' 2. Export Tradinq Group 15,938,094 Manual supplies 3. Falora Sup2ies Limited 850,886,600 Manual supphes 4. Riseshine Investment (U) Ltd 652,264,425 Manual supplies 5. Ariko Capital Purchase Ltd 242,000,000 Manual supplies 6. Great lakes Petroleum Ltd 78,188,000 Manual supplies 7. Green Firm Africa Ltd 1,102,716,150 Manual supplies 8. Ajiar Investment Limited 438,662,000 Manual supplies 9. Keirere Green Africa Aqency Limited 78,745,937 Manual supplies 10. Agri Firm Africa Ltd 341,638,000 Manual supplies 11. Tweca Uganda Limited 35,891,900 Manual supplies Total 4,004,890,806 _ J This implies that funds meant for provision of inputs to farmers are held by the former service provider which negatively affects service delivery and achievement of project objectives. Further, failure to timely remit funds to the farmers and dealers may expose the Ministry to litigation costs. The Accounting Officer explained that UBA is in the process of refunding the farmers money directly to their accounts and UGX.4,864,305,231 is to be refunded to farmers registered by November, 2023. Out of the UGX.4,004,890,806 which was held in BOU, UGX.3,331,162,032 has been paid with the balance to be refunded once verifications of the beneficiary agro dealers which is expected to be completed by December,2023 Recommendation I advised the Accounting Officer to expedite the verifications of the Agro dealers and ensure that all the outstanding funds are paid out to the rightful beneficiaries without further delay. 2.2 Status of construction interventions under the Project 2.2.1 Provision of post-harvest handling facilities Section 3.3 of the Matching Grant Management and Operational Manual 2019 (Eligible Activities and Geographical Locations) states that matching grants will be provided to support farmers' cooperatives, and associations to manage their business enterprises effectively and to scale up their operations as well as improve their profitability. The Project Appraisal Document 2015 provided for the project to support 300 Area- based Commodity Cooperative Enterprises (ACCEs) representing approximately 3,000 Rural Producer Organizations (RPOs) which represent 450,000 farming households. 10 These facilities were to be provided at a total cost of USD.57M within a period of six (6) years. However, the following was noted: * With the project closure slated for 30' September 2023, only 208 ACCEs and 150 RPOS have been supported a performance of 69% and 5% of the target respectively. * Over the fast three years, audit inspections have been undertaken in over thirty (30) farmer organizations'. Field inspections conducted revealed that although some of the planned targets were achieved in time, other targets were yet to be fully achieved with some lagging significantly behind schedule. * Review of documentation revealed that out of 358 supported farmer groups with matching grants, 100 matching grant facilities were non-operational mainly due to power failures while 33 facilities were not completed with some facilities lacking the roof, latrines, painting and floor screed. Table below refers. Table 7 showin status of the matchin rant facilities S/N Description Number Percentage of - eprformance 1 _Facilities completed and functional 225 639'o. 2 Facilities completed and not 100 28%1/ |lunctional 3 Facilities not c3391/ abandoned Total _358 100% The failure to ensure that these value addition facilities are completed and functional as envisaged affects the provision of additional capacity to the farmers, and adoption of use of better post-harvest handling technologies and practices. The Accounting Officer explained that the major reason for the un functioning facilities is lack of power and water. However, MAAIF has engaged Ministry of Energy and Mineral Development (MEMD) to connect the facilities. MAAIF will support connection for 33 facilities while 95 facilities will be supported by MEMD. Recommendation I advised the Accounting Officer to ensure that planning for future projects is thoroughly done so that project requirements such as water and power needs are identified and properly planned for at the time of feasibility studies. In the meantime, the Accounting Officer should follow up with MEMD with a view of having power extended to the affected beneficiaries without further delay. 2.3 Rehabilitation of Road chokes Section 4.4.1 of the PIM states that ACDP will eliminate key choke points that regularly impede the inflow and outflow of commodities from farms and rural communities. The features of the chokes on the roads are either road sections or major bottlenecks (swamps, bridges) that impede or render the movement of vehicular traffic. 11 Accordingly, ACDP cumulatively planned to eliminate 334 bottlenecks/chokes representing 2,799Km on rural access roads in the different cluster/districts of operation of the project by the end of the project life. However, the following was noted; As at 30th June 2023, only 133 road choke points equivalent to 1,031.5Km (37%) had been worked on or had on going work as summarised in table below and details in Appendix IV. Table 8 showing the summary of the status of rehabilitation of road chokes S/N Description Range of NumberofKms Number of roads completion 1 Roads/bottle necks 95-100% 671.7 83 -- - - completed 2 Roads/bottle necks partialy - 50-94% 217.6 35 completed Roads/bottle naks 0-49 142.2 15 abandoned , 0-49% 142.2 is Total 1031.5 -1 133 1 * It was also noted that al the contracts for rehabilitation of the road chokes had expired at the time of audit. * Out of the 47 contractors, 25 contractors were behind schedule (00/o-90%) completion level). * It was observed that 12 contractors had completed their works (100%) however, they still had unpaid balances to a tune of UGX.4.7Bn. Tables below illustrate. Table 9 showing contractors that have comoleted but with unpaid balances S/N Name of Contract Payments Balances (UGX) Progress I contractor amont (UGX UG 1 Wilen Construction 243,564,513 100% ULtdU2)70,640,717 1,927,076,204 Rukooge 370,435,554 1009o Enterprises Ltd 1,56 798,120 1 86 362 566 3 Ni em 137,677,923 100% Establishments Ltd 1,014,440,650 876,762,727 4 SEK. B. Services 45,787,411 100% Ltd 915 687,625 869,900,214 | 5 Networld (U) Ltd 30,030,301 100% - _ _599,998,665 569,968,364 6 Heaat General 661,209,859 100% Engineers & 1,593,922,035 932,712,176 Contractors 7 WAO (U) Ltd 1,650,954,813 100% ___ _ ________ 1,650954,83 0 ________ _____ 8 M/S B.P 1,076,876,100 100% ENTERPRISES AND 1,338,505,625 261,629,525 CONSTRUCTION CO. LTD ___ ____ -316692 10/ 9 MS 311,636,992 100% ENTERPRISES AND 2,343,051,493 2,031,414,501 CONSTRUCTION 'C. LTD __ 10 Greystone 52,400,451 100% Investments (U) 599,999,000 547,598,549 _L Iied _ _ _____ 11 Tamsack 57,268,874 100%// Development Link 2,301,237,615 2F243,968,741 1U) Limited2 12 12 Ltd - 965,433,350 891,974z459 J 73,458,891 -100% Total _ 17,150 669 708 12,43936802 47110168/100 Table 10 showing contractors behind schedule S/N Name of contractor Contract amount Date of Amount Spent 6/o of UGX) ~ completion (UGX)cmlto 1 Afro General Builders 2,917,400,662 31/12/2021 90% & Car entr ULtd2593098 2 Shataman Contractors 1,004,555,638 3 Saed Technical 09/08/2023 Services Ltd467830 0//235% 4 NIem Establishments 1,725,502,460 4/06/2024 90% - , 51L65057 3 5 Sango Bay 1,170,439,040 24/05/2023 60% En ineerin U) Ltd 6 Riseshine Investment 1,153,472,723 16/07/2023 7 BRESUN 1/122 0 ENTERPRISES U Ltd 967600 000 15/01/2023 40% 8 Danrich & Wills 05/02/2023 89% Construction Ltd 800,000 000 9 Hands Uganda Limited 1,931,496,700 45% 10 Dynasty Contactors 29/05/2023 MI_ 4 t-d - _ 958 637 186 339 564 11 Destiny Civi 08/06/2023 78% Engineerin Co. Ltd 95 12 Crescent General 25/07/2023 - - Com L 829 528,768 293 653 183 13 Badp Engineering Co. 5,138,932,400 30/09/2023 55% 14 M/S LINA 03/01/2023 68% CONSTRUCTION LID 999897,624 29 969 287 15 N/S LISMA 1,043,225,874 09/03/2023 32% INVESTMENTS LTD 16 M/S WILENG 1,159,783,968 28/05/2023 60% - ENTERPRISES LTD 178,452,000 17 M/s Net world Uganda 1,884,680,210 29/08/2022 75% Limited 18 AZU Properties 1 1,500,000,000 16/08/2022 Limited - 19 Net worth Consults 22 Ltd 731,771,78015 00 20 MOHA Construction 04/04/2023 L1imi es 911,861,777 25%55 3 Limite _____ ___ _ _ _ _____ 21 N/S WML Cons ult and 28/02/202325 ngineering_Umited ______833,258,859 22 M/s Nabet 1,008,955,515 23/02/2022 3 Construction Ltd 15% 23 M/S Marvel 1,076,600,275 17/05/2023 Contractors and Road Maintenance Ltd 24 M/S Grand 2,411,743,688 18/06/2023 Engineering Ltd 83 5 5 M/S Doramine 1,744,758,079 15/07/2023 24% Enterprises Ltd 617 64 360 Total 35,827,910 031. _ _8L47of4,415 13 At the time of writing this report, ACDP had already reached its closure date (30th September 2023). Therefore, the project may fail to achieve its intended objective of eliminating identified choke points. The failure to complete these road chokes hinders the smooth inflow and outflow of commodities from farms and rural communities which was one of the major objectives of the project. Furthermore, failure to pay the contractors that have completed their works can lead to litigations and avoidable interest payments. The Accounting Officer explained that engagements with MOFPED have been done, resources have been availed and all payments for suppliers for completed works are being processed. The delayed progress was due to delayed payments as a result of inadequate funds in the project budget allocation within the IFMS by MoFPED. The six (6) months extension was specifically sought to enable the project complete all ongoing works. Recommendation I advised the Accounting Officer to enhance contract supervision and ensure that all pending works are completed without further delay. In addition, payments should be made for all completed works whose value has been certified. 2.4 Supply of 2,000 tablet computers for ACDP ACDP undertook a procurement vide procurement reference number MAAIF- ACDP/SUPLS/2021-2022/00213 for the supply of 2,000 tablet computers which was awarded to M/s Tel Care Limited at UGX.1,796,000,000, I reviewed the procurement file and observed that the justification given for the procurement was that there was a planned project roll out of the National Agricultural Statistical System (NFASS) to 52 districts between August and September 2022. The roll out had two main activities i.e. (i) training of extension officers and Parish Chiefs on the data collection tools and use of the mobile gadgets (tablets) and (ii) actual data collection using the tablets. The collected and analysed data was to help Monitoring and Evaluation to measure the impact of the project in the districts in the remaining one year to project closure. The following were observed: * The contract was signed on 1s March 2023 and tablets delivered on 20th April, 2023 which was almost eight months beyond planned activity implementation timeline (August 2022) four months to project closure. * Although all the 2,000 tablets were delivered and issued to the user department, only 100 were actually issued out for utilization and the balance of 1,900 tablets were intact as at 19th October, 2023 at the Ministry a month after project closure. 14 Pictoril Ie-vidence- Al190 Boxes containiLiq 1900 taletsf- The need for these tablets was therefore overtaken by events due to delays in delivery and the project could not have achieved value for money spent on this activity. The Accounting Officer explained that the overall objective is strengthening the capacity of the statistics division to collect routine administrative agricultural data. This includes equipping district local governments with tablets to facilitate real time administrative data collection through the National Food and Agricultural Statistical System. Since Agricultural Data is required routinely, the computer tablets will be used to collect Agricultural data for decision making by the Ministry. Recommendation I advised the Accounting Officer to expedite the training of extension workers and distribution of these tablets are put to use without any further delays. 3.0 Summary of findings from Engineering audits During the year, I undertook an engineering audit on a sample of 14 projects across 17 Local Governments worth UGX. 23,072,512,901. Below is a summary of my findings details of which are contained in a separate engineering report. * I noted that no detailed designs were undertaken for 13 of the 14 projects. In addition, I was not availed geotechnical investigation reports for the bridge and box culverts constructed in Ntungamo, Kumi, Bukwo and Kabarole Districts. Failure to conduct detailed designs can lead to the implementation of activities that do not address the initial road conditions while failure to undertake geotechnical investigations can lead to the adoption of foundations that are not suitable for the existing ground conditions * I established that performance guarantees for 13 out of 14 works projects expired prior to completion of the works. I further noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669. Failure to maintain a valid performance and advance payment guarantee constitutes a fundamental breach of contract and exposes the client to the risk of financial loss in the event the contractors fail to perform * I noted delays ranging from 95 to 628 days in effecting payment of some of the IPCs to contractors on seven (07) of the projects. In the event that the contractors claim interest this shall constitute a financial loss of UGX. 1,488,476,319. * I observed that contractors had stopped works on the six (6) sites of Bukwo, Kabale, Ntungamo, Kapchorwa, Isingiro and Kabarole before completion, while the contractor for Kumi had earlier stopped works for two months. Stoppage of works delays the completion of the intended works. 15 * T noted cumulative irregular/questionable payments amounting to UGX.582,143,144 on 12 of the 14 contracts. These payments lacked supporting documents and in some cases wrong rates were used for the payments. Irregular/unjustified payments expose the client to the risk of financial loss * I noted that concrete members on five (5) projects did not meet did not meet the expected minimum compressive strength, while the gravel used on eight (8) projects did not meet the specifications for parameters tested. Failure to meet the required concrete strength can compromise the functionality and durability of the concrete elements * 1 undertook an analysis of the drawings availed to me and also physically measured some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities during certification. I noted inconsistencies in 10 of the 11 contracts resulting in cumulative over certifications/overpayments equivalent to UGX. 827,157,114. These overpayments/over certifications if not recovered shall result into a financial loss to the project I advised the Accounting Officer to ensure that detailed designs are prepared for all future projects. I further advised the Accounting Officer to expedite all pending work, ensure valid performance and advance guarantees are maintained, address the noted quality deficiencies and investigate the over and irregular payments for necessary actions/recoveries. Management Responsibility for the Financial Statements The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Project Funding Guidelines, 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, Management 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 the Agriculture Cluster Development Project IDA Credit 56110- UG, and using the Project Funding Guidelines, unless management has a realistic alternative to the contrary. Management 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 scepticism throughout the audit. I also: 16 * 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. * 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 Project to fail to deliver its mandate. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with Management 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 Management 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 Management, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, 1 report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with the legislation section below, and whose effect has been considered 17 in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. Report on the Audit of Compliance with Legislation In accordance with Section 19 of the NAA 2008, 1 have a responsibility to report material findings on the compliance of the ACDP Management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. The material findings in respect of the compliance criteria for the applicable subject matters are as follows: 4.0 Delays in the procurement process Standard bidding documents for procurement of supplies/works provide for timelines within which a PDE would undertake a procurement stating the publishing (advertising) date, bid closing date and planned contract signature date. Bid documents issued by management during the year set timelines from bid publishing to contract signing for the various procurements. I noted significant delays in two procurements which is against the principal of undertaking public procurements in a timely manner. The procurements took more than 10 months between the time of procurement initiation and contract signing. The table below refers. Table 11showin delay in the procurement process Procurement Contra Date of Date of Date of Date of Days Remarks reference ct of initiation bid evaluati Contrac taken /reasons number/ Descripti Amoun (A) opening on t (days) on t (B) signing (D-A) (000') (C ) A(D) MAAIF- 1,796,0 19/05/202 26/08/20 13/09/20 01/03/20 297 Delay due to ACDP/SUPLS/2021- 00,000 2 22 22 23 administrative 2022/00213- Supply (10 review requests of 2,000 tablet months and Solicitor computers for ) General Agricultural Cluster approval for Development contract signing Project. (ACDP) Procurement of 2,279,1 04/10/202 09/12/20 28/01/20 01/03/20 510 Delays due to Rehabilitative works 66,106 1 21 22 23 arithmetic error on 24 Kms of Farm (1 year confirmations Access Roads in and with bidder and Butaleja and Tororo five contracts District for months committee Agriculture Cluster ) approval process Development for contract Project. (ACDP) award. MAAIF- ACDP/WRKS/2020- 21/00040. Lot 01 Delayed procurement affects service delivery and make projects costlier through inflation, fluctuations in prices and exchange rates. 18 The Accounting Officer explained that the delays were attributed to the administrative reviews. The Ministry has however, put mechanisms in place to continuously follow up and ensure timelines are adhered to. These include, use of the developed procurement tracker, weekly reports and updates on the procurements and carrying out similar activities concurrently. Recommendation I advised the Accounting Officer to ensure all inefficiencies in the procurement process are eliminated and the PDU should track adherence to the planned timelines for management action. John F.S, Muwanga AUDITOR GENERAL Kampala 22nd December, 2023 19 REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA 1R THE YEAR ENDED 30TH JUNE 2023 THE RT. HON. SPEAKER OF PARLIAMENT opinion I have audited the Designated Account Statements of the Agriculture Cluster Development Project IDA Credit 56110-UG for the year ended 30th June 2023 which is set out on pages 16 of the financial statements. In my opinion, Project Management complied in all material respects, with IDA rules and procedures and the Designated Account Statements for Agriculture Cluster Development Project IDA Credit 56110-UG present fairly in all material respects, the accounts transactions and the closing balances as at 30t June 2023. Managentr the Designated Account Statements Project management is responsible for the preparation of the designated account statements and their fair presentation in accordance with the requirements for the Government of Uganda regulations, and loan (IDA) guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the designated account statements that are 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 designated account statements based on my audit. I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAls) and the IDA guidelines on auditing. Those standards and the financing guidelines require that I plan and perform the audit to obtain reasonable assurance about whether the designated account statements are free from material misstatement. I believe that the audit evidence I have obtained provides a reasonable basis for my opinion John F. S. Muwanga AUDITOR GENERAL Kampala 22d December, 2023 20 � � �:�' �з ai аэ а �' п� с� ""' а" "" � �-4-. �� � � •� � �-'� � Q Е � � сэ7в.г�в� п [�.��г� v ��' � ул � с r ;., �+.' ,� L етм а � и�°г� '� ч� сэ ,г�.,,�, °� � ° о г� `°-�° с � м _ � г� _ �' ш � с�.и � � ° � о ,-`�,i � 'п тз � й О с �t � с ш � � п7 ау � "� Ci � гь � Q �л � v�°�а s7 т гv ���ео � гв � � � � � ыr � v ° � ¢ ги � ог � � cr � ¢sэ � д � С � tl�J д� О� О в iU �- v7 и 41 � р Ci � � • S_] и � � �J � ,��, � � . � �� � � � ''� 7 � � � � а' tlJ � � rfl [�r1 Я1 [,�,6 � иу � � ;� и � ! fl7 � � � � �� � � С � 'L3 N � � '4 Q7 V -� �- б Ш � L.�.1 ,U N �. �� 4�i �а �v � ш ш'ш `� � t6 �г�в � � ��.� т � � � ш �'� ш и 'п � � � �s `сз � ,°�° � � � r � �п т � � и и � с� � ап г� у � а �' а v �- °� ш � �' � � �. .� �в � гл Гу � ,� s гв � � '� � г�вt 4 � � � 43 � � t� - � � �', �'п7 � � � �.у ,�. � �С] 9У � � С7 � � а- (7 � С�7 а°' У- Vз-. �� �= О � � �'' .ь°' С С_э � Q� t1 � '.�,j � , . Sj7 � �г Ш � � � ..� � ,й N � Ш дS м i у С� .i S1] �'1-' rц у�, М � У� �' 4] - � `t '"'� }" � � й � � �в'� в�'i спй � i°-" с � гв ы � U CL �. � km � й О N,[ r�c# �t .д � F-- � й w �в � � � •;- �= 7 ш ы 43! 41 .С..''.°` � ... �` tlJ i_ � 7 � 'J �у 7 � 7 =� � а .� V � � �� � . � � (й t} ,� '�_' .� С( у� LL П3 �' С С�1 РС1 ц. П3 _ _...__.... . й.r �,, *-+�' �`% � � � � � w--. �У Сг7 Х !`-. [в ��, �� � и' �4 и 4. а7 ,� � б 4 а � �% i.P7 О LЛ i ' .�,�° Р�. � � � � �в � е� � � �4 а �j � гч о � � � �т. �, v т � � � `ц � •L ,� � � � � �, cr � � � � � '_ =°r" � п � #, го�гч v у �,w`�� с v 0�] С] Q ë.cUг�i 7 а ------- � � .fl С � � � G� . � � Q . ��.у,. Q � R1 � � М " д,.� an р7 � т � � н � г� с с га �ммгч � _ � � � �, i � б п3 � _ '�-' � ��.+� �6 �- � И б Риr� � �. � � 4�U tkЬ ц�i � +, � s., � L U ч- sл �� п1 р�'С цу 43 � vs И � р b д ш N;� ��� s? � Ш z�- Ш �'с С7 U � � � � � � � t�7�Y � €� � �- �S. U U Ш � С� CL Q И � � � L -. r.. __ _ у р� `�,� С,�"а' U ftS G Ст а rtS � *, а � си •� о � 't� и . � '� _� �� N �� }, � а� � г� с�' С[ +� а а с и �у vr � �La� Lo,� �¢ ci о°д•с � о Е[�.а �'�i га.с? � '� � ~ � ; . .-----'--.... .__. _........_._ . 1 а5 � �t � с Л а� �, с 4 си � пъ vг -г� L vs � � а-г�'�=� сл� �-� с' гз'�� �г�ь `G � � т ���� �'� � v ��� а � . -, W 'v . � ar � � � '_ � •`v `° с� "� � � .'��, э ь± пs tз г7 п� ш ; 7 '°`' � И 7�,�, +� пэ� .�'�°т"аэ �� еп�����'[i Е� � тз :н. � е3 с� �.� тз са. з � 3 и :м о � � � N гО гв � �� � L р гв .ы+ {3 СЛ �� � 4 г� �+ а С rp И V � Q� 3,С а�`� � � � .С ы' и. � [Л и � .а�-+ � Ш� с.� с � � и б sU гг3 U � � гU � -� �*л � :w � .� ��'` � � О Х С]° � � гв[ь � � � � '� � Т � � т И C�L7 Й � Q3 � 43 м_ �' О а �.. .� � 4 N v � О s� _ ��� а е7 сп q� о� ��, • .� � vx +, и уΡ� го п3 �'к � еа -�r- а. .� U t1э .д fl � tц ��-сз �.r и с] -� s� д��� гв � ч_ п+.� S} гв � а д. h. д�' Ш� и N С7 г� � О О 'т� Ф'С7 � trr С7 � .. - ,�. _. О С ч-- и V � О �+-+ {� Q) С7 �. т пг . , � � �- 3 � О й � � . -v � � © � � � � � � � ч.°�-. а�''а � � � т � � С � � и � � � '� g. � � й � ы �° � ы � °n `� о э � ° °� � �� � � гв � fl. � Е па и °� � �tз � г � � аз сп ш � .� � - п�.� .� � с в ы.+ ш a.r �' �л �_ пs и � cL] д�-+ ,t .С `° ш � �r г�в p�j ,,� � � Q � � � s} � $.,' "�7 О � � �. r� б �о � и ц' Q q � .. цу �3у ,� 4 �% � � � � Ф � U � � О ., И С1 ��-� � С G g- N �CL. �fF п3 � С31 Е-- ° ° � ,z� w � гв ° .� ?` a��s ?к v ��, �� �� �� � г�в �3 t5 _�. �®.. __.. � оп г�г R � � _ � � г: w -q _� м � в � f�7 V' � _-__. . . .-- - � � �му . ti ц ��ry � ti +� - � _.... � Р� й � �-j (i7 �,-� г,J С7 ,� � � � � гS р 7� М ЭI _ -_ _ А i3 .Х. �3 С�7 Я1 i7 � � ' � ,_ � л� rts � гп ,� Я А-_ Q, д��J �"'�гзе"� �г��е� � О 4} �' � г�г� а ы � S% Lтэ с.� , ._.. - -- ------. _..._.-_ _ _._w __ "- г.J +. - ;�' р г у� .� п3 пs .г� � � й �'�ъ � � и � � � с� -'-' � � 'С3 VЭ N � � © �р О и С] � � � � Gi � а � пЪ �.._ � У� i/) а7 tfY CJ .� +� С3и М � ---- � �� , � � -� � �п ц- тс'�°�' с�� °�"�сзQ-с � � � � � и �, шw о v� -v "' ��а`г v ш а� � _ ''' о � гз о аиs ° � а.� .n � ц' � � ,С Ш. й � � � М '� � � Ш � 0. .L� .� ьы = � U� � t'л о в, �°'`ь о��'� с�а г`cs �°7 L ез v � 4 rv с и._ и т 7 т,:. ,� с.ч и л r; i.Э i� гЭ � � г�- г,r! У /� ' �. ГJ 1,3 CW . J�� � г�^, � ^.С дJ '. L+ ,. -- �С �. С ��. -... � � -�. � У 3 [ Э i� . п^- �� •.^, ( Уц � I(q i .Э �. .Э tJ 1��.] � ( � �. �, , ... , Е ц � г , �. �' �. ." ,-, Р ц В� ! ® ' " '. +' 1 G '� � � . . w � i �, I � ! Ф Э ю _ ^ 7 /�уΡ У J j У� �.. t J ,. ы! ^.;. � 1 J '; N� СгЛ`Э. i �[7 Э Z� 4 д .. _ � �; �' �,' -а -у� '_, а� г``i" �� 1NICJZ ,.. . л _ � ` 3 . Е. Э j�� i�i± I ; 1 �-п N � � ! �. : �, ,' ..I �. _,., • r, : ; � . ._., ,_. . .-. �.� � ._ - � �„ 'С ° ���, .-: н- У � r � р ✓, •� J.� ц " '- - � �� � -.�✓ 7� ч ( ц�j � Za � �}� . .! .! �. F У J � 'w :!. % ' '� ✓• :> / �_� - .i ,J У J ', .�^ 1 ц ?7 � �. � . -.. _ ... : _ . � 4М s 1, � ✓� г �Э �а -э , ,� '✓ г . ,_ ✓У � ! У,.. х �.л' Э : С7 3� `wC � _; °� _ �' г- � �. г- � �- , � � � � � -� � �' г гр '1 Г' " У � `'" � ! � � °� � � Ci Fn . J� .. ! л у ;�r Т_ ..�..��� r�л'Т' ��С у�®�['ZП� i� _ .. � а .` � ,7 f л � -. -; v. '� 7 У � '-- ш (: r�9 � � �' ', � ; � , -з = '-, . _� � ` -а ' M1, `г. � -Э ; �' --� � �л т � R3 .-_- � r� ;=•� � r� �! r�. r �� л ^ i г n�,, � ч �2 � i�ГП �ry � ��� � � �: л r � . � _ � 1 �. z -� � �:� :. � I �. ,,,,, :!Э � i ' У J :L 5`I �� i U ��"' 1 J �у LAJ J % ! J У i .�. ✓ � ; w��' _ � "'1� .1"�,с ! � � ? сл r r , � � � ]� -� - -Э ' � �' .� ` -� - � �. � �! � � Т! .-. г , � У � r,. � r ,� , � : r. r- � ✓ i- {' цу ! .. �iy , � �' �D � ~ L � ""�' п [ � ; � _ � Г . ^ r7. .,. °"' � ',.. � � � � .. �..�ь �. ..- � -� СГ-С з �у� i Z - r � г''`..г и Г � � [3 �СЯ � R� {() !£"'У `� J: ^ ы х I 7а ` J. � г�, ;!! r_ I � � rt'S д� I3й _ 'т1 r `n ^ Q � '-�у z ;''�� !'yr" У- � i[ - �� х 3 .1' r°�- '� т � , � 7, � "t . л ,:. г � -�Г ���. � � �. J� Z �^ ' � r.:, �,.... -�' r ��.. ,� •-� � � С�- ' , У 1 � л�7 � ( : ~ �. � С (� j7' i С7 � -��_?` ' т д r г Cf � EV f � � � ; f ,�. `�" `�' � 7 � r.rr � J. � � _ � .`�.. �' :� -� '' < � � -- г �, � � � � с rv Z , , �. .✓ °' ^. . � ' .т, , � г:°, . Г" � ч г-� У •.^ ! � .-0 rF �. � � ,г / °' " :- - �- Г. � �. = гл � С7 _ � j✓� �� �-=; с� : � "; , � � Л' .- г- .-� r � ^ _ `7 . "� 1Ч .- i ! �,. r, '.` уг � ( � N r � -�1 1 � , г . :r 1 i ; .., ,.; _j 1I ' " I 7�] _ . �- У � i � i ; __ _ - , ._._...--� -- ? С�7 ! i0; �' ,' �, �. I i. �� i '' v � { r r 1 С7 ..._.. �� � , ,. ,,, 3 � ! � . г^ ��. . ?' 1 �-` �'' . ГП � ! ! � х, '. ® �,.. � ! � � � -Э л +.г� с ' iц - i а" ( � ' � � С7 � . С � i й . � с � i У. �-, г i � � � { � � I ` ^ � J С r .-. ,.. .. % � v _... и . . __ . . стS �. -- ,.. - . ,. -..: г' � I � ' i ! 1� � �а� 4 R ( � � � ., ' ' �. ! �. _ � � 1 р •�•� , У� : , � I � С {� � � � � © � � ' ! ^' С] С� С ^ i С i '-'' N � _. . �. ; , �, . ,,. _ , ^� � ' , G ,, С i �. � - -, в�{' `� �. �`° ; ' ° r4 . ... � ... .� , .. � - %У б �� v С- ' "� � б � �� ' � � � ж . . _` -_ ... . ' ... . - -. ,,, -.__.__._, .. . �, ,. . ! ' W , Ш_ � "' ; ° -i �i л � �� i � @ � � , � � � г.1 х 4 � �� ;�� 1 4� � r . . � ,i-ч , w i "-� -t i �-ь � i ^у "М J У � е � /[� -- - С' , -_э . �, �. � -® --] � 1 �] � � i�M ^ _] • 7 ] ' -1 . "__� � `у, I `G `✓) i �� ` ...у _ _ , i . t5 ', 'У [-7 ��. г.� 4�J Г� t1 �. С. � i i. �. ,. ' �- . .v . ,�- v� , .., . ы �, � 4 �Г_- Э! � � __ -- � -- � � w�; r; � fi., �� 1 i�: ` � i �€ �� �" �� ц rt. ,_ j � С G'. {Ф i ! Гй У I �, О- 'v [.э [�.] С ( . С й ? ( v `s [� ' � �� __. r� � J, � j i `ы . � � --- r, а: I : � I ✓. � i � � i ; + й Г �^. �+ . .... __..._... „_-""-'. _.__ . ...._ -'_t. r,y^ �.�у r в„� � � Г� п G I ' � ,! I л�Я � i @ i J Г � -i Сй I � 7� `. � 1 .__ (^ ° G' Г7 Э А 7;. i fR i Э п � �-' -t ',ьl W м�t ( I д I гЧ - � ь1J F., j ( � • .ы Г 1 � � I =� ,,. С � ' ~ Г I � � � ¥ _' � '�' � i ! -.�.-,] � J ( "° � � 4� � � i i � ! � �_ .... .__.. .и..... . . .. _...и и. �;�.. ,^�'' � i 4` � Jи ( С I . � i � � � ( � _... �' :з' �'' IS г-� г-а � с� �� ,:L � -� -'-'1 _-� � � i�D i: h N..� � € �с' �' I� � С� :, ^ 3 т. (� � �� i !4 . '°�'''qi гИ-- � i 1^ � У 3 i .-. Э � п.. ._._. � гч : � ..У � ; So i � • г i w, .. ? i � � � I � . i � ! _.�_ ^: V _ ,� __.. � �- па I .гr�- г-�г� 1 *�`г_1�л л �.--� � �� � i ц � I � '. н f` � � ir' � ✓. �, � ,-] ��, � �" � t` _ Э1I Г�r, ^' i � _z � С� ..� '-д 4: J° Г" ь.,, ' , � "'� г. -^Р �: Г . � `� " -� 7 `�, : : `г7 ¢ � О . Гз � � у I �,: 7. �: � � 7, -� : С4 '�. � г '� "г;�.. . г'^i - � �:' ��j i ! - " � л -• ..._ f� ��-, � -' �., � � � i�.�� �^ � м� I 7s'� ел С.� � 1 � � � � ;� . � �1 .-� � У.� � 7� а � (л.. tл 7� слх �.э s� I .... � б IY� ��'� € ,�д'� � � � �..� � ��. Г � I "" � т1 " ;Т.. б 'Т^ � 'у'7 .J �Л � � �. �. � ` г" г.ь � � У,т , I г'^э � r L { I� �� О� :: 4 .л• �� л� л I 1 € SL7 ..q = с� ° j � ^ м г'. �.з "� r�=-� у � Х � '"`; � � ( ��' ; ��=,� г-�- :�; ;� �,w� Пу г у i У`L, у_G� i � "Э� ( ^* С)'TI f�y = е° � L г ;�', i `L" '�.�`_: � j � �. '' ,�. �j � Х __ © � � �3'r' �"'м � -^ � �, 3�г� D' ц+ i r 'Т1 'г� . ; . . '� ц. r � п 1'4э � j � `�" : _- � ,г � .�:. � i... �7 � . f0 Г � � . -� ,� ✓а € � г_Л : J. -.'Э Э < Li �{т.. � I i ;.� Э Оу"- -' ,� � � � Z' л ✓ „у r � � 7 г'" i � ( � � ° � r"з f � wь .... Г С i i у �� �� �� Э � f1Сэ ,л .. J% --Э � .г G � I � i � I � � '. � f� � I� � � ' � i i = v: � С.:' . ;� " �. _._ _ " F�1. � � .. � . � . ., ... � . � ' г� .» 4 . _ . ...._ � . .,. _ ��. � � i � О: �^.J. �, � j Э � � 4 i . i � � �1 _ � 1 i �! , � � �- , t� � j � � а� � � '�i � � � ' ^ г,: � � - . - ; . _ � j � � �; , � � �� � Э :. _ _! _ �, . .._. ЭЭ ..... Э ^ �, 1 4`: Srl t , . I � �. *r-i` i С i ,,, � . ^� Э ' Г. .__. � �� �. I k .. Т' Э Г � j � j J Е" ( ,г.н ,, � � ( ( �� ' �� � м j ' �� ' � � ч С � � и ч ( '''-� } С� � % � .-±. ...._� _ . _. .. _ . . ... . . Гi � % CSS Э � i iц Э � � � � � � I :� � fD ! � i � ' .. }ц�� � iJ ; У.) УJ : � I � ! ' м ..е. Э I�.] [ 3 ' � :: r , Э i,`ц�4 ! ;У ! r:з ь r� I ' i _._.. ' !.а i ! � Ф� -) е r а .. ( � � '1 : l.A ' � I � � � I ""'7 � 6.r �. � .�G^ С 'ч,,, .С t� ! ..�......._ .._..,......._.._ �.____-_ .__..... ^ �...___... ....� . . BANK OF- UGANDA Bk',ýKING DEPARTMENT 37/41 Kampaia ýýad, P.O. Box7120 Kampala Uganda Te/ Ný-,,25844116, Fax No. (256)41-259343 Date 30-JUNE-2023 MI'ý'[STýýY OF AGRICUI j 4,NIMAI, INDUSTRY AND FISHERIES P.O.-1ýý)x 1,02 E-NTLý313F, UGANDA CERTIFICATE OF BANK BALANCE FOR AGRICULTURE CLUSTER 0EVELOPMENT PROJECT ON 30-JUNE-2023 Aec Numher Curreney Balance AGklý~ý,LI1j1ý-E USD 21,982,510.491 Aý,i A A, Name. Desig nation-. 4ý? rN De,,ågnation. ?v _ _ ,, � � сё � � � с _ � ;,� � с�ч � � , � � ,�,, � �с" � с � � � � � �' � з 'л�'а �; -, п, _ � „ cs, °с� � � � � - - � а � . -� � � � ��т� � _ � . � � � к � С - С� ' П, _ �, -у � _ r `сг Ci s- �� _ г , п` � ��Jy rq � _ ч�-�i . �-� '� 4'� .` .г. е�7' ,��' �м? ti � � � � и r' '�, � _. и:�. � � "г� � �_ � tы+ -_... (-. Т �.3 � - _- � ��+ l:% ��рΡ._. - � - `«-1 � � ' Lц .'�. �s дэ � .__ .�. ,�"� °А� [Т1 � Сiи k �" �. л � � °Ëf ... � ' ,, �У . �' 4hJ - р„ , � �, .R� CIJ� - Г_ S'�. ii1 ' � . 1 � � � � `л�' г � � � . Е з= � � � � � � �`�. к ,.. . , �� � �� � �ь�� �...` } а - � � �r�n � _,, ; _ _ � С.� �, � � �� рΡ� „� . �!, Е ... . ��, � ir у�. 3 � (f- :" �'� � s�J � � � � � � � .к _ '_"� � �- , r-�г� � rn �� � 1 ... ....... :" � . . __ � Г �` .�, w г. �п` �' � . • е '�г_�, . � �' S, _..а. � . �� . SR � � г: -�й `� riG � ° ��. Г��' ч ли �' ��.. г._ ....... �. . .. ... .. , . . €� � � Ск '°i � _ ы � V � � _ � � _.. у � � � � � � �F � ___i -`�м � � _ 4.€ Г , � ��-, г-"� �а.'"�.', _ � �чi �в � ^, �' Г� !�У ' S'J _.... .!г � Uй 1. Ь:. с +Сг BANK OF UGANDA BANKiNG D EPARTMENT 37141 Kampala ý\ýoad, P.0. Box7120 Kampala Uganda TeUV, '-ý',644116, Fax No. (256)41-259343 Date 30-JUNE-2023 MINýý.-ý'11ý,.i'OFACiRlCl,': : '.ýý,,ANIMALINDUSTRYANDI'l,'-ýliý1-'ýRIES P.0.Bý)ýý 102 FNTEBBE, UGANDA CERTIFICATE OF bANK BALANCE FOR AGRICULTURE CLUSTER IJE.VELOPMENT PROJECT ON 30-JUNE-2023 Ace Number couni Titte Curreney Balance 000 1 000,ý,ý000 l I AG LTURE UGX 4,437,068,535,00 DL,'\ \)P.ENT T Name: Naine: Designation- _ � ,: , .., �. ir.� г� х. ... ,'п+ � _ � 4� � ... ha �Г _ ч? Чi' (�уег 1- . . �д . � �. _ � У�. V �� Ci � Э'L.:. - ' �д м � _ _ Л"' *.+ � `f. � �� ' ���. �.У I !D _ 97 с3 � - �!� ~ '.} _ � 'J __ � - � � , F^ _ iR' �; -- _ � � i Ci й _ � � Й !�. ,, к ;: �'�• _� k;г�� г.,. '� � F � ' £ j � т' � � °г� С7 . г � � . .. '� � СЭ � � �.'�� � �J . � � г � _ �` w � �.� � � ` . j Q: � Ан�7 � � , 4и ''�'' _. nд.7 ` � у �� /ry t С�6 � i.L � � � /и, . `�,�... V Si7'. : ' -, г+, :J �.r+..^ y.W. [�� �а ° а � И � � � rдry� � : Бдл� � _ , � ГТ - -� а' . _ '•�� �' +�Л, _ "- 4l\ � Р Э г 4� L � � ' �� � � �; �,,� , �., " _� 7: � � �� '. � �: � � � � L. . � - - '� � '� ,��' 7' - J/ � - � � м � _ _` � -ч �- ��-' � '� �а . .... ... . ,, 'Л ы �у � б. (�'1 . �'� � � .] __ р..{. г, . tN С, � �s r . ... _ . "Ф 7; �, , � :а � � . =Э ' . +h �� а .-. _ � � гi Ь. � .. - .� � г�1 - � � 't � rч - .с ��� � се ' Р"' г� ._ �r ы = � tV ; _� • _ {гц, � С1 � � � '.�,у п# - � � �'� � С °ч � � СУ7 � - , � ` :: ,.�, � �