SPECIAL INVESTIGATION REPORT ON THE ALLEGATIONS OF FINANCIAL IMPROPRIETY IN THE OFFICE OF THE PRIME MINISTER

OFFICE OF THE AUDITOR GENERAL OCTOBER 2012

Table of Contents

NO (i) (ii) 1 2 3 4 5 5.1 5.2 5.3

CONTENT Abbreviations/Acronyms Executive Summary Introduction Purpose and limitation of Special Investigation Report Scope of the Investigation Methodology Findings Ministry of Finance, Planning and Economic Development Bank of Uganda Office of the Prime Minister Appendices

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i 1 1 2 3 5 6-13 14-20 21-29

Abbreviations and acronyms BBS BoU DST EFT GoU JFA MOFPED NUREP OPM PS PS/ST PA PRDP UCF UCS DST UShs ALREP KIDPP KALIP NUSAF TSD Bank of Uganda Banking System Bank of Uganda Deputy Secretary to the Treasury Electronic Funds Transfer Government of Uganda Joint Financing Agreement Ministry of Finance, Planning and Economic Development Northern Uganda Rehabilitation Programme Office of the Prime Minister Permanent Secretary Permanent Secretary/Secretary to the Treasury Principal Accountant Peace Recovery and Development Plan Uganda Consolidated Fund Uganda Computer Services Deputy Secretary to the Treasury Uganda shillings Agricultural Livelihoods Recovery Programme Karamoja Integrated Disarmament and Development Programme Karamoja Livelihoods Programme Northern Uganda Social Action Program Treasury Services Department

SPECIAL INVESTIGATION REPORT ON THE ALLEGATIONS OF FINANCIAL IMPROPRIETY IN THE OFFICE OF THE PRIME MINISTER EXECUTIVE SUMMARY Background The Office of the Auditor General initiated a VFM audit on special programmes in Office of the Prime Minister in April 2011. However, due to absence of records the VFM audit could not be finalized on time for inclusion in my annual report to Parliament for the year ended June 2011. In the subsequent audit period, I expressed to OPM my rights of access to information, and eventually in June 2012, negative publicity regarding the mismanagement of funds in the Office of the Prime Minister (OPM), came to light in the media. Subsequently, I received requests from the Permanent Secretary, Office of the Prime Minister, Permanent Secretary/Secretary to the Treasury, the Director CID and the Development Partners to carry out special investigations in the entity. The allegations included among others embezzlement of funds, use of personal accounts for implementation of activities, diversion of funds and unaccounted for funds. Accordingly, and in accordance with S.22 of the NAA 2008, I expanded the scope of the statutory audit by way of a special investigation and the findings are contained in this report. This special investigation is in addition to the Statutory Audit that is ongoing. Summary of key findings Shs.20,171,576,247 meant for the Peace Recovery and Development Programme activities was fraudulently transferred from the respective budget support accounts to off budget project accounts and subsequently utilised without approved workplans and authority. Additional Shs.18,119,697,630 meant for Peace Recovery and Development Programme activities was diverted to National Policy on Disaster Management and PRDP North accounts. There was no authority availed for the diversion. Shs.16,222,877,129 was paid out by the Principal Accountant using responsibility that was fraudulently obtained from an officer of the Treasury. The funds were subsequently fraudulently paid out to OPM staff, other accounts in OPM, private companies, Centenary Bank and district accounts. There was no adequate supervision by the Accounting
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Officer contrary to the requirements for EFT payments issued by the Accountant General. Whereas the guidelines require that payments done in BOU be confirmed before effecting payments, it was observed that transfers amounting to Shs.10,928,904,304 were undertaken without the requisite confirmations. Payments for a total of Shs.13,454,035,346 from OPM accounts appeared to have signatures of the Permanent Secretary and Under Secretary differing from the specimen signatures held by Bank of Uganda. It was further noted that all the instruments which had differing signatures of the Permanent Secretary and Under Secretary were confirmed by the Principal Accountant whose signature was genuine. instruments were approved by the substantive Deputy Director Banking. The bank procedures require that if any accounts are dormant for more than 24 months, BOU is required to initiate closure of these accounts. It was observed that six accounts were noted to be dormant under OPM. It is also noted that the dormant accounts were used to perpetuate fraud. There is a major weakness in running EFT files on the BBS before receiving confirmatory e-mails from Treasury. Indeed the fraudulent transfers were undertaken through EFT files. Shs.20,171,576,247 was fraudulently deposited on the Crisis Management Account and subsequently utilised without any approved work plans. The Accounting Officer did not seek information from MoFPED regarding the transfers but went ahead and utilised funds that had been fraudulently transferred. The practice was contrary to the functions of the Accounting Officer provided under S.14 of the PFAAR. The Treasury Accounting Instructions prescribe procedures and circumstances for granting advances to staff under Sections 227, 228 and 229. However, the Accounting Officer authorised payment of funds to personal accounts without following prescribed procedures. During the period, Shs.34,604,861,101 was advanced to staff contrary to the regulations. 80% of these

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S.420 of the Treasury Accounting Instructions requires the Accounting Officer to be responsible for the maintenance of records. However, it was observed that a number of accounting records were missing.

Shs.8,590,127,612 deposited in various fuel stations remained unaccounted for.

The

fuel deposits were purportedly for transporting food and yet most of the related requisitions had a fuel component. Included in the payments is Shs.576,000,000 that was refunded to a fuel station by OPM without proper justification. OPM procured food supplies for aiding disaster stricken communities. A review of 23 companies that supplied food revealed that the companies were overpaid by Shs.8,647,602,417. In addition, a number of irregularities were noted in regard to the companies registration. There were no appropriate records to support Shs.13,716,991,976 paid out to Farm Engineering for ploughing in Karamoja. OPM runs 18 projects funded by both Government of Uganda and Development Partners. A review of the project implementation revealed that the projects had overlapping activities which could lead to duplication of effort and payments.

John F.S. Muwanga AUDITOR GENERAL 19th October, 2012

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1.0

INTRODUCTION The Office of the Auditor General initiated investigations on special programmes in Office of the Prime Minister in April 2011. However, due to absence of records the VFM audit could not be finalized on time for inclusion in my annual report to Parliament for the year ended June 2011. In the subsequent audit period, I expressed to OPM my rights of access to information 1, and eventually in June 2012, negative publicity regarding the mismanagement of funds in the Office of the Prime Minister (OPM), came to light in the media. Subsequently, I received requests from the Permanent Secretary, Office of the Prime Minister, Permanent Secretary/Secretary to the Treasury, the Director CID and the Development Partners 2 to carry out special investigations in the entity. The allegations included among others embezzlement of funds, use of personal accounts for implementation of activities, diversion of funds and unaccounted for funds. Accordingly, and in accordance with S.22 of the NAA 2008, I expanded the scope of the statutory audit by way of a special investigation and the findings are contained in this report. This special investigation is in addition to the Statutory Audit that is ongoing.

2.0

PURPOSE AND LIMITATION OF THE SPECIAL REPORT This report details the findings and observations of the investigation I conducted on the fraud that occurred in the Office of the Prime Minister. The purpose of this special report is to make known to Parliament the findings emanating from an independent investigation conducted. The investigation was performed following specific Terms of Reference (TORs) outlined in 3.0. Although the work performed incorporated my understanding of the law as it stands, I do not express an opinion on the legal effect of the facts, but merely state the facts as they have come to my attention. This special report is based on the facts established from documentation provided and/or information obtained during the course of the investigation. Should any further information be obtained, it may influence the conclusion.

1 2

2 Letters from OAG to OPM, Letters from PS/ST, OPM, CID and Development Partners 1

3.0

SCOPE OF THE INVESTIGATION The investigation covered a period of two financial years i.e. 1st July 2010 to 30th June 2012 and covered the following terms of reference; 3.1 To ascertain all transfers to OPM by the Ministry of Finance, Planning and Economic Development (MOFPED) during the financial period under review, for both GOU and Donor funds through the basket fund, and confirm whether the funds have been fully disclosed and recognized as revenue for the year under review. Reconciliation should be undertaken between releases made by the budget directorate, what is released by the Accountant General and funds utilized by OPM during the period under review in order to ensure that all funds utilized by OPM were dully authorized according to set procedures 3.2 To obtain and review the list of all bank accounts operated by OPM (active and dormant accounts), specifically ascertain deposits on the Crisis Management Account for purposes of comparing Budgets against actual releases, authorization for expenditure and accountability. 3.3 Ascertain the amount of payments made through personal accounts and establish the reasons for this anomaly. Ascertain whether the activities for which the funds were drawn were budgeted for and that funds were utilized in accordance with the intended purposes. 3.4 Enquire into the procedures for use of motor vehicles including maintenance (repair) and fuel to establish their appropriateness with regard to the regulations. Analytical procedures should be applied to establish the reasonableness of this expenditure. 3.5 Make a high level review of the scope of coverage of various programmes/projects under OPM such as NUSAF, PRDP, PWRP, PRDP and KALIP in order to establish that there are no overlaps and duplications in activities.

3.6 Carry out an in-depth review of the PRDP activities and establish whether funds have been utilized in accordance with the approved work plans and that appropriate procedures have been followed for the utilization of the funds and related accountability provided. The findings of the investigation will be included in the individual reports of the recipient Districts and Agencies. 4.0 METHODOLOGY The investigation was carried out in accordance with the Terms of Reference and included such tests as we considered necessary in the circumstances. In conducting our review, the following was done: Interviewed key staff with a view to understanding the operations of the OPM, MoFPED and BOU. Reviewed the financial framework and its implementation. The following were

particularly reviewed; the Public Finance and Accountability Act, 2003 and the related regulations, Joint Financing Agreement (JFA) for donor funds, Memorandum of Understanding (MoU) between BOU and MoFPED, and Procurement Regulations. Reviewed the initiation and approval of invoices on the IFMS by Office of the Prime Minister. Reviewed documents at the BOU including security papers to confirm authorisation of expenditure on OPM accounts held by Bank of Uganda. Interviewed staff at MoFPED and interrogated IT systems to ascertain authorisation of transfer of funds to the Crisis Management Account. Interviewed recipients of the funds on personal accounts in the OPM to establish accountability for the funds. Reviewed company files at the Registrar of Companies for a sample of companies involved in provision of goods and services at the OPM. Reviewed other available documents like; contracts with suppliers, payment authorisation documents and bank statements.
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Inquired from Development partners the details pertaining to funds released for budget support activities implemented under OPM.

Analyzed IFMS data on receipts and payments made at the OPM for two financial years 2010/2011 and 2011/2012.

Discussed the findings with the parties involved.

5.0

FUNDING OF THE OFFICE OF THE PRIME MINISTER The Office of the Prime Minister is funded through appropriations by Parliament and off- budget funding. Through appropriations, OPM receives funding from GOU funds and budget support from Development Partners (Norway, Sweden, Denmark and Ireland). The budget support is mainly for PRDP activities. Included also in these appropriations are off budget projects funded by the World Bank, DFID and EU. The details of the budget for the period under review are as under; Details of the Budget figures for the two financial years (excludes project support) Budgets Recurrent 2011/2012 Development 2011/2012 TOTAL 2011/2012 Recurrent 2010/2011 Development 2010/2011 TOTAL 26,105,323,756 66,366,414,684 92,471,738,440 33,491,789,220 71,442,267,583 104,934,056,803 Releases 26,040,862,289 51,018,198,527 77,059,060,816 33,310,226,168 62,020,977,316 95,331,203,484

The report focussed on issues mentioned in the TOR and therefore does not cover the entire funds released for the period under review. The specific areas include; Funds received on the crisis Management Account Funds meant for PRDP activities All funds sent to personal Accounts regardless of source All Funds paid out to meet fuel expenses All Funds paid out to meet food expenses

The remaining aspects will be covered in the ongoing statutory audit. 6.0 FINDINGS The findings in this report have been categorized according to the specific responsibilities by the entities that were involved in managing/processing of OPM funds, and the report is organized according to how the funds flow. The different entities in this respect have been identified as under;
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 6.1

Ministry of Finance, Planning and Economic Development Bank of Uganda Office of the Prime Minister

MINISTRY OF FINANCE, PLANNING AND ECONOMIC DEVELOPMENT The Government of Uganda requested the support of the signatory development partners to contribute towards the on budget funding of the Peace Recovery and Development Plan for northern Uganda 2009-2012. In December 2008 a Joint Financing Agreement (JFA) 3 was signed between the GoU and the signatory development partners namely; Norwegian Ministry of Foreign Affairs and the Swedish International development Cooperation agency, later in October 2010 the Government of Ireland and the Danish Ministry of foreign affairs joined the signatory development partners. The purpose of the earmarked budget support funds was to increase the GoU resource envelope to the implementation of the PRDP. The salient provisions in the JFA included among others; Paragraph 2 (15), that GOU will fully be responsible for the implementation through the Ministries, Departments, and the Local Government (LGs), with the office of the Prime Minister and the MoFPED in coordination and oversight roles. Paragraph 2 (17)(b), that MoFPED affirms that the contribution from the signatory development Partners will be used only to cover expenditures included in the National Budget as approved by Parliament of Uganda and only on expenditure on the PRDP. Paragraph 3 (28), that the signatory Development Partners funds, notionally earmarked on budget PRDP support shall be paid into a Bank of Uganda holding account, which is linked to the MoFPED Consolidated Fund Account . Section 31 requires MoFPED to immediately acknowledge receipt of the shillings equivalent in the Central Treasury Account (UCF) in writing to the signatory development partners.

6.1.1 Support to Peace Recovery and Development Plan (PRDP) Funds

Joint Financing Agreement (JFA) 6

Salient issues from the MoU between MoFPED and BoU regarding movement of funds relating to PRDP included; Part II (8.2) (Vi) that all funds from budget support holding account shall be transferred to the Consolidated Fund Account on the instruction of the Accountant General and no expenditure other than transfers to the consolidated fund account shall be incurred on these accounts. Accordingly, two budget support accounts were opened in BOU namely Support to PRDP-BASKET (003300098000060) and the Norwegian Support to PRDP in Northern Uganda to receive funds from the Signatory Development Partners. The instructions opening the accounts from the Accountant General clearly marked the accounts as budget support with the Accountant General as the Principal Signatory and the commissioners as the alternate signatories. Over the period under review, a total of Shs.75,777,092,394 (Shs.39,319,399,151 and Shs.36,457,693,243 respectively) was received on the two accounts. It is important to note that all these funds were included in the resource envelope as budget support from grants and communicated to the Budget Directorate for subsequent inclusion in the MTEF ceilings. Details of receipts and releases on the two accounts are indicated below: Date 21-Oct-2010 18-Nov-2010 11-May-2011 27-July-2011 20-Dec-2011 29-June2012 Funds received on Support to PRDP Basket Account Source Amount (Shs) Ireland ( EUR 3,250,000) 10,161,775,000 Swedish Embassy 4,804,612,427 Royal Danish Embassy(USD 901,785.1) 2,148,962,911 Ireland 14,876,160,000 Sweden (SEK 15,000,000) 5,295,368,488 Royal Danish Embassy 2,032,520,325

39,319,399,151 Funds released from the Support to PRDP Basket Account Date Destination Account Amount (Shs) 12.11.2010 Consolidated Fund 10,161,775,000 27.06.2011 National Policy for Disaster Management 6,953,527,579 28.12.2011 Crisis Management & Recovery Program 14,876,207,759 30.01.2012 Crisis Management & Recovery Program 1,795,368,488 30.01.2012 Crisis Management & Recovery Program 3,500,000,000

At the time of writing this report the account had a balance of Shs.2,032,621,211. Date 30-Nov-10 13-Dec-11 13-Dec-11 15-Dec-11 15-Dec-11 Funds credited to Norwegian Support to PRDP Source Amount (UGshs) Norway 11,166,170,051 Norway (NOK 30,000,000 12,903,357,970 Norway 68,361,191 Norway(NOK 30,000,000) 12,254,919,724 Norway 64,884,307 Total 36,457,693,243 Funds released from the Norwegian Support to PRDP

Date
9th-Feb-2011 27th-Dec- 2011

Destination Account
PRDP North (OPM) Refund of 30m NOK to Norway to correct a double transfer

Amount
11,166,170,051 12,254,919,724

The findings of this report reveal the following in relation to these funds: Amount received Amount properly sent to the UCF Amount refunded to Norway Balance on hand Amount misappropriated 10,161,775,000 12,254,919,724 15,004,190,484 37,420,885,208 38,356,207,186 75,777,092,394

(Norwegian support Shs.11,166,170,051, Basket shs.27,190,037,135) The anomalies noted in the management of PRDP funds are explained in the following paragraphs. (a) Implementation of PRDP

All PRDP funds are included in the budget and comprise of GoU funds and earmarked budget support from donors. On the advice of the OPM, the Treasury releases funds to implementing agencies (mainly districts) in accordance with the agreed work plans. Over the last 3 years of implementation, the performance has been declining as indicated in the table below.

PRDP budget performance for the Local Governments Year 2009/2010 2010/2011 2011/2012 Budget 79,970,152,000 93,781,045,000 93,871,043,000 Releases 79,879,575,000 78,884,012,000 71,388,853,000 Performance 100% 84% 76%

The decline in funding can be partly attributed to diversion of funds which is explained in the subsequent paragraphs in this report. (b) Diversion of PRDP Funds

According to Paragraph 2 (17) (d) of the JFA, all funds contributed by Development Partners were to be used exclusively for PRDP activities. However, it was noted that Shs.6.93 billion was diverted and transferred by Treasury to an OPM account in BOU National Policy on Disaster Management A/C No.000030088000013. The diversion was effected on 27th June 2011 on the advice of Ms. Mariam Kiggundu, an Economist from the Aid Liaison Department (MOFPED). In her letter, the officer explained that the funds that had been received from the Royal Danish Kingdom (DKK 5,000,000) as well as the Government of Sweden (SEK 15,000,000) were for developing a policy on disaster Management. It was further noted that additional Shs.11.166 billion in respect of Norwegian Support Account was also diverted and funds transferred to an OPM account in BOU PRDP North A/C No.000030088000038. The funds were released on the request made to the Accountant General by the Permanent Secretary OPM made 26th January 2011 to release the funds to the account in Bank of Uganda in accordance with an agreement between the GoU and the Norwegian Government. Ordinarily the diverted funds should have been sent to the UCF, and released to the respective implementers (mainly the districts) following the appropriation by Parliament, instead, these funds were sent to a project account whose activities had ceased in 2009. The above transfers are in contravention of the JFA and appropriations of Parliament. There was no authority by the PS/ST to divert the funds.

(c)

Fraudulent transfer of Shs.14.8bn

All transfers from Budget support Accounts can only be effected by way of signed security papers and not by electronic transfer and require authorisation by the Accountant General. In addition, all transfers from the budget support accounts should be effected only to the Consolidated Fund. However, Shs.14.8 bn meant for support to PRDP and received on the basket budget support account on 27th July 2011 was fraudulently transferred on 1st December 2011 to an account named Crisis Management and Recovery Programme under OPM in BOU by way of electronic transfer. This account had been dormant for almost two financial years. The transfer was disguised as a salary EFT file and had no authorisation of the Accountant General. The fraud was originated from Treasury and was sent from a UCS computer with IP address; 192.168.8.3 and MAC address; 00-20-18-8c-69 AC. A review of the user accounts on this computer revealed one generic account of local administrator for first log on, whose pass word is known to Wilbert Okello and Tony Yawe. To access the Finance server in BoU a second log on is required, to which we confirmed that another generic account user1 was used to send the two EFTs. The password to this second generic account is known to Wilbert Okello. Attempted cover up of fraud In order to hide the irregularity in which the transaction was processed, 20 days later, an attempt was made to prepare a security paper and duly authorize it as noted below: An email was sent from Mugisha David (Macro Economics Department MoFPED) on the 19th December 2011 to Bright Atwine (Treasury Services Department). The email confirmed that Shs.14.8bn had been sent by the Irish Government for crisis management in Karamoja Project. The recipient of the Email then prepared a security paper on 28th December 2011, which was signed by the Commissioner TSD and the Accountant General, with the email acting as the basis for their signature.

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The signed document was later taken to BoU by the authorised Treasury agent, Takwenda Amon. BoU acknowledged receipt of the document on 29th December 2011 and simply filed it, a fact that can be confirmed by the Treasury agent. However, BOU in their response denied ever receiving the security paper and maintained that the stamp on the copy of the security paper was not theirs.

The document was a payment instruction addressed to the Director Banking, and therefore required the Bank to act on it by doing all the necessary checks and then go ahead to either effect payment or refer the document to sender.

Treasury staff subsequently reconciled this transaction as a known payment in the subsequent months. It was noted that the person who prepared the security paper is the one who did the reconciliation.

(d)

Fraudulent transfer of 5.2bn

Shs.5,295,368,488 was also fraudulently transferred from the basket budget support to PRDP account to the crisis management account of OPM by way of electronic transfer disguised as salary EFT files. The transfer was never authorised by the Accountant General contrary to the guidelines. The transfer was done using two EFT files, details are shown below;
Filename 9989123001.INT Debit Account 003300098000060 Credit Account 000030088000030 Amount 3,500,000,000 Status Date and Time Success 30/01/2012 at 12:25:42 Failed 30/01/2012 at 12:25:42

003300088000030

000030088000009

1,795,368,488

9986123101.INT

003300098000060

000030088000030

1,795,368,488

Success 30/01/2012 at 16:10:42 Failed 30/01/2012 at 16:10:42

003300088000030

000030088000042

3,500,000,000

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The fraud was effected as follows: The transfer was originated from Treasury and sent from a UCS computer with IP address; 192.168.8.3 and MAC address; 00-20-18-8c-69 AC. A review of the user accounts on this computer revealed one generic account of local administrator for first log on, whose pass word is known to Wilbert Okello and Tony Yawe. To access the Finance server in BoU a second log on is required, to which it was confirmed that another generic account user1 was used to send the two EFTs. The password to this second generic account is known to Wilbert Okello. The first EFT sent at 12.01hrs, had one of the transactions bouncing and BoU automatically sends emails of bounced EFTs to staff in Treasury for rectification. The rectification was done 4 hours later and another EFT was sent at 15.50 hrs, implying that the perpetrator of the fraud had access to the bounced EFT mail. From the above, it can be concluded that the perpetrator had the administrator password on the UCS computer, the password for the user1 account and had access to the bounced EFT mails. In addition, the budget support account was never reconciled till three months later, with the excuse that e-statements were not uploaded on to the IFMS. However, there is evidence that BoU sent hard copies of the same for that period. It is important to note that, had prompt reconciliation been carried out, more than 95% of the funds would have been recovered. Inquiry made with the Development Partners revealed that all their funds released for Support to PRDP were by budget support and not project support, and all their disbursements were in line with the JFA. (e) Irregular allocation of responsibility

Approval of invoices is the most critical stage in the IFMS payment process, and as such the responsibility is limited to the accounting officer, or his/her designate in case of absence. However, scrutiny into the IFMS database revealed that the responsibility of invoice approval was irregularly assigned to the Principal Accountant (Geoffrey Kazinda) by one of the database administrators (Chris Lubega) on 1st

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February 2011. Subsequently, a total of Shs.16,222,877,129 was approved by the Principal Accountant and paid to various individuals and organizations. (f) Internal Control Weaknesses in Treasury

We noted that some internal control weaknesses existed on the part of Treasury that could have led to lapses in the processing systems; Use of generic passwords for sensitive roles. The practice makes it difficult to assign responsibility for an action. sensitive roles. Minimal supervision in regard to bank reconciliation. Regular reconciliations enhance earlier detection of any errors or irregularities. It was observed that this was not done regularly. In addition there were no supervisory reviews in regard to reconciliation. Lack of involvement of Internal Audit. There has not been adequate Internal Audit involvement in the review of Treasury systems. The internal audit function is required to carry out regular reviews of internal control functions among others; review of reconcilliations with the bank. This internal control check was missing. Lack of cameras in the UCS server room. Availability of cameras would assist to identify the staff who used a particular computer at a given time. This would also help deter any intentions to undertake any illicit activity. Specific passwords should be used for

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6.2

BANK OF UGANDA On 1st July 2008, a Memorandum of Understanding was signed between BoU and the Government of Uganda represented by the Ministry of Finance, Planning and Economic Development, in which the two parties formally agreed to the terms and conditions of the banking relationship under the provisions of Section 4 (2) (d) of the Bank of Uganda Act. In this regard, the office of the Prime Minister opened and operates a number accounts in BoU.

6.2.1 Background

6.2.2 Bank Payment system I reviewed the BoU payment process with the view of ascertaining whether BoU had a role in the purported fraud that occurred at OPM. The banking system is described below: a) Cash payments All cash payments are received by customer service at the Project desk. The officer at the desk verifies the original and copy of the instructions confirms that the serial numbers pertain to the account in question and that the customer is the authorised agent, stamps both and directs the customer to the paying teller. The customer deposits the original instruction together with his/her identification to the teller. The teller (maker) verifies the following; i. ii. iii. iv. v. vi. vii. The Bank of Uganda received stamp Whether the instruction is properly signed according to mandate Signature of the drawers and the agent Sufficiency of balances on the account Reconciles with amount originally drawn from the TGA account in case of EFT cash transfers Reconciles amount in words and in figures Date on the instruction; it should not be stale (more than 6 months back) or post-dated. Depending on the amount on the instruction, the teller forwards the instruction to the cash officer or the Directors office for confirmation and authorization of payment;

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instructions for amounts less than Shs.10,000,000 are forwarded to the Cash officer, while those for Shs.10,000,000 and above are forwarded to the Director. The Directors office verifies signatures again and confirms with one of the signatories for authenticity of document before authorising payment. The Deputy Director confirms cash payments of fifteen million and above. If the verification confirms that the transaction is genuine, the payment is made. b) Non-Cash Payments Payment instructions (all done by EFT instructions) are received over the counter at the projects desk. The receiving officer verifies that the account has sufficient funds, that the instructions are delivered by authorized agents and that the amounts in words tally with the amounts in figures. The instructions are then sent to the back office for further processing. At the back office, the security paper is verified (serial number and security features). The signature mandate is also verified against the specimen signatures held. All the EFT instructions are captured in an excel file (name, payee, account number and amount) and reviewed by the section head who confirms the amount and the payee. The Deputy Director also confirms all payments in excess of Shs.20 million by calling at least one of the signatories. After the review, the file is converted into a format readable by BBS, saved in the outward clearing folder where the clearing section picks it up for further processing. A copy of the excel file is encrypted with a password, and saved on the Banking common folder. No overdraft facilities are extended unless expressly authorized by the Permanent Secretary/Secretary to the Treasury through the Governor. Such instructions also require the approval of the Director Banking. c) Internal Account to Account Transfer The instructions for funds to be transferred are received at the project counter, where the same checks as noted above are performed, and then forwarded to the back office for further processing. They are captured onto the BBS (funds transfer module) and authorized by the section head. Any transfers in excess of Shs.50 million are authorized by the Division head. In addition, the division head confirms all
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transfers in excess of Shs.20 million with one of the signatories. From the description of the process, the following were noted. 6.2.3 Flaws in the banking system 6.2.3.1 Non Confirmation of Payments Whereas the BoU payment guidelines require that all cash payments above Shs.15,000,000 and non-cash payments in excess of Shs.20 million are confirmed by calling at least one of the signatories, it was noted that in the period under review 61 non-cash payments totalling to Shs.10,928,904,340 were not confirmed 4 with any of the signatories. Although BOU indicated that they were not confirming inter account transfers since they regarded them as low risk, this was in contravention of the banking guidelines. Where confirmation was done, it was also noted that whereas the guidelines required confirmation from one of the signatories, most of the confirmations were made with the Principal Accountant yet the Accounting Officer is the principal signatory. All cash payments above 15,000,000 and non-cash payments above 20,000,000 for the financial years 2010/2011 and 2011/12 were analyzed. The analysis revealed that from the sample, out of the 473 security papers confirmed, 74.5% were confirmed with the Principal Accountant (Geoffrey Kazinda), 10.6% were confirmed by the Permanent Secretary (Pius Bigirimana), while 14.9% were confirmed by other OPM staff. It was noted that the calls for confirmation of payments were not recorded; as such reference cannot be made to them subsequently. 6.2.3.2 Signature Verification The payment guidelines require that officers in the bank should carry out a verification of the signature mandate against the specimen signatures in the bank. A review of a sample of cash payments above Shs.15 million and non-cash payments above 20,000,000 from all OPM accounts over a period of the two financial years; 2010/2011 and 2011/2012 was carried out. The review revealed that 121 payment instruments totalling to Shs.13,454,035,346 5 appeared to have signatures of the

4 5

List of unconfirmed payments List of payments where the signatures grossly differ from the specimens 16

Permanent Secretary and Under Secretary differing from the specimen signatures in Bank of Uganda, a fact to be confirmed by the signature expert. A comparison of the signature verification control and the Payment confirmation control revealed that all the instruments with differing signatures were confirmed by the then Principal Accountant and honoured by the bank. The signatures on the security papers were verified by different BoU staff 6. It was also noted that 80% of these instruments were approved by the substantive deputy director banking (Milton Opio) and 20% by others 7. In some instances the difference in signature was so apparent that the staff of the bank would have had to confirm with the signatory whose signature differed before effecting payment. However, this was not done and confirmations were made with the one whose signature appeared authentic. Under the circumstances, it can be concluded that negligence on part of the bank is apparent and collusion with OPM staff cannot be ruled out. The responsible officers both in BOU and OPM should be held accountable. 6.2.3.3 Violation of cash withdrawal limits A review of communications between MoFPED, OPM and the BoU on the cash withdraw limits revealed that on 13th August, 2010 the Accountant General granted special permission to the Accounting Officer of OPM to withdraw cash above the limit of Shs.20,000,000. On 8th October, 2010 the MOFPED granted OPM blanket authority to withdraw up to Shs.100,000,000 but subject to proper accountability of the previous withdrawal, this was further extended on 14th July, 2011. A review of bank statements of various accounts of OPM revealed that on a some occasions the Ministry withdrew cash over and above the warranted cash limit without express authority. Refer to table below for details:

6 7

List of staff who verified security papers where signatures appear different List of other staff who approved payment for security papers where signatures differ from specimen 17

DATE 27/07/2010 29/12/2011

ACCOUNT NAME PRDP POST CONFLICT DFID EVIDENCE BASED

AMOUNT 116,990,000 119,011,916

The blanket authority from the MOFPED was rather ambiguous; as the bank would not know whether the funds were accounted for and it does not mention whether the limit is per account or for the whole entity. Indeed, the offer was grossly abused by OPM to the extent of picking over 100 million a day. However, the ambiguity does not exonerate BoU, because in the worst case scenario the authority allows a maximum withdrawal of Shs.100 million per withdrawal, which was still violated by the bank as shown above. Negligence on the part of Bank officials is apparent and collusion with OPM staff cannot be ruled out. In addition, on 25th September, 2010, the Accountant General also granted an imprest warrant of up to Shs.96,371,916 monthly. However, it was noted that imprest amounts were drawn over and above the authorized limit 8 in various months in some instances drawing over Shs 800 million in a single month was undertaken. A summary of the withdrawals is shown below: MONTH October 2011 November 2011 December 2011 January 2012 February 2012 March 2012 April 2012 May 2012 No of times of imprest withdrawal 3 3 9 8 5 9 2 2 Monthly total (Shs) 289,115,748 289,115,748 867,347,244 770,975,328 481,859,580 867,347,244 192,743,832 192,743,832

6.2.3.4 Irregular transfer of funds from Budget support holding accounts to project accounts According to Part II (8.2) (Vi) of the Memorandum of Understanding between Bank of Uganda and the Ministry of Finance, Planning and Economic Development regarding the opening and management of Government accounts, all funds from budget support holding account are required to be transferred to the Consolidated Fund

Schedule of monthly imprest withdrawals above the authorized amount 18

Account (UCF) on the instruction of the Accountant General and no expenditure other than transfers to the UCF are authorized to be incurred on the accounts. During the period, Shs.75,777,092,394 from various development partners was deposited on Support to PRDP-BASKET account number 003300098000060 and Norwegian Support to PRDP, which are budget support accounts. It was noted that only Shs.10,161,775,000 was transferred to the UCF as required by the MoU and the balance of Shs.38,291,273,877 was transferred to National Policy for Disaster Management, Crisis Management and PRDP North Accounts. Refer to the table below: Date 12.11.2010 27.06.2011 28.12.2011 30.01.2012 30.01.2012 27.02.2011 Accounts transferred to UCF National Policy for Disaster Management Crisis Management & Recovery Program Crisis Management & Recovery Program Crisis Management & Recovery Program PRDP North Amount (Shs) 10,161,775,000 6,953,527,579 14,876,207,759 1,795,368,488 3,500,000,000 11,166,170,051

The transfers to other accounts other than the UCF were contrary to the terms of the MoU between BoU and MoFPED and exposed the said funds to misappropriation. BOU did not adhere to the terms of the MOU and went ahead to effect the transfer of funds to the accounts without recourse to MOFPED as a party to the said MOU. 6.2.3.5 Failure to close dormant accounts According to the MoU between BoU and MOFPED, an account is classified as dormant in the books of BoU if it has had no activity for a continuous period of 24 months in which case the Executive Director Finance is required to give a written two months notice to that effect to the Accountant General and if no action is taken by the Accountant General upon the expiry of the notice, the Bank closes such dormant accounts and transfers any credit balance to the Consolidated Fund Account. A review of the bank accounts held by OPM in BoU revealed that five accounts were dormant for some time. Refer to table below:

19

Account AU media Emergency Relief Fund JMC Refugees NUREP World Bank support

Date last operated Closing Balance 14/09/2010 1,150,698 2/09/2010 1/07/2010 June 2010 8/09/2010

In their response, BOU stated that dormant accounts are normally closed as required, however, there had been a revalidation exercise and many Government accounts were revalidated and reactivated in July 2010. However, I was not provided with evidence to confirm that BOU had earlier sent a notice of closure of the accounts to Treasury, and even then from July 2010 up to the time of audit, these accounts had remained dormant for two years. Such dormant accounts expose the entity to the risk of being used for fraudulent activities; indeed the Crisis Management Account and Building Peace and Development account on to which funds were irregularly channelled had been dormant for almost two years. Negligence on part of the bank is again apparent. 6.2.3.6 Running EFT files on The BBS without confirmation from the Treasury EFT files are generated by Treasury, encrypted and then transferred to the Finance Server in BOU across a dedicated line. Upon receipt on the side of the bank the file is automatically picked from the server, decrypted and then uploaded onto the BoU Banking system (BBS). On the BBS the files are automatically run at scheduled intervals. Treasury is required to send confirmatory emails for each EFT file detailing the number of transactions sent and the totals paid out. Automatically running EFT files by BoU before receiving confirmatory emails from Treasury is a major weakness in the system as it exposes the entity to running fraudulent or altered files; the fraudulent transfers of 14.8bn, 3.5bn and 1.7bn were partly successful because of this weakness.

20

6.3 OFFICE OF THE PRIME MINISTER 6.3.1 Bank Accounts The OPM has a total of 40 bank accounts with the Central Bank, 6 of which are not known to OPM management. below; List of accounts in BoU not known to the office of the prime minister
NO 1 2 3 4 5 6 CUSTOMER OPM OPM OPM OPM OPM OPM ACCOUNT NO. 000030088000001 000030088000016 000030088000028 000030088000032 000030088000043 000030088000047 ACCOUNT NAME EMERGENCY RELIEF FUND 70401 NUREP OPERATIONAL PROGRAMME ESTIMATE NO.1 NUREP POST FLOODS REHABILITATION NO.2 NUREP PROGRAMME ESTIMATE NO.4 NATIONAL POLICY FOR PEACE BUILDING AND UGANDA VETERANS ASSISTANCE BOARD OPM

The unknown accounts are indicated in the table

It was also observed that of the six unknown accounts, five of them were dormant. This implies that there was a major weakness in managing accounts of the entity. Such weaknesses could lead to fraud being channelled through the accounts. 6.3.2 Mismanagement of funds under the Crisis Management and Recovery Account Crisis Management and Recovery Programme account was opened in July 2008 to receive funds meant for the Crisis Management and Recovery Program (CMRP) funded by UNDP. Although the program ended in 2009, the account was not closed and remained dormant for a period of close to 2 years. However, between 1st December 2011 and 30th January 2012, Shs.20,171,476,505 was irregularly credited on the account from support to PRDP account. The payments were effected as indicated in the table below;
Date 1-Dec-11 30-Jan-12 30-Jan-12 Payment Details 183011PT011211 CRISIS MANAGEMENT & RECOVERY PROGRAM 183111PT300112 CRISIS MANAGEMENT & RECOVERY PROGRAM STP400033300112 CRISIS MANAGEMENT & RECOVERY ROGRAM Total Amount 14,876,108,017 3,500,000,000 1,795,368,488 20,171,476,505

21

As noted in the earlier paragraphs, PRDP funds were meant to be sent to mainly the districts through the UCF for implementation of activities. There was no documentation to show that the funds had been requisitioned and neither were there workplans in place. Accordingly, the Accounting Officer confirmed that in all instances he was not aware of the source of funds to this account and on the 12th of December 2011, he wrote to the Principal Accountant inquiring of the source. In his response the Principal Accountant referred him to an earlier request by himself to attempt to secure funds from the MoFPED and alluded to the fact that MoFPED had responded, quoting the fraudulent email form Macro Economics Department and the back dated transfer letter by the Accountant General as evidence. It is important to note that in his response the Principal Accountant referred to two security papers from the Accountant General, an original one and a back dated one, a clear indication of a fraudulent transaction. Ideally, the Accounting Officer should have made further inquiries since the source of funding was not clear and there were no related workplans. According to S.14 of the PFAAR, the Accounting Officer is personally and pecuniary responsible for the votes revenue and expenditure. instance. 6.3.3. Expenditure At the time of audit, all the Shs.20,171,476,505 deposited on Crisis Management Account had been paid out. A review of the payments from the account revealed that of this amount Shs.15,509,912,881 was approved for payment by the accounting Officer, details are shown below; Purpose Cash withdrawn Farm Engineering Industries Ltd Food supplies Fuel Paid to Ministry of Water for Valley tanks Procurement of Motor Vehicles
22

This responsibility was not properly executed in this

Amount 1,462,582,726 1,970,000,000 1,274,677,112 755,700,000 1,731,092,000 1,818,413,285

Personal Accounts Hydra form for block making machines Transfer to other OPM account

2,085,893,685 431,554,073 3,980,000,000 15,509,912,881

It should be noted that contracts for procurement of Motor Vehicles and supply of hydra form block making machines had been entered into prior to receiving these funds implying that the source of funding for these contracts had already been identified. The following was further noted on the expenditure on the account; i) Purported unapproved expenditure by the P/S Shs.4,661,563,624

Expenditure totalling to Shs.4,661,563,438 9, was purportedly not approved by the Accounting Officer (Permanent Secretary) as confirmed by him in writing. The said payments correlate closely with financial instruments which had signatures differing from the specimen signatures. The recipients of these funds could not provide evidence of approval by the accounting officer and as such all funds are recoverable. ii) Cash withdrawals

A total of Shs.3,237,987,522 10 was withdrawn cash by the cashier, Oonyu Isaiah, with a frequency of Shs.96 or Shs.100 million almost daily. Of this amount Shs.1,462,582,726 was explicitly approved by the Accounting Officer and Shs.1,775,404,796 was attributed to forged signatures. In 9 instances, cash totalling to Shs.787,131,278 was drawn on Fridays putting into question whether activities were to be undertaken over weekends. No cash book was availed to show the recipients of the cash and how these funds were utilised, no single accountability document was presented for audit and therefore, under the circumstances, all the funds are recoverable. iii) Transfers to other accounts to two other accounts namely Building

Shs.3,980,000,000 was transferred

Sustainable Peace & Development In Karamoja account and United Kingdom/Uganda

9

10

List of payments from the crisis management account not known to the accounting officer List of cash withdrawals from crisis Management 23

Post Conflict Development Programme Grant 2010 account as shown in the table below;
PAYMENT DETAILS AAT REF 110229 AAT REF 110298

DATE 12/12/2011 14/02/2012

RECEIVING ACCOUNT PEACE DEV KARAMOJA UK/UG POST CONFLICT

AMOUNT 980,000,000 3,000,000,000 3,980,000,000

The following are the findings regarding the transfers; a) Building Sustainable Peace & Development in Karamoja project Building Sustainable Peace and Development in Karamoja account was opened in November 2007. Prior to this transfer, the last transaction on this account was made on 10th January 2010 implying that it had been dormant for close to two years. Out of the 980million transferred, Shs.681,738,832 11 was withdrawn cash by the cashier, Oonyu Isaiah over a period of one month. remains unaccounted for and is recoverable. It was also observed that Shs.289,600,000 was paid to various food suppliers 12 on the 3rd of February 2012, but no accountability documents were presented for audit. Signatures of the Accounting Officer which moved funds off this account all appear different from the specimen, a fact to be confirmed by the hand writing expert. b) UK/ UG Post Conflict Account Neither a cash book nor accountability documents were availed for audit and as such the whole amount

Shs.3,000,000,000 was transferred to UK/UG post conflict account. Although the Accounting Officer explained that these funds were a refund of moneys earlier borrowed from this account, there was no breakdown of the same to show how the funds had been earlier borrowed. In absence of proper justification for the refunds the funds are recoverable. . The Permanent Secretary, OPM explained that the Shs 3bn had been borrowed to pay for boluses for marking cattle. However, there was no evidence provided to that effect.

11 12

Cash payments from peace and development Food suppliers who received payment from the peace and development account 24

6.3.4 PRDP North Account PRDP North account was opened in June 2010 to receive funds meant for monitoring PRDP activities. As earlier indicated in paragraph 7.2.3.4, Shs.11,166,123,879 was irregularly credited on the account from Norwegian support to PRDP account on 9th February 2011. Of this amount, Shs.2,561,332,832 was withdrawn cash of which shs. 1,887,744,916 was approved by the accounting officer and shs.673,587,916 relates to the forged signatures. No accountability was available for review. In addition Shs.6,200,000,000 was transferred to Ministry of Works in May 2011 for Procurement of a ferry to cross Lake Bisina. Accountability documents from the Works Ministry regarding the same were not availed for review and according to the Accounting Officer the ferry is not yet operational. Shs. 1,324,297,716 was paid to Farm Engineering Ltd, details of which are in paragragh 8.3.11. Further, Shs.150,000,000 was paid to Nakaseke District and Shs.207,975,000 was paid to Akamba Ltd, details of these payments could not be established as cash books and vouchers were not availed. As noted in the previous paragraphs, the Accounting Officer expended funds whose source was not clear and without respective approved work plans. It was also noted that Shs.776,602,900 was transferred to personal accounts. The details of these personal advances and others are indicated in the next paragraph. 6.3.5 Expenditure off the Policy on Disaster Management Account Shs.6.953 billion was irregularly transferred to this account on the 27th June 2011 from the Norwegian support to PRDP. Due to absence of cash books and expenditure vouchers, Audit could not isolate the details of the expenditure relating to this figure. Audit however notes that sending 6.953 billion for drafting a policy on Disaster Management was rather exaggerated. The Accounting Officer should provide a detailed breakdown as to how the funds were utilised.

25

6.3.6 Personal Advances The Treasury Accounting Instructions, Sections 227, 228 and 229 state that all payments should be made by the Accounting officer directly to the beneficiaries. Where this is not convenient an imprest holder should be appointed by the Accounting Officer with the approval of the Accountant General. However, analysis of payments over two years revealed that in a number of instances huge sums were transferred to personal accounts (Shs.34,610,365,101) for undertaking Ministry activities without following the regulations. It was noted that transfers onto personal accounts was authorised by the Accounting officer vide an internal memo to the Principal Accountant dated 21st May 2010. An attempt to access the original accountability documents proved futile and the current head of accounts confirmed that no single accountability document was passed on to him at the time of hand over. Police statements given by several staff of the OPM allege that the Principal Accountant had an office in the basement and that on a number of occasions carried a few files with him to work from either the basement or home. However, I cannot confirm that the documents were taken by the Principal Accountant. Requests were made to individuals to provide any form of available evidence as to how the funds were utilised. Review of these documents revealed that the whole population could be categorised into four, i.e. those with evidence of submission of accountability, those with no evidence of submission, those with photocopies of the original accountability documents and those who did not respond at all, table below gives the summary. Details are given in appendix 9 13. Status Submitted to Accounts with evidence of submission Submitted but with no evidence of submission No response from the officer Photocopies of accountability were available Refunded to Accounts Total Total Amount 14,609,943,235 10,995,884,316 5,068,711,688 3,162,885,899 767,435,963 34,604,861,101

13

Details of status for personal Advances 26

I was unable to obtain accountability for the amount of Shs.34,604,861,101 shown above as documents in support of the same were unavailable. 6.3.6.1 Advances to Cashiers Audit found it irregular that Shs.2,916,833,943 14 advanced to cashiers, that is; Obbo Boniface and Oonyu Isaiah personal accounts was found to be irregular as they were not mandated to carry out field activities. No accountability was provided for review. The funds are therefore recoverable. 6.3.6.2 Refund of cash from Personal accounts Shs. 767,435,963 was purportedly remitted to personal accounts in error and therefore was recalled by the accounts staff. The recipients withdrew the funds and refunded it to accounts staff in cash, evidence of acknowledgement by accounts staff was availed as indicated in the table below; Receiving Officer in Amount Accounts department 200,000,000 95,000,000 88,000,000 71,355,000 108,000,000 205,080,963 Total 767,435,963 Kazinda Geoffrey Nalwanga Lydia Obbo Boniface Kazinda Geoffrey Kazinda Geoffrey Kazinda Geoffrey

Name of Officer Lubega Raphael Dhikusooka Cyprian Muwanika Abdul Owaro Johnson Etyang Martin Waduwa Flavia

However, banking corresponding to the refunded amounts was not provided. It appears that referring to them as errors was a disguise. In this regard the whole amount is recoverable.

14

Details of advances to cashiers 27

6.3.6.3 Review of accountability for personal advances A few of the original accountability documents retrieved from CID headquarters were reviewed and details are attached as appendix 11 15. Below are the highlights of the review which reflect a number of irregularities; An officer procured 50 cartons of salt from a hardware shop, a fact the shop owners disputed on phone. A number of fuel receipts were from Total Ntinda 1 and were serially following each other , despite having different dates The receipt serial numbers from the same suppliers were not consistent with the dates, earlier numbers being issued later. All of them flouted procurement guidelines as they used micro procurement method for billions of moneys. Activities were duplicated especially those pertaining to disaster relief Signatures appeared forged in a number of accountabilities An officer used two trailers with a fuel cost of 3.6million to transport only 35 bags (1 tonne) of nails to Kiryandongo. Signatures for RDCs, CAOs and LCV chairmen kept on varying on different accountability sheets, an indicator of forgery Signatures for drivers were grossly forged, a fact confirmed by the drivers Some accountabilities for workshops had no attendance sheets, making the workshops doubtful. 6 trucks of firewood procured in Kigumba required two trailers from Kampala to transport the fire wood to a nearby town of Kiryandongo. Whereas Tarpaulins were procured centrally, a number of officers included receipts from several companies for procurement of the same, a fact the shop owners disputed on phone. In a number of instances construction supervisions were carried out by officers who had no engineering knowledge.

15

Details of accountabilities reviewed 28

The above irregularities point to issues of mismanagement of funds. However, I was unable to obtained sufficient evidence as most of the documents relating to the personal advances were unavailable. 6.3.7 Absence of OPM Accounting Records Section 420 of the Treasury Accounting Instructions states that the Accounting Officer shall be responsible for maintenance of accounting records. Section 421 goes ahead to state that the principal accounting records shall be kept in secure rooms or fire proof locked cabinets when not in use and should never be removed from the safe storage facility except for audit or legal purposes . Contrary to the above provisions, the Accounting Officer failed to secure the accounting documents of the OPM as no evidence of breakage into secure rooms or cabinets was ever reported. In his explanation, the Accounting Officer indicated that he had delegated this duty to the Principal Accountant who unfortunately did not perform and instead took away the documents. 6.3.8 Fraudulent approval of invoices on the IFMS Approval of invoices is the most critical stage in the IFMS payment process, and as such the responsibility is limited to the Accounting Officer, or his/her designate in case of absence. A review of invoices on the IFMS over a period of two years revealed that invoices amounting to Shs.16,222,877,129 16 were fraudulently approved by the Principal Accountant (Geoffrey Kazinda) as summarized below. SUPPLIER OPM staff Personal Accounts Other OPM accounts Private Companies Cahier's personal Account Centenary Bank District Accounts Total AMOUNT_SUM 3,345,196,361 6,322,933,220 3,775,466,587 547,467,420 1,705,125,951 526,687,590 16,222,877,129

6 Details of transactions fraudulently approved 29

Scrutiny into the IFMS database revealed that the responsibility of invoice approval was irregularly assigned to the Principal Accountant by one of the database administrators on 1st February 2011. From the above table the following is also noted; Funds advanced to the cashiers personal account were described as a refund of borrowed cash, making it appear as if the cashier lent government money from his personal savings. There was no evidence that the cashier had lent Government money. Funds transferred to private companies had no approval of the accounting officer, implying that the goods and services supplied were for personal benefit. Had the payments been genuine, then there would be no need for the fraudulent approval. Funds sent to Centenary Bank were disguised as funds for a genuine activity of Kasiimo for Luweero Veterans. I could not access the records of the bank to establish the beneficiaries of the money. Shs.5,000,000,000 was transferred to an OPM account Policy on disaster Management on 24th of June 2011, probably as a way of circumventing the expiry of the appropriation control and subsequently paid out to a number of suppliers and personal accounts. The Accounting Officer confirmed in writing that in his absence, he had only delegated this function to three people at the level of Undersecretary and Director and never to the Principal Accountant. Further review revealed that most of the beneficiaries from these payments also appear on the beneficiary list of the Crisis Management in Karamoja and Building Sustainable Peace and Development in Karamoja accounts. All transfers by the Principal Accountant were never authorised by the Accounting officer and thus are fraudulent and recoverable. However, it should be noted that
30

under the guidelines of processing payments using Electronic funds guidelines issued by Accountant General, the Accounting Officer is required to review all payments by the head of accounts on a daily basis and sign off. transactions that could have been irregularly paid. This was meant to identify However, this was not done.

Investigations should be extended to the private companies, staff personal accounts, districts and banks, with a view of recovering the funds and prosecuting staff involved. 6.3.9 Apparent forging of signatures Review of 121 payment instruments totalling to Shs.13,454,035,346 from OPM appeared to have signatures of the Permanent Secretary and Under Secretary differing from the specimen signatures in Bank of Uganda, a fact to be confirmed by the signature expert. It was also noted that the signature of the principal accountant appeared authentic on all these payment and these payments had been confirmed by the Principal Accountant, Kazinda Geoffrey. The involvement of the Principal Accountant in the forged signatures in the circumstances cannot be ignored. 6.3.10 Fuel and Motor Vehicle Servicing The ministry has a fleet of 392 vehicles which is controlled by the Transport Officer. In the period under review a total of Shs.8,936,127,612 was paid out for fuel and motor vehicle servicing details are shown below. Break down of fuel payments for the period SUPPLIER Engineers Investments Ltd/Shell Mulago Jinja Road Service Station 2011 Limited New CALTEX Ntinda Service Station Office of Prime Minister Fuel Shell Bukoto Service Station Shell Capital 2001 Limited Standard Chartered Bank (Fuel) Total Key Fuel Filling Station Wampewo Avenue Service station AMOUNT 6,800,000 153,580,827 6,850,987,854 2,521,594,906 6,000,000 6,740,000 913,406,585 270,000,000 98,722,225 8,590,127,612

31

According to the Transport Officer, the fuel that was under his control was that paid through Standard Chartered Bank and loaded onto cards. Narrations from IFMS indicated that the Fuel paid to the New Caltex account was for transportation of food. The following are findings on the amounts deposited. a) New Caltex Ntinda Service Station Shs.6,850,987,854 was paid to this company in the period under review. It is unclear how the company was procured. There is no evidence of background check or evaluation. A search at the company registry revealed that New Caltex Ntinda is only a business name registered in May 2000. No details of partners or business location were ever filed with the company registry. No fuel consumption statements were availed by OPM and the fuel station and as such it was not possible to ascertain the use of the fuel. On the 6th of February 2012 Shs.576,000,000 was paid to this station as a refund for fuel used on 6th and 17th December and 5th and 16th January. This payment was approved by the Accounting Officer on advice of the Commissioner Disaster Preparedness, without any detail of the vehicles which consumed the fuel and the purpose. Besides, no food was issued for transportation from the stores on those dates. It should also be noted that this amount translates into Shs 144,000,000 per day and this can fuel 48 trailers making a return journey to Karamoja. This payment appears fictitious and therefore the funds are unaccounted for. A review of the Station Bank statements revealed that in a number of instances funds deposited from OPM would be withdrawn lump sum shortly after, an indicator of retrieval by the sender. In her statement to police, the Manager of the station confessed that upon sending these funds they would be retrieved by officials from the OPM. It was also noted, that several requisitions for transporting food and non food items had a component of fuel embedded in there, implying that fuel was not drawn from the station.
32

In view of the above, my findings cannot rule out the fact that the said funds were put to personal use. Investigations should be carried out to confirm the above audit conclusions. 6.3.11Procurement of Food The OPM procured a lot of food for purposes of aiding disaster stricken communities. The practice was to have a list of prequalified suppliers from which a few would be chosen on a rotational basis, issued with LPOs and they would deliver food to OPM stores. In the stores all receipts were to be verified then entered in the food ledger, subsequently the food was to be issued out to different communities on the approval of the Accounting Officer. Review of the food ledger revealed that the amount of food supplied by different companies greatly differs from amounts of money paid to the suppliers from OPM accounts. The analysis shows that a total of 23 companies were overpaid to a tune of Shs.8,647,602,417. Details are shown in appendix 17 17. In addition, further review of the company files at the company registry revealed the following: It was noted that there was an individual who was a shareholder and director in four of the companies, namely; M.J.Z Enterprises Ltd (1999), Mbalaba Enterprises Ltd (2007) Bimala Enterprises Limited (1999) and ASB Enterprises (1999). Some of the above companies have no registered addresses with the registrar of Companies i.e. Maliaka,M.JZ,Katikamu, Mbalaba,Bimala,Kapitol, Rural Enterprises and Khadali. Rural Enterprises last filed company returns in 1986, implying that the company has been dormant since then. Some of the above companies have no records at all at the company registry i.e. Jesus Enterprises and Bulondos apartments.

17

Details of overpayment for food 33

6.3.12. Farm Engineerin g Ltd a) Background The Ministry under Pacification and Development department undertook to implement the Karamoja Action plan for food security by providing tractor hire services and ploughing various parts of Northern Uganda and Karamoja particularly in the 7 districts of Moroto, Amudat, Kotido, Kaboong, Nakapiripirit, Napak and Abim. In implementing the project, OPM was to; Identify the districts where the ploughing would be done and also allocate the acreage to be ploughed per district. Hire the service provider ( Farm Engineering) Settle the bills and To identify the beneficiaries of the ploughing Supervise the ploughing through the district production officers. Certify the works done.

Districts;

As part of the implementation plan, contract agreements were signed with M/S Farm Engineering Industries Ltd (FEIL) as hereunder; On the 6th November 2009 for provision of Tractor hire services for Karamoja District for a period of 12 months (i.e. November 2009 to October 2010). A second contract was signed on 30th June 2010 for provision of tractor hire and ploughing to Teso, Lango and Acholi sub regions. This was after the termination of a contract with National Enterprises Corporation to provide similar services in the greater North. The third contract was signed on 27th February 2012 for the provision of tractor hire and ploughing for Northern Uganda and Karamoja region for a period of 18 months effective 27th February 2012. A close scrutiny of the operations revealed the following; OPM did not have an official understanding (in form of MoU) with the Districts to guide and bind them on their roles in the undertaking.

34

The second contract agreement signed on 30th June 2010 was open ended as it was not time bound and had no contract price, implying that the contractor could supply forever.

Whereas all the contracts appeared to be frame work contracts, call off orders were not issued to the contractor as a commitment for services, instead letters were written indicating the number of acres to be ploughed.

A detailed review of the terms and conditions of the contracts revealed that FEIL would make a surcharge of 30% to the agreed upon rates when virgin land is being cultivated. The acreage which had virgin land was not identified in advance and this presented an opportunity for the contractor to declare all land virgin, even on second ploughing and this can cause financial loss.

b) Contract Management The project contract manager was not formally appointed by the Accounting Officer contrary to Reg 259 of the PPDA regulations There was no contract Implementation plans prepared by the contract Manager for monitoring purposes contrary to Reg 285 (3) of the PPDA regulations There was no contract register to support the works and payments made in lieu of the contracts. There were no progress or completion reports of the contract as required by law c) Payments A total of Shs. 13,716,991,976 18 was paid to farm engineering but there were no adequate records availed to support the expenditure. Critical review of the payment patterns revealed the following; In a number of instances payments with the same voucher narration were made up to nine times on the same day, a fact that suggests duplicate payments.

18

Details of payments to Farm Engineering 35

No of times Invoice description Payment for a contract Payment for services under Tractor Hire services for Acholi Sub-region Supply of Farm Input To Karamoja Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak and Moroto Completion of Ploughing, Harrowing in Nakapiripirit and Amudat Districts Completion of Ploughing, Harrowing in MOROTO and NAPAK Districts Payment after completion of ploughing and Harrowing in Kotido & Kaboong districts 8/9Ton tipping Trailer with 6 stud braked and un braked axles , walking beam, 10 ton ram cylinder drawbar Jack Ploughing, Harrowing in Amuru and 4 3 5 in Amuru2 3 3 120,000,000 146,877,275 410,000,000 607,272,276 498,877,275 504,000,000 Nwoya districts Ploughing and Harrowing in Pader and Lamwo district Ploughing and Harrowing in Kitgum and Pabbo sub county in Amuru Ploughing Nwoya Ploughing and Harrowing in Pader-Lamwo Ploughing and Harrowing in Kitgum and Pabbo sub county in Amuru and Harrowing 3 102,500,000 3 681,607,353 4 573,888,204 2 723,822,960 9 363,204,029 2 4 110,000,000 1,061,143,100 paid 5 Total Amount 700,000,000

Payment Date 9/27/2010 11/9/2010 11/30/2010

2/10/2011 3/9/2011 3/9/2011

5/3/2011

5/24/2011 9/2/2011 10/12/2011 11/14/2011 11/14/2011 11/14/2011 11/22/2011

In the absence of appropriate supporting documents, the payments are doubtful.

36

6.3.13 Overview of OPM projects The OPM has a total of 18 projects with funding from both Government of Uganda and several Development Partners. The detailed list is attached as appendix 19. The following was noted; a) Overlapping Activities A review of the different activities undertaken by the different projects revealed that in a number of instances the projects undertake the same activities, creating a risk of duplication as indicated below; PROJECTS/PROGRAMMES ALREP,KIDDP,KALIP NUSAF2 Post war recovery and presidential pledges OVERLAPPING ACTIVITIES Construction of valley dams Construction of market sheds Construction of cattle crushes Procurement of seeds for northern Uganda Construction of low cost houses Construction of teachers houses Procurement of ox ploughs

KIDDP,NUSAF,PRDP at LGs KIDDP Post war recovery and presidential pledges Evidence based decision making, National integrated M&E strategy

PRDP,NUSAF2 PRDP,KALIP NUREP,PRDP

Monitoring By the GCW Mobilization of a wide community for effective participation in barazas Dissemination and lunch of M&E policy Supply of seeds Construction of teachers houses Construction of health centres Construction of boreholes in Moroto Preparing 4 status reports for PRDP projects Monitoring and developing programmes in northern Uganda (NUSAF2,ALREP)

37

There is need for the OPM to harmonise its projects with a view of eliminating possible duplication.

38

APPENDICES

39

4) LIST OF UNCONFIRMED PAYMENTS Date 30-Jul-10 4-Aug-10 24-Sep-10 3-Nov-10 24-Nov-10 7-Dec-10 3-Feb-11 22-Feb-11 28-Feb-11 25-May-11 13-Jul-11 26-Jul-11 12-Aug-11 15-Aug-11 15-Aug-11 25-Aug-11 29-Aug-11 29-Aug-11 14-Sep-11 20-Sep-11 26-Sep-11 4-Oct-11 5-Oct-11 10-Oct-11 18-Oct-11 25-Oct-11 25-Oct-11 3-Nov-11 3-Nov-11 8-Nov-11 SR_NO 111271 111274 111313 111347 111356 161214 161218 109259 144214 110125 161229 184931 1787368 1787323 1787322 198872 1798657 192610 192624 110169 192633 192652 110171 192656 192671 211057 211058 192690 192691 111512 AC_NO 30088000036 30088000036 30088000036 30088000036 30088000036 30088000042 30088000042 30088000023 30088000036 30088000009 30088000042 30088000017 000030078000001 000030078000001 000030078000001 000030088000013 000030078000001 30088000036 30088000036 30088000009 30088000036 30088000036 30088000009 30088000036 30088000036 30088000017 30088000017 30088000036 30088000036 30088000038 DEBIT 97,384,556 37,390,000 96,324,368 20,296,879 96,324,368 1,171,050,463 1,665,782,440 64,150,000 129,818,814 275,201,920 22,000,000 24,031,741 99,899,500 45,823,000 38,889,000 93,219,000 93,219,000 52,496,671 64,680,000 71,023,209 69,436,671 135,850,006 88,219,510 64,680,000 20,157,500 63,955,686 23,654,821 54,036,671 50,599,782 33,990,000 verified Emilly Kamya Doreen Masiko Doreen Masiko Doreen Masiko Doreen Masiko Bisaso Henry Kimuli Henry Kimuli Emilly Kamya James Minjo Henry Kimuli MAKER/Verified Emilly Kamya Emilly Kamya Emilly Kamya Emilly Kamya Henry Kimuli Emilly Kamya Emilly Kamya Henry Kimuli Emilly Kamya James Minjo Atipo Atipo Atipo Joy Nuwagira Joy Nuwagira James Minjo James Minjo James Minjo James Minjo Beatrice Mubukete Beatrice Mubukete catherine lajul Beatrice Mubukete catherine lajul catherine lajul catherine lajul Beatrice Mubukete catherine lajul CHEKER Behena Behena CONFIRMED Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Not Not Not Not Not Not Not Not Not Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed

Behena

Behena

Henry Kimuli Henry Kimuli Beatrice Mubukete Cynthia Nakayiza catherine lajul catherine lajul Beatrice Mubukete catherine lajul James Minjo James Minjo Henry Kimuli James Minjo Henry Kimuli 1

Opio Opio Opio Opio Opio Opio Opio Opio Opio

Milton Milton Milton Milton Milton Milton Milton Milton Milton

Opio Milton Opio Milton Opio Milton Opio Opio Opio Opio Opio Opio Milton Milton Milton Milton Milton Milton

14-Nov-11 21-Nov-11 29-Nov-11 29-Nov-11 6-Dec-11 16-Dec-11 23-Dec-11 28-Dec-11 28-Dec-11 27-Jan-12 13-Feb-12 13-Feb-12 13-Feb-12 14-Feb-12 20-Feb-12 5-Mar-12 19-Mar-12 21-May-12 21-May-12 22-May-12 23-May-12 23-May-12 28-May-12 1-Jun-12 1-Jun-12 12-Jun-12 21-Jun-12 25-Jun-12 25-Jun-12

192707 211090 192731 192732 192747 211146 192774 216816 192777 192799 211166 211167 110294 110298 227219 216872 174877 236588 236587 227337 227343 227349 111531 248402 227355 227393 248439 248813 248810

30088000036 30088000017 30088000036 30088000036 30088000036 30088000017 30088000036 30088000006 30088000036 30088000036 30088000017 30088000017 30088000030 30088000030 30088000036 30088000009 30088000044 30088000017 30088000017 30088000036 30088000036 30088000036 30088000038 30088000017 30088000036 30088000036 30088000017 30088000036 30088000036

100,760,000 62,004,854 100,760,000 50,215,000 28,277,000 175,011,925 190,684,332 97,802,709 177,971,200 197,724,332 68,057,662 26,346,822 50,265,690 3,000,000,000 71,208,000 95,708,780 77,343,268 68,360,586 25,427,702 41,560,000 103,560,278 24,360,000 38,917,413 30,255,000 300,435,948 118,800,000 69,023,968 203,984,611 118,800,000

catherine lajul James Minjo Beatrice Mubukete nabachwa Beatrice Mubukete catherine lajul catherine lajul James Minjo catherine lajul Henry Kimuli nabachwa Beatrice Mubukete Henry Kimuli Henry Kimuli Henry Kimuli James Minjo James Minjo James Minjo James Minjo James Minjo Henry Kimuli Elizabeth Claire Athieno Beatrice Mubukete catherine lajul Elizabeth Claire Athieno catherine lajul Beatrice Mubukete Beatrice Mubukete 2

Henry Kimuli catherine lajul Nabachwa Beatrice Mubukete catherine lajul James Minjo Beatrice Mubukete catherine lajul James Minjo James Minjo Beatrice Mubukete James Minjo James Minjo James Minjo Beatrice Mubukete Nabachwa Eva Kavuma Eva Kavuma

Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton

Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed Comfirmed

Opio Milton Opio Milton

Opio Opio Opio Opio

Milton Milton Milton Milton

Claire

Opio Milton Opio Milton Opio Milton

Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed Not Comfirmed

Henry Kimuli

Opio Milton Opio Milton Opio Milton

20-Jul-11

198847

30088000013

351,691,684 10,928,904,34 0

not Comfirmed

5) List of payments where the signatures grossly differ from the specimen
DATE 12-Dec11 22-Dec11 17-Feb12 16-Jan12 3-Feb-12 16-Aug10 5-Jul-11 20-Feb12 21-Feb12 23-Feb12 6-Jan-12 21-Feb12 28-Jan11 13-Feb12 SR_NO 110229 110253 110305 161283 108832 111403 109165 110326 110346 110349 161273 116377 111430 116345 AC_NO 000030088000030 000030088000030 000030088000030 30088000042 000030088000022 000030088000038 000030088000013 000030088000030 000030088000030 000030088000030 000030088000042 000030308000001 000030088000038 000030308000001 AMOUNT 1,491,260,430 764,760,000 526,000,000 314,000,000 289,600,000 193,419,000 100,000,000 100,000,000 100,000,000 100,000,000 99,750,000 99,449,581 60,700,000 99,330,668 Consolat a Baguma Joy Nuwagira Lajul catherine Henry Kimuli James Minjo Henry Kimuli verified catherine lajul catherine lajul Henry Kimuli Henry Kimuli Henry Kimuli Doreen MAKER Beatrice Mubukete James Minjo James Minjo catherine lajul Beatrice Mubukete Emilly Kamya Joy Nuwagira James Minjo Beatrice Mubukete Beatrice Mubukete Joy Nuwagira CHEKER Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Behena Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Ziria Babwoana Opio Milton CONFIRMED Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey KAZINDA GEOFREY Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey REMARK Bigirimana's Signature appears different Bigirimana's Signature appears different Bigirimana's Signature appears different waduwa's Signature apears different Bigirimana's Signature appears different waduwa's Signature apears different Bigirimana's signature appears different Bigirimana's Signature appears different Bigirimana's Signature appears different Bigirimana's Signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different

14-Nov11 25-Feb11 9-Dec-11 21-Feb12 10-Jan12 30-Dec11 22-Feb12 3-Feb-12 5-Dec-11 28-Feb11 13-Jul11 19-Dec11 2-Mar-11 3-Mar-11 20-Feb12 11-Nov11 16-Mar11 28-Jul11 31-Mar11 16-Nov11 14-Jun-

1972257 111438 110239 116373 108811 216830 116382 110272 110208 111437 198827 216811 111442 111441 110342 116314 111444 198868 111449 116310 110142

000030078000001 000030088000038 000030088000030 000030308000001 000030088000022 000030088000009 000030308000001 000030088000030 000030088000030 000030088000038 000030088000013 000030088000009 000030088000038 000030088000038 000030088000030 000030308000001 000030088000038 000030088000013 000030088000038 000030308000001 000030088000009

99,000,000 97,000,000 98,692,000 98,564,549 98,500,000 98,400,000 98,263,880 98,200,000 98,050,000 95,000,000 98,000,000 98,000,000 99,446,000 97,850,000 97,995,000 97,862,625 85,350,000 97,700,000 97,670,000 97,294,125 97,000,000 Joy Nuwagira catherine Lajul Joy Nuwagira Joy Nuwagira

Lajul catherine Lajul catherine Joy Nuwagira

Opio Milton Ziria Babwoana Opio Milton Opio Milton

Eunice Kahimakazi Joy Nuwagira

Opio Milton Opio Milton Opio Milton Opio Milton

Joy Nuwagira Lajul catherine Joy Nuwagira CATHERINE LAJUL Lajul catherine Lajul catherine Eunice Kahimakazi

Opio Milton Ziria Babwoana Opio Milton Opio Milton Ziria Babwoana Ziria Babwoana Opio Milton Opio Milton

Lajul catherine Joy Nuwagira Joy Nuwagira

Ziria Babwoana Opio Milton Ziria Babwoana Opio Milton RITA

CATHERINE

Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda

Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's Signature appears different Bigirimana's signature appears different Bigirimana'S signature Appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's Signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana'S signature Appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different waduwa's Signature apears different Bigirimana's signature appears different Bigirimana's signature

11 15-Jun11 28-Apr11 29-Apr11 5-Jan-12 30-Jan12 18-Oct11 27-Oct11 17-Nov11 18-Nov11 22-Nov11 5-Dec-11 2-Dec-11 8-Dec-11 12-Dec11 7-Feb-12 24-Feb12 6-Jan-12 12-Jan12 13-Jan12 24-Jan12

110148 111474 111473 108808 108823 110175 110182 110185 110186 110193 110199 110200 110227 110234 110283 110357 216838 216843 216845 216850

000030088000009 000030088000038 000030088000038 000030088000022 000030088000022 000030088000009 000030088000009 000030088000009 000030088000009 000030088000009 000030088000009 000030088000009 000030088000030 000030088000030 000030088000030 000030088000030 000030088000009 000030088000009 000030088000009 000030088000009

97,000,000 98,900,000 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916

LAJUL CATHERINE LAJUL Lajul catherine Lajul catherine Joy Nuwagira Joy Nuwagira Joy Nuwagira Doreen Masiko CATHERINE LAJUL Joy Nuwagira EKAHIMAKAZI Joy Nuwagira Joy Nuwagira Joy Nuwagira Joy Nuwagira Eunice Kahimakazi Joy Nuwagira Joy Nuwagira Jennifer Kayombya Eunice Kahimakazi Eunice Kahimakazi

BYABAZAIRE RITA BYABAZAIRE Opio Milton RITA BYABAZAIRE Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton

Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey

appears different Bigirimana's signature appears different waduwa's Signature apears different waduwa's Signature apears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's Signature appears different Bigirimana's Signature appears different Bigirimana's Signature appears different Bigirimana's Signature appears different Bigirimana's Signature appears different Bigirimana's Signature appears different Bigirimana's Signature appears different Bigirimana'S signature Appears different Bigirimana'S signature Appears different Bigirimana'S signature Appears different Bigirimana'S signature Appears different Bigirimana's Signature appears different Bigirimana's Signature appears different waduwa's Signature apears different Bigirimana's Signature appears different

10-Feb12 13-Jan12 20-May11 20-Feb12 20-Dec11 21-Dec11 15-Feb12 20-Jun11 18-Oct11 19-Oct11 4-Nov-11 8-Nov-11 9-Nov-11 10-Nov11 29-Nov11 28-Oct11 31-Oct11 12-Jan12 8-Sep-11 28-Dec11 18-Oct-

216860 161287 111480 216861 110258 110259 110303 110135 111503 111502 1967909 1969027 1969028 1969029 1982464 1962563 1962565 108812 198883 216822 161254

000030088000009 000030088000042 000030088000038 000030088000009 000030088000030 000030088000030 000030088000030 000030088000009 000030088000038 000030088000038 000030078000001 000030078000001 000030078000001 000030078000001 000030078000001 000030078000001 000030078000001 000030088000022 000030088000013 000030088000009 000030088000042

96,371,916 96,371,916 98,000,000 96,371,916 96,371,916 96,371,916 96,371,916 96,371,916 90,157,500 98,000,000 96,371,165 96,371,165 96,371,165 96,371,165 96,371,165 96,371,136 96,371,136 96,350,000 96,336,500 96,329,000 96,000,000

Eunice Kahimakazi Baguma Lajul catherine Eunice catherine Lajul catherine Lajul Beatrice Atipo JNUWAGIRA Joy Nuwagira Joy Nuwagira Atipo Baguma Baguma Baguma Lajul catherine Lajul catherine baguma Jenifer Kayombya Joy Nuwagira EUNICE KAHIMAKAZI Joy Nuwagira

Opio Milton Opio Milton RITA BYABAZAIRE Opio Milton Opio Milton Opio Milton Opio Milton RITA BYABAZAIRE Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton

Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda

Bigirimana's Signature appears different waduwa's Signature apears different Bigirimana's signature appears different Bigirimana's Signature appears different Bigirimana'S signature Appears different Bigirimana'S signature Appears different Bigirimana'S signature Appears different Bigirimana's Signature appears different Bigirimana's Signature appears different Bigirimana's Signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different waduwa's Signature apears different Bigirimana's Signature appears different Bigirimana's signature

11 3-Feb-12 27-Feb12 19-Oct11 12-Jul11 6-Dec-11 29-Aug11 9-Sep-11 25-Nov11 5-Nov-10 21-Oct11 20-Sep11 4-Jan-12 25-Jan12 26-Oct11 26-Aug11 13-Sep11 7-Dec-11 29-Nov11 18-Mar11 2-Sep-11

108841 110355 111504 198818 110203 1798657 198884 1980360 109106 111505 198897 216832 108816 111510 198873 1881686 110211 116333 110097 1883952

000030088000022 000030088000030 000030088000038 000030088000013 000030088000030 000030078000001 000030088000013 000030078000001 000030088000013 000030088000038 000030088000013 000030088000009 000030088000022 000030088000038 000030088000013 000030078000001 000030088000030 000030308000001 000030088000009 000030078000001

95,560,000 95,112,000 96,500,000 94,846,000 94,650,000 93,219,000 93,060,000 91,371,165 90,300,000 98,000,000 89,188,200 88,834,000 86,135,000 96,371,916 81,864,100 81,864,100 81,204,000 80,035,302 79,323,600 75,000,000 Joy Nuwagira Henry Kimuli

Joy Nuwagira James Minjo Joy Nuwagira Joy Nuwagira Joy Nuwagira Joy Nuwagira Atipo Beatrice Baguma Lajul catherine Joy Nuwagira Joy Nuwagira JNUWAGIRA Joy Nuwagira Atipo Beatrice Joy Nuwagira Atipo Joy Nuwagira

Opio Milton Opio Milton Kagumya Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton RITA BYABAZAIRE Kagumya Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton Opio Milton

Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey not confirmed Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey

CATHERINE LAJUL Joy Nuwagira

Ziria Babwoana Opio Milton

appears different Bigirimana's signature appears different Bigirimana's Signature appears different waduwa's Signature apears different Bigirimana's signature appears different Bigirimana's signature appears different waduwa's Signature apears different waduwa's Signature apears different Bigirimana's signature appears different Bigirimana's signature appears different waduwa's Signature apears different waduwa's Signature apears different Bigirimana's Signature appears different Bigirimana's signature appears different Bigirimana's Signature appears different waduwa's Signature apears different waduwa's Signature apears different Bigirimana'S signature Appears different Bigirimana's signature appears different Bigirimana's Signature appears different waduwa's Signature apears different

18-Jul11 16-Feb11 27-Jan12 16-Sep11 11-Nov11 28-May12 7-Feb-12 8-Dec-11 10-Feb12 1-Nov-11 15-Sep11 2-Dec-11 3-Feb-12 3-Feb-12 28-Nov11 11-Nov11 1-Nov-11 16-Sep11 8-Feb-12 23-Feb12 30-Nov-

198846 1343135 108820 198887 1969030 111523 110280 110202 110291 1962567 198888 116342 108840 110269 1982465 1972258 1962564 198892 110289 110352 116338

000030088000013 000030078000001 000030088000022 000030088000013 000030078000001 000030088000038 000030088000030 000030088000030 000030088000030 000030078000001 000030088000013 000030308000001 000030088000022 000030088000030 000030078000001 000030078000001 000030078000001 000030088000013 000030088000030 000030088000030 000030308000001

72,199,700 70,282,062 64,670,000 63,227,600 63,000,000 96,371,900 59,460,000 57,460,000 56,557,000 56,000,000 51,674,237 51,034,800 47,780,000 45,140,000 44,255,000 43,080,750 40,371,136 36,445,000 30,130,000 30,130,000 26,507,091 Joy Joy Nuwagira

Joy Nuwagira Lajul catherine Joy Nuwagira Joy Nuwagira Lajul catherine Emma Eunice Kahimakazi Joy Nuwagira Eunice Kahimakazi Atipo Eunice

Opio Milton Ziria Babwoana Opio Milton Wampande Opio Milton Cynthia Nakayiza Opio Milton Opio Milton Opio Milton Opio Milton Wampande Opio Milton

Joy Nuwagira

Opio Milton Opio Milton

Lajul catherine CATHERINE LAJUL Atipo Joy Nuwagira Eunice Kahimakazi Joy Nuwagira

Opio Milton Opio Milton Opio Milton Wampande Opio Milton Opio Milton Opio Milton

Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey KAZINDA GEOFREY Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda Geofrey Kazinda

Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different waduwa's Signature apears different Bigirimana's signature appears different Bigirimana's Signature appears different Bigirimana'S signature Appears different Bigirimana'S signature Appears different Bigirimana'S signature Appears different Bigirimana's signature appears different waduwa's Signature apears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana'S signature Appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's signature appears different waduwa's Signature apears different Bigirimana'S signature Appears different Bigirimana'S signature Appears different Bigirimana's signature

11 25-Aug10 30-Aug10 23-Dec11

Nuwagira 109037 109039 216818 000030088000013 000030088000013 000030088000009 20,000,000 20,000,000 96,371,916 13,357,663,43 0 Fred Constance RITA BYABAZAIRE RITA BYABAZAIRE Opio Milton

Geofrey Kazinda Geofrey Kazinda Geofrey KAZINDA GEOFREY

appears different Bigirimana's signature appears different Bigirimana's signature appears different Bigirimana's Signature Differs

6) List of staff who verified security papers where signatures appear different

count Behena Cynthia Nakayiza Kagumya Wampande RITA BYABAZAIRE Ziria Babwoana Opio Milton 1 1 2 3 8 9 96 120

% 0.83% 0.83% 1.67% 2.50% 6.67% 7.50% 80.00% 100.00%

7) List of other staff who process payment for security papers where signatures differ from specimen

stamp 14 3 2

Cashiers 2012 Doreen Masiko Joy Nuwagira Eunice Kahimakazi chief cashier Assistant chief cashier

till 17 3 13

Stam p 14 3 8 6 2

Cashiers 2010 Catherine Lajul Joy Nuwagira Beatrice Atipo Jenifer Kayombya Consolata Baguma chief cashier Assistant chief cashier until 1.3.2012 until 1.3.2012

Minjo James Henry Kimuli Emilly Kamya

Beatrice Mubukete

10

8) Imprest payments above the authorized limit Date 18-Oct-11 Sr/no/E FT 110175 AC_DESC DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)PEACE RECOVERY & DEVELOPMENT PLAN (PRDP) FOR NORTHERN UG&A DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)PRIME MINISTERS OFFICE CASH DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)BUILDING SUSTAINABLE PEACE & DEVELOPMENTN KARAMOJA DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)UNITED KINGDOM /UGANDA POST CONFLICT DEVELOPMENT PROGRAMME GRANT 2010 DFID SUPPORT TO THE 11 MONTH Oct-11 96,371,916 Oct-11 96,371,916 Oct-11 96,371,916 Nov-11 96,371,916 Nov-11 96,371,916 Nov-11 96,371,916 Dec-11 96,371,916 Dec-11 96,371,916 Dec-11 96,371,916 Dec-11 96,371,916 Dec-11 96,371,916 Dec-11 96,371,916 Dec-11 96,371,916 Dec-11 96,371,916 Dec-11 96,371,916 Jan-12 96,371,916 Jan-12 96,371,916 Jan-12 96,371,916 Jan-12 96,371,916 Jan-12 867,347,244 289,115,748 289,115,748 DEBIT Monthly total

26-Oct-11 27-Oct-11

111510 110182

17-Nov-11

110185

18-Nov-11

110186

22-Nov-11

110193

02-Dec-11

110200

05-Dec-11

110199

08-Dec-11 12-Dec-11 20-Dec-11 21-Dec-11 23-Dec-11

110227 110234 110258 110259 216818

27-Dec-11 29-Dec-11

200212 0 216824

05-Jan-12 06-Jan-12

108808 216838

12-Jan-12

216843

13-Jan-12

161287

13-Jan-12

216845

24-Jan-12

216850

30-Jan-12 30-Jan-12 07-Feb-12 10-Feb-12

108823 201804 0 110283 216860

NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)BUILDING SUSTAINABLE PEACE & DEVELOPMENTN KARAMOJA PRIME MINISTERS OFFICE CASH CRISIS MANAGEMENT & RECOVERY PROGRAMME DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)CRISIS MANAGEMENT & RECOVERY PROGRAMME DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME CRISIS MANAGEMENT & RECOVERY PROGRAMME UNITED KINGDOM /UGANDA POST CONFLICT DEVELOPMENT PROGRAMME GRANT 2010 UNITED KINGDOM /UGANDA POST CONFLICT DEVELOPMENT PROGRAMME GRANT 2010 CRISIS MANAGEMENT & RECOVERY PROGRAMME DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

96,371,916 Jan-12 96,371,916 770,975,328 Jan-12 96,371,916 Jan-12 96,371,916 Feb-12 96,371,916 Feb-12 96,371,916 Feb-12 96,371,916 Feb-12 96,371,916 Feb-12 96,371,916 Mar-12 96,371,916 Mar-12 96,371,916 Mar-12 96,371,916 Mar-12 96,371,916 Mar-12 96,371,916 Mar-12 96,371,916 Mar-12 96,371,916 Mar-12 96,371,916 Mar-12 96,371,916 Apr-12 96,371,916 Apr-12 96,371,916 May-12 96,371,916 May-12 96,371,916 192,743,832 192,743,832 867,347,244 481,859,580

15-Feb-12 20-Feb-12

110303 216861

24-Feb-12 05-Mar-12 07-Mar-12 12-Mar-12 16-Mar-12 19-Mar-12 21-Mar-12 23-Mar-12 28-Mar-12 29-Mar-12 18-Apr-12

110357 110363 110364 110366 110368 110375 110376 110383 110386 110388 161302

19-Apr-12

161301

15-May-12 18-May-12

243609 216910

12

9) List of payments from CRISIS MANAGEMENT & RECOVERY PROGRAMME Account (000030088000030) not known to the accounting officer

Date 8-Dec-11 9-Dec-11 12-Dec-11 20-Dec-11 21-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 22-Dec-11 3-Feb-12 3-Feb-12 7-Feb-12 7-Feb-12 8-Feb-12 14-Feb-12 14-Feb-12 14-Feb-12 14-Feb-12 14-Feb-12 14-Feb-12 14-Feb-12 14-Feb-12

110227 OONYU I 110239 OONYU I 110234 OONYU I 110258 OONYU 110259 OONYU Bimala Enterprises Ltd Mbalaba Enterprises-

Payment Details

Debit 96,371,916 98,692,000 96,371,916 96,371,916 96,371,916 49,400,000 49,400,000 49,400,000 49,400,000 49,400,000 46,000,000 49,920,000 49,920,000 46,000,000 46,000,000 49,920,000 46,000,000 46,000,000 46,000,000 46,000,000 46,000,000 45,140,000 98,200,000 96,371,916 59,460,000 30,130,000 49,400,000 46,000,000 49,400,000 46,000,000 49,400,000 46,000,000 49,400,000 49,400,000

A.S.B. EnterprisesM.J.Z EnterprisesBulondo's Apartments LtdKhadali FoundationKapitol Hospitality Ltd Salgado EnterprisesChrist Embassy EnterprisesMaliaka EnterprisesJesus EnterprisesRural EnterprisesKatikamu Gen. Suppliers U LtdKawesiDauda SonsNsuka General SuppliesDakakyu Enterprises Ltd110269 OONYU I 110272 OONYU I 110283 OONYU I 110280 OONYU I 110289 OONYU I BIMALA ENTERPRISES CHRIST EMBASSY BULONDOS APARTMENTS RURAL ENTERPRISES A S B ENTERPRISES KATIKAMU GEN M J Z ENTERPRISES MBALABA ENTERPRISES

13

14-Feb-12 14-Feb-12 14-Feb-12 14-Feb-12 14-Feb-12 14-Feb-12 14-Feb-12 14-Feb-12 15-Feb-12 15-Feb-12 15-Feb-12 16-Feb-12 17-Feb-12 17-Feb-12 20-Feb-12 20-Feb-12 20-Feb-12 20-Feb-12 20-Feb-12 20-Feb-12 21-Feb-12 23-Feb-12 24-Feb-12 27-Feb-12 5-Mar-12 7-Mar-12 12-Mar-12 13-Mar-12 16-Mar-12 7-May-12 7-May-12 7-May-12 7-May-12 7-May-12 7-May-12 7-May-12 7-May-12 7-May-12 7-May-12

DAKAKYU ENTERPRISES NSUKA GENERAL KAWESI DAUDA JESUS ENTERPRISES MALIAKA ENTERPRISES SALGADO ENTERPRISES KAPITOL HOSPITALITY KHADALI FOUNDATION PAYMENT FOR OX-PLOUGHS /90421010002151 PAYMENT FOR OX-PLOUGHS /90421010002151 110303 OONYU 110308 OONYU New Caltex Ntinda Service Station110309 OONYU mfi office solutions u ltdmfi office solutions u ltdTAX FROM OPM UGANDA REVENUE AUTHORITY TAX FROM OPM UGANDA REVENUE AUTHORITY TAX FROM OPM UGANDA REVENUE AUTHORITY 110342 OONYU I Owiny RichardOwarojohnson110357 OONYU I Woboyavincent110363 OONYU I 110364 OONYU I 110366 OONYU I 110365 OONYU I 110368 OONYU I West Nile Cassava Millers AssociatiShore LtdEramatau EnterprisesKatikamu Gen. Suppliers U LtdBakarobwa AgenciesElicapajule Enterprises LtdBulondo's Apartments LtdNyakasanga Produce DealersByuma Trading CompanyPhoebe Enterprises14

46,000,000 46,000,000 46,000,000 49,920,000 46,000,000 49,920,000 49,920,000 46,000,000 80,929 285,613,733 96,371,916 50,550,000 526,000,000 50,550,000 17,128,260 17,128,260 1,044,900 1,044,900 1,044,900 97,995,000 100,000,000 100,000,000 96,371,916 95,112,000 96,371,916 96,371,916 96,371,916 76,187,480 96,371,916 36,660,000 23,000,000 36,660,000 32,430,000 26,000,000 24,440,000 34,500,000 36,660,000 21,620,000 24,440,000

7-May-12

Pagoda Stores Ltd-

24,440,000 4,661,563,438

10) List of cash withdrawals from the CRISIS MANAGEMENT & RECOVERY PROGRAMME Account (000030088000030) Date 5-Dec-11 6-Dec-11 7-Dec-11 8-Dec-11 8-Dec-11 9-Dec-11 12-Dec-11 20-Dec-11 21-Dec-11 3-Feb-12 3-Feb-12 7-Feb-12 7-Feb-12 8-Feb-12 10-Feb-12 15-Feb-12 16-Feb-12 16-Feb-12 17-Feb-12 20-Feb-12 23-Feb-12 23-Feb-12 24-Feb-12 5-Mar-12 7-Mar-12 12-Mar-12 13-Mar-12 16-Mar-12 19-Mar-12 20-Mar-12 21-Mar-12 23-Mar-12 28-Mar-12 29-Mar-12 Security Paper 110208 110203 110211 110202 110227 110239 110234 110258 110259 110269 110272 110283 110280 110289 110291 110303 110307 110308 110309 110342 110352 110351 110357 110363 110364 110366 110365 110368 110375 110370 110376 110383 110386 110388 TRN_REF_NO 991RTCW113390066 991RTCW113400023 991RTCW113410006 991RTCW113420009 991RTCW113420122 991RTCW113430080 991RTCW113460013 991RTCW113540129 991RTCW113550182 991RTCW120340092 991RTCW120340094 991RTCW120380089 991RTCW120380084 991RTCW120390101 991RTCW120410120 991RTCW120460146 991RTCW120470135 991RTCW120470138 991RTCW120480123 991RTCW120510071 991RTCW120540091 991RTCW120540092 991RTCW120550145 991RTCW120650028 991RTCW120670064 991RTCW120720088 991RTCW120730013 991RTCW120760042 991RTCW120790110 991RTCW120800030 991RTCW120810082 991RTCW120830064 991RTCW120880006 991RTCW120890017 15 Amount 98,050,000 94,650,000 81,204,000 57,460,000 96,371,916 98,692,000 96,371,916 96,371,916 96,371,916 45,140,000 98,200,000 96,371,916 59,460,000 30,130,000 56,557,000 96,371,916 50,550,000 50,550,000 50,550,000 97,995,000 30,130,000 43,450,000 96,371,916 96,371,916 96,371,916 96,371,916 76,187,480 96,371,916 96,371,916 34,170,000 96,371,916 96,371,916 96,371,916 96,371,916 USER_REF FJB1133900073627 FJB1134000073775 FJB1134100073916 FJB1134200074092 FJB1134200074262 FJB1134300074426 FJB1134600074574 FJB1135400076025 FJB1135500076319 FJB1203400081083 FJB1203400081085 FJB1203800081466 FJB1203800081461 FJB1203900081626 FJB1204100082067 FJB1204600082680 FJB1204700082910 FJB1204700082912 FJB1204800083108 FJB1205100083283 FJB1205400083852 FJB1205400083853 FJB1205500084071 FJB1206500085364 FJB1206700085882 FJB1207200086472 FJB1207300086612 FJB1207600087247 FJB1207900087592 FJB1208000087688 FJB1208100087923 FJB1208300088257 FJB1208800088766 FJB1208900088944

30-Mar-12 2-Apr-12 10-Apr-12 11-May-12 15-May-12 17-May-12

110392 110396 110400 243608 243609 243610

991RTCW120900001 991RTCW120930080 991RTCW121010001 991RTCW121320024 991RTCW121360131 991RTCW121380146

97,441,530 99,958,700 34,130,000 96,575,000 96,371,916 10,025,000 3,129,578,282

FJB1209000089165 FJB1209300089515 FJB1210100090471 FJB1213200095914 FJB1213600096606 FJB1213800097059

11) Cash payments from BUILDING SUSTAINABLE PEACE & DEVELOPMENT IN KARAMOJA (000030088000022) Date 5-Jan-12 10-Jan-12 12-Jan-12 25-Jan-12 27-Jan-12 30-Jan-12 3-Feb-12 3-Feb-12 Security Paper 108808 108811 108812 108816 108820 108823 108840 108841 TRN_REF_NO 991RTCW120050078 991RTCW120100073 991RTCW120120041 991RTCW120250104 991RTCW120270004 991RTCW120300018 991RTCW120340028 991RTCW120340026 Amount 96,371,916 98,500,000 96,350,000 86,135,000 64,670,000 96,371,916 47,780,000 95,560,000 681,738,832 USER_REF FJB1200500077685 FJB1201000078104 FJB1201200078373 FJB1202500079915 FJB1202700079988 FJB1203000080228 FJB1203400080998 FJB1203400080996

12) Food suppliers who received payment from the BUILDING SUSTAINABLE PEACE & DEVELOPMENT IN KARAMOJA account (000030088000022) Date 3-Feb-12 3-Feb-12 3-Feb-12 3-Feb-12 3-Feb-12 3-Feb-12 Security Paper 108832 108832 108832 108832 108832 108832 PAYEE kawesi dauda and sonskatikamu gen suppliers u ltd a s b enterprises m j z enterprises bimala enterprises ltd bulondo apartments Amount 46,000,000 46,000,000 49,400,000 49,400,000 49,400,000 49,400,000 289,600,000

16

13) Details of status for Personal Advances NAME TOTAL AMOUNT 565,722,573 1,377,552,000 876,386,294 1,134,648,917 3,443,960,126 1,618,155,200 2,052,523,785 1,291,873,600 1,057,441,000 481,918,000 917,062,628 2,795,878,917 1,764,930,466 1,669,723,960 599,524,713 1,379,173,475 809,713,200 1,154,234,795 728,610,506 466,999,472 193,762,000 162,920,000 9,445,000 SUBMITTED PHOTOCOPIES 427,081,000 738,983,000 7,530,000 263,560,000 81,500,600 NO RESPONSE 61,776,935 100,000,000 1,379,173,475 809,713,200 1,154,234,795 728,610,506 PASSED TO ACCOUNTS WITH EVIDENCE 138,641,573 623,804,000 1,127,118,917 654,941,000 1,319,195,200 2,052,523,785 597,988,600 962,441,000 473,498,000 190,038,642 841,657,000 755,799,000 490,079,713 PASSED TO ACCOUNTS WITHOUT EVIDENCE 14,765,000 876,386,294 2,717,664,126 30,130,000 612,384,400 8,420,000 172,024,514 1,953,987,917 753,592,531 1,506,803,960 88,000,000 95,000,000 71,355,000 REFUNDED TO ACCOUNTS

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

MUGENYI SANSA FREDRICK AGABA PATRICIA RUHINDI KIGENYI BENON JAMES OKUJA OWARO JOHNSON NAKABUGO ROSE LUBANGA TIMOTHY KIWANUKA CHRISTINE DHIKUSOOKA CYPRIAN MUNHISHA APOLLO BENON MUWANIKA ABDUL OWINY RICHARD WOBOYA VICENT KAIMA GODFREY NORBERT KATSIRABO AZIKU OCHATRE PATRICK KEZABU BEATRICE OBBO BONIFACE MWERU SAMUEL BYACHI

17

20 23 24 26 29 30 33 34 35 36

ETYANG MARTIN BAFAKI CHARLES EBITU JAMES MUSERERO JOSEPH MUTEBI JOHN HENRY WADUWA FLAVIA GODWIN KHISA WALUSIMBI HENRY LUBEGA RAPHAEL WOBOYA VICENT

657,159,777 514,760,000 189,707,866 207,822,000 368,432,000 430,369,368 248,439,961 471,523,085 4,038,186,423 1,764,930,466
34,610,365,10 1

320,442,777 514,760,000 189,707,866 207,822,000

150,532,000

78,185,000

108,000,000

368,432,000 225,288,405 248,439,961 91,485,000

3,162,885,899

205,080,963 471,523,085

2,674,908,500 1,331,487,900
5,068,711,688 14,609,943,235

1,071,792,923 359,792,566
10,995,884,316

200,000,000
767,435,963

73,650,000

14) CASH ADVANCED TO CASHIERS PERSONAL ACCOUNTS INVOICE R01/07 R1051/01 D78/08 D790/04 D1003/01 R02/07 R03/07 R49/06 D353/09 DESCRIPTION PURPOSE Refund of money borrowed from cash office Refun of money out cash office payments Refunds to cash office money utilised for ministial activities Refund of cash to cash office Refund of money to cashier advanced fron cash office Refund of money borrowed from cash office Refund of money borrowed from cash office Various-Baggage Allowance Refund of money borrowed from Cash office to cater for verous activities 18 PAYMENT DATE 7/27/2011 1/27/2012 8/15/2011 5/3/2012 1/25/2012 7/27/2011 7/27/2011 6/24/2011 9/21/2011 INVOICE AMOUNT 130,968,000 111,986,798 90,000,000 73,000,000 68,500,000 68,074,700 67,793,000 63,756,700 56,336,500 SUPPLIER Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah SUPPLIER BANK Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Bank Bank Bank Bank Bank Bank Ltd Ltd Ltd Ltd Ltd Ltd

Y980/12 D942/11 D1002/01 D1004/01 R1000/04 R725/04 R1001/04 R1200/10 R426/06 R1231/09 D16/11 R993/02 D352/09 R49/10 R48/10 D17/11 R012/04 D900/06 R4120/10 R852/02 R105/10D D118/02 R730/04 R103/08 R172/10

Refund of money borrowed from cash office Refung of money borroed from cahh office Refund of money to cashier advanced fron cash office Refund of money to cashier advanced fron cash office Refund of money to cash office Procurement of Oxen & Heifers Refund of money to cash office Travel to Israel of the 1st Lady Minister of State for Karamoja and Entourage Various-Mundua-computer assesories for Rt PM Travel of PM's entourage to ABUJA-Nigeria for 50th Anniversary Independent Bunyoro region workshop to harmonise and adopt the report on Preliminary assessment of service delivery Emergency cordination & operations in case of election violence Refund of money borrowed from Cash office to cater for verous activities Refund of money borrowed from cash office for verois activities Refund of money borrowed from cash office for verois activities General sensitisation on performance appraisal and specific trainning on filling Performance Appraisal Advances to verous persons for verous activities in office Refund of money advance from Cash office Contigency fpr Prime Minister's trip to South Africa Various-Medical Refund,Recording tapes,Urgent travel to Mbale Rt Hon Prime Minister'as trip to South Africa Recoupment of office Imprest to the Casher OPM Facilitation for a team of Karamoja leaders: MPS's, LCV's & NRM district chairpersons Payment for perdiem and air ticket for PS's travel to Washington DC to attend a convention sheduled 2-5 september 2010 Evaluation of treatment, Labaratory fees, Purchase of 19

12/21/2011 11/28/2011 1/25/2012 1/25/2012 4/24/2012 5/3/2011 4/24/2012 8/24/2010 6/24/2011 9/27/2010 11/10/2011 2/28/2011 9/21/2011 10/28/2011 10/28/2011 11/10/2011 5/26/2011 6/24/2011 8/24/2010 2/28/2011 9/8/2010 2/14/2011 5/3/2011 8/24/2010 9/9/2010

56,000,000 55,142,000 55,000,000 54,980,000 50,000,000 50,000,000 48,900,000 47,203,200 46,898,000 46,709,910 43,721,000 43,050,000 40,000,000 38,418,500 36,907,000 35,470,000 35,250,000 33,960,000 33,525,000 31,800,300 28,735,395 27,817,020 27,420,000 26,788,100 26,105,000

Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Obbo Boniface Obbo Boniface

Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Barclays Bank

D202/09 R600/01 D758/04 D354/09 D025/05 D756/04 D207/09 R180/10D R215/09 R231/10 D759/04 R411/04 D203/09 R10/12 R3214/10 R150/08 D201/09 R1254/08 D22/04 D1020/01 R896/01 R50/10 R1010/10 R120/10

drugs Refund of money borrowed from cash office Refund of money borrowed from cash office Amount of money advance for the monitoring ofPRDP in Western region Refund of money borrowed from Cash office to cater for verous activities Advance to Mr. Kimpi to purchase motor vehicle seat covers Payment in respect of transfer of person affected by Land slids in Bududa to Kiryandongo Refund of money to cater for ametting between the Prime Minister and LC V RDCs And CAOs Prime Minister's trip to Kigali Travel to Geneva of Hon Kabwegyere,and Bafaki for a meeting Travel to Israel for the 1ST Lady/Minister of State for Karamija affairs Amount of money advance for the monitoring ofPRDP in Acholi region Monitoring special programmes under PRDP Acholi region Refund of money borrowed from cash office Office running activities Air ticket for PS -Bigirimana Refund of money advance to cater for perdiem and air ticket for 1st lady Refund of money borrowed from cash office Facilitation of members of the greater North Parliamentary forum meeting Travel to Kiruhura to commission 4 blocks of staff houses at L. Mburo Refund of mone lent out of cash office Refund of money borrowed from office Refund of money borrowed from cash office for verois activities PM's trip to Bujumbura Rt Hon Prime Minister's trip to Bujumbura 20

9/8/2011 1/27/2012 5/24/2011 9/21/2011 5/26/2011 5/26/2011 9/8/2011 9/9/2010 9/30/2010 9/9/2010 5/24/2011 4/11/2011 9/8/2011 12/20/2011 9/27/2010 9/27/2010 9/8/2011 8/15/2011 4/11/2011 1/27/2012 4/26/2012 10/28/2011 9/27/2010 9/1/2010

25,789,000 25,300,000 25,010,000 24,830,000 24,400,000 24,400,000 24,290,000 23,857,700 23,743,560 21,053,000 20,405,000 20,405,000 20,222,000 20,000,000 18,493,690 17,662,870 15,664,000 15,500,000 15,160,000 15,000,000 15,000,000 14,832,500 14,573,400 14,509,200

Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Obbo Boniface Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Obbo Boniface

Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Barclays Bank Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Barclays Bank

D125/12 D422/08 R992/02

R1077/01 R32/10 D757/04C R4101/10 R452/10 R122/10 R11/12 R1138/06 R1140/06 R414/10 R4102/10 R731/04 D21/04 R4103/10 D53/11 R358/01 R687/12 R456/04 R71/08 D1021/01 R4104/10

Refund for office running 2 day civic education workshop for Kiryandongo district leadership Trip to Bududa by Ms. Nalumu, Minister Gen Duties trip to Eastern Region, Transport for Min. for Infor & Nat Guidance, Updating of suppliers list phase 1 &Purchase of office lock Funds to cater for the home guards for the Ministers Guard Allowance for Oct & Nov 2011 Payment in respect of transporting of peace team from Lira, Moyo, and Adjumani Travel to Israel for Ist Lady /Minister of state for Karamoja affairs with a Technical team Travel to Nairobi-Kenya to launch adry initiative in East Africa and Horn of Africa Travel to Israel for the 1ST Lady/Minister of State for Karamija affairs Office running activities Refund of Cash to office Refund of Cash to office Travel to UK to attend a seminar on developments in Northern Uganda after a conflict Travel to Israel for Ist Lady /Minister of state for Karamoja affairs with a Technical team Facilitation to travel to Karamoja Field visit at Agoro Hills exercise Travel to Israel for Ist Lady /Minister of state for Karamoja affairs with a Technical team Home Guard Allowance for Oct & Nov 2010 Refund of money borrowed from Cash office Refund to cashier for moneyborrowedfrom cash office Field visit to Agoro Hills exercise Payment for homeguards allowance for the month of jULY 2011 Refund of mone lent out of cash office Travel to Israel for Ist Lady /Minister of state for Karamoja affairs with a Technical team 21

12/21/2011 8/11/2011 2/28/2011

14,357,000 13,681,000 12,427,500

Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah

Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd

1/25/2012 11/3/2011 5/26/2011 9/1/2010 8/24/2010 9/9/2010 12/20/2011 6/19/2012 6/19/2012 8/24/2010 9/1/2010 5/24/2011 4/11/2011 9/1/2010 11/5/2010 2/22/2012 1/25/2012 5/24/2011 8/4/2011 2/7/2012 9/27/2010

11,250,000 11,250,000 11,000,000 10,486,400 10,026,000 10,000,600 10,000,000 10,000,000 10,000,000 9,513,560 9,040,000 8,900,000 8,560,000 8,136,000 7,800,000 7,560,000 7,500,000 7,450,000 7,200,000 7,164,000 7,051,200

Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Obbo Boniface Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Obbo Boniface Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Oonyu Oonyu Oonyu Oonyu Isaiah Isaiah Isaiah Isaiah Isaiah

Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Barclays Bank Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Stanbic Stanbic Stanbic Stanbic Bank Bank Bank Bank Bank Ltd Ltd Ltd Ltd Ltd

Oonyu Isaiah Obbo Boniface

Stanbic Bank Ltd Barclays Bank

R755/08 D458/10 R4105/10 R4106/10 R795/01 D467/12 R151/08 D438/12 D135/09 R102/08 R008/05 R356/01 R630/10 D10/12C D654/12 R772/12 R894/11 R120/10 D19/04 D306/08 D1078/01 R1250/10 R16/09 R205/10 R42102/10 R1139/06 R1300/03C R1301/03

Home guard Allowance for June 2011 Refund of AU activities Travel to Israel for Ist Lady /Minister of state for Karamoja affairs with a Technical team Travel to Israel for Ist Lady /Minister of state for Karamoja affairs with a Technical team Refund to cashier for moneyborrowedfrom cash office Refund of money borroed from cash office for official activities Refund of money advance to cater for perdiem and air ticket for Kamanyire Maxewell to attend a course in Japan 12-09/09-10-2010 Refund of money borroed from cash office for official activities Facilitation for new staff Payment for visa,pediem and Air ticket to pius mwinganisas tervel to canada on official duties Rt. Hon Prime Minister's trip to Mbarara Refund of money borrowed from Cash office Travel to Canada to attend the Uganda-Ontario Mission in Toronto Canada Home Guard Allowance for March 2012 Home Guard Allowance for April 2012 Refund of money borrowed from Cash office Allowance to home Guard Dec 2011 Travel to S Africa-Durban for Association of Public Admnistration and Management Conference Facilitate to PRDP Northern Uganda Home Guard Allowance for Sept 2011 Guard allownce for the month of January 11 Gurard Allowance for Ministers for July 2010 Home Guard llowance for Sept 2010 Guard Allowance for Dec 2010 Home Guard Allowance for Aug 2010 Refund of Cash to office refund of money to cash office refund of money to cash office 22

8/4/2011 8/24/2010 9/1/2010 9/1/2010 1/25/2012 2/7/2012 9/27/2010 2/7/2012 9/28/2011 8/24/2010 5/24/2011 2/13/2012 9/27/2010 5/8/2012 4/26/2012 2/22/2012 12/2/2011 11/11/2010 4/11/2011 9/2/2011 1/5/2011 7/29/2010 9/27/2010 12/6/2010 8/17/2010 6/19/2012 5/8/2012 4/26/2012

7,050,000 7,000,000 6,508,800 6,508,800 6,500,000 6,450,000 6,430,910 6,050,000 5,640,000 5,621,200 5,621,000 5,600,000 5,547,880 5,400,000 5,400,000 5,400,000 5,400,000 5,367,960 5,340,000 5,250,000 5,100,000 5,100,000 5,100,000 5,100,000 5,100,000 5,000,000 5,000,000 5,000,000

Oonyu Isaiah Obbo Boniface Obbo Boniface Obbo Boniface Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Oonyu Oonyu Oonyu Oonyu Isaiah Isaiah Isaiah Isaiah Isaiah

Stanbic Bank Ltd Barclays Bank Barclays Bank Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Stanbic Stanbic Stanbic Stanbic Bank Bank Bank Bank Bank Ltd Ltd Ltd Ltd Ltd

Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Obbo Boniface Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah

Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Barclays Bank Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd

R1302/03 R1303/03 R1304/03 R1305/03 R1306/03 R1307/03 R1308/03 R1309/03 R410/08 D25/04 R61/08 R895/01 R468/09 D24/04 R123/02 R41/03 D23/04 D10/05 D31/12 R100/10 R1210/01 R178/10 R334/01 R49/02 R759/08 D04/03 R958/12 R727/04 R94/08C R463/09 R12101/10 R1329/10

refund of money to cash office refund of money to cash office refund of money to cash office refund of money to cash office refund of money to cash office refund of money to cash office refund of money to cash office refund of money to cash office Home guard allowance for Aug 2011 Monitoring trip to Tororo ,Mable and districts MS/NUR traveling to Northern Uganda Refund of money borrowed from office Facilitation for Karamoja Team Field visit to Karamoja with EU Ambassador Guard Allowance for Home Guards for February 2011 Home Guard Allowance for March 2011 Travel to Karamoja to participate in the purchasing of animals(Cows &Goats Imprest for May &June 2011 OFFICE REFUND Allowances for OCT &NOV 2011 Imprest for the month of Feb 2012 Imprest for Oct&Nov 2010 Imprest for Jan & Feb 2012 Imprest for Jan &Feb 2011 Office imprest for May &June 2011 Funding editing a Mini documentary on the progress og Government programmes in Karamoja Refund of money borrowed from office Payment for monitoring PRDP activities fourth quater Funds to cater for staff airtickect and pediem (AlinaitweJohn ) while traveling to Juba to attend a meeting Invitation for for International Peace day Advance for Office activities Travel to Nairobi, Kenya to attend a Conference on good Governance(US F&A) 23

4/26/2012 4/26/2012 4/26/2012 4/27/2012 4/27/2012 4/27/2012 4/27/2012 4/27/2012 8/25/2011 4/11/2011 8/11/2011 4/26/2012 9/28/2011 4/11/2011 2/16/2011 3/11/2011 4/11/2011 6/24/2011 5/3/2012 11/3/2011 2/7/2012 11/11/2010 1/25/2012 2/16/2011 8/4/2011 3/18/2011 4/26/2012 5/24/2011 8/24/2010 9/28/2011 9/27/2010 8/24/2010

5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 4,950,000 4,745,000 4,515,000 4,500,000 4,360,000 4,200,000 4,050,000 4,050,000 4,015,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 3,960,000 3,948,000 3,850,000 3,792,954 3,740,000 3,700,000 3,645,000

Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu

Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah

Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic

Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank Bank

Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd

Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Obbo Boniface Obbo Boniface

Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Barclays Bank Barclays Bank

R12001/10 R12002/10 R1230/10 R321/10 R46/03 R4611/10 R6325/10 R578/01 R1250/08 R729/04 R733/04 R2103/09 R13/09 R232/10 R11/08 R27/09 R11/09 D133/09 R233/10 R1291/02 D020/05 D104/08 D136/09 D32/09 D655/12 D83/12

Monitoring facilitation for PRDP Laison Officers from Presidents office for Sept 2010 Monitoring facilitation for PRDP Laison Officers from Presidents office for Oct 2010 Supervision of PRDP by Internal Security Organisation Monitoring Facilitation for PRDP Liason officers from President's Office Facilitation for PRDP Liason officers from Presidents office PRDP Monitoring from Presidents office Monitoring facilitation for PRDP Laison Officers from Presidents office Refund of money borrowed from Cash office Travel to Karamoja to officiate International Youth day celebrations FAcilitation for PS Staff to Luwero- Rwenzori Facilitation for officers accompaying the MOS to Rwakitura to meet a team of Karamoja leaders Travel to UK on invitation by The Lord King of West Bromwich Travel to Kabale to talk with Political leaders Travel to Karamoja for offiocial duty Travel to Adjumani for official duty VIP suite at Heathrow Airport Travel of Mrs Monica Kalemba/Undersecretary information to South Africa to attend an inaugural open Governance Leadership Programme Facilitation for travel to Gulu Travel to Masindifor Hon Minister for Information Refund of money borrowed from office Advance to Mr. Kimpi to purchase motor vehicle seat covers Imprest for July 2011 Advance for stationery and binding copies of New terms of reference for Nimes staff Imprest for Sept 2010 Office running activities Imprest for April 2012 24

11/5/2010 11/5/2010 8/24/2010 12/21/2010 3/18/2011 12/6/2010 8/2/2010 2/22/2012 8/15/2011 5/24/2011 5/26/2011 9/30/2010 9/20/2011 9/27/2010 9/2/2011 9/30/2010 9/27/2010 9/28/2011 9/27/2010 4/26/2012 5/24/2011 8/4/2011 9/28/2011 9/30/2010 4/26/2012 4/30/2012

3,580,000 3,580,000 3,580,000 3,580,000 3,580,000 3,580,000 3,580,000 3,500,000 3,493,000 3,315,000 3,295,000 3,088,177 3,077,000 3,040,000 3,010,000 2,867,940 2,794,370 2,770,000 2,672,000 2,659,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000

Obbo Boniface Obbo Boniface Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Obbo Boniface Oonyu Isaiah Obbo Boniface Obbo Boniface Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah

Barclays Bank Barclays Bank Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Barclays Bank Barclays Bank Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd

D940/12 G228 R1142/04 R122/10 R1235/10 R14/09 R147/10 R2009/03 R4260/10 R466/08 R854/10 D132/09 D42/08 R401/08 D573/08 R852/10 R732/04 D134/09 D131/09 D10/09 D151/09 R010/05 R466/09 R2102/09 D1316/09 R4168/09 R006/05 R012/05 R011/05 R007/05 D100/10

Imprest for the month of December Office Imprest for December 2011 Imprest for the month of April 12 Refund for office activities Imprest for Aug 2010 Imprest for Sept 2011 Imprest for Dec 2010 Imprest for March 2011 Office imprest for July 2010 Imprest for Aug 2011 Imprest for Dec 2010 Fuel for Standby generator Meeting of Leaders of Karamajong community with MPS and Ministers for Karamoja affairs Advance for DSTV premium subscription & printer catridge for Office of the Prime Minister Telephone installation of the office of the Prime Minister Travel to Karamoja to attend the Kalip meeting Facilitation to Kiryandongo Facilitation for PRDP Technical working group meeting Urgent office equipment Facilitation to Dubai 2011 Press Coverage Advance for purchase of Pink papers Support supervision to staff under refugees in HRM issues in th Mbarara refugee desk Prime Ministers technical staff to Kyankwanzi Travel to Cape Town, South Africa to attend the Inaugural Open Leadership Programme Electric walls on floor 7, 8, 12 Allowances for Aug 2011 Facilitation for Prime Minister's Press Unit to Ntungamo Hight allowance for Naduk Florence while returning to Karamoja after medical treatment Facilitation to Kabale & Rukungiri for Wamala Joseph to deliver certificates to the RDC's Advance to procure tonner for US/F&A 's office Travel to Karamoja for official duties 25

12/9/2011 12/20/2011 4/30/2012 11/3/2011 8/17/2010 9/20/2011 12/14/2010 4/4/2011 8/4/2010 8/25/2011 12/21/2010 9/28/2011 8/11/2011 8/15/2011 8/15/2011 12/6/2010 5/3/2011 9/28/2011 9/28/2011 9/28/2011 9/28/2011 5/24/2011 9/28/2011 9/30/2010 9/28/2011 9/28/2011 5/24/2011 5/24/2011 5/24/2011 5/24/2011 11/5/2010

2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 1,998,000 1,992,400 1,987,600 1,950,000 1,945,000 1,940,000 1,740,000 1,680,000 1,630,000 1,600,000 1,600,000 1,479,000 1,401,200 1,400,000 1,377,000 1,361,000 1,340,000 1,230,000 1,200,000 1,195,000

Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Oonyu Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah Isaiah

Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Stanbic Bank Bank Bank Bank Bank Bank Bank Bank Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd

Oonyu Isaiah Obbo Boniface Oonyu Oonyu Oonyu Oonyu Isaiah Isaiah Isaiah Isaiah

Stanbic Bank Ltd Barclays Bank Stanbic Stanbic Stanbic Stanbic Bank Bank Bank Bank Ltd Ltd Ltd Ltd

Oonyu Isaiah Oonyu Isaiah Obbo Boniface

Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank

R3210/11 R56/10 R009/05 D9601/09 R2313/10 R300/10 R4593/10 D130/09 R987/10 D574/08 R1246/09 R1327/10 R1247/09 D37/12 R267/11 R709/10 R48/03 J2012/74 R426/08 R858/11 R9816/02 R986/02 R005/05 R101/10 R454/10 R264/10 R464/09 D331/12 D630/10 D939/12 R130/08

Refund which incurred on fuel Refund for allowance of Principal Policy Analyst Facilitation for Hon. MING to Rwakitura Facilitation for meeting in Kampala office running facilitation to cater for OKems barial Pledge for Fundraising drive to complete the First of Priests Houses Facilitation for meetings Travel to Travel to Ruhaama, Ntugamo, district Advance for a computer side unit for the office of the Prime Minister Fueling PS's vehicles Refund for fuel while on official duty Refund for Allowances for CRIS Magoba Allowances for Jan & Feb 2011 Allowances for Oct &Nov 2010 Allowance for the month of October and November 2011 Travel to Northern Uganda to submit Data on PRDP Additional nights for Jan & Feb 2012 3 Night Allowance for Jul &Aug 2011 Additional allowance for the month of November December 3 NIGHT Allowance for Jan &Feb 2011 3 NIGHT Allowance for Jan &Feb 2011 Facilitation for the press team for Karamoja Affairs travel to Kotido Travel to Soroti to attend NUSAF 2 Support Mission workshop Office imprest Refund of money fro beatrice kimera and Asuman s UVAB STAFF Refund for purchase of new spectacles Allowances for March 2012 Allowances for Dec 2010 Allowance for the month of Dec 2011 Allowances for Sept 2011 26

11/10/2010 12/14/2010 5/24/2011 9/28/2011 9/27/2010 11/18/2010 8/2/2010 9/28/2011 11/30/2010 8/15/2011 9/27/2010 11/22/2010 9/27/2010 1/25/2012 11/10/2010 11/3/2011 3/18/2011 1/25/2012 8/15/2011 12/6/2010 2/28/2011 2/28/2011 5/24/2011 10/6/2010 8/24/2010 11/22/2010 9/28/2011 2/29/2012 12/14/2010 12/9/2011 9/8/2011

1,081,200 1,080,000 1,050,000 1,005,000 1,000,000 1,000,000 1,000,000 900,000 875,000 800,000 800,000 771,500 660,000 560,000 560,000 560,000 550,000 540,000 540,000 540,000 540,000 540,000 530,000 515,000 500,000 412,100 335,000 280,000 280,000 280,000 280,000

Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Obbo Boniface Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Obbo Boniface Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Obbo Boniface Oonyu Isaiah Oonyu Oonyu Oonyu Oonyu Oonyu Isaiah Isaiah Isaiah Isaiah Isaiah

Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Barclays Bank Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Barclays Bank Stanbic Bank Ltd Stanbic Stanbic Stanbic Stanbic Stanbic Bank Bank Bank Bank Bank Ltd Ltd Ltd Ltd Ltd

R1416/03 R208/02 R21/08 R22/10 R27/07 R3218/10 R33/10 R37/05 R38/09 R426/05 R6322/10 R7803/10 R7813/10 Y2036 D1050/12 D136/11 D33/03 D67/11 R36/09 R374/09 R4132/10 R634/10 R777/04 R412/09 R465/09 D30/10 R3106/10 R390/09 R6340/10 R51/11 R7/09 R1162/04 D1201/10 D31/10 R467/09

Allowances for March 2011 Allowances for February 2011 Allowances for AUG 2011 Allowances for Aug 2010 Allowances for July 2011 Allowances for Sept 2010 Allowances for Aug 2010 Allowances for May 2011 Allowance for Aug 2010 Allowances for June 2011 Allowances for Dec 2010 Allowances for July 2010 Allowances for July 2010 Night Allowance Addition 3 Night for dec 2010 3 night Allowance for OCT 2011 3 night Allowance for March 2011 3 night Allowance for Nov 2011 3 Night Allowance for Sept 2011 Additional allowance for the month of sep 2010 3 night Allowance for Aug 2010 3 night Allowance for July 2010 3Nght allownce for the month of April 11 Advance for modem of PS Advance for purhase of Modem for US F&A Settling -in- Allowance and transport Allowance for Aug 2010 Additional allowance for the month of sep 2010 3 night Allowance for July 2010 Refund of money paid to Daya Allowance for Home Guard for GCW for Sept 2011 Allowance for the month of April 2012 Au meeting chaired by Rt Hon PM Au meeting Geo im work group meeting

3/18/2011 2/16/2011 8/25/2011 8/17/2010 7/28/2011 9/27/2010 8/17/2010 5/26/2011 9/27/2010 5/30/2011 12/21/2010 8/2/2010 8/2/2010 12/20/2011 12/29/2010 11/3/2011 4/4/2011 11/7/2011 9/28/2011 11/10/2010 8/26/2010 8/17/2010 4/26/2011 9/28/2011 9/28/2011 11/5/2010 8/26/2010 10/6/2010 8/17/2010 11/10/2010 9/20/2011 4/30/2012 11/5/2010 11/5/2010 9/28/2011

280,000 280,000 280,000 280,000 280,000 280,000 280,000 280,000 280,000 280,000 280,000 280,000 280,000 280,000 270,000 270,000 270,000 270,000 270,000 270,000 270,000 270,000 270,000 260,000 260,000 223,649 210,000 210,000 210,000 150,000 150,000 140,000 120,000 120,000 100,000 2,916,833,943

Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Obbo Boniface Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Oonyu Isaiah Obbo Boniface Obbo Boniface Oonyu Isaiah

Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Barclays Bank Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Stanbic Bank Ltd Barclays Bank Barclays Bank Stanbic Bank Ltd

27

15) DETAILS OF ACCOUNTABILITIES REVIEWED

Agaba Patricia Ruhinda INVOICE NUMBER R526/10 DESCRIPTION/PURPOSE Movement of People for resettling of Bududa Survivors and flood victims date 6-Dec-10 AMOUNT 99,200,000 REMARKS R28/04 Additional items for Bududa victims at kiryandongo settlement centre 19-Apr-11 99,000,000 Fuel accountability is doubtfull.eg Key fuel station located at old Portbell road gave reciepts from 1040795 upto 104800 serially following each other yet she was drawing fuel on different days. On the 6th November receipt no 1040797 and on the 3rd of Dec almost one month later 1040798 was issued implying she was the only customer for the whole month. Accountability appears forged Though the A/O expressly directed the PA to pay the 96 million to the service provider to supply tarpaulins, the money was instead advanced to the officer. The company which purportedly supplied the tarpaulins deals in scholastic materials and denied ever dealing in tarpaulins on phone. shs 23 million hotel charges at a rate of 150,000 full board accommodation were passed on to the officer instead of paying the hotel direct. No attendance sheets attached. All officials invited came with drivers implying they used official cars which are fuelled; however there was a provision to pay 19 million fuel refunds to govt officials. Signatures for fuel recipients appeared doubtful

D13/11

Teso regional workshop to harmonize and adopt the preliminary assessment of service delivery

10-Nov-11

60,037,000

28

R011/02

Emergency procurement of food & non food relief items to fire victims in Karamoja

10-Feb-11

50,210,000

This was a refund of funds borrowed from SAS as spending occurred in Dec 2010 while payment was in Feb 2011 clearly indicating that SAS lent government money which is an anomaly. Whereas the fuelled vehicle according to the fuel receipt was UG 0344Z the offloaded and loaded truck is UG 0123Z. Loading and offloading charges are for only one vehicle but two trailers were fuelled with fuel worth 4 million. Evidence availed indicated that shs 10 million was deposited on Hon Musa Echweru's account in Centenary bank Soroti branch by Ndagire Sarah. No detail of the purpose was availed. Payments were made in feb 2011 but receipts are for dec 2010. The P/S referred the requisition to the Head PDU but the procurement process was never handled, instead micro procurement was used.

R017/02

Advance for ploughing plots at Kiryandongo settlement centre for the Bududa landslide survivors

10-Feb-11

44,000,000

James Okuja Regional consultative work shops on departmental program 306,800,000 The signatures for allowance recipients appear forged. Despite having a total of 14 vehicles, no single allowance was paid to a driver. There were 7 regions and 6 officers per region giving a total of 42 implying that we needed a total of 2 vehicles to take the 6 officers per region. However fuel receipts attached show that all 14 vehicles were moving to each and every region. This appears fictitious and only used to account. From the above all the accountability appears forged and money is recoverable.

Nakabugo Rose R4596/10 UPDF Team in the Elgon Mountains 2-Aug-10 6,700,000 Doubtful payments as receipt No.2791 worth 472,000 was used on 7/92010 and receipt No. 2779 worth 124,000 was used on 9/9/2010

29

R66/02

R50/02

Support towards development of contigency plans for Karamoja Transport tarpaulin & purchase nails for the homeless communities in Kotido & Kityandongo

10-Feb-11

10,950,000

Budget not attached to justify the expenditure

10-Feb-11

10,520,000

Vehicle which consumes 550 ltr of diesel worth shs 1,817,500 vide reciept no 2806 was not named. Mulungi David (driver) was given 4 nights allowance but the vehicle he was driving was not named 35 bags of nails transported by 2 trailers yet a bag of nails is keg and trailer can load 20 tons i.e 400 bags. No evidence of delivery, goods not recorded in stores. No evidence of food delivered was availed. The only receipts attached are for fire wood worth 4,500,000 and fuel worth shs 3,738,500 taken from Total Ntinda.6 truck of firewood was purportedly procured in kigumba; however 2 trailers consuming 1200 litres of fuel were taken from kampala to transport the firewood to Kiryandongo 10km away from kigumba. Scholastic materials for Panyondoli P/S showed that delivery notes instead of receipts were attached as evidence of payment for goods. no evidence of delivery of goods to pupils

R010/02

Delivery of food relief to displaced people of Bududa in Kiryandongo district

10-Feb-11

8,900,000

R45/02

Facilitation towards the newly relocated students Panyandoli Pri. Sch. in Kiryandongo district Advance for purchase of sugar, salt & soap for the Bududa people ressettlement in Kiryandongo

10-Feb-11

7,100,000

R758/02

21-Feb-11

25,150,000

Cash sale Reciept no 882 from Bulwanyi traders for purchase of 58 bags of sugar worth shs 15,660,000 appears doubtful the same applies to reciept no 1815 from Kizza stores for purchase of 280 cartons of salt and 120 cartons of soap totalling to shs 8,340,000

30

R529/02

Emergeny response to election violence

21-Feb-11

11,415,000

Paid 10 nights allowance to 13 officers and 2 drivers worth 14,840,000 yet there is no evidence of travel. Drew fuel from Total Ntinda 16/2/2011-UAA 443N 63 litres,on 16/2/2011 UAA 443N 65 litres and from Kobil bombo road on 19/2/2011 UAA 864N, all stations are in the city centre, so officers were not out of station. Also hired 30 chairs from Buganda road flats and the use was not explained. Evidence of delivery of beans worth 26,000,000 and posho worth shs 52,000,000 not availed. However no evidence was availed to show that the goods were taken on charge. Unit cost of maize appears to be more than that of beans which appears irregular.

D41/12

Emergency procurement of Maize flour and Beans for flood affected areas of Namalu in Nakapiripirit

27-Jan-12

81,940,000

Muwanika Abdul D116/02 Facilitation to cater for MDG Training workshops in Eastern,Western and Nothern Regions Facilitation to cater for MDG Training workshops in Eastern,Western and Nothern Regions Preparation and training of District on the Baraza roll-out 14-Feb-11 88,544,000 Photocopies of accountability showed that funds totaling to UGX 16,120,000 were paid to various officers without the rate justification and the purpose for payment was not known Money paid back to Boniface Obbo 19/4/2012 purportedly claimed to be double payment and there is no evidence of rebanking from accounts

D712/04

19-Apr-11

88,000,000

R1206/10

23-Nov-10

57,445,000

Two RDC's were paid allowances totaling to 1,800,000 for one day a rate which is not justifiable. Twelve sub county officials were paid a total of 3,000,000 each at 250,000 per day and the rate and type of allowance was not justified.

31

R553/10

Regional MDG's Monitoring Trainning workshops for Western Region

27-Sep-10

44,272,000

R528/10

Regional MDG's Monitoring Trainning workshop for Eastern region

6-Dec-10

44,272,000

Hotel bills worth UGX 12,195,000 for baraza in central were not supported by attendance list. 3,000,000 paid to Master links ltd for computer hire could not be justified as there were no details of number of computers hired and how the rate per computer was arrived at. Four ministry officials were paid 1,200,000 at rate of 300,000, had no basis Hotel funds worth 16,250,000 should have been paid directly. Signatures on attendance list differ from those acknowledging receipts of money on 12/2/2011. 28 people attended on day one but with 11 facilitators and 17 administrative officers from Kampala each paid an allowance of 340,000.This appears irregular as the number of facilitators is almost equal to the trainees. 28,368,900 bills paid to Sunset hotel international for full board , break down of the figure not provided. No attendance sheet. shs 900,000 was included as vehicle hire yet allowances were paid to 4 OPM drivers, casting doubt on the hire of vehicles. No allowances to OPM or Health staff who facilitated creating doubt as to whether the workshop took place.

D708/11

Facilitation to cater for Pandemic Influenza sector workshop

18-Nov-10

32,350,000

Norbert Katsirabo INVOICE NUMBER R150/04 DESCRIPTION Minister of State for Luwero meeting with District leaders PAYMENT DATE 26-Apr-11 AMOUNT 121,962,500 AUDIT REMARKS Signatures appear forged. All paid allowances are at a full rate for 3 days and nights, however workshop provided lunch and tea. Picture inserted in the report is for very few people yet 150 people signed for funds. No attendance sheet yet hotel were paid for 3 days meals.

32

R741/08

Meeting of Minister for Luwero with district leaders in 20 districts of Luwero

25-Aug-11

83,563,800

R42/03

Facilitation of field Supervision and Monitoring for 3rd Quarter 2010/11 LRDP meeting with RDC's, CAO's and District Focal Point persons

10-Mar-11

11,472,000

R05/03

9-Mar-11

56,028,400

Dhikusooka Cyprian R29/04 R19/04 Kiryandongo Housing project Supervision and implementation of Payandori building project 19-Apr-11 19-Apr-11 45,410,000 44,400,000

Workshop for districts officials held at OPM boardroom. Signatures of drivers are doubtful Meeting was one day so why pay for two night allowances. Appearance is that one person forged signatures for all the other purported participants. Receipts No 5039 from Jose Catering solutions was issued on 23/8/2011 while an earlier receipt No.5010 from the same company was issued on 6/9/2011 (Later date). Receipts from Zerida Mbahable issued two weeks apart follow each other. Signatures for allowances differ from signatures for fuel for the same officials. Accountability all appears forged Accountability is only for paying drivers 10 nights and buying fuel for 5 cars. Officers who undertook the exercise not mentioned. Vehicles kept on shifting from petrol to diesel. Accountability appears fictitious Signatures for RDC's and CAO's differ greatly from earlier signatures. Workshop was in Africana, however no invoice was presented, officer paid 11,520,000 to the hotel and the hotel simply increased his deposit to 16,520,000 implying no service was offered and the funds could have been claimed later.

No accountability attached Allowances were paid 4th April, 15 days before money was sent to officers account (19th April). Vehicle no UG 0102Z was fully serviced on the 18th and 21st of May, 3 days apart, an exaggeration. Implies all the accountabilities were forged, thus funds are recoverable

33

Labour for construction of 100 houses in Kiryandongo Emergency Assistance of fire outbreak victims in Pabbo

165,350,000

All schedules have signatures of recipients which appear forged.

10,600,000

Procurement of plastic tanks

20,280,000

Kezabu Beatrice R602/02

reciept attached is of 10 bales at a unit piece of 30,000 the total amount was wrongly put at 6,000,000 and the receipt is in the names of Odong martin. There was no justification for using a trailer which consumed 800 litres of fuel to t/port 200 blankets. Though the delivery form indicates delivery of 200 blankets; the attached table indicates receipt of 400 blankets. The 2nd receipt appears doubtful. Taking 4 days to deliver 200 blankets to the LC Chairman in Kiryadongo is an exaggeration and the allowances are recoverable. Duplicate copy of reciept of shs 18,900,000 from Borek construction company attached, duplicate cannot be used to account Does not indicate how many tanks were procured. No evidence of delivery of the tanks.

District level transport Logistics Bukwo and Kapchorwa food deliveries Phase iv Allowances for Drivers & turn boys while delivering relief food to Karamoja, Bududa, Nutaleja & other parts of the country District level transport logistics

24-Aug-10

14,500,000

R48/02

14-Feb-11

23,100,000

Does not mention the destination of food,Serial Numbers of receipts from the same station follow each other and yet the dates are different. Implying that either she colluded with the station officers or has own receipt book Signatures for drivers appear forged as they keep differing from one schedule to another. No evidence that the turn boys got their money.

D077/11

23-Feb-12

29,340,000

34

D930/08

Allowances for truck drivers, T/Boys for food deliveries Facilitation to cater handling charges during food delivery Transporting food staffs

23-Feb-12

32,000,000

D137/12

26-Apr-11

49,550,000

Fuel Receipts serially numbered and following each other although the dates range from2/05/11 to 6/05/11 implying that she had her own receipt book. Only invoices attached, No receipts. Serial Numbers of the invoices from the same station follow each other and yet the dates are different. Invoices can not be used to account

192,160,000,

Transporting food staffs to disaster affected areas

180,798,000 Destinations not mentioned and though all money was paid cash, there are no receipts attached but rather invoices and these were following each other. Implying she didnt pay thus the money is recoverable. 122,623,900 Destinations not mentioned and all money was paid cash. However,there are no reciepts attached but rather invoices and proforma invoices and these were following each other. Implying she didnt pay thus the money is recoverable.

OWOR JOHN MARTIN 7221990 3/15/2011

AUDIT REMARKS 68,828,000 Purchased 50 cartons of salt from Sunrise Hardware for Bududu victims and inquiry from the shop revealed that they deal in only building materials. Purcahsed turpaulins, nails, Kerosene and lanterns the same items were purhased by Mastula Nabukenya and Agaba patricia in the same period. Accounting officer directed that turpalines should be bought using a competitive procurement process not microprocurement. Officers attached a receipt from Nenkya Lunaku for procurement of tarpaulins.

35

Nenkya Lunaku confirmed on phone that they had not dealt with officers of OPM.

1106832

8/31/2010

55,023,000

21430338

Transporting victims and their property from Bududa to Kiryandongo

6/12/2012

The trailer purported to have been used from 22/2/201125/2/2011 was actually delivering food to Rakai according to food ledger over the same period. Using 850 litres of diesel to travel to Kiryandongo is an exaggeration. 21,460,000 Vehicle No. UG 0123Z purportedly used from 15/10/2010-20/10/2010 was actually transporting food to Bududa over the same period.

36

16) INVOICES FRAUDULENTLY APPROVED BY KAZINDA GEOFFREY

EFT_NO 1343135 1343136 1343137 1343138 1343139 1343140 1343141 1343143 1343144 1343145 1343146 1343147 1343148

PAYMENT_D ATE 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011

INV_NO D138/02 D139/02 D121/02 D106/02 D126/02 D127/02 D135/02 D109/02 D134/02 D108/02 D117/02 D104/02 D111/02

DESCRIPTIO N Refund of cash advances to verous perso Refund of cash advances to verous perso Facilitation to cater for the transfer o Supply of food to OPM Facilitation to cater for refugee settlm Facilitation to cater for workshops civ Payment for supply of Food to OPM Supply of food to OPM Payment for supply of Food to OPM Supply of food to OPM Payment for air tickets served to OPM Supply of food to OPM Supply of food

AMOUNT 70,282,062 61,459,250 43,740,000 30,000,000 121,080,000 55,233,000 17,000,000 30,000,000 17,000,000 30,000,000

CREATIO N DATE 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011

CRT_BY YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO

INV_APP _DATE 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011

INV_APP_B Y GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

SUPPLIER Office Of The Prime Minister.Cash Office Of The Prime Minister.Cash Agaba Patricia Ruhinda ASB Enterprises Ltd Aziku Patrick Bakalikwila J.J Bambakire General Enterprises Bimala Enterprises Bugabi General Enterprises Bulondos Apartments Limited Bunyonyi Safaris Ltd Christ Embassy Enterprises Dakakyu

105,300,000 30,000,000

37 30,000,000 02/11/2011

to OPM 1343150 1343155 1343157 14/02/2011 14/02/2011 14/02/2011 D100/02 D105/02 D113/02 Supply of food to OPM Supply of food to OPM Supply of food to OPM Supply of food to OPM Facilitation to cater for refugee settle Payment for supply of Food to OPM Facilitation to cater for meetings with Supply of food to OPM Arreas of outstanding debt on repares of Supply of food to OPM Supply of food to OPM Faciltation to cater for CD and other ph Payment for supply of Food to OPM 30,000,000 30,000,000 30,000,000 02/11/2011 02/11/2011 02/11/2011 YKASOLO YKASOLO YKASOLO 02/12/2011 02/12/2011 02/12/2011 GKAZINDA GKAZINDA GKAZINDA

1343159 1343160 1343162 1343164 1343169 1343170

14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011

D115/02 D128/02 D137/02 D124/02 D107/02 D131/02

30,000,000 73,249,000 30,000,000

02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011

YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO

02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Enterprises Limited Jesus Enterprises Kapitol Hospitality Ltd Katikamu General Suppliers (U) Ltd. Kawesi Dauda and Sons Kazungu David Apollo Kiaga Uganda Limited Kiwanuka Christine MJZ Enterprises Maka Motor Works Ltd Maliaka Enterprises Mbalaba Enterprises Limited Munghinda Apollo Benon Munoah Trading Limited

126,730,000 30,000,000 54,338,617

1343171 1343172 1343177 1343178

14/02/2011 14/02/2011 14/02/2011 14/02/2011

D102/02 D110/02 D140/02 D133/02

30,000,000 30,000,000 22,600,000 17,000,000

02/11/2011 02/11/2011 02/11/2011 02/11/2011

YKASOLO YKASOLO YKASOLO YKASOLO

02/12/2011 02/12/2011 02/12/2011 02/12/2011

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

38

1343180 1343182 1343188 1343190 1343192 1343193 1343195 1343197 1343199 1343199 1343202 1343206 1343207

14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011 14/02/2011

D116/02 D120/02 D122/02 D112/02 D123/02 D118/02 D103/02 D130/02 D129/02 D129/02 D136/02 D119/02 D114/02

Facilitation to cater for MDG Training w Facilitation to cater for the transfer o Facilitation to cater for the transfer o Supply of food to OPM Facilitation to cater for the transfer o Recoupment of office Imprest to the Cash Supply of food to OPM Arreas of outstanding debt Fuel for the month of Feb 2011 Fuel for the month of Feb 2011 Payment for supply of Food to OPM Facilitation to cater for Demining activ Supply of food to OPM

88,544,000 99,244,000

02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011 02/11/2011

YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO

02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011 02/12/2011

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Muwanika Abdul Nakabugo Rose New CALTEX Ntinda Service Station Nsuka General Supplies Okuja, James Oonyu Isaiah Rural Enterprises Ssertom Enterprises Ltd Standard Chartered Bank (Fuel) Standard Chartered Bank (Fuel) Triangle (U) Ltd Woboya Vincent Wobulenzi Enterprises & General Suppliers

187,600,000 30,000,000 90,810,000 27,817,020 17,000,000 60,600,000 58,955,700 58,955,700 17,000,000 74,750,000 30,000,000

39

1353894 1353895 1353896 1353897 1353898 1353899 1353900 1353901

16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011

R1622/03 D503/03 R1617/03 R1606/03 D520/03 R1608/03 R1601/03 D512/03

1353902 1353903 1353903 1353904 1353905 1353906 1353907 1353908

16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011

R1614/03 D510/03 D509/03 R1610/03 R1609/03 D519/03 R1624/03 R1616/03

Allowances for March 2011 Facilitation tocater for Activities in Allowances for March 2011 Allowances for March 2011 10 days allowance while with the Ministe Allowances for March 2011 Allowances for March 2011 Advance to purchase stationery for PO me Allowances for March 2011 Facilitation to cater Bududa Kiryandongo Facilitation to cater Bududa Kiryandongo Allowances for March 2011 Allowances for March 2011 Payment for subscripition for the busine Allowances for March 2011 Allowances for

220,000 43,050,000 275,000 280,000 900,000 360,000 275,000 150,000

15/03/2011 02:09:25 15/03/2011 01:37:54 15/03/2011 01:42:13 15/03/2011 01:15:22 15/03/2011 05:46:42 15/03/2011 01:18:46 15/03/2011 12:56:48 15/03/2011 05:13:52 15/03/2011 01:28:08 15/03/2011 02:26:10 15/03/2011 02:19:03 15/03/2011 01:21:55 15/03/2011 01:20:17 15/03/2011 05:40:12 15/03/2011 02:13:04 15/03/2011

LNALWANGA YKASOLO LNALWANGA LNALWANGA YKASOLO LNALWANGA LNALWANGA YKASOLO

16/03/2011 09:32:32 16/03/2011 09:32:30 16/03/2011 09:32:31 16/03/2011 09:32:27 16/03/2011 09:32:39 16/03/2011 09:32:27 16/03/2011 09:32:26 16/03/2011 09:32:37 16/03/2011 09:32:28 16/03/2011 09:32:34 16/03/2011 09:32:34 16/03/2011 09:32:28 16/03/2011 09:32:27 16/03/2011 09:32:39 16/03/2011 09:32:33 16/03/2011

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA Bbalangulo Sarah Birungi Emilly Karuma Dhikusooka Cyprian Dhikusooka Cyprian Kadukulu Solomon Wajje Kagaba Bob Sira Katende Joyce Babirye Kavuma Peter Kekimuri Rose Agaba Patricia Ruhinda Akia Damalie Anyait Harriet Asiimwe Apollo Avu Elly Biliku

450,000 15,000,000 30,000,000 330,000 330,000 75,000 275,000 330,000 40

LNALWANGA YKASOLO YKASOLO LNALWANGA LNALWANGA YKASOLO LNALWANGA LNALWANGA

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

1353909 1353910 1353911 1353912 1353913 1353914 1353915 1353915 1353916 1353918 1353919 1353920 1353921 1353922 1353922

16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011

R1612/03 R1600/03 D510/03 R1623/03 R1620/03 R1615/03 D515/03 R1605/03 R1629/03 D501/03 D502/03 R1621/03 R42/03 D513/03 D512/03

March 2011 Allowances for March 2011 Allowances for March 2011 Allownce and transport while in Bududa o Allowances for March 2011 Allowances for March 2011 Allowances for March 2011 Advance to procure a Filling Cabinate fo Allowances for March 2011 Allowances for March 2011 Facilitation t o cater for MGD Traing ac Facilitation t o cater for MGD Traing ac Allowances for March 2011 Advance for follow up on the JICS progre Funds to cater for Monitoring of Veteran Funds to cater for Monitoring of Veteran

220,000 220,000 990,000 220,000 420,000 550,000 500,000 270,000 330,000 44,000,000 44,000,000 360,000 1,980,000 40,000,000 57,000,000

01:35:34 15/03/2011 01:25:03 15/03/2011 12:32:54 15/03/2011 05:03:36 15/03/2011 02:11:15 15/03/2011 02:06:18 15/03/2011 01:29:47 15/03/2011 05:24:14 15/03/2011 01:13:48 15/03/2011 02:25:13 15/03/2011 01:30:30 15/03/2011 01:34:00 15/03/2011 02:08:05 15/03/2011 11:42:27 15/03/2011 02:37:54 15/03/2011 02:35:59

LNALWANGA LNALWANGA YKASOLO LNALWANGA LNALWANGA LNALWANGA YKASOLO LNALWANGA LNALWANGA YKASOLO YKASOLO LNALWANGA IBIRUNGI YKASOLO YKASOLO

09:32:30 16/03/2011 09:32:28 16/03/2011 09:32:25 16/03/2011 09:32:37 16/03/2011 09:32:32 16/03/2011 09:32:32 16/03/2011 09:32:28 16/03/2011 09:32:38 16/03/2011 09:32:27 16/03/2011 09:32:34 16/03/2011 09:32:29 16/03/2011 09:32:30 16/03/2011 09:32:32 16/03/2011 09:32:23 16/03/2011 09:32:35 16/03/2011 09:32:35

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Kitaka Elijah Leti Godfrey Patrick Lukabu Brian Makutubu Moses Mirembe Getrude Mirembe Irene Mpanga Godfrey Mpanga Godfrey Mugerwa Micheal Muwanika Abdul Muwanika Abdul Muwanika Abdul Mwenyi Davis Caxton Mandu Mweru Samuel Byachi Mweru Samuel Byachi

41

1353923 1353924 1353925 1353926 1353927 1353928 1353929 1353930 1353931 1353932 1353932 1353933 1353934 1353935 1353936

16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011 16/03/2011

R1618/03 R1628/03 R1602/03 R1611/03 R1603/03 D516/03 D506/03 D504/03 D505/03 R11/03 R10/03 D517/03 R1619/03 R40/03 R1607/03

Allowances for March 2011 Allowances for March 2011 Allowances for March 2011 Allowances for March 2011 Allowances for March 2011 Fuel for office running during the month Facilitation to cater the on going draou Facilitation to cater forthe Inspection Facilitation to cater forthe Inspection Travel to Teso and Lango sub region Claim for facilitation to Kiryandongo Advance to cater for the newly recruted Allowances for March 2011 Delivery of 2469 bags Cement to Gulu Allowances for March 2011

500,000 330,000 275,000 330,000 275,000 61,080,000 97,850,000 59,446,000 40,000,000 1,965,000 1,440,000 700,000 330,000 89,973,500 280,000

15/03/2011 01:43:48 15/03/2011 02:22:33 15/03/2011 01:04:26 15/03/2011 01:23:24 15/03/2011 01:07:32 15/03/2011 02:31:08 15/03/2011 02:02:26 15/03/2011 01:42:31 15/03/2011 01:54:13 15/03/2011 04:34:03 15/03/2011 04:30:53 15/03/2011 05:28:49 15/03/2011 01:45:37 15/03/2011 11:30:05 15/03/2011 01:17:15

LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA YKASOLO YKASOLO YKASOLO YKASOLO IBIRUNGI IBIRUNGI YKASOLO LNALWANGA IBIRUNGI LNALWANGA

16/03/2011 09:32:31 16/03/2011 09:32:34 16/03/2011 09:32:26 16/03/2011 09:32:28 16/03/2011 09:32:26 16/03/2011 09:32:35 16/03/2011 09:32:32 16/03/2011 09:32:31 16/03/2011 09:32:31 16/03/2011 09:32:36 16/03/2011 09:32:36 16/03/2011 09:32:39 16/03/2011 09:32:31 16/03/2011 09:32:20 16/03/2011 09:32:27

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Nakubulwa Hawa Nampandu Asavia Philip Namusisi Margaret Nangoku Alice Nangoma Betty Office of Prime Minister Fuel Okuja, James Owiny, Richard Owiny, Richard Sabiiti, George Sabiiti, George Senkooza Yunia Senyonga K Paul Seroma Ltd Sserwadda Andrew

42

1353937 1353938 1353939 1353940

16/03/2011 16/03/2011 16/03/2011 16/03/2011

R1604/03 R41/03 R9/03 D518/03

1728350 1732080 1735027 1738144 1738148

21/02/2011 28/02/2011 18/03/2011 04/04/2011 04/04/2011

D129/02 D209/02 R1613/03 R43/03 R24/03

Allowances for March 2011 Repairs of UG 0338Z LPO 3628 Facilitation of deliver special document 2 days allowance while on official duti Fuel for the month of Feb 2011 Supply of food staf to OPM Allowances for March 2011 Supply of Digital Cameras LPO 3614 Supply of 200Bags of Maize Flour LPO 365 Supply of 200Bags of Maize Flour LPO 365 Supply of 200Bags of Maize Flour LPO 365 Supply of Relief Food (Maize Flour ) 200

220,000 3,644,451 540,000 180,000

15/03/2011 01:10:02 15/03/2011 11:37:10 15/03/2011 04:25:00 15/03/2011 05:35:07 02/11/2011 26/02/2011 12:10:02 15/03/2011 01:26:37 15/03/2011 11:50:39 15/03/2011 12:34:20 15/03/2011 12:22:28 15/03/2011 12:24:05 15/03/2011 12:10:06

LNALWANGA IBIRUNGI IBIRUNGI YKASOLO

16/03/2011 09:32:27 16/03/2011 09:32:22 16/03/2011 09:32:36 16/03/2011 09:32:39 02/12/2011 28/02/2011 09:25:35 16/03/2011 09:32:28 16/03/2011 09:32:23 16/03/2011 09:32:25 16/03/2011 09:32:24 16/03/2011 09:32:24 16/03/2011 09:32:24

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Sserwanga Setebere Toyota Uganda Ltd Tumwebaze Deus Wambuzi Siraj M Standard Chartered Bank (Fuel) Mbalaba Enterprises Limited Rubaramira Festus Access It Limited Acowa Holdings Ltd. All Comm Trading Company Ltd Bazzea Trading Store Buzaaya Enterprises Uganda Ltd

58,955,700 85,000,000 220,000 6,596,200 30,000,000

YKASOLO LNALWANGA LNALWANGA IBIRUNGI IBIRUNGI

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

1738155

04/04/2011

R20/03

30,000,000

IBIRUNGI

GKAZINDA

1738189

04/04/2011

R21/03

30,000,000

IBIRUNGI

GKAZINDA

1738196

04/04/2011

R31/03

30,000,000

IBIRUNGI

GKAZINDA

43

1738214

04/04/2011

R25/03

1738215

04/04/2011

R26/03

1738219 1738222

04/04/2011 04/04/2011

R32/03 R27/03

1738244 1738261

04/04/2011 04/04/2011

R30/03 R22/03

1738418

04/04/2011

R23/03

1738929 1738930 1738931 1738932

04/06/2011 04/06/2011 04/06/2011 04/06/2011

D750/04 D760/04 D751/04 D753/04

Supply of 200Bags of Dry Beans LPO 3658 Supply of 200Bags of Dry Beans LPO 3659 Supply of Relief Food (Maize Flour ) 200 Supply of 200Bags of Dry Beans LPO 3660 Supply of Relief Food (Maize Flour ) 200 Supply of 200Bags of Maize Flour LPO 365 Supply of 200Bags of Maize Flour LPO 365 Payment for the supply of Maize floor to Payment for the supply of Maize floor to Payment for the supply of Maize floor to Payment for the supply of Maize floor to

34,000,000

15/03/2011 12:38:38 15/03/2011 12:40:49 15/03/2011 12:11:32 15/03/2011 12:43:44 15/03/2011 12:08:20 15/03/2011 12:25:38 15/03/2011 12:27:05 04/06/2011 04/06/2011 04/06/2011 04/06/2011

IBIRUNGI

16/03/2011 09:32:25 16/03/2011 09:32:26 16/03/2011 09:32:24 16/03/2011 09:32:26 16/03/2011 09:32:23 16/03/2011 09:32:24 16/03/2011 09:32:24 04/06/2011 04/06/2011 04/06/2011 04/06/2011

GKAZINDA

Gemuru Enterprises Geofro and Family Limited Haqi Investments Limited Hoodrama (U) Limited Kam Suppliers Khadali Foundation Seika General Supplies ASB Enterprises Ltd Bazzea Trading Store Bimala Enterprises Bulondos Apartments Limited

34,000,000

IBIRUNGI

GKAZINDA

34,000,000 34,000,000

IBIRUNGI IBIRUNGI

GKAZINDA GKAZINDA

30,000,000 30,000,000

IBIRUNGI IBIRUNGI

GKAZINDA GKAZINDA

30,000,000

IBIRUNGI

GKAZINDA

92,000,000 92,000,000 92,000,000 92,000,000

YKASOLO YKASOLO YKASOLO YKASOLO

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

44

1738933 1738934

04/06/2011 04/06/2011

D755/04 D758/04

Payment for the supply of Maize floor to Payment for the supply of Maize floor to Payment for the supply of Maize floor to Payment for the supply of Maize floor to Facilitation to conduct regioanl assessm Payment for the supply of Maize floor to Payment for the supply of Maize floor to Payment for the supply of Maize floor to Payment for the supply of Maize floor to Additional items for Bududa victims at k Supplementary food items for Bududa land Salary for DVPO for Dec 2010

92,000,000 92,000,000

04/06/2011 04/06/2011

YKASOLO YKASOLO

04/06/2011 04/06/2011

GKAZINDA GKAZINDA

1738935 1738936 1738937

04/06/2011 04/06/2011 04/06/2011

D756/04 D761/04 R150/04

92,000,000 92,000,000 1,100,000

04/06/2011 04/06/2011 04/06/2011

YKASOLO YKASOLO LNALWANGA

04/06/2011 04/06/2011 04/06/2011

GKAZINDA GKAZINDA GKAZINDA

Dakakyu Enterprises Limited Katikamu General Suppliers (U) Ltd. Kawesi Dauda and Sons Khadali Foundation Kirungi Raymond MJZ Enterprises Mbalaba Enterprises Limited Nsuka General Supplies Wobulenzi Enterprises & General Suppliers Agaba Patricia Ruhinda Agaba Patricia Ruhinda Annet Kisaka Magolo

1738938 1738939 1738940 1738941

04/06/2011 04/06/2011 04/06/2011 04/06/2011

D752/04 D754/04 D759/04 D757/04

92,000,000 92,000,000 92,000,000 92,000,000

04/06/2011 04/06/2011 04/06/2011 04/06/2011

YKASOLO YKASOLO YKASOLO YKASOLO

04/06/2011 04/06/2011 04/06/2011 04/06/2011

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

1741629 1741629 1741630

19/04/2011 19/04/2011 19/04/2011

R28/04 R26/04 R17/04

99,000,000 22,251,000 444,000

16/04/2011 02:49:55 16/04/2011 02:32:58 15/04/2011 09:38:01

IBIRUNGI IBIRUNGI IBIRUNGI

18/04/2011 06:39:33 18/04/2011 06:39:29 18/04/2011 06:39:03

GKAZINDA GKAZINDA GKAZINDA

45

1741631 1741632 1741633 1741634

19/04/2011 19/04/2011 19/04/2011 19/04/2011

R804/04 R905/04 R807/04 R652/04

1741635 1741636 1741637 1741638 1741638 1741638 1741638 1741638 1741638 1741638

19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011

R806/04 D817/04 D13/04 D501/04 D500/04 D499/04 D498/04 D497/04 D496/04 D495/04

&Jan 2011 Supply of food staff to OPM Supply of food staff to OPM Supply of food staff to OPM 3rdg Qter disbursment of LRDP funds to D Supply of food staff to OPM Facilitation to cater for monitoring act Allowance for April 2011 Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the

27,000,000 27,000,000 27,000,000 74,937,518

16/04/2011 02:06:24 16/04/2011 02:47:44 16/04/2011 02:12:42 16/04/2011 03:46:44 16/04/2011 02:10:24 18/04/2011 11:44:03 15/04/2011 05:08:42 16/04/2011 02:38:05 16/04/2011 02:35:32 16/04/2011 02:33:49 16/04/2011 02:31:46 16/04/2011 02:29:11 16/04/2011 02:27:12 16/04/2011

YKASOLO YKASOLO YKASOLO YKASOLO

18/04/2011 06:39:22 18/04/2011 06:39:33 18/04/2011 06:39:25 18/04/2011 06:39:36 18/04/2011 06:39:24 18/04/2011 06:39:38 18/04/2011 06:39:16 18/04/2011 06:39:31 18/04/2011 06:39:30 18/04/2011 06:39:30 18/04/2011 06:39:29 18/04/2011 06:39:29 18/04/2011 06:39:28 18/04/2011

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

ASB Enterprises Ltd Bazzea Trading Store Bimala Enterprises Buliisa District General Fund Account Bulondos Apartments Limited Byamugisha Albert Byekwaso Z E M Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank

27,000,000 64,000,000 300,000 20,000,000 30,000,000 30,000,000 30,000,000 50,000,000 50,000,000 50,000,000 46

YKASOLO YKASOLO IBIRUNGI LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638

19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011

D494/04 D493/04 D492/04 D491/04 D490/04 D489/04 D488/04 D487/04 D486/04 D485/04 D484/04 D483/04

Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the

02:20:42 20,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 16/04/2011 02:18:45 16/04/2011 02:17:15 16/04/2011 02:15:49 16/04/2011 02:14:11 16/04/2011 02:12:49 16/04/2011 02:11:07 16/04/2011 02:09:05 16/04/2011 02:07:27 16/04/2011 02:06:04 16/04/2011 02:04:40 16/04/2011 02:03:05 16/04/2011 02:01:35 LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA

06:39:27 18/04/2011 06:39:26 18/04/2011 06:39:26 18/04/2011 06:39:25 18/04/2011 06:39:25 18/04/2011 06:39:25 18/04/2011 06:39:24 18/04/2011 06:39:23 18/04/2011 06:39:22 18/04/2011 06:39:21 18/04/2011 06:39:21 18/04/2011 06:39:20 18/04/2011 06:39:20 GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank

100,000,000 50,000,000 50,000,000 50,000,000 50,000,000

100,000,000

47

1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638

19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011

D482/04 D481/04 D480/04 D479/04 D475/04 D474/04 D473/04 D472/04 D471/04 D470/04 D469/04 D468/04 D467/04

Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project

100,000,000 50,000,000

16/04/2011 01:58:26 16/04/2011 01:56:00 16/04/2011 01:54:20 16/04/2011 01:51:07 15/04/2011 02:16:17 15/04/2011 02:04:48 15/04/2011 02:03:21 15/04/2011 02:02:02 15/04/2011 02:00:38 15/04/2011 08:49:38 15/04/2011 08:47:59 15/04/2011 08:46:21 15/04/2011 08:43:05

LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA

18/04/2011 06:39:19 18/04/2011 06:39:18 18/04/2011 06:39:17 18/04/2011 06:39:16 18/04/2011 06:39:15 18/04/2011 06:39:14 18/04/2011 06:39:14 18/04/2011 06:39:14 18/04/2011 06:39:13 18/04/2011 06:39:00 18/04/2011 06:38:59 18/04/2011 06:38:59 18/04/2011 06:38:58

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank

150,000,000 150,000,000 500,000 500,000 500,000 500,000 700,000 850,000 1,000,000 1,000,000 1,100,000

48

1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741638 1741639 1741640

19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011

D466/04 D465/04 D464/04 D463/04 D462/04 D461/04 D460/04 D459/04 D458/04 D457/04 D456/04 R809/04 R29/04

for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Payment for the Kasiimo project for the Supply of food staff to OPM Kiryandongo

1,000,000 1,200,000 1,500,000 1,600,000 1,700,000 2,400,000 2,800,000 3,600,000 4,000,000 10,000,000 12,500,000 27,000,000 45,410,000 49

15/04/2011 08:39:37 15/04/2011 08:35:49 15/04/2011 08:34:00 15/04/2011 08:32:17 15/04/2011 08:30:55 15/04/2011 08:28:48 15/04/2011 08:27:20 15/04/2011 08:25:48 15/04/2011 08:24:13 15/04/2011 08:12:16 15/04/2011 08:10:14 16/04/2011 02:23:25 16/04/2011

LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA YKASOLO IBIRUNGI

18/04/2011 06:38:57 18/04/2011 06:38:57 18/04/2011 06:38:57 18/04/2011 06:38:56 18/04/2011 06:38:56 18/04/2011 06:38:55 18/04/2011 06:38:54 18/04/2011 06:38:54 18/04/2011 06:38:53 18/04/2011 06:38:52 18/04/2011 06:38:51 18/04/2011 06:39:28 18/04/2011

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Centenary Bank Dakakyu Enterprises Limited Dhikusooka

1741640 1741640 1741640

19/04/2011 19/04/2011 19/04/2011

R22/04 R21/04 R20/04

1741640 1741641 1741642 1741643

19/04/2011 19/04/2011 19/04/2011 19/04/2011

R19/04 R27/04 R390/04 D700/04

1741644 1741645

19/04/2011 19/04/2011

R800/04 D7010/04

1741647

19/04/2011

D702/04

1741648 1741649 1741650

19/04/2011 19/04/2011 19/04/2011

R803/04 R16/04 R901/04

Housing project Construction of Houses Construction of Houses Procureof aggregate to construct houses Supervision and implementation of Payand Delivery of 2985 bags of cement to Kirya Minister's trip to Elgon area to assess 3rdg Qter disbursment of LRDP funds to D Supply of food staff to OPM 3rdg Qter disbursment of LRDP funds to D 3rdg Qter disbursment of LRDP funds to D Supply of food staff to OPM Salary for DVPO for Dec 2010 &Jan 2011 Supply of food

46,000,000 100,000,000 90,000,000

02:52:43 16/04/2011 02:09:24 16/04/2011 02:07:29 16/04/2011 02:03:21 16/04/2011 01:58:59 16/04/2011 02:36:08 15/04/2011 12:34:47 16/04/2011 03:49:05 16/04/2011 01:54:51 16/04/2011 03:51:57 16/04/2011 03:55:22 16/04/2011 02:04:04 15/04/2011 09:34:56 16/04/2011

IBIRUNGI IBIRUNGI IBIRUNGI

06:39:33 18/04/2011 06:39:24 18/04/2011 06:39:23 18/04/2011 06:39:20 18/04/2011 06:39:19 18/04/2011 06:39:30 18/04/2011 06:39:04 18/04/2011 06:39:36 18/04/2011 06:39:18 18/04/2011 06:39:36 18/04/2011 06:39:37 18/04/2011 06:39:21 18/04/2011 06:39:02 18/04/2011

GKAZINDA GKAZINDA GKAZINDA

Cyprian Dhikusooka Cyprian Dhikusooka Cyprian Dhikusooka Cyprian Dhikusooka Cyprian Elyon Procurement Services Ltd HON. MUSA ECWERU Ibanda District General Fund Account Jesus Enterprises Kabarole District

44,400,000

IBIRUNGI IBIRUNGI IBIRUNGI YKASOLO

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

102,922,800 2,200,000 74,937,518

36,000,000 74,937,518

YKASOLO YKASOLO

GKAZINDA GKAZINDA

77,000,000

YKASOLO

GKAZINDA

Kamwenge District General Fund Account Kapitol Hospitality Ltd Kasozi Fredrick Katikamu

36,000,000 148,000 27,000,000 50

YKASOLO IBIRUNGI YKASOLO

GKAZINDA GKAZINDA GKAZINDA

staff to OPM 1741651 1741652 1741653 1741654 19/04/2011 19/04/2011 19/04/2011 19/04/2011 R903/04 R904/04 R33/04 R16/04 Supply of food staff to OPM Supply of food staff to OPM Logistics to transport seeds to Kiryando Assessment mission to Kapchorwa and Elgo Allowance for April 2011 Allowance for April 2011 Supply of food staff to OPM Salary for DVPO for Dec 2010 Supply of food staff to OPM 3rdg Qter disbursment of LRDP funds to D Salary for DVPO for Dec 2010 &Jan 2011 Salary for DVPO for Dec 2010 &Jan 2011 Supply of food staff to OPM 3rdg Qter 27,000,000 27,000,000 9,540,000 2,985,000

02:38:59 16/04/2011 02:42:51 16/04/2011 02:46:15 16/04/2011 03:06:38 16/04/2011 01:48:40 15/04/2011 04:58:01 15/04/2011 05:05:33 16/04/2011 02:07:49 15/04/2011 09:11:42 16/04/2011 01:58:02 16/04/2011 04:02:45 15/04/2011 09:28:04 15/04/2011 09:41:35 16/04/2011 02:21:45 16/04/2011 YKASOLO YKASOLO IBIRUNGI IBIRUNGI

06:39:32 18/04/2011 06:39:32 18/04/2011 06:39:33 18/04/2011 06:39:35 18/04/2011 06:39:16 18/04/2011 06:39:15 18/04/2011 06:39:15 18/04/2011 06:39:23 18/04/2011 06:39:01 18/04/2011 06:39:19 18/04/2011 06:39:37 18/04/2011 06:39:02 18/04/2011 06:39:03 18/04/2011 06:39:27 18/04/2011 GKAZINDA GKAZINDA GKAZINDA GKAZINDA

General Suppliers (U) Ltd. Kawesi Dauda and Sons Khadali Foundation Kirungi Raymond Komujuni Pamela Kumumanya Benjamin Lubega, Kennedy MJZ Enterprises Majara Irumba Leonard Maliaka Enterprises Masindi District Gov't General Fund Account Mayanja Majwala Badru Mayanja Yasin Mbalaba Enterprises Limited Mpigi District

1741655 1741656 1741657 1741658 1741659 1741660

19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011

D10/04 D11/04 R805/04 R11/04 R801/04 D705/04

420,000 275,000 27,000,000 148,000 36,000,000 74,937,518

IBIRUNGI IBIRUNGI YKASOLO IBIRUNGI YKASOLO YKASOLO

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

1741661 1741662 1741663 1741664

19/04/2011 19/04/2011 19/04/2011 19/04/2011

R15/01 R19/04 R808/04 D703/04

444,000 444,000 27,000,000 74,937,518 51

IBIRUNGI IBIRUNGI YKASOLO YKASOLO

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

1741665 1741666 1741667

19/04/2011 19/04/2011 19/04/2011

R12/04 R20/04 D704/04

1741668 1741669 1741670 1741671 1741672 1741673 1741674

19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011

R906/04 R13/04 D712/04 R908/04 R25/04 R907/04 R24/04

1741674

19/04/2011

R23/04

disbursment of LRDP funds to D Salary for DVPO for Dec 2010 &Jan 2011 Salary for DVPO for Dec 2010 &Jan 2011 3rdg Qter disbursment of LRDP funds to D Facilitation to cater for Dessemention o Salary for DVPO for Dec 2010 &Jan 2011 Facilitation to cater for MDG Training w Facilitation to cater for Veterans assit Logistics for transporting non food reli Facilitation to cater for a peace buildi Day to day running activities in Panyand building tools for 10 groups of masons

03:57:07 296,000 444,000 75,000,000 15/04/2011 09:14:44 15/04/2011 10:01:46 16/04/2011 04:01:04 16/04/2011 03:01:20 15/04/2011 09:22:36 18/04/2011 10:49:35 16/04/2011 03:07:18 16/04/2011 02:28:30 16/04/2011 03:04:38 16/04/2011 02:16:35 16/04/2011 02:13:29 IBIRUNGI IBIRUNGI YKASOLO

06:39:37 18/04/2011 06:39:01 18/04/2011 06:39:03 18/04/2011 06:39:37 18/04/2011 06:39:34 18/04/2011 06:39:02 19/04/2011 09:24:34 18/04/2011 06:39:35 18/04/2011 06:39:29 18/04/2011 06:39:34 18/04/2011 06:39:26 18/04/2011 06:39:25 GKAZINDA GKAZINDA GKAZINDA

General Fund Collection Account, Mugisha James Muhumuza Dan Mukono District General Collection Account Munghinda Apollo Benon Mutungwanda Johnson Muwanika Abdul Mweru Samuel Byachi Nakabugo Rose Nakabugo Rose Nakiwuge Racheal Muleke Nakiwuge Racheal Muleke

88,000,000 296,000 88,000,000 95,600,000 16,700,000 64,000,000 10,600,000

YKASOLO IBIRUNGI YKASOLO YKASOLO IBIRUNGI YKASOLO IBIRUNGI

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

6,500,000

IBIRUNGI

GKAZINDA

52

1741675 1741676 1741676 1741677 1741678 1741679 1741680 1741681 1741682 1741683 1741684 1741685 1741686 1741687

19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011

D581/03 R32/04 R31/04 D12/04 R21/04 R900/04 R30/04 R391/04 R392/04 R393/04 R394/04 R395/04 R396/04 R397/04

Allowances plus transport while on offic Trip to refugee camps Trip to Teso region Allowance for April 2011 Salary for DVPO for Dec 2010 &Jan 2011 Supply of food staff to OPM Assessment of Hailstorms affected villag Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess

550,000 1,719,000 1,912,700 360,000 148,000 27,000,000 1,365,000 1,000,000 950,000 800,000 600,000 600,000 600,000 600,000

18/04/2011 02:03:41 16/04/2011 03:03:42 16/04/2011 03:01:01 15/04/2011 05:07:15 15/04/2011 10:04:14 16/04/2011 02:36:12 16/04/2011 02:55:24 15/04/2011 12:37:52 15/04/2011 12:39:42 15/04/2011 12:42:35 15/04/2011 12:43:53 15/04/2011 12:45:40 15/04/2011 12:47:59 15/04/2011 12:50:17

YKASOLO IBIRUNGI IBIRUNGI IBIRUNGI IBIRUNGI YKASOLO IBIRUNGI IBIRUNGI IBIRUNGI IBIRUNGI IBIRUNGI IBIRUNGI IBIRUNGI IBIRUNGI

18/04/2011 06:39:38 18/04/2011 06:39:34 18/04/2011 06:39:34 18/04/2011 06:39:15 18/04/2011 06:39:03 18/04/2011 06:39:31 18/04/2011 06:39:34 18/04/2011 06:39:05 18/04/2011 06:39:05 18/04/2011 06:39:06 18/04/2011 06:39:07 18/04/2011 06:39:07 18/04/2011 06:39:08 18/04/2011 06:39:08

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Nangoma Betty Ndagire Sarah Mwesigwa Ndagire Sarah Mwesigwa Nkeramihigo Julius Victor Nsubuga Saul Zirimenya Nsuka General Supplies Ogwang Jimmy Okuja, James Okuja, James Okuja, James Okuja, James Okuja, James Okuja, James Okuja, James

53

1741688 1741689 1741690 1741691 1741692 1741693 1741694 1741695 1741696 1741697 1741698

19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011 19/04/2011

R399/04 R400/04 R401/04 R402/04 R403/04 R404/04 R405/04 R406/04 R407/04 R910/04 R23/04

1741698

19/04/2011

R22/04

Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Minister's trip to Elgon area to assess Facilitation to cater for Minister's tra Assessment of Water Investiment projects Assessment of Water Investiment projects

600,000 600,000 600,000 600,000 600,000 600,000 550,000 550,000 100,000 86,800,000 30,000,000

15/04/2011 01:20:17 15/04/2011 01:22:24 15/04/2011 01:24:14 15/04/2011 01:25:29 15/04/2011 01:27:28 15/04/2011 01:29:05 15/04/2011 01:30:21 15/04/2011 01:31:40 15/04/2011 01:33:11 16/04/2011 03:15:57 15/04/2011 10:17:23 15/04/2011 10:14:18

LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA LNALWANGA YKASOLO IBIRUNGI

18/04/2011 06:39:08 18/04/2011 06:39:09 18/04/2011 06:39:10 18/04/2011 06:39:10 18/04/2011 06:39:11 18/04/2011 06:39:11 18/04/2011 06:39:11 18/04/2011 06:39:12 18/04/2011 06:39:13 18/04/2011 06:39:35 18/04/2011 06:39:04 18/04/2011 06:39:04

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Okuja, James Okuja, James Okuja, James Okuja, James Okuja, James Okuja, James Okuja, James Okuja, James Okuja, James Okuja, James OPM Transfers

40,140,000

IBIRUNGI

GKAZINDA

OPM Transfers

54

1741699 1741700 1741701 1741702

19/04/2011 19/04/2011 19/04/2011 19/04/2011

R14/04 R18/04 R802/04 R10/04

Salary for DVPO for Dec 2010 &Jan 2011 Salary for DVPO for Dec 2010 &Jan 2011 Supply of food staff to OPM Paye deducted from DVPO's salary for Dec Facilitation to cater for Minister's DPR Facilitation to cater for Minister's DPR Supply of food staff to OPM Facilitation to cater for travel to Kiry Payment for beans supply to OPM Payment for Maize flour supply to OPM Payment for Maize flour supply to OPM Printing of reports produced by Deartmen

444,000 148,000 36,000,000 52,000

15/04/2011 09:25:16 15/04/2011 09:39:57 16/04/2011 02:01:32 15/04/2011 09:01:01 16/04/2011 03:18:39 16/04/2011 03:20:11 16/04/2011 02:41:10 16/04/2011 03:12:37 21/07/2011 12:44:54 21/07/2011 12:49:50 21/07/2011 12:48:32 21/07/2011 12:37:19

IBIRUNGI IBIRUNGI YKASOLO IBIRUNGI

18/04/2011 06:39:02 18/04/2011 06:39:03 18/04/2011 06:39:20 18/04/2011 06:39:01 18/04/2011 06:39:35 18/04/2011 06:39:35 18/04/2011 06:39:32 18/04/2011 06:39:35 22/07/2011 09:48:51 22/07/2011 09:48:54 22/07/2011 09:48:52 22/07/2011 09:48:49

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Osele Michael Ouma D Brown Rural Enterprises Uganda Revenue Authority P.A.Y.E Woboya Vincent Woboya Vincent Wobulenzi Enterprises & General Suppliers Agaba Patricia Ruhinda ASB Enterprises Ltd Bimala Enterprises Bulondos Apartments Limited Christ Embassy Enterprises

1741703 1741704 1741705

19/04/2011 19/04/2011 19/04/2011

R911/04 R912/04 R902/04

45,000,000 50,000,000 27,000,000

YKASOLO YKASOLO YKASOLO

GKAZINDA GKAZINDA GKAZINDA

1744134 1775965 1775966 1775967 1775968

21/04/2011 27/07/2011 27/07/2011 27/07/2011 27/07/2011

R909/04 R18/07 R21/07 R20/07 R15/07

41,238,000 28,000,000 28,000,000 28,000,000 86,500,000

YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

55

1775969 1775970 1775972 1775973

27/07/2011 27/07/2011 27/07/2011 27/07/2011

R23/07 R12/07 R17/07 R25/07

Payment for Maize flour supply to OPM Payment for the maize flour to OPM Payment for beans supply to OPM Payment for Beans supply to OPM Payment for Beans supply to OPM Sensitisation of Veterans in 20 district Payment for Maize flour supply to OPM Printing of reports produced by Deartmen Payment for Maize flour supply to OPM Monitoring of Veteran activities in Dist Monitoring of Veteran activities in Dist Printing of reports produced by

28,000,000 36,000,000 36,000,000 28,000,000

21/07/2011 12:52:36 21/07/2011 12:29:41 21/07/2011 12:42:50 21/07/2011 01:01:37 21/07/2011 01:04:41 21/07/2011 11:55:37 21/07/2011 12:46:48 21/07/2011 12:33:03 21/07/2011 12:51:05 21/07/2011 12:26:50 21/07/2011 12:20:17 21/07/2011 12:40:07

YKASOLO YKASOLO YKASOLO YKASOLO

22/07/2011 09:48:55 22/07/2011 09:48:46 22/07/2011 09:48:50 22/07/2011 09:48:57 22/07/2011 09:49:03 22/07/2011 09:48:44 22/07/2011 09:48:52 22/07/2011 09:48:46 22/07/2011 09:48:54 22/07/2011 09:48:45 22/07/2011 09:48:45 22/07/2011 09:48:49

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Dakakyu Enterprises Limited Jesus Enterprises Kapitol Hospitality Ltd Katikamu General Suppliers (U) Ltd. Kawesi Dauda and Sons Kiwanuka Christine MJZ Enterprises Maliaka Enterprises Mbalaba Enterprises Limited Mweru Samuel Byachi Mweru Samuel Byachi Novela International Ltd

1775974 1775975 1775976 1775977

27/07/2011 27/07/2011 27/07/2011 27/07/2011

R27/07 R08/07 R19/07 R13/07

28,000,000 97,670,000 28,000,000 40,000,000

YKASOLO YKASOLO YKASOLO YKASOLO

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

1775978 1775979 1775979 1775980

27/07/2011 27/07/2011 27/07/2011 27/07/2011

R22/07 R11/07 R10/07 R16/07

28,000,000 46,000,000 50,000,000 47,800,000

YKASOLO YKASOLO YKASOLO YKASOLO

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

56

1775981 1775982 1775983

27/07/2011 27/07/2011 27/07/2011

R24/07 R09/07 R01/07

1775984 1775985 1775986

27/07/2011 27/07/2011 27/07/2011

R06/07 R14/07 R26/07

Deartmen Payment for Maize flour supply to OPM Fuel for the month of July 2012 Refund of money borrowed from cash offic Facilitation to cater for delivery of ag Payment of maize flour to OPM Payment for Beans supply to OPM Sensitisation of Veterans in 20 district Refund of money borrowed from cash offic Refund of money borrowed from cash offic Transfer of money borrowed from the proj Transfer of money

28,000,000 68,000,000

21/07/2011 12:54:45 21/07/2011 11:59:36 21/07/2011 10:46:47 21/07/2011 11:31:51 21/07/2011 12:35:30 21/07/2011 01:03:26 21/07/2011 11:40:30 21/07/2011 10:49:01 21/07/2011 10:51:23 21/06/2011 09:06:36 21/06/2011 09:18:31

YKASOLO YKASOLO YKASOLO

22/07/2011 09:48:56 22/07/2011 09:48:44 22/07/2011 09:48:43 22/07/2011 09:48:44 22/07/2011 09:48:47 22/07/2011 09:49:01 22/07/2011 09:48:44 22/07/2011 09:48:43 22/07/2011 09:48:43 21/06/2011 01:45:36 21/06/2011 01:45:36

GKAZINDA GKAZINDA GKAZINDA

Nsuka General Supplies Office of Prime Minister Fuel Oonyu Isaiah

130,968,000 70,340,000 36,000,000 28,000,000

YKASOLO YKASOLO YKASOLO

GKAZINDA GKAZINDA GKAZINDA

Owaro Johnson Rural Enterprises Wobulenzi Enterprises & General Suppliers Kiwanuka Christine Oonyu Isaiah

1775987 1775988

27/07/2011 27/07/2011

R07/07 R02/07

35,141,600 68,074,700

YKASOLO YKASOLO

GKAZINDA GKAZINDA

1775989

27/07/2011

R03/07

67,793,000

YKASOLO

GKAZINDA

Oonyu Isaiah

1908171

23/06/2011

D925/06

5,000,000,0 00 -

YKASOLO

GKAZINDA

National Policy on Disaster Management National Policy on Disaster

1908186

24/06/2011

D926/06

YKASOLO

GKAZINDA

57

1908186

24/06/2011

D926/06

1908344 1908345 1908345 1908346

24/06/2011 24/06/2011 24/06/2011 24/06/2011

R47/06 R53/06 R52/06 R54/06

borrowed from the proj Transfer of money borrowed from the proj Procurement of oxen Supply of Sorghum seeds Supply of Maize seeds Supply of Beans and Cow peas seeds VariousBaggage Allowance Bill for April 2011 Procurement of Oxen & Heifers Monitoring Veteran activities in Uganda Refund of money borrowed from cash offic Refund of money borrowed from cash offic Refund of

Management 21/06/2011 09:18:31 18/06/2011 06:32:36 18/06/2011 06:55:10 18/06/2011 06:50:55 18/06/2011 06:57:26 18/06/2011 06:40:32 18/06/2011 06:23:19 20/06/2011 05:41:20 27/10/2011 01:56:28 27/10/2011 01:04:07 27/10/2011 01:07:08 27/10/2011 YKASOLO 21/06/2011 01:45:36 21/06/2011 01:45:01 21/06/2011 01:45:03 21/06/2011 01:45:03 21/06/2011 01:45:04 21/06/2011 01:45:02 21/06/2011 01:45:01 21/06/2011 01:45:32 27/10/2011 04:05:23 27/10/2011 04:05:21 27/10/2011 04:05:21 27/10/2011 GKAZINDA National Policy on Disaster Management Etyang Martin Farm Inputs Care Centre (FICA) Ltd Farm Inputs Care Centre (FICA) Ltd Grow More Seeds and Chemicals Limited Oonyu Isaiah UMEME LIMITED Etyang Martin Mweru Samuel Byachi Oonyu Isaiah

50,000,000 30,000,000 40,500,000 67,500,000

IBIRUNGI IBIRUNGI IBIRUNGI IBIRUNGI

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

1908354 1908359 1908362 1962544

24/06/2011 24/06/2011 24/06/2011 28/10/2011

R49/06 R45/06 D561/06 R52/10

63,756,700 39,645,195 42,391,777 98,910,000

IBIRUNGI IBIRUNGI LNALWANGA YKASOLO

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

1962560

28/10/2011

R48/10

36,907,000

YKASOLO

GKAZINDA

1962561

28/10/2011

R49/10

38,418,500

YKASOLO

GKAZINDA

Oonyu Isaiah

1962562

28/10/2011

R50/10

14,832,500 58

YKASOLO

GKAZINDA

Oonyu Isaiah

1962563 1962564 1962565 1962566 1962567 1965621 1965622 1965623 1965624

28/10/2011 28/10/2011 28/10/2011 28/10/2011 28/10/2011 11/01/2011 11/01/2011 11/01/2011 11/01/2011

D563/10 R46/10C D564/10 R46/010 R47/10 D485/10 R500/10 R47/10 D520/10

money borrowed from cash offic Imprest Cash for the office OPM Imprest cash for Casher OPM Imprest Cash for the office OPM Fuel for the Minstry Sep 2011 Imprest cash for Casher OPM Allowance forthe month o Sep 2011 Allowance for 1st ladys Personal assitan Fuel for the Minstry Oct 2011 Payment in respect of repare of UG0378Z Kasiimo activities Kasiimo activities Kasiimo activities Kasiimo

01:09:19 96,371,136 40,371,136 96,371,136 91,745,700 56,000,000 420,000 1,120,000 91,745,700 1,845,824 27/10/2011 01:43:19 27/10/2011 02:26:29 27/10/2011 01:48:22 27/10/2011 12:33:47 27/10/2011 12:54:38 25/10/2011 03:09:51 19/10/2011 11:41:56 27/10/2011 03:35:55 20/10/2011 01:05:15 27/10/2011 12:25:20 10/07/2011 10/06/2011 25/10/2011 YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO

04:05:22 27/10/2011 04:05:22 27/10/2011 04:05:23 27/10/2011 04:05:23 27/10/2011 04:05:21 27/10/2011 04:05:21 27/10/2011 04:05:19 28/10/2011 01:03:19 27/10/2011 04:05:23 27/10/2011 04:05:15 28/10/2011 01:03:21 28/10/2011 01:03:18 28/10/2011 01:03:18 27/10/2011 GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA Office Of The Prime Minister.Cash Office Of The Prime Minister.Cash Office Of The Prime Minister.Cash Office of Prime Minister Fuel Office Of The Prime Minister.Cash Kambarage Kakonge M. Mukasa Ramathan Office of Prime Minister Fuel The Cooper Motor Corporation Uganda Limited Centenary Bank Centenary Bank Centenary Bank Centenary Bank

1965919 1965919 1965919 1965919

11/01/2011 11/01/2011 11/01/2011 11/01/2011

R45/10 D52/10 R39/10 R123/10

108,473,548 46,405,285 119,988,000 1,309,118 59

YKASOLO IBIRUNGI IBIRUNGI IBIRUNGI

GKAZINDA GKAZINDA GKAZINDA GKAZINDA

1968944 1968945 2306390 2306391 2306392 2306394 2306395 2306396

11/07/2011 11/07/2011 23/04/2012 23/04/2012 23/04/2012 23/04/2012 23/04/2012 23/04/2012

D504/10C D505/10C R1003/04 D900/03 R1002/04 R1005/04 R1003/04 R1006/04

2306397

23/04/2012

R1007/04

2308736 2308736 2308737

24/04/2012 24/04/2012 24/04/2012

D580/03 R3041/04 R1000/04

activities Payment for the suplly of Stationeries t Payment for the supply of stationeries L Mobilisation for Minister's visit to Kar Facilitation to cater for travel to Nort Refund of money to cash office Details of NGO's in Teso sub region Facilitation to cater for delivery of ag Phase construction works for Teachers Phase construction works for Teachers Fuel for the month of Mar 2012 Fuel for the month of April 2012 Refund of money to cash

15,495,642 15,495,642 67,969,000 16,170,000 17,319,000 19,846,000 45,280,000 86,000,000

09:56:20 10/12/2011 27/10/2011 04:18:15 20/04/2012 03:48:49 20/04/2012 04:29:45 20/04/2012 03:43:38 20/04/2012 04:11:10 20/04/2012 03:56:14 20/04/2012 04:16:59 20/04/2012 04:19:18 20/04/2012 07:02:59 20/04/2012 04:49:54 20/04/2012 03:37:34

YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO YKASOLO

04:05:18 28/10/2011 01:03:18 28/10/2011 01:03:21 20/04/2012 06:00:50 20/04/2012 05:39:15 20/04/2012 06:00:50 20/04/2012 06:32:43 21/04/2012 11:59:12 21/04/2012 12:34:49 20/04/2012 06:32:40 21/04/2012 12:36:44 21/04/2012 11:59:13 20/04/2012 06:32:42

GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA GKAZINDA

Bira Agencies Bira Agencies Amodoi Peter Ayopo Lubega Raphael Mbekeka Tibanagwa Chrissy Mwenyi Davis Caxton Mandu Owaro Johnson Owiny, Richard

30,475,000

YKASOLO

GKAZINDA

Owiny, Richard

91,500,000 91,000,000 50,000,000

YKASOLO YKASOLO YKASOLO

GKAZINDA GKAZINDA GKAZINDA

Office of Prime Minister Fuel Office of Prime Minister Fuel Oonyu Isaiah

60

2308737 2308738

24/04/2012 24/04/2012

R1001/04 R1100/04

office Refund of money to cash office Ministers trave abroad for the qter

48,900,000

20/04/2012 03:39:52 20/04/2012 04:33:57

YKASOLO YKASOLO

21/04/2012 12:59:12 21/04/2012 11:59:13

GKAZINDA GKAZINDA

Oonyu Isaiah OPM Transfers

160,000,000 16,222,877, 129

61

17) OVER PAYMENTS FOR FOOD COMPANY NAME MAIZE BAGS BULONDO'S APARTMENTS CHRIST EMBASSY MBALABA ENT LTD BIMALA KAPITOL HOSPITALITY KATIKAMU GEN SUPPLY (U) LTD KAWESI DAUDA & SONS JESUS ENTERPRISES RURAL ENTERPRISES LTD KHADALI FOUNDATION NSUKA GEN. SUPPLIES MALIAKA ENTERPRISES SALGADO M.J.Z ENT LTD DAKAKYU ENT LTD MORRITEX GEN SHORE LIMITED SPOT ON ENT LTD LUKAKA ENT AGENCY GEOFRO & FAMILY LTD A.S.B ENT LTD 400 580 400 390 200 400 400 560 400 400 200 590 200 400 400 0 200 200 200 200 770 7490 TOTAL MAIZE 60,000,000 87,000,000 60,000,000 58,500,000 30,000,000 60,000,000 60,000,000 84,000,000 60,000,000 60,000,000 30,000,000 88,500,000 30,000,000 60,000,000 60,000,000 30,000,000 30,000,000 30,000,000 30,000,000 115,500,000 235,500,000 BEANS BAGS 410 220 650 750 300 200 350 300 600 200 450 500 100 650 450 240 100 150 400 300 450 7770 TOTAL 69,700,000 37,400,000 110,500,000 127,500,000 51,000,000 34,000,000 59,500,000 51,000,000 102,000,000 34,000,000 76,500,000 85,000,000 17,000,000 76,500,000 76,500,000 23,800,000 17,000,000 25,500,000 68,000,000 51,000,000 76,500,000 1,269,900,000 129,700,000 124,400,000 170,500,000 186,000,000 81,000,000 94,000,000 119,500,000 135,000,000 162,000,000 94,000,000 106,500,000 173,500,000 47,000,000 136,500,000 136,500,000 23,800,000 47,000,000 55,500,000 98,000,000 81,000,000 192,000,000 2,393,400,000 904,301,627 806,347,624 813,256,000 861,199,999 671,074,800 674,015,423 675,680,000 655,229,600 687,020,000 606,975,254 617,460,000 617,460,000 481,296,200 389,020,000 385,620,000 205,041,824 189,063,728 155,852,000 177,305,762 155,562,576 312,220,000 11,041,002,417 774,601,627 681,947,624 642,756,000 675,199,999 590,074,800 580,015,423 556,180,000 520,229,600 525,020,000 512,975,254 510,960,000 443,960,000 434,296,200 252,520,000 249,120,000 181,241,824 142,063,728 100,352,000 79,305,762 74,562,576 120,220,000 8,647,602,417 EXPECTED PAY ACTUAL PAID EXCESS PAID

62

18) PAYMENTS TO FARM ENGENEERING DATE 5-Nov-10 24-Nov-11 24-Nov-11 14-Nov-11 14-Nov-11 22-Nov-11 14-Nov-11 14-Nov-11 14-Nov-11 14-Nov-11 14-Nov-11 14-Nov-11 30-Nov-10 30-Nov-10 14-Nov-11 30-Nov-10 30-Nov-10 5-Jan-11 14-Nov-11 24-Nov-11 4-Aug-10 9-Mar-11 9-Mar-11 9-Mar-11 9-Mar-11 9-Mar-11 9-Mar-11 19-Jun-12 12-Oct-11 12-Oct-11 12-Oct-11 10-Feb-11 DESCRIPTION_PURPOSE Payment for Ploughing, Harrowing in Kitgum and Pader districts Ploughing and Harrowing in Kitgum and Pabbo sub county in Amuru Ploughing and Harrowing in Kitgum and Pabbo sub county in Amuru Ploughing and Harrowing in Kitgum and Pabbo sub county in Amuru Ploughing and Harrowing in Kitgum and Pabbo sub county in Amuru Ploughing and Harrowing in Kitgum and Pabbo sub county in Amuru Ploughing and Harrowing in Kitgum and Pabbo sub county in Amuru Ploughing and Harrowing in Kitgum and Pabbo sub county in Amuru Ploughing and Harrowing in Kitgum and Pabbo sub county in Amuru Ploughing and Harrowing in Amuru-Nwoya Ploughing and Harrowing in Amuru-Nwoya Ploughing and Harrowing in Pader-Lamwo Supply of Farm Input To Karamoja Supply of Farm Input To Karamoja Ploughing and Harrowing in Pader-Lamwo Supply of Farm Input To Karamoja Supply of Farm Input To Karamoja Supply of Farm Input To Karamoja Ploughing and Harrowing in Pader-Lamwo Ploughing & Harrowing of farms Payment for Ploughing and Harrowing of gardens in Karamoja region Completion of Ploughing, Harrowing in Nakapiripirit and Amudat Districts Completion of Ploughing, Harrowing in Nakapiripirit and Amudat Districts Completion of Ploughing, Harrowing in MOROTO and NAPAK Districts Completion of Ploughing, Harrowing in MOROTO and NAPAK Districts Completion of Ploughing, Harrowing in MOROTO and NAPAK Districts Completion of Ploughing, Harrowing in MOROTO and NAPAK Districts Fund to cater for the Ploughing in Karamoja Ploughing and Harrowing in Pader and Lamwo district Ploughing and Harrowing in Pader and Lamwo district Ploughing and Harrowing in Pader and Lamwo district Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak and Moroto 63 _AMOUNT_ 726,772,400 190,000,000 160,000,000 200,000,000 100,000,000 60,000,000 90,000,000 80,000,000 34,000,000 92,000,000 28,000,000 67,000,000 600,000,000 300,000,000 50,000,000 100,000,000 61,143,100 61,143,100 29,877,275 100,000,000 215,444,400 650,822,960 73,000,000 470,888,204 53,000,000 30,000,000 20,000,000 2,900,000,000 200,000,000 250,000,000 48,877,275 19,290,000

10-Feb-11 10-Feb-11 17-Aug-10 27-Sep-10 27-Sep-10 27-Sep-10 27-Sep-10 27-Sep-10 10-Feb-11 10-Feb-11 10-Feb-11 10-Feb-11 10-Feb-11 10-Feb-11 9-Nov-10 9-Nov-10 25-May-11 24-May-11 2-Sep-11 24-May-11 2-Sep-11 2-Sep-11 2-Sep-11 19-Jan-11 25-May-11 3-May-11

Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak Moroto Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak Moroto Supply of Cassava cuttings and transport charges to various points Payment for a contract Payment for a contract Payment for a contract Payment for a contract Payment for a contract Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak Moroto Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak Moroto Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak Moroto Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak Moroto Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak Moroto Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak Moroto Payment for services under Tractor Hire services for Acholi Sub-region Payment for services under Tractor Hire services for Acholi Sub-region 8/9Ton tipping Trailer with 6 stud braked and un braked axles , walking beam, 10 ton ram cylinder drawbar Jack 8/9Ton tipping Trailer with 6 stud braked and un braked axles , walking beam, 10 ton ram cylinder drawbar Jack Ploughing, Harrowing in Amuru and Nwoya districts 8/9Ton tipping Trailer with 6 stud braked and un braked axles , walking beam, 10 ton ram cylinder drawbar Jack Ploughing, Harrowing in Amuru and Nwoya districts Ploughing, Harrowing in Amuru and Nwoya districts Ploughing, Harrowing in Amuru and Nwoya districts Completion of Partial planting in the Acholi sub region Outstanding balance for Ploughing and Harrowing in Kaboong district Payment after completion of ploughing and Harrowing in Kotido & Kaboong districts 64

and and

130,000,000 22,000,000 75,450,000 200,000,000 200,000,000 100,000,000 100,000,000 100,000,000 20,000,000 15,000,000 15,000,000 12,400,000 10,000,000 119,514,021 100,000,000 10,000,000 50,000,000 40,000,000 210,000,000 12,500,000 240,000,000 99,000,000 58,272,276 100,772,000 84,779,460 250,000,000

and and and and and and

3-May-11 3-May-11 12-Aug-11 29-Jun-11 29-Jun-11 21-Mar-11

Payment after completion of ploughing and Harrowing in Kotido & Kaboong districts Payment after completion of ploughing and Harrowing in Kotido & Kaboong districts CRISIS MANAGEMENT POLICY ON DISASTER MANAGEMENT DFID POST CONFLICT PEACE RECOVERY & DEVELOPMENT PLAN (PRDP) FOR NORTHERN UG&A

200,000,000 231,607,353 470,000,000 585,140,436 470,000,000 1,324,297,716 13,716,991,976

19) LIST OF OPM PROJECTS PROJECT NAME 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Resettlement and restocking Northern Uganda Rehabilitation Programme Development of Karamoja Support to KIDDP Monitoring and Evaluation PRDP NUSAF 2 Karamoja Livelihood program Agricultural Livelihood Recovery Program (ALREP) Strengthening coordination National Integrated M&E strategy Support to Information and National Guidance Support to Public Sector Management Coordination of the Avian Flu Project Evidence Based Decision making-Phase2 Capacity Building for Disaster Mgt and Refugees Support to LRDP START DATE 1/7/2006 1/7/2011 1/7/2009 1/7/2009 1/7/2009 1/7/2010 1/7/2010 1/7/2011 1/7/2005 1/7/2008 1/7/2009 1/7/2009 1/7/2011 1/7/2008 1/7/2009 65 PROJECTED END DATE 30/6/2012 30/6/2012 30/6/2012 30/6/2012 30/6/2012 30/6/2014 30/6/2014 30/6/2015 30/6/2011 30/6/2012 30/6/2012 30/6/2013 2/6/2014 1/6/2013 30/6/2016 BUDGET (GoU) 2011/2012 1,466,281,000 377,502,000 2,800,000,000 16,500,001,000 1,466,674,000 2,400,000,000 1,500,000,000 1,720,000,00 500,300,000 390,000,000 2,550,000,000 800,000,000 195,374,000 800,000,000 739,812,000 14,073,000,000 BUDGET DONOR(11/12) 0 0 0 0 0 55,928,000,000 14,140,000,000 25,072,000,000 0 0 0 690,000,000 144,683,000 3,720,000,000 0 0 GRAND TOTAL 1,466,281,000 377,502,000 2,800,000,000 16,500,001,000 1,466,674,000 58,328,000,000 15,650,000,000 26,790,000,000 500,300,000 39,000,000 2,550,000,000 1,490,000,000 340,057,000 4,520,000,000 739,812,000 14,073,000,000

17 18

Strengthening and re-tooling OPM Humanitarian Assistance

1/7/2008 1/7/2008

30/6/2011 30/6/2012

1,300,000,000 2,493,818,000

0 0

1,300,000,000 2,493,818,000

66