TELEPHONE OFFICE OF General Line: +256 -41 - 7336000 THE AUDITOR GENERAL Auditor General: +256 -41 - 7336004 Sec. APOLLO KAG A ROAD, -,! PLOT 70C , Fax: +256 - 41 - 4345674 P.O. Box 7083 Email: info@oag.go.ug KAMPALA. Website: wwwoag.go.ug THE REPUBLIC OF UGANDA FOR ANY CORRESPONDENCE ON THIS MATTER PLEASE QUOTE ON:..L211/285/01/22 12th December, 2022 The Accounting Officer Uganda Bureau of Statistics (UBOS) P.O. Box 7186 Kampala REPORT OF THE41 ADITTOR GENERA~L ON THE FINANCIAL STATEMENTS OF UGANDA BUREAU OF STATISTICS FOR THE YEAR ENDED 30TH JUNE 2022 I am enclosing herewith a report which I have already sent to the Speaker in terms of Article 163(,4) of, 7Constitution. John F. S. Muwanga AUDITOR GENERAL Copy to: The Hon. Minister of Ethics and Integrity The Inspector General of Government The Permanent Secretary/ Secretary to the Treasury Ministry of Finance, Planning and Economic Development The Accountant General Ministry of Finance, Planning and Economic Development The Head of Accounts Uganda Bureau of Statistics (UBOS) REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF UGANDA BUREAU OF STATISTICS FOR THE YEAR ENDED 30TH JUNE, 2022 THE RT. HON. SPEAKER OF PARLIAMENT Opinion I have audited the accompanying financial statements of Uganda Bureau of Statistics, which comprise the statement of Financial Position as at 30th June 2022, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In my opinion, the financial statements of Uganda Bureau of Statistics for the year ended 30th June 2022 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide 2018. Basis for 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 Statements section of my report. I am independent of the Bureau in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (JESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matter 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 IMPLEMENTATION OF THE APPROVED BUDGET Paragraph 2 of schedule 5 of the PFMA,2015 requires Accounting Officers to prepare an appropriation account showing the services for which the money expended were voted, the sums actually expended on each service and the state of each vote compared with the amount appropriated for that vote by Parliament. 1 Government of the Republic of Uganda Financial Statements for the Year ended 30fl june, 2022 (Uganda Bureau of Statistics) Multi-dimensional Poverty Index (MPI): ranagcmcnt produced the MPJ using the data from the Uganda National I 1-Household Survey 2019/20. The re.qults were recently disseminatcd for pubHic consumption Poverty maps: Management produced poverty maps to show the level of poverty up to the sub county level. Statistical Abstract for Buganda: During the period under review, the first statistical abstract for Buganda was compiled. The draft report is being reviewed by UBOS managecment as well as the Kingdom statistical Unit. Uganda Business Inquiry: Management embarkd o n the implementation of the Uganda Business Inquiry with funding from GOU. Data co,llection~ is ongoing with two rounds so far completed. Informal Cross Border Trade (ICBT): Undertaken in Border posts for the first two quarters and summary Figures compiled up to December 2021. Results show increase in the value of exports to US$43.2MVillion in December 2021 compared to the situation in November for the same year as shown inT'able 3 below. Table 4: Informal Exports and Imports up to December, 2021 Flow July-21 Aug-21 Sept-21 Oct-21 Nov-21 Dec-21 Ex orts Million US$ 52.6 44.8 46.6 46.0 37.0 43.2 Im orts Million US$ 4.9 5.6 5.0 5.0 9.3 10.0 Trade Balance 47.7 39.2 41.6 41.0 27.7 33.2 National Livestock Census 2021: Storage and Data processing of questionnaires for district summaries was completed and validation of the same is being undertakecn at the UBOS 1E.ntebbe Offices. Also seventy (70) data entrants were recruited and trained to capture the detailed data from the census. Demographic and Health Survey (UDHS): Management completed the training of 120 Field Interviewers to undertake the 2022 edition of the UD-S. Data collection will resume in next month. Violence Against Women and Girls (VAWG) survey and Gender Based Violence (GBV) Survey. The Bureau finalised and disseminated fur reports of the Violence Against Women and Girls (VAWG-) following the completion of the national survey targeting persons aged 15-75 years,. Other modules were for Violence Against Children (V/AC) aged 10-14 years and Violence Against Men. The VAWG survey provided estimates up to the 15 sub regions and the three reports produced are VAWG, Older persons, and ViAC . Some of the kecy Findings, are as follows: Uganda Harmonized Integrated Survey (UHIS)-Panel: The Bureau continued with the implementation of the Uganda larmo nized Integrated Survey (U dIS) integrating the activities of Uganda Nationl Pane Survey (UNiS), and the Annual Agricultural Survey (AAS) with support from WB, FAG. and GOU during the quarter. The UNPS is a longitudinal survey with a sample of approx. 6,000 agricultural anid non-agric'ultural households while AAS is a cross sectioniii survey with about 3,000 households. During the period, visit one (four trip4 ) of data collection was completed. Uganda Harmonized Integrated Survey - Agriculture: The Annual Agricultural Survey (A&AS) aims to collect data from agricultural households only and provide estimates at national level and for the 10 Zonal Agricultural Research Development Institutes (ZARDIs) aligned to the 10 Agro-ecological zones in Uganda. During the period, two rounds of data collection for the AAS were completed. The National Service Delivery Survey (NSDS): The Bureau finalized the report writing for the National Service Delivery Survey. The report is currently being reviewed and dissemination of findings is scheduled for next month. Covid-19 Impact Survey: The conduct of the COVID-19 impact surveys on households was undertalcn and so far seven rounds of data collection were completcd and results up to the seventh round analsed and disseminated. National Labour Force Survey: The report writing for the NIPS 2021 was completed. The review of the same and validation of findings by TLO is ongoing. Dissemination of survey findings, is slated for May 2022. I advised the Accounting Officer to follow up with the Ministry of Education and sports, re-assess the project plan and have the census activity concluded in line with the project objective. 8.2 Under absorption of FAQ Grants The agreement between the Food and Agriculture Organization (FAO) of United Nations and Uganda Bureau of Statistics was signed on the 14th March 2018, for the support of the Advancement of the Uganda Annual Agricultural Survey (AAS) based on the AgriSurvey Methodology (GCP/GLO/677/USA). The agreement was expected to start on 28/02/2018 and terminate on 31/12/2019. The activity agreement stipulated that UBOS was to implement the project and FAO would fund the activity for a total amount of UGX.1.233Bn. The project implementation started in FY 18/19 with the release of UGX.659.98Mn. During the financial year 19/20 and 20/21, the Bureau received an additional UGX.3.669Bn as per the agreement for the annual agriculture survey. During the FY 2021/2022, an additional UGX.2.135Bn was received for the annual Agricultural Surveys by UBOS. However, the Bureau failed to absorb part of the funds and refunded UGX.1.869Bn on the 22/12/2021 to the FAO International Representative. Failure to absorb the availed funds may be construed as lack of capacity to undertake such projects which may affect future funding of the Bureau. The Accounting Officer explained that the Bureau had established a project monitoring function in the Directorate of Methodology and Statistical Coordination Services to monitor project performance and continuously advise Management. I advised the Accounting Officer to ensure that development partner funds are proactively and expeditiously absorbed with close project monitoring to achieve planned objectives. John F. S. Muwanga AUDITOR GENERAL 12th December, 2022 21 Government of the Republic of Uganda Financial Statements for the Year ended 301 June, 2022 (Uganda Bureau of Statistics) Schedule of Project and Subvention Balances Project End Date Funding Currency Bala e as at Disbursement Payments for Funds taken Balanceu at /Subvention Source/Age 1 July 2021 s for the Year thenc Yea toTesrt3t ue on 30th 2022 Project balances Jun,2022 UBOS - Ongoing UNICEF UGX 125,361,460 1,604,303,109 929,881,000 799783,569 -UBO - F)DOgon FID UGX 133,569,098 284,000,000 373,795,50 43,773,598 UBOS - MICRO Ongoing Trade, AAS, UGX 7,43 6,103,383,4415,2 UDH-S5,77783 UBOS - UNFPA Ongoin UNFPA UGX 993,533,452 1,824,546,344 2,027,651,890 790,427,906 UBOS - Ongoing Integrity, UGX 487,927,270 2,052,224,869 1,244,533,499 1,295,618,640 SURVEYS NLFS1,9686 UBOS - ICP Ongoing ADB UGX 4,797,510 0 4,797,510 UBOS - ICEP Ong ing ADB USD 15,662.39 0 15,662.75 0 1LALL HIRE Ongoing UGX 0 1,176,000 1 0 UBOS - Panel Ong ing World Bank USD 350,171 0 0 1,176,00 0 U BOS - Panel Word1 akhG 0 350,171 0 IIBO - Pnel orldBank UGX3,042,793,176 2,464,846,822 577,946,354