DCG.77/349/02/21 10th December, 2021 The Accounting Officer Ministry of Agriculture, Animal Industry and Fisheries Entebbe REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) FOR THE YEAR ENDED 30TH JUNE, 2021 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 amended). John 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) 471 THE REPUBLIC OF UGANDA MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) FOR THE YEAR ENDED 30T JUNE 2021 OFFICE OF THE AUDITOR GENERAL UGANDA TABLE OF CONTENTS LIST OF ACRONYMS..........................................................................................................................2 REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) FOR THE YEAR ENDED 30TH JUNE, 2021.............................................3 O p in io n . ........................................... .................................................................................................3 Ba sis of O pinion............................................................................................................................... 3 Key A ud it M atte rs ............................................................................................................................. 3 1.0 Implementation of the approved budget....................................................................................4 2.0 Review of service delivery issues.......................................................................................... 10 2.1 Delayed approval of the budget and work plans......................................................................10 2.2 Late release of Funds to Local Governments - UGX.3,519,385,000 ...........................................11 2.3 Inadequate Project Monitoring ...............................................................................................11 2.4 Management of Community Based Facilitators (CBFs) .........................................................s112 2.5 Execution of the District road works.......................................................................................14 2.6 Review of United Bank of Africa (UBA) Contract Performance Evaluation Report...................... 15 Other Matters................................................................................................................................17 3.0 Review of the E-Voucher Programo.............................................Error! Bookmark not defined. 3.1 Inadequate Provision of E-voucher subsidies to beneficiaries ....................................................18 3.2 Manual access of inputs ........................................................................................................18 3.3 Transacting during unusual times and duplicate accounts............Error! Bookmark not defined. 3.4 Transition of farmers from one cycle to another......................................................................19 3.5 Payments beyond the recommended threshold-UGX.186,792,644.............................................20 3.6 Payment requests made with incomplete National Identification Numbers (NIN) characters.. Error! Bookmark not defined. 3.7 Requests for inputs ordered after the commencement of the planting season..................e2...... 21 O the r Info rm atio n ............................................................................................................................ 2 1 Management Responsibilities for the Financial Statements...................................................................22 Auditor's Responsibilities for the audit of the Financial Statements.......................................................22 Other Reporting Responsibilities.......................................................................................................23 Compliance with Legislation............................................................................................................. 23 1 LIST OF ACRONYMS Acronym Meaning ACDP Agriculture Cluster Development Project ATAAS Agricultural Technology and Agribusiness Advisory Services AWMIS Agricultural Water Management Information System CMSP Cluster Multi-Stakeholder Platform DCT District Coordination Teams SVMS Electronic Voucher Management System I FYR Financial Year IS Geographic Information System ICT Information and communications technology IDA International Development Association IESBA International Ethics Standards Board for Accountants ISA International Standards on Auditing ISSAIs International Standards of Supreme Audit Institutions MAAIF Ministry of Agriculture, Animal Industry and Fisheries MOFPED Ministry of Finance, Planning and Economic Development MTR Mid Term Review NAADS National Agricultural Advisory Services NARO National Agricultural Research Organisation NAROSEC National Agricultural Research Organisation Secretariat. PSC Project Steering Committee PTC Project Technical Committee RT.HON _ Right Honourable UGX Uganda Shillings URA Uganda Revenue Authority i US $ _ United States Dollar WB World Bank ACCEs Area Based Commodity Co-operative Enterprises RPOs Rural Producer Organisations AOs jAgricultural Officers DCOs District Commercial officers UBA United Bank of Africa EVMA Electronic Voucher Management Agency KPIs Key performance Indicators PAD Project Appraisal Document PIM Project Implementation Manual 2 REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) FOR THE YEAR ENDED 30H JUNE, 2021 THE RT. HON. SPEAKER OF PARLIAMENT Opinion I have audited the accompanying financial statements of the Agriculture Cluster Development Project (ACDP) for the year ended 30th June 2021. The financial statements set out on pages 1 to 11 comprise of; * Statement of receipts and payments * Statement of fund balance * Statement of cash flows * Statement of special designated account activity * 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 Agriculture Cluster Development Project 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 described under note 1 to the financial statements. Basis of Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAls). 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. 3 1.0 Implementation of the approved budget On the 24th of April 2020, Parliament approved the annual budget for MDAs 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 and LGs are still experiencing challenges in implementing the budgets approved by parliament and policy guidance's 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 Agricultural Cluster Development Project (ACDP) is mandated "to raise on-farm productivity, production, and marketable volumes of selected agricultural commodities in specified geographic clusters." To achieve this mandate, ACDP planned to implement a number of deliverables under its approved budget and work plan. A review of the Project's work plan and budget revealed that the project had an approved budget of UGX.361,686,803,692 out of which UGX.254,802,113,634 was received. The table below shows a summary of the key deliverables of the project for the financial year 2020/21. Table: Showing key deliverables for ACDP for the year Project Components Amount Amount Spent Cumulative Budgeted (UGX) Bn percentage share of the total approved budget Component 1: Support for intensification of on-farm 134,197,237,167 81,194,104,998 37 production Component 2: Value Addition and Market Access 167,615,792,000 47,856,626,496 83 Component 3: Policy and Regulatory Functions 21,010,698,930 7,903,538,574 89 Component 4: Co-ordination and Management, and 38,863,075,595 18,788,945,849 100 ICT Platform TOTAL 361,686,803,692 155,743,215,917 4 ACDP planned to achieve it's planned out-puts through the implementation of thirteen (13) outputs (sub-components) with a budget of UGX.361,686,803,692; I sampled twelve (12) outputs with a total of twenty-five (25) activities and a budget of UGX.324,111,705,215 representing 90% of the total approved budget for review. From the procedures undertaken, I noted the following: No Observation Recommendation 1.1 Review of the Logical Framework (project Appraisal document) The project is in its 4th year of implementation. An evaluation of the I advised the project was undertaken by review of the project implementation plan and Accounting Officer to project progress reports to assess its overall achievements in line with the intensify supervision set objectives. and monitoring of project activities such I observed delays in the implementation of some project activities as that the planned shown in the table below; activities are implemented within the Activity Targets Status of Management response agreed timelines. Year 5 Implementa tion as at 30th June 2021 Direct project 400,000 E-Vouchers This was specifically affected by; beneficiaries subsidies * The phased rollout approach of provided to a EVMS total of * Negative farmer mind set 208,827 towards co-funding for inputs. beneficiaries * The slow adoption of the new in the 12 technology by all stakeholders. clusters * Existence of parallel Government and Private Sector programmes providing free inputs. % of area 50% 21% Increase This activity was started late due to; commodity in governance cooperative and operating * The lengthy procurement enterprises capacities of processes for consultancy firms (ACCEs) and ACCE and (Enterprise Uganda and apex producer apex producer Uganda Cooperative Alliance) organizations organizations including obtaining approvals with improved to deliver from the World Bank. operating services to * The farmer group training capacities members for activities were also slowed post-harvest down by the COVID-19 and lockdown. marketg. Number of road 90 18 road The Indicator unit of measure is Bottlenecks fixed chokes have supposed to be percentage and not (Number) been worked number. Therefore 90% was the on in the 7 expected level of performance by pilot districts, Year 5. As of August 2021, 96 road and they are chokes (254km) were rehabilitated in the final out of the target of 345 chokes stages of (1,118km) representing 29% completion. progress. The delay was specifically occasioned by; Lengthy negotiations with the World Bank on use ofj_ 5 No Observation Recommendation force on account * Slow process of identifying and prioritization of the road chokes by the Districts * The first COVID-19 lock down also constrained movement of the design teams, Going forward the Ministry has expedited the rehabilitation of the road chokes where contracts for 21 districts have been signed and advertisement for 29 districts is in the process. Number of 15 There were no It should be noted that although the designs for designs targeted number of sites as per the irrigation completed and original PAD Results Framework was rehabilitation ready for 15, however, the available funds and expansion investment. could cover preparation of designs schemes for only 5 sites. completed Specifically, the delay under this target was occasioned by; * The outcome of the prefeasibility study which was to inform the initiation of procurement for the consultant to undertake the feasibility study. * Lengthy procurement process for the consultant to undertake the feasibility study and prepare detailed engineering designs. * COVID-19 lockdown which affected the travel of the international consultants. % of 100% Performance It is true that the performance was district/national was at 65%. at 65% as per the project progress technical and report at the time of audit. financial reports Reporting had been delayed by the timely and COVID 19 Lockdown which caused adequate hindrances in movement. However, (Percentage) as of September 2021 performance was at 100%. 1.2 Revenue Performance Performance of World Bank releases I reviewed the approved project work plan and budget for the financial I advised the year 2020/2021 and noted that the project budgeted to receive Accounting officer to UGX.361,686,803,692; during the year under review. Out of this, only fast track UGX.254,802,113,634 was received, representing a performance of 70% implementation of of the budget. project activities to enable more funding Management explained that World Bank releases are based on from the funder and expenditure. The expenditure was affected by partial implementation of liaise with the Ministry some activities identified and COVID-19 restrictions on some activities like of Finance, Planning mobilization and sensitization of farmers, trainings of farmer groups, and Economic redemption of_inputs and travel inland which could not be held. Development to 6 No Observation Recommendation provide the necessary GOU funding. Performance of GoU receipts The project budgeted to receive UGX.4,000,000,000 out of which UGX.2,636,305,098 was warranted, resulting in a shortfall of UGX.1,363,694,902 which is 34% of the budget. Revenue shortfalls affect the implementation of planned activities. Management explained that the poor performance of GoU releases was affected by Government freezing the funding of activities like workshops and seminars, travel in land, staff trainings and short term consultancies. This affected the performance of the project. 1.3 Under absorption of funds Out of the total receipts for the financial year of UGX.254,802,113,634, I advised the only UGX.155,743,215,917 was spent by the project resulting in an Accounting Officer to unspent balance of UGX.99,058,897,717 representing absorption level of fast track the 61%. The unspent funds were held on the project operations account. implementation of the The funds were meant for activities that were not fully implemented by roll over activities to the end of the financial year and these include; enable the project achieve its objectives * Provision of E-voucher subsidies to the farmers. within the timelines. * Rehabilitation of road chokes * Provision of the matching grants to the ACCEs/RPO's Management explained that the implementation of the project work plan for the FY 2020/21 was greatly affected by the COVID-19 pandemic lockdown/restricted movement which affected implementation of planned activities for Q3 & Q4. The activities have been rolled over to the FY 2021/22 and absorption is expected to improve accordingly. 1.4 Quantification of outputs/activities Section 13 (15, b) of the PFMA 2015 states that a policy statement I advised the submitted by a vote shall contain the annual and three months' work Accounting Officer to plans, outputs, targets and performance indicators of the work plans. quantify all outputs at budgeting level to I sampled (12) outputs with a total of twenty five (25) activities and facilitate performance expenditure of UGX.134Bn for assessment. I reviewed the extent of measurement. quantification of outputs and activities and noted the following; * Four (4) outputs with a total of eight (8) activities and expenditure worth UGX.80.136Bn were fully quantified. That is, all the eight (8) activities (100%) within these outputs were clearly quantified to enable assessment of performance. * Eight (8) outputs with a total of seventeen (17) activities and expenditure worth UGX.53.86Bn were not quantified at all. That is none of the seventeen (17) activities within these out-puts was quantified at 7 No Observation Recommendation all. Refer to Table 1 and appendix 2 below for summary of extent of quantification and amounts spent; Table 1: Extent of Quantification by activities Summarv of Performance by Outputs Activity details-Analysis Category No. %a of Expen % Total No. of No of % of of of total diture proporti no of Fully activiti quantificat outputs outp out- UGX on to activ Qua nti es not ion of uts puts Bn total ities fled fully activities sam samp expendi in activiti quanti per pled led ture the es fled category outp of output Ut Fully 4 33 80 60 8 8 0 100 quantifi ed outputs Insuffic 0 0 0 0 0 0 0 0 lently quantifi ed outputs Outputs 8 67 54 40 17 0 17 0 not quantifi ed Total 12 100 134 100 25 8 17 _ I observed that in cases where outputs were either partially or not quantified, management reported performance in generic ways. For example; * Number of matching grants provided to successful grantees in all project districts * Transfer of funds to districts for works on roads * Small holder coffee irrigation systems established using the Matching Grant Modalities * Stakeholder monitoring of the works on roads/chokes * Cluster review workshops for the clusters held at regional / cluster level * Acquisition of Specialized/Functional Specific DATs Solutions; Market System, Agricultural Extension and Advisory System, Performance Monitoring and Evaluation System and Financial Inclusion Platform Failure to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of individual activity costs for each planned output which curtails effective accountability when funds are subsequently spent. Further, without clearly and fully quantified outputs, I could not ascertain the level of achievement of these outputs and whether funds appropriated by Parliament and released were spent and the intended objectives achieved. 8 No Observation Recommendation Management explained that pledged to continue ensuring that all sections of the work plan will be quantified to ease follow up and accountability. 1.5 Implementation of quantified outputs I assessed the implementation of four (4) out puts (sub-components) that I advised the were fully quantified with a total of eight (8) activities worth Accounting Officer to UGX.80.136Bn and noted the following; consider rolling over the un implemented * One (1) output with one (1) activity worth UGX.2.32Bn was fully activities to the implemented. The entity implemented the one (1) activity (100%) subsequent budget for within this output. implementation. * Three (3) outputs with seven (7) activities worth UGX.77.816Bn were partially implemented. All the seven (7) activities were partially implemented. Refer to Table 2 for summary of extent of implementation and amounts spent; Table 2 Showing level of implementation of Fully Quantified outputs; Summary of Performance by Output Activity details-Analysis Category No of % of Expe % Tot No of No. No Extent of output outp inpl nditu pro al of of uts eme re port no Fully Of activ impleme ntati t on of imple partial ities ntation on UGX to act ment ly that of tota vit ed imple war activitie I ies activi mente s a exp ties d not Bn endi activiti imp] per ture es eme category nted of output Fully 1 25 2.32 3 1 1 0 0 100 implement ed outputs Partially 3 75 77.81 97 7 0 7 0 100 Implemen 6 ted outputs Outputs 0 0 0 0 0 0 0 0 0 Not Implemen ted Total 4 To0 80.1 100 8 1 7 0 36 Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, * 500 grantees were not equipped with knowledge on grant and financial accounting requirements * Funds to finance rehabilitation of contracted works were not transferred to districts 9 No Observation Recommendation Training of sub county Agriculture officers, Parish chiefs, enumerators and 4 members of the District leadership from the 25 pilot cluster districts on the farmer register and collection of data on the farmer register was not attained. * Relaunch and undertaking the Impact Evaluation Study on the ACDP Subsidy Program was not attained. * Cluster review workshops for the clusters at regional / cluster level were not held. * Continuous Professional Development in Irrigation and Agricultural Mechanization obtained within Uganda and Abroad were not conducted. * Irrigation scheme users were not sensitized on Water Usage and SLM activities integrated irrigated coffee gardens. Refer to the details in Appendix I. Management explained that these activities were affected by restrictions on gatherings and movement as a result of the COVID 19 lockdown. These activities have been rolled over to FY 2021/2022 and implementation is being fast tracked. 1.6 Accuracy of Performance reports submitted Paragraph 55 of the budget execution circular for the financial year I commended the 2020/2021 states that the Accounting Officer is required to submit Accounting Officer for quarterly performance reports by the 30t day of the first month of the ensuring actual following quarter. These reports should clearly indicate the actual performance status performance against the planned outputs and performance for each reports are prepared to quarter, showing the quantity/quality and physical location of the enable proper reported outputs against expenditure. assessment and accountability. From my review of the Annual cumulative performance reports (Q4) and physical inspections/verification of performance, I noted that the reported level of performance was consistent with the results of my verification. Accurate performance reports make proper assessment and accountability of proect funds easy and reliable. 2.0 Review of service delivery issues 2.1 Delayed approval of the budget and work plans Section 1 B 2 (a) of the Financing Agreement provides that the recipient shall prepare and furnish to the World Bank a work plan and budget not later than 30th June of each fiscal year. However, during the year under review, I noted that the budget for the financial year 2020/21 was approved on 13th August 2020 (2 months into the financial year). Accordingly, the activities planned for the whole financial year were to be implemented in the remaining ten (10) months. 10 Delayed approval of work plans implies that implementation of planned activities was also delayed thus delaying in implementation of the project. Production and productivity of the five priority commodities of the farmers is likely not to be achieved. This will also lead to unavoidable administrative expenses during the project extension period and attract penalties on unwithdrawn funds. Management explained that this matter was brought to the attention of the Project Steering Committee (PSC) and the subsequent Work plan for FY 2021/22 was approved in November 2020 (at the start of the Budgeting Cycle). Management pledges to ensure that the PSC will hold regular meetings. Management was advised to ensure that the planning and budget process is carried out timely to avoid delays in the implementation of the planned activities. Further, Management should draw the issue to the attention of the Project Steering Committee to ensure timelines are observed in the subsequent years. 2.2 Late release of Funds to Local Governments - UGX.3,519,385,000 Section 8.2 (d) of the Project Implementation Manual (PIM) mandates the CAOs will oversee the project implementation including ensuring that the funds are properly accounted for. A review of schedule of transfers from the project bank statements to the local governments revealed that project funds to the tune of UGX 3,519,385,000 were disbursed late to the districts towards the end of every quarter. Late release of project funds delays implementation of planned activities which hampers implementation of activities in the planned period and subsequently affecting service delivery to the farmers. Management explained that the late release of funds to the District Local Governments was occasioned by late submission of accountabilities of the previous advances as well as migration from Bank of Uganda Banking System (BBS) to the Integrated Financial Management System (IFMS). The Accounting Officer was advised to ensure district funds are transferred on time and that all project activities undertaken at the Local Governments are accounted for on time. 2.3 Inadequate Project Monitoring Paragraph 37 of the PAD requires that National Project Steering Committees (NPSC) to provide overall oversight and guidance to the project. The NPSC is required by by the PAD to meet regularly twice per year and at other times as needed, to provide guidance on the overall direction of ACDP Implementation. 11 Inquiry from management and request for the NPSC minutes revealed that the NPSC held only one meeting in the year under review contrary to the project appraisal document requirement. Inadequate meetings by the NSC could undermine the success of the Project activities and performance due to lack of timely interventions in the event of non-adherence to desired Government policies. Management pledged to increase the number of PSC meetings from bi-annual to quarterly. The Accounting Officer was advised to liaise with the responsible partners with a view of ensuring adherence to the Project Appraisal Document guidelines. 2.4 Management of Community Based Facilitators (CBFs) The CBFs were hired to sensitize, mobilise and mentor farmers into understanding their benefit from the project as well as to guide them on ordinary tasks that are unexpectedly challenging farmers such as ordering and redemption of inputs using a mobile phone. Failure to achieve the intended deliverables Review of Section 2.2 of the guidelines for hiring and deployment of community based facilitators to strengthen farmer participation in ACDP Project activities revealed that the CBFs had to achieve the following deliverables; (i) Active participation of farmers in group activities (ii) Increased quantity of inputs ordered and redeemed and most farmers transitioning from cycle I to 2 to 3. (iii) Increased bulking of inputs and outputs by the group members (iv) Farm level records for farmer group members compiled (v) Farmer group reports showing the progress in each month (vi) Monthly report which mainly constitutes of monthly status reports for each small group and the RPOs in the sub county plus a cover letter. Furthermore, Section 2.3 provided the priority outputs of the first six months for the Community Based Facilitators to include; * Each CBF to ensure that additional 100 farmers have enrolled and ordered for a package of inputs in the sub county per month (500 to 600 farmers per season). * All farmer groups in each parish associate to form RPOs or join existing RPOs. Review of the Annual performance report revealed that the performance was generally fair to good for all the deliverables. However, some districts performed poorly on the core role of enrolment as highlighted in the table below. 12 Deliverable Indicators and Overall Performance by Reason for variation Target the CBFs Active Number of farmer The CBFs have together The content for delivery to participation of groups supported by mobilized and trained 15,361 the groups increased when farmers in the CBF (at least 20 groups across the 57 districts, the project decided to take group activities groups per CBF, This is about 76% of target on a complete training and the ACDP cumulatively 25,000 of 25,000 groups. curriculum. project. groups) Total enrollment in During this period, the project Limitations in input those groups (at least highly increased in enrollment redemption could have 500 additional farmers and the CBFs contributed to affected further enrollment. per CBF, cumulatively, an increase by 212,000 495,000 farmers farmers. Considering cycle 1 additional enrollments target, the CBFs and their in cycle 1 and 2) teams attained a 67% performance. Increased Total redemption in During this period, The increase in redemption quantity of those groups (300 to redemption increased by from has been poor to large extent inputs ordered 500 redemptions were about 108,000 farmers to because of the voucher and redeemed, expected to attain a 208,827 farmers. This system which was switched and most total of 450,000 increase puts the project at off to pave way for farmers redemption as per the only 42% of the target verification of farmers. transitioning project target). 450,000 farmers, from cycle 1 to 2 to 3. Increased Number of small Most CBFs reported on 2 to 3 Much focus was on training bulking of groups redeeming and RPOs instead of about 5 small groups and moreover inputs and bulking produce as an RP0s. The performance was the mastery of subdividing a outputs by the RPO about 50%. Further, the group and re-forming the group members. interlinkage between the group into an RPO is gained small and groups and RPOs is with time. This will be the still weak. focus for next FY in order to increase bulking of inputs and outputs. Farm-level Number of seasonal On average each CBF in the Most CBFs conducted records for planting returns from pilot cluster collected data collection of data on Farmer Group farmer groups filed from 15 farmers and 5 groups production and those who members with the DAO as assigned against a target could not provide data gave compiled. of 20 farmers and 5 groups genuine reasons associated as expected by the M&E unit, with low enrollment in certain This performance was fair sub-counties. The (about 80%). assignment is still ongoing in the roll out districts. 13 The CBFs also provided There was an information returns on only about 10 out gap - the CBFs did not really of the minimum 20 districts, a understand this assignment 50% performance. and no tool was provided. That target was detailed data from 20 farmers and 5 groups as expected by the M&E unit and planting returns from 20 groups. Farmer Group Farmer group progress Reports on 15,361 groups (52 A few districts are yet to reports showing reports filed with Focal districts) have been received submit feed-back. the progress Person out of about 16,000 trained (membership, groups (4 districts legal status, remaining). production, redemption, bulking inputs & outputs) The project is unlikely to attain its target of 450,000 beneficiaries with less than a year to the end of the project and thus failure to achieve the intended objective of increasing production and productivity of the five priority commodities. Management explained that the CBFs were recruited by DLGs as per the guidelines. However, the CBFs had a number of performance gaps and needed capacity building and retooling to execute their duties. To improve their performance, Management has enhanced their capacities through trainings, provided means of transport (bicycles) and data collection tools for data collection. Management should liaise with the CBFs to ensure achievement of the deliverables as outlined in the signed contracts. 2.5 Execution of the District road works This sub-component provides support to each cluster to make improvements on existing farm access community roads while focusing on eliminating key choke points or bottlenecks that regularly impede the inflow and outflow of agricultural inputs and commodities, respectively. Review of the component revealed the following; 14 Delayed award of construction works MAAIF budgeted UGX.90,000,000,000 for rehabilitation of identified and approved road chokes/works by the project in the respective districts in collaboration with MAAIF engineers in the 12 project clusters. However, a review of the annual project performance report and the mission Aide- memoire revealed the following key issues; * With less than one year to the end of the project, the procurement process for the 21 roll-out districts had progressed well and contracts were signed in June 2021, with contract durations of eight months to end in February 2022. Due to budgetary constraints, the priority roads chokes were being re-prioritized to fit into the available budget resources. * Procurements for rehabilitative works in the last 29 roll-out districts had not commenced. The number of priority road chokes that were to be considered would depend on the balance of the budget resources. There was need for the designed road chokes in the 29 roll out districts to be urgently undertaken and concluded to allow for judicious allocation of the available budget resource, timely completion of the procurement process and signing of contracts given the time remaining to end of project. There is a risk that the planned road chokes may not be achieved as indicated in the Project Appraisal Document over the 6-year project life span. Management explained that there were delays to award construction works. However, contracts for rehabilitative works on road chokes in the 21 districts have been signed. The designs and BoQs for 29 districts have been completed and in the process of advertisement. Management was advised to expedite the procurement process to avoid delays which may hamper the timeliness of the achievement of the project planned activities. 2.6 Review of United Bank of Africa (UBA) Contract Performance Evaluation Repor; MAAIF signed a contract with United Bank of Africa, as an E-Voucher Management Agency (EVMA), on March 22, 2018, to supply, install, commission and maintain an Electronic Voucher Management System (E-VMS) for the Government of Uganda, to facilitate project delivery in enrolling farmers. The EVMA was required to undertake user training on system and input use, undertake training of the technical staff from MAAIF and National Information Technology Authority-Uganda (NITA-U), develop user manuals, undertake system upgrades and fixing of system bugs whenever experienced, as well as preparation of progress reports, user training plans and incident management. The EVMS was designed and subsequently launched in November 2018. 15 With just three months left to the end of the UBA contract, MAAIF undertook an evaluation of the contract performance to establish the level of achievement of the set targets/deliverables and the following anomalies were noted. No. Issue Management response 2.6.1 System Functionality Management undertook an assessment and After the contract evaluation, established the following; management engaged the UBA team to improve the contract * System functionality - the system is at 78% of performance. As of September its functional requirement; 2021, the performance is as * Beneficiary Farmer Enrolment - The agency below: has enrolled up to 64% of the target beneficiaries; * System functionality has * Training of target project Beneficiaries - been improved up to 90%. only 44% of the project beneficiaries have been trained in Financial Literacy and Input use. The * 448,820(99%) farmers have other training has not been undertaken including been enrolled and trained training of MAAIF and Local Government Staff, Knowledge transfer to the technical officers from MAAIF and NITA-U, * The system manuals were * Reporting - Periodic progress reports, Risk also submitted. registers as well as the system installation, configuration, optimisation and commissioning reports have not been fully submitted. 2.6.2 Delivery of the Key Performance Indicators The delay to achieve the deliverables was occasioned by The evaluation noted some achievements were the late commencement of the realised but with none executed to 100% as required. project which subsequently The under achieved deliverables include user training, affected the development and technical training, development of manuals, etc. deployment of the E-VMS. Additionally, after deployment, the system had a lot of disruptions which affected the delivery against the ___ _performance indicators. 2.6.3 Fixing of System Issues The vendor was continuously engaged to fix the system The vendor was to proactively investigate the challenges as and when they probable problems, and errors, and fix the arose. functionality anomalies as desired by the purchaser. The EVMA was established to be consistent with key System resolving issues. This was not properly handled as the system used to break down continuously and this led to payment of suppliers of inputs off the e-voucher system i.e. manually. 2.6.4 Knowledge Transfer This could not be completed as the system had not been fully The EVMA managed to train the Agriculture Officers developed. However, (AOs) in some aspects of management of the subsidy management has hired a 16 program. The Aos have been supporting the EVMA technical assistant to support with beneficiary enrolments, and have equally the process of knowledge supported the beneficiaries with the necessary transfer and so far 920 DLG orderings and redemption of their inputs. Knowledge staff, 3 MAAIF staff have been transfer has however not been availed to the key trained on the use of the technical officers at the centre (MAAIF). system. 2.6.5 Reports and Documentation The system installation, configuration, optimisation and The EVMA was required to produce several reports commission reports await the that included; completion of system * Inception report, System Design Report, development. The areas still * periodic progress reports, under development include; * Training Reports, reporting, error handling and * System Installation, Configuration, Optimisation security optimization. and Commissioning Reports, Roll out and pilot plans, * operation and acceptance test plans, * Pilot stage Implementation Report and * Report on the Rollout Implementation. I noted that all the above reports with exception of System Installation, Configuration, Optimisation and Commissioning Reports had been submitted by UBA. The EVMS had partially completed this report except for system security requirements and implementation plans that are pending verification of the contract manager, while the technical design/development/customisation document is partially developed. Although the project had performed well in terms of enrolment of farmers the system challenges identified in the table above threaten the delivery of services to the enrolled farmers since this has to be done through the system. There is therefore a risk that the intended beneficiary target of 450,000 farmers as anticipated in the project appraisal document will not be realised because of the above challenges. At the time of writing this report only 208,827 farmers (46%) had benefited from the project because of the system challenges. Management should invoke clauses in the contract and penalise UBA for non- performance in line with contract performance indicators. Other Matters In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements. 17 3.0 Provision of inputs to beneficiaries I reviewed the provision of inputs to farmers by the project and noted the following 3.1 Inadequate Provision of inputs /subsidies to beneficiaries MAAIF budgeted UGX.104,884,250,000 to provide Electronic Vouchers subsidies to 293,500 beneficiaries in 12 project clusters in the financial year under review. A review of the project annual performance report revealed that only 118,933 (41%) farmers were provided with inputs of the set annual target making a cumulative total of 208,827 beneficiaries. Failure by management to meet the set annual targets may hamper the project from attaining its objective of 450,000 by the end of the project life span. Management explained that this was occasioned by; * The late launch of the e-voucher program in November 2018 in the 5 pilot districts instead of June 2015, * Subsequent delayed rollout to other districts in August 2019 (18 districts) and January 2020 (32 districts), * Slow adoption of the new technology (e-voucher) by stakeholders and e-voucher system instability. Further, there have been intensified efforts for mobilization through support to extension workers and deployment of 990 Community Based Facilitators (CBFs). As a result of these interventions, the number of beneficiaries has increased to 220,785 as at August 2021. Management has taken note of these challenges and is re-examining the e- voucher program with a view of improving service delivery. Management was advised to liaise with all stake holders involved in the E-voucher program to expedite the provision of subsidies to the beneficiaries before the end of the project lifespan. 3.2 Manual access of inputs Farmers Field inspection revealed that farmers still had challenges in transacting using the system, managing farmer savings and use of inputs via the system. Review of E-voucher system indicated that during the financial years 2019/2020 and 2020/2021, 52,089 transactions were made by users who had never logged onto the system and were accessing inputs manually. Relatedly, it was also observed that 2,873 user IDs initiated 7,878 payment requests without logging onto the system. There is a risk that the beneficiaries are not existent. Management explained that this was partly occasioned by system failures yet farmers had to receive inputs to meet the planting season requirements and timelines, The 18 project did not envisage a scenario where the system would not be accessible during the planting season. Agro-input dealers I further noted that the project was in some cases paying agro-dealers outside the system. A case in point was the payment requisition dated 101h March 2021 revealed that Government contribution towards the cost of the subsidized Agro inputs should have been accessible on the e-payment Gateway. However, this was not fully functional hence the payment process could not be completed. As a result of this breakdown there was a request to transfer 67% Government Contribution amounting to UGX.536,316,240 to the various Agro-input dealers as indicated below. No Name of Agro- Item Supplied Government Bank Account Details input dealer Contribution 1 Grain Pulse Limited 2,727 bags of 360,609,410 Grain pulse limited. Stanbic fertilizer Bank, Forest Mall Br. 2 Grain Pulse Limited 162 bags of 21,157,930 Grain pulse limited. Stanbic fertilizer Bank, Forest Mall Br. 3 Green Firm Africa 34,650 Kgs and 154,548,900 Green Firm Africa Limited. Limited 4,140 Kgs of Kabale Branch ____ _________________ fertilizer ________ ______________ Total fertilizer 536,316,240 Payments to Agro-input dealers off the E-voucher system (e-payment Gateway) exposes the project to a risk of fraud through system inaccuracies during reconciliations of both the farmer contribution and Government subsidy payments thus compromising system generated reports transparency and accountability. Management explained that they are in the process of investigating this issue and shall invoke the contractual penalty clauses accordingly. However, it should be noted that the system has since been stabilised and there are no more manual redemptions happening off the system. The Accounting Officer was advised to engage the service provider to guarantee services and invoke contractual penalty clauses. 3.3 Transition of farmers from one cycle to another Through the E-voucher management system, each farmer is meant to participate in three consecutive crop cycles where the farmer pays 33%, 50% and 67% respectively per cycle and Government pays the remaining percentage depending on the crop cycle. At the point of redemption in the first cropping cycle, 33% of the total cost of inputs is charged on the farmers E-wallet account in the E-voucher management system while the balance of 67% is charged from the government subsidy account that is regularly replenished by MAAIF as and when required. In the second and the third cropping cycles, the corresponding beneficiary contributions increase to 50% and 67% 19 respectively. The balance of 50% and 33% is charged from the Government Subsidy Account, Review of the aide-memoir of the mission report of May 2021 revealed that there were gaps in financial literacy training resulting in farmers failing to transit from one cropping cycle to another. An analysis of E-Voucher Management Agency (EVMA) system report as at June 2021 revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. Failure to transit from one cycle to another has implications on the sustainability of the project because available funds may not be utilised under cycle 2 and 3. Management explained that failure to transit from one cycle to another was occasioned by the increasing percentages of contribution required of farmers in the subsequent cycles, negative farmers' attitude towards co-funded inputs whereas there are other parallel programmes giving free inputs, ability to recycle seed and other post-harvest materials, system failures and delayed delivery of agro inputs. Management is addressing these through continuous sensitisation and training of farmers and improving system functionality. I advised Management to undertake sensitisation aimed at changing the mind-set of the farmers and enhance mobilisation of farmers to increase access to inputs. In addition Government should consider reviewing the e-voucher subsidy rates in order to make them more affordable to farmers. 3.4 Payments beyond the recommended threshold-UGX.186.792,644 According to PAD, the maximum E-voucher benefit per farmer is UGX.1,350,000 for the three seasons. Review of the cumulative system redemption report as at June 2021 revealed that 246 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 as per Project Appraisal Document. Further, review of the system redemption report for the year 2020/2021 revealed that 101 farmers ordered inputs at amounts that were in excess of the recommended threshold putting the cumulative total of farmers at 347 with excess payments totalling UGX. 186,792,644. There is a risk that the project will not avail inputs to the targeted 450,000 farmers because some farmers will have redeemed more than the maximum amount. Management explained that this was attributed to the system failure at UBA which has since been fixed. UBA is yet to recover the funds. Attached is the letter to UBA as Annex D. 20 I advised the Accounting Officer to ensure that the clauses within the PIM are complied with. 3.5 Requests for inputs ordered after the commencement of the planting season According to PIM 3.2.1, farmers are supposed to be invited by MAAIF to place orders for inputs such as seeds, fertilizers, pesticides, herbicides on the e-voucher system. This is done during the pre-season i.e. two (2) months before delivery. Analysis of the system redemption report for the year 2020/2021 indicated that 64,892 (65%) orders out of the 99,141 for inputs worth UGX.17,721,880,756 were made between the months of November and December when the season (August-October) had already commenced and in the months of March to May when the first season (March-May) had already commenced. There is a risk that at the time of utilisation by the farmers, the inputs might fail to yield due to the unfavourable climate conditions. Further, in case of storage for future utilisation, inputs may have expired and therefore affecting the targeted production volumes. Management explained that the practice has shown that farmers do not order for inputs two months in advance contrary to the project design. Additionally, farmers require different inputs at different points of the season. Management has noted this practice and will consider reviewing the Project Implementation Manual and will ensure the setup of local agro input dealer networks. Management was advised to ensure that the agro dealers provide inputs to the farmers two months before the planting season. Other Information The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection 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. 21 Management Responsibilities 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 the Project. 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 described under note 1 to 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 as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, 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. * 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 Bureau's ability to deliver its mandate, If I conclude that a material uncertainty exists, I am required to 22 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 fall 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 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 Legislation In accordance with Section 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 came to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. John F.S. Muwanga AUDITOR GENERAL KAMPALA 6th December, 2021 23 п ` О_ �' U) Ui � : О ;м �Qг 'С С � � � � � с � э S°Э.� гй г, б � �О �51.[ LT О' S � V й� R .а+ � 'О 'о й ; ° и а-°�+ ь3 °�т у' „ а� С С с С �� �° - U7 л П] а Q1 Т П7 i 4 н га ш R a�i � ш �_ a�i С .". L1 'fь.'' Q �..'' д �' F1 �r��i° � � а.Е ы� а� о и о n о ct �а о си ы о п � г7 т о_ � а и :а °о а о ryс^ о � й х У L7. С7 � "� '� га � � � ° �, � . 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It - Budget Performance rf........................rfo--r-ma-n--ce---.-.-,.-..-- --- .i Commentary on the ACDP Financial Statements by the Head of Accountsount............................. M Statement of M anagement Responsibilities ..............................sponsibities...--............................................ wv - AGRICULTURAL CLUSTER DEVELOPMENT PROJECT (ACDP)................................................ STATEMENT OF RECEIPTS AND PAYMENTS .............................YMENTS--1.......................................1 AGRICULTURAL CLUSTER DEVELOPMENT PROJECT (ACDP)...................................--DP)....-..3 STATEM ENT OF FINANCIAL POSITION.........................................-.-.- ..---..........--....-.-...-..-...-.-.*.*. AGRICULTURAL CLUSTER DEVELOPMENT PROJECT (ACDP)................................................4 AGRICULTURAL CLUSTER DEVELOPMENT PROJECT (ACDP)...............................................6 STATEM ENT OF CASH FLOWSL...OWS................ .....................-- ........- ..-...-- .................6.-.-......-..-- AGRICULTURAL CLUSTER DEVELOPMENT PROJECT (ACDP).........................-CDP)......- 7 NOTES TO THE FINANCIAL STATEMENTS ..............................AN.............-.---.......- ..-- .....-.-- ......- T8 2.0. N otes to accounts.c.o..unt.s......... ............... .........- ........--- ...--- ...................- .......-...-.................9 2.1. Note 1: Receipts for the Financial Year 2020/21 on designated account..................... 9 2.2. Transfers to ACDP Operational Account...........................count..-- ....-.--.....-9- - * 2.3. Note 5: Computation of Foreign Exchange Gain/Loss for the Year ending 30h June 2021.9 2.4. Statement of Comparison of budget and actual utilization under the main categories under ACDP for the Year ending June 30" 2021.............2...1..........................................................10 2.5. Non-Current Liabilities ..............................abiliti--es.11-.......... ................................................ 11 2.6. R efu n ds..............................-.....--.-.....-.....-...--..-.......-.....--..-.-.-... ............................................... 1 1 2.7. C urrencyurr...en..cy................-......-----....---....- .....--- ......-.- ...- .........*.* .........1..................................11 Introduction The Agriculture Cluster Development Project (ACDP) is a five-year Project funded by a loan of USD150, 000,000from International Development Association (IDA). During the period under reporting, several districts have been added to the list of the beneficiaries and as at June 30th 2021, the 56 districts had already received funding and agricultural extension workers trained for effective implementation of activities under the cluster districts. Other several ACDP planned activities including the launch of E-Voucher Program, a prototype electronic Voucher Management System (VMS)with United Bank for Africa (UBA) are effectively being implemented. Spending under E-Voucher for period under consideration alone stands at UGX 58,533,890,407 Agriculture Cluster Development Project (ACDP) facilitated training for several farmer's organizations in development of business plans for matching grant and as a result, many farmer groups in various districts under ACDP have been advanced grant amounting to UGX 19,715,606,373as at the reporting date. Components of Project The project comprises of four major components which include (a) Support for Intensification of On-Farm Production, (b) Value Addition and Market access, (c) Policy and Regulatory Functions, and (d) Coordination and Management, and ICT Platform of MAAIF. Objectives of the project To raise on farm productivity, production, and marketable volumes of selected Agricultural commodities in specified geographical clusters. Exchange rate For the balance sheet, the ruling rate of 1USD to UGX3,559.07as at June 30th 2021was applied, an average rate for the period of 1USD to UGX 3,615.44for the expenditure. The spot rate on the date of transfer was used for any receipt. Budget Performance As at the end of the reporting period, ACDP budgeted to utilize UGX 361,686,803,692under the main categories of; (a) Support for Intensification of On-Farm Production, (b) Value Addition and Market access, (c) Policy and Regulatory Functions, and (d) Coordination and Management, and ICT Platform of MAAIF. As at June 30th 2021, UGX155,743,215,917was utilized representing a 43.06%. Expenditure under Complementary funding from GOU during the year amounted to UGX 2,636,305,098. Hi The low budget performance of 43.06% is occasioned by the adverse effects of the COVID-19 pandemic which was characterized by lockdowns and restrictions on gatherings. These particularly affected farmer mobilization efforts which are core to the performance of the project leading to delay and postponement of some critical activities such as Road chokes, Studies, Farmer enrollment, Redemption of inputs, Farmer trainings among others. Commentary on the ACDP Financial Statements by the Head of Accounts For the Financial Year 2020/2021, Agricultural Cluster Development Project (ACDP)opened with USD36,954,735.69on the designated account and UGX 5,145,408,947on the operational account. Additional USD 29,882,270was received from IDA during the year. Transfers as at 30th June 2021amounts to UGXI63,396,430,000on operational account. UGX 184,756,000 and UGX 220,568,750were received as refund from Kyegegwa District Local Government. Funds utilization during the year ended 30th June 2021 amounted to UGX155,743,215,917under the project main categories. Balance on USD Designated account amounted to USD 21,836,985.69and operational account closed with UGX13,019,265,102. UGX 63,622,728 part of which UGX 48,955,978 which was received from Promoting Commercial Aquaculture and UGX 14,666,750 from MOPIP projects respectively was erroneously credited to the project account in financial year 2019/2020. The process of having the same refunded is still ongoing and will be credited back under the current Financial Year. I take full responsibility for the integrity of these Financial Statements, the financial information they contain and their compliance with the PFMA 2015. Signed on behalf Ministry of Agriculture Animal Industry and Fisheries (ACDP) Assistant Comnissioner Accounts Statement of Management Responsibilities The Financial Statements attached herewith have been prepared in accordance with the provisions of the Public Finance and Management Act, 2015 (The Act) and International Public Sector Accounting Standards (IPSAS). The financial statements have been prepared on the Cash Basis of Accounting and comply with the generally accepted accounting practice fort the public sector and the Project Financing Agreement. We are pleased to submit the required financial statements in compliance with the Act and Project Financing Agreement. We have provided, and we will continue to provide all the information and explanations as may be required in connection with these financial statements. To the best of our knowledge and belief, these financial statements agree with the books of account, which have been properly kept. We accept responsibility for the integrity of these financial statements, the financial information they contain and their compliance with the terms and conditions of the Loan Agreement and the applicable Government of Uganda Regulations. Signed on behalf Ministry of Agriculture Animal Industry and Fisheries (ACDP Project) Permanent Secretary/Accounting Officer iv AGRICULTURAL CLUSTER DEVELOPMENT PROJECT (ACDP) STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED TO JUNE30th 2021 Details Notes USD UGX UGX FY 2020/21 FY 2019/20 Opening Balance ACDP (UGX) 1,381,195 5,145,408,947 1,953,565,002 ACDP (USD) 36,954,736 137,668,585,508 61,894,849,099 Total Opening Balance 38,335,931 142,813,994,455 63,848,414,101 Add: Receipts IDA Receipts 2.1 29,882,270 109,131,245,331 169,005,412,013 Other Receipts Other receipts: Refunds from Kyegegwa DLG 2.6 - 220,568,750 389,593,500 Complementary funding from GOU 2,636,305,098 270,000,000 Sub-total 29,882,270 111,988,119,179 169,665,005,513 Total Funds 68,218,201 254,802,113,634 233,513,419,614 Less: a. Total project expenses COMPONENT 1: Support for Intensification of On- Farm Production 1.1. e-Voucher Program 17,456,778 58,533,890,407 24,486,466,216 1.2. Capacity Building for Target Beneficiaries and Fame Ogaiztins7,378,381 21,414,204,484 18,741,772,507 Farmer Organizations 1.3. Development of Agricultural Input Markets 344,636 1,246,010,107 857,806,610 Sub-Total - Comp 1: 25,179,795 81,194,104,998 44,086,045,333 COMPONENT 2. Value Addition and Market Access. 2.1. Capacity Building for producer Organizations and 1,068,319 3,862,443,290 1,968,135,380 Value chain Access 2.2. ACCE- Level Warehousing, Value addition and marketing 8,523,427 30,815,944,154 25,767,706,600 2.3. Farm Access Roads and Choke points at community 3,644,989 13,178,239,052 1,901,885,000 Level Sub-Total - Comp 2: 13,236,735 47,856,626,496 29,637,726,980 COMPONENT 3: Policy, Regulatory and Institutional Support 3.1. Policy and Regulatory Functions 582,902 2,107,448,638 343,344,600 3.2. Agricultural Water Management Investment 682,770 2,468.514.421 792,912,374 3.3. Agricultural Statistics 529,482 1,914,311,391 1,038,478,137 3.4. Management of Fall Armyworm 390,897 1,413,264,124 1,141,703,786 Sub-Ttal - Coip 3: 2,186,051 7,903,538,574 3,316,438,897 COMPONENT 4: Coordination and Management, and ICT Platforms 4.1. National, Cluster and District Coordination 2,528,318 9,140,982,194 8,988,311,585 4.2. Monitoring and Evaluation and Impact Evaluation 1,089,672 3,939,644,275 2,193,476,892 4.3. Web-based, Geo-tagged ICT Platforms 1,578,872 5,708,319,380 1.755,090,790 Sub-Total - Comp 4: 5,196,862 18,788,945,849 12,936,879,267 Expenditure under Complementary funding from GOU 2,636.305,098 270,000,000 Erroneous payments on Accounts. Total (a+b) 45,799,443 158,379,521,015 90,247,090,476 Net of receipts over expenditure 25,495,038 96,422,592,619 143,266,329,137 Add: 1 4.3. Web-based, Geo-tagged ICT Platforms 1,578,872 5,708,319,380 1,755,090,790 Sub-Total - Comp 4: 5,196,862 18,788,945,849 12,936,879,267 Total expenditure (45,799,443) (155,743,215,917) (89,977,090,476) Expenditure under Complementary funding (2,636,305,098) (270,000,000) from GOU Payment to Kyegegwa DLG (Erroneous) (220,721,000) Total Expenditure (45,799,443) (158,379,521,015) (90,467,811,476) Balance as at June 30, 2021 25,495,038.24 90,738,625,761.71 142,813,994,455.03 Represented by: ACDP (USD) 21,836,986 77,719,360,660 137,668,585,508.03 ACDP (UGX) 3,658,053 13,019,265,102 5,145,408,947.00 Surplus 25,495,038.24 90,738,625,761.71 142,813,994,455.03 The MAAIF ACDP Financial Statements and the accounting policies and notes set out on pages 8 to 11 form an integral part of these financial statements and were approved by management on 30"August 2021 and signed on its behalf by: Permanent Secretary/Accounting Officer Assistant Commissioner Accounts 5 AGRICULTURAL CLUSTER DEVELOPMENT PROJECT (ACDP) STATEMENT OF CASH FLOWS FOR THE YEAR ENDING JUNE301h 2021 Details Notes FY 2020/21 FY 2019/20 USD UGX UGX Receipt on designated account 29,882,270 109,131,245,331 169,005,412,013 Total Receipts 29,882,270 109,131,245,331 169,005,412,013 Other receipts Refund of duplicate payments from Etek William 184,756,000 Refund of duplicate payments from Muhanguzi 204,837,500 Fred Complementary funding from GOU 2,636,305,098 270,000,000 Other receipts: Refunds from Kyegegwa DLG 2.6 220,568,750 - - -_ _659,593,500 Net Receipts 29,882,270 111,988,119,179 169,665,005,513 Payments for Operating Expenses (45,799,443) (155,743,215,917) (89,977,090,476) Expenditure under Complementary from GOU (2,636,305,098) (270,000,000) Receivables (220,721,000) Payables 63,622-728 Net cash) from operating activities (12,840,893) (46,391,401,836) 79,260,816,765 Cash Flows from Investing Activities Purchase of property, plant and equipment . - Net cash flows investing activities Receipts from Financing activities Noncash movements Exchange Gain/Loss) 2.3 (5,683,966,857) (295,236,410) Cash and cash equivalents (12,840,893) (52,075,368,693) 78,965,580,355 At the beginning of the Year ACDP(UGX) ,381,195 5,145,408.947 1,953,565,002 ACDPn(USD) 36,954,736 137,668,585,508 61,894,849,099 Net cash and bank balances at the Year end 25,495,038 90,738,625,762 142,813,994,455 The MAAIF ACDP Financial Statements and the accounting policies and notes set out on pages 8 to 11 form an integral part of these financial statements and were approved by management on 30'August 2021 and signed on its behalf by: Permanent Secretary/Accounting Officer Assistant Commissioner Accounts 6 AGRICULTURAL CLUSTER DEVELOPMENT PROJECT (ACDP) STATEMENT OF SPECIAL DESIGNATED ACCOUNT ACTIVITY FOR THEYEAR ENDEDJUNE30' 2021 Details FY 2020/2021 FY 2018/2019 Current Assets Note USD UGX USD UGX Receivables - Erroneous double payment to 59,811 220,721,000 Kyegegwa DLG Less: Current Liabilities Payables - 17,641 63.622,728 - 17,641 63,622,728 Net current Assets - - 42,170 157,098,272 Cash Balances Bank Accounts (designated 21,836,986 77,719,360,660 1,381,195 5,145,408,947 Account) Bank Accounts UGX 3,658,053 13,019,265,102 36.954,736 137,668,585,508 Total Cash Balance as at June 30, 25,495,038 90,738,625,762 38,335,931 142,813,994,455 2020 Total Assets 25,495,038 90,738,625,762 38,378,101 142,971,092,727 Represented by: Surplus as at 30th June 2020 25,495,038 90,738,625,762 38,378,101 142,971,092,727 The MAAlF ACDP Financial Statements and the accounting policies and notes set out on pages 8 to 11 form an integral part of these financial statements and were approved by management on 30'August 2021 and signed on its behalf by: ermanent Secretary/Accounting Officer Assistant Commissio Accounts 7 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30thJUNE 2021 a) Significant accounting policies The principle accounting policies adopted in the preparation of these financial statements are set out below: b) Basis of preparation The financial statements have been prepared in accordance with International Public Sector Accounting standards (IPSAS) with particular emphasis on Cash Basis Financial Reporting under Cash Basis of Accounting. c) Cash Basis of Accounting The cash basis of accounting recognizes transactions and events only when cash (including cash equivalents) is received or paid by the entity. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value- d) Foreign Currency Transactions Cash receipts and payments arising from transactions in a foreign currency are recorded in the financial statements using the ruling rate of exchange. Cash balances held in foreign currency are reported using the closing rate. Any gains or losses on foreign currency transactions/balances are dealt with in the Statement of Special/Designated Account Activity. e) Budget The budget is developed on the same accounting basis (Cash basis), same classification basis, and for the same Year as for the financial statements. The budget was approved as required by Law and Treasury Regulations as detailed in the Government of Uganda Budget Estimates. 1) Reporting Period. The reporting period for this Financial Statement is within the financial year of the Government of the Republic of Uganda which runs from 1 July 2020 to the 30 June 2021. g) Expenses In general, expenditure is recognized when paid. Expenses relating to liabilities, domestic arrears and any other expenses incurred but not paid are not accrued in the financial statements but provided under the statement of commitments. 8 2.0.Notes to accounts 2.1. Note 1: Receipts for the Financial Year 2020/21on designated account For the Year under consideration, USD 29,882,270was received on the designated account. 2.2. Transfers to ACDP Operational Account USD 45,000,000 was transferred to operational account for implementation of the project activities as indicated below. Date Ref. USD Spot Rate UGX 06-07-20 9911EPD201880008 3,000,000.00 3,700.25 11,100,750,000.00 03-08-20 991FINT202160015 4,000,000.00 3,686.42 14,745,680,000.00 01-09-20 991 0EPD202450026 4,000,000.00 3,658.87 14,635,480,000.00 04-11-20 991IFIN203080178 4,000,000.00 3,720.22 14,880,880,000.00 04-12-20 9911FIN203390232 4,000,000.00 3,674.57 14,698,280,000.00 05-02-21 9911FIN210360238 4,000,000.00 3,646.74 14,586,960,000.00 26-02-21 991IFIN210570227 4,000,000.00 3,646.74 14,586,960,000.00 22-03-21 9911FIN210810161 4,000,000.00 3,647.22 14,588,880,000.00 09-04-21 991IFIN210990003 4,000,000.00 3,631.39 14,525,560,000.00 15-06-21 9911FIN211660220 10,000,000.00 3,504.70 35,047,000,000.00 45,000,000.00 163,396,430,000.00 2.3. Note 5: Computation of Foreign Exchange Gain/Loss for the Year ending 30thJune 2021 Date Ref. Payment Details USD Spot Rate UGX Revenue Opening Balance 01-07-20 j 181ACRV830046 ACDP -MAAIF 36,954,735.69 3,725.33 137,668,585,226.87 ACDP ACCOUNT Revenue 18-12-20 991FICT203530005 Received from BOU 29,882,270.00 3,652.04 109,131,245,330.80 Total . 66,837,005.69 246,799,830,557.67 Expenditure - - 06-07-20 9911EPD201880008 Operations Fund 3,000.000.00 3,700.25 11,100,750,000.00 03-08-20 991FINT202160015 Operations Fund 4,000,000.00 3,686.42 14,745,680.000.00 01-09-20 9910EPD202450026 Operations Fund 4,000,000.00 3,658.87 14,635,480,000.00 04-11-20 991IFIN203080178 Operations Fund 4,000.000.00 3,720.22 14,880,880,000.00 04-12-20 9911FIN203390232 Operations Fund 4,000,000.00 3,674.57 14,698,280.000.00 18-12-20 991FICT203530005 Bank Charges 20.00 3,652.04 73,040.80 05-02-21 9911FIN210360238 Operations Fund 4,000,000.00 3,646.74 14,586,960,000.00 26-02-21 9911FIN210570227 Operations Fund 4,000,000.00 3,646.74 14,586,960,000.00 22-03-21 9911FIN210810161 Operations Fund 4,000,000.00 3,647.22 14,588,880,000.00 09-04-21 991 IFIN210990003 Operations Fund 4,000,000.00 3,631.39 14,525,560,000.00 15-06-21 9911FIN211660220 Operations Fund 10,000,000.00 3,504.70 35,047,000,000.00 Subtotal (b) 45,000,020.00 163,396,503,040.80 30-06-21 Subtotal (a-b) 21,836,985.69 83,403,327,516.87 Net Forex (5,683,966,857) Gain/(Loss) 9 Closing Balance I 30-06-21 21,836,985.69 3,559A07 77,719,360,659.71 The Year reported foreign exchange loss of UGX5,683,966,857as indicated in the above schedule due to keenly consistent appreciation of the shilling against Dollar during the year. 2.4. Statement of Comparison of budget and actual utilization under the main categories under ACDP for the Year ending June30th 2021 Budget Actual Variance Percentage Expenditure Utilizations Project Component/Activity COMPONENT 1: Support for Intensification of On-Farm Production 1.1. e-Voucher Program 110,575,000,000 58,533,890,407 52,041,109,593 52.94% 1.2. Capacity Building for Target 22,464,201,999 21,414,204,484 1,049,997,515 95.33% Beneficiaries and Farmer Organizations 1.3. Development of Agricultural Input 1,158,035,168 1,246,010,107 -87,974,939 107.60% Markets Sub-Total - Comp 1: 134,197,237,167 81,194,104,998 53,003,132,169 60.50% COMPONENT 2. Value Addition and Market Access. 2.1. Capacity Building for producer 13,178,172,000 3,862,443,290 9,315,728,710 2931% Organizations and Value chain Access 2.2. ACCE- Level Warehousing, Value 59,460,000,000 30,815,944,154 28,644,055,846 51.83% addition and marketing 2.3. Farm Access Roads and Choke points at 94,977,620,000 13,178,239,052 81,799,380,948 13.88% community Level Sub-Total - Comp 2: 167,615,792,000 47,856,626,496 119,759,165,504 28.55% COMPONENT 3: Policy, Regulatory and Institutional Support 3.1. Policy and Regulatory Functions 6,792,364,000 2,107,448,638 4,684,915,362 31.03% 3.2. Agricultural Water Management 8,956,952,430 2,468,514,421 6,488,438,009 27.56% Investment 3.3. Agricultural Statistics 3,481,382,500 1,914,311,391 1,567,071,109 54.99% 3.4. Management of Fall Armyworm 1,780,000,000 1,413,264,124 366,735,876 79.40% Sub-Total - Comp 3: 21,010,698,930 7,903,538,574 13,107,160,356 37.62% COMPONENT 4: Coordination and Management, and ICT Platforms 4.1. National, Cluster and District 16,075,150,000 9,140,982,194 6,934,167,806 56.86% Coordination 4.2. Monitoring and Evaluation and Impact 10,057,375,595 3,939,644,275 6,117,731,320 39.17% Evaluation 4.3. Web-based, Geo-tagged ICT Platforms 12,730,550.000 5,708,319,380 7.022,230,620 44.84% Sub-Total - Comp 4: 38,863,075,595 18,788,945,849 20,074,129,746 48.35% GRAND-TOTAL 361,686,803,692 155,743,215,917 205,943,587,775 43.06% 10 2.5. Non-Current Liabilities - The erroneous transactions from MOPIP and Promoting Commercial Aquaculture (PESCA) projects received on account from the financial year 2019/2020 were not refunded by the close of the financial year and have been reported in the financials as such. Management is however making arrangements to refund the monies to respective accounts Detail Date Amount (USD) Amount (UGX) Cash from MOPIP erroneously credited to ACDP Account 30/01/2020 9,478 14,666,750 Cash from Promoting Commercial Aquaculture erroneously 21/05/2020 13,266 48,955,978 credited to ACDP Account Total 22,744 63,622,728 2.6. Refunds During the year, cash from Kyegegwa DLG were received on account and recognized on the statements as refunds. The refunds relate the previous double payment that was identified in previous financial year with details below. 2020/2021 2019/2020 Details USD UGX USD UGX Kyegegwa DLG 220,568,750 Refund of duplicate payments from Etek William 50,066 184,756,000 Refund of duplicate payments from Muhaneuzi Fred 55,507 204,837,500 Total 220,568,750 105,573 389,593,500 2.7. Currency The financial statements are presented in both Uganda shillings (UGX) and US Dollars (USD) The Notes to the accounts form an integral part of these Financial Statements. 1~1 BANK OF UGANDA IV BANKING DEPARTMENT 37/41 Kampala Road, P.O. Box7120 Kampala Uganda Tel No.25844116, Fax No. (256)41-259343 Date 30-JUNE-2021 AGRICULTURE, ANIMAL IND & FISHERIES P.O.Box 102 Kla UG Tel: 256 414 320987/9,320004,320327 e-mail: psmaaif@infocom.co.ug fax 256 414 321047, 256 414 321010 CERTIFICATE OF BANK BALANCE FOR AGRICULTURE CLUSTER DEVELOPMENT PROJECT ON 30-JUNE-2021 Ace Number Account Title Currency Balance 000100Om8800121 AGRICULTURE UGX 13,019,265,102.00 CLUSTER DEVELOPMENT PROJECT Name: Name: Designation: Designation: BANK OF UGANDA 13 At.G 2021 Director Banking Page 1 of 1 t • г.� W W W w W w W W W w С7 О а 4 9 о С Q О 4 W д Q Е Z � � L. �. � � �. �.. � г� С С С С С С С С С С С � . _ � � � � � � � � � � � О а N N N N N N N s.] N N N д С? 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Box7120 Kampala Uganda Tel No.258441/6, Fax No. (256)41-259343 Date 30-JUNE-2021 AGRICULTURE, ANIMAL IND & FISHERIES P.O.Box 102 Kla UG Tel: 256 414 320987/9,320004,320327 e-mail: psmaaif@infocom.co.ug fax 256 414 321047, 256 414 321010 CERTIFICATE OF BANK BALANCE FOR AGRICULTURE CLUSTER DEVELOPMENT PROJECT ON 30-JUNE-2021 Ace Number Account Title Currency Balance 000100088400030 AGRICULTURE USD 21,836,985,69 CLUSTER DEVELOPMENT PROJECT Name: Name:_NeA1 Designation: Dgnation:. 1 fi ANK OF UGANDA 1 AUG207 I Director Banking M UAMROUAASANKQFOANIDA BANKCVU9 WAHXfU UANQAWO f%A Page 1 of 1 � о С7 � ' м б Ф � о д° ]У _ � Q. Э � о л N и 1 г-. й д' т ro е � .. � 1о - '+ о Э гл �- г � � а=' i� 3 т г; � rг т т �- '� г� и о эС И � fp fS !6 � 3 _ � �• � 'О � lb Ф ,й,' ta п с р 'vл � ы• м- а �, r- � `у� т с д ❑ а (р и оа 6Q.ко = flп � -- т т с �пт� Sy С ш • rs ,..F � м ❑ К :. 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