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VFM 84/342/02

2 4 i December, 2017

The Rt. Hon. Speaker of ParliamentParliament of UgandaKampala

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDAREPRODUCTIVE, MATERNAL CHILD HEALTH SERVICES IMPROVEMENT PROJECT(URMCHIP) FOR THE YEAR ENDED 30TH JUNE, 2018

In accordance with Article 163, (4) of the Constitution of Uganda 1995 (as amended), I forwardherewith audited Financial Statements of Uganda Reproductive, Maternal Child Health ServicesImprovement Project (URMCHIP) for the financial year ended 30 "' June, 2018 together withmy report and-opinion thereon.

John F.S. MuwangaAUDITOR GENERAL

Copy to: The Hon. Minister of Ethics and Integrity

" The Inspector General of Government

The Permanent Secretary/Secretary to the TreasuryMinistry of Finance, Planning and Economic Development

The Permanent Secretary, Ministry of Health

The Accountant General, Ministry of Finance, Planning and EconomicDevelopment

The Head of Accounts, Ministry of Health

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THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDAREPRODUCTIVE, MATERNAL CHILD HEALTH SERVICES IMPROVEMENT PROJECT

(URMCHSIP) FOR THE YEAR ENDED 30T" JUNE 2018

OFFICE OF THE AUDITOR GENERAL

UGANDA

LIST OF ACRONYMS

Acronym Meaning

GOU Government of Uganda

INTOSAI International Organization of Supreme Audit Institutions

ISSA International Standards on Auditing

PFMA Public Finance Management Act, 2015

UGX Uganda Shillings

PPDA Public Procurement & Disposal of Public Assets Authority

NIRA National identification and Registration Authority

URMCHSIP Uganda Reproductive, Maternal Child Health Services Improvement Project

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TABLE OF CONTENTS

LIST OF ACRONYMS.......................

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDAREPRODUCTIVE, MATERNAL CHILD HEALTH SERVICES IMPROVEMENT PROJECT (URMCHIP)FO R THE YEAR ENDED 30T ' JUNE, 2018 ........................................................................................ 3O p in io n ......... ............. ............ .................... ...... . . .. . . ........................... ............. .................. ....... .. 3B a sis o f O p in io n ................................................................. ................................................................. 3K ey A ud it M atters....................................t..rs. ................................................................................. 4* Im plem entation of planned activities ............. ................................................................. 4

Low disbursement and utilisation of project funds....................-..................................un...4

O th e r M atte r.................................................................................................................................... ..* Failure to constitute a delegated contracts committee.....................................................

O th e r Inform atio n .............................................................................................................................. 5Responsibilities of the Accounting Officer for the Financial Statements.....................................6Auditor's Responsibilities for the Audit of the Financial Statements...........................................6O ther R eporting R esponsib ilities .................................................................................................... s* Compliance with legislation andRegulations ..................................................................... a

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REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDAREPRODUCTIVE, MATERNAL CHILD HEALTH SERVICES IMPROVEMENT PROJECT

(URMCHIP) FOR THE YEAR ENDED 3 0TH JUNE, 2018

THE RT. HON. SPEAKER OF PARLIAMENT

REPORT ON THE FINANCIAL STATEMENTS

Opinion

I have audited the accompanying financial statements Uganda Reproductive, Maternal Child

Health Services Improvement Project (URMCHSIP) for the year ending 3 0 th June 2018.The Financial Statements comprise the Statement of Income and Expenditure, Statement ofFund Balance and significant accounting policies and other explanatory notes . In my opinion,the financial statements present fairly, in all material respects, the financial position (fundbalance) of Uganda Reproductive, Maternal Child Health Services Improvement Project as at3 0th June 2018 and its income and expenditure for the year then ended in accordance with thebasis of accounting described under Note 1.1 to the Financial Statements and the requirementsof the Public Finance Management Act.

Basis of Opinion

I conducted my audit in accordance with International Standards of Supreme Audit Institutions(ISSAIs). My responsibilities under those standards are further described in the Auditor'sResponsibilities for the Audit of the Financial Statement's section of my report. I amindependent of the Commission in accordance with the Constitution of the Republic of Uganda(1995) as amended, the National Audit Act, 2008, the International Ethics Standards Boardfor Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), theInternational Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and otherindependence requirements applicable to performing audits of Financial Statements in Uganda.I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and inaccordance with other ethical requirements applicable to performing audits in Uganda. Ibelieve that the audit evidence I have obtained is sufficient and appropriate to provide a basisfor my opinion.

My opinion on the financial statements does not cover the other information and I do notexpress an audit opinion or any form of assurance conclusion thereon.

In connection with my audit of the financial statements, my responsibility is to read the otherinformation and, in doing so, consider whether the other information is materially consistentwith the financial statements or my knowledge obtained in the audit, or otherwise appears tobe materially misstated. If, based on the work I have performed, I conclude that there is amaterial misstatement of this other information; I am required to report that fact. I havenothing to report in this regard.

Responsibilities of the Accounting Officer for the Financial StatementsUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) andSection 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountableto Parliament for the funds and resources of the Uganda Reproductive, Maternal Child HealthServices Improvement Project.

The Accounting Officer is also responsible for the preparation of financial statements inaccordance with the requirements of the Public Finance Management Act 2015, and the projectfinancing agreement., and for such internal control as management determines is necessary toenable the preparation of financial statements that are free from material misstatements,whether due to fraud or error.

In preparing the financial statements, the Accounting Officer is responsible for assessing theproject's ability to continue delivering its objectives, disclosing, as applicable, matters relatedto affecting the delivery of the project development objective, and using the FinancialReporting Guide 2018 unless the Accounting Officer has a realistic alternative to the contrary.The Accounting Officer is responsible for overseeing the projects' financial reporting process.

Auditor's Responsibilities for the Audit of the Financial StatementsMy objective is to obtain reasonable assurance about whether the financial statements as awhole are free from material misstatement, whether due to fraud or error, and to issue anauditor's report that includes my opinion. Reasonable assurance is a high level of assurancebut is not a guarantee that an audit conducted in accordance with ISSAls will always detect amaterial misstatement when it exists. Misstatements can arise from fraud or error and are

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considered material if, individually or in the aggregate, they could reasonably be expected toinfluence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISSAls, I exercise professional judgment and maintainprofessional skepticism throughout the audit, I also:* Identify and assess the risks of material misstatement of the financial statements, whether

due to fraud or error, design and perform audit procedures responsive to those risks, andobtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.The risk of not detecting a material misstatement resulting from fraud is higher than forone resulting from error, as fraud may involve collusion, forgery, intentional omissions,misrepresentations, or the override of internal control.

* Obtain an understanding of internal control relevant to the audit in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose ofexpressing an opinion on the effectiveness of the project's internal control.

* Evaluate the appropriateness of accounting policies used and the reasonableness ofaccounting estimates and related disclosures made by management.

* Conclude on the appropriateness of management's use of the going concern basis ofaccounting and, based on the audit evidence obtained, whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the project'sability to deliver its mandate. If I conclude that a material uncertainty exists, I am requiredto draw attention in my auditor's report to the related disclosures in the financialstatements or, if such disclosures are inadequate, to modify my opinion. My conclusionsare based on the audit evidence obtained up to the date of my auditor's report. However,future events or conditions may cause the Uganda Reproductive, Maternal Child HealthServices Improvement Project to fail to deliver its mandate.

* Evaluate the overall presentation, structure and content of the financial statements,including the disclosures, and whether the financial statements represent the underlyingtransactions and events in a manner that achieves fair presentation.

I communicate with the Accounting Officer regarding, among other matters, the planned scopeand timing of the audit and significant audit findings, including any significant deficiencies ininternal control that I identify during my audit.

I also provide the Accounting Officer with a statement that I have complied with relevantethical requirements regarding independence, and to communicate with him/her all

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relationships and other matters that may reasonably be thought to bear on my independence,and where applicable, related safeguards.

From the matters communicated with the Accounting Officer, I determine those matters thatwere of most significance in the audit of the financial statements of the current period and aretherefore the key audit matters. I describe these matters in my auditor's report unless law orregulation precludes public disclosure about the matter or when, in extremely rarecircumstances, I determine that a matter should not be communicated in my report becausethe adverse consequences of doing so would reasonably be expected to outweigh the publicinterest benefits of such communication.

Other Reporting Responsibilities

* Compliance with legislation and Regulations

In accordance with sections 19(1) of the National Audit Act, 2008, I report to you, basedon my work described on the audit of Financial Statements that the activities, financialtransactions and information reflected in the financial statements that have come to mynotice during the audit, are in all material respects, in compliance with the authoritieswhich gove n them.

John F.S. Muwanga

AUDITOR GENERAL

KAMPALA

24th December 2018

8

MINISTRY OF HEALTH

Republic of Uganda

UGANDA REPRODUCTIVE, MATERNAL AND CHILD HEALTH SERVICESIMPROVEMENT PROJECT

FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED

30 JUNE 2018

AUGUST 2018

The Uganda Reproductive, Ma rnal and Child Health Services Improvement ProjectFinancial Staternents for 12 Months Ended 30 June 2018

ContentsPROJECT INFORMATION .............................................................................

1.0 In trod u ction ............................................................................................ 21.1 Project Development Objectives ............................................................ 21.2 Project Beneficiaries .............................................................................. 21.3 Project Components ............................................................................... 3

2.0 Management's Responsibility for the Financial Statements ........................ 53.0 PROJECT IMPLEMENTATION REPORT..................................................... 64.0 FINANCIAL STATEMENTS ................................................................... 8

4.1 Statement of Income and Expenditure.................................................... 84.2 StatemenL of Fund Balance ..........................................ac........................

5.0 Notes to the Financial Statements .......................................................... 106.0 Annex .................................................................... .... . . .... x.19

6 .1 A n n ex 11................... ............................................................................ 196 .2 A n n ex 2 . ............................................ . ....................... . .......... 2 16.3 Annex 32......................................2......- ........-..................................... 256.4 Annex 4................................... ..... -....... ...................... 27

Year 1 of the Project

The Uganda Reprodactive, Muternal and Child Headtli Servimce Improvenent Pro ctiFinancial Statemencs for 12 Months Ended 3) June 2018

PROJECT INFORMATION

Project Implementer

Ministry of Health

Financing Source

World Bank

International Development Association-IDA/Global Financing Facility-GFF/ SIDA

Project Number: 155186

Project Code: 1440

Project Cost US$: 165 M

Counterpart Fund

Government of the Republic of Uganda

Bankers

Bank of Uganda

P.O. Box 7120

Kampala Road

Auditors

Office of Auditor General

Plot 2/4 Apollo Kaggwa Road

P.O. Box 7083

Kampala - Uganda.

Tel: +254 414 344 340

Email: infof0oag.go.ug

1Year 1 of the Project

The Uganda RepIeducive, Matcna and Child Health Services provcmnr PrjectFinancial Staternents for 12 Month Ended 30 June 2018

1.0 Introduction

The Project was declared effective on 26 May 2018 and financed by Credit totaling to

US$: 110 M, a grant from the Global Financing Facility totaling to US$: 30 M and

another grant amounting to US$: 25 M from SIDA.

The project was designed to support the national efforts to scale-up essential RMNCAH

services as described in the RMNCAH Sharpened Plan. The project will assist the

government to (a) address critical health systems bottlenecks constraining RMNCAH

service delivery, including strengthening supervisory functions and improving quality of

care; (b) contribute to improved health for children and women, as well as reduced levels

of stunting in children; and (c) strengthen institutional capacity for CRVS to scale-up

provision and utilization of BDR services. The project targets districts with high

RMNCAI disease burden and low RMNCAH service coverage and utilization and will be

implemented in close collaboration and coordination with other RMNCAH programs to

ensure alignment of the programs to the RMNCAII Sharpened plan.

1.1 Project Development Objectives

The Project Development Objectives (PDOs) are to: (a) improve utilization of essential

bealth services with a focus on reproductive, maternal, newborn, child and adolescent

health services in target districts; and (b) scale-up birth and death registration services.

1.2 Project Beneficiaries

The primary project beneficiaries are women of childbearing age, adolescents, andchildren under-five (including newborns and infants) from selected districts in thecountry with a high disease burden. The beneficiaries will benefit from a package of highimpact quality and cost-effective RMNCAI interventions. In addition, communities willbenefit from enhanced BDR services.


The ganda Reproductive, Maternal and Child Healtr Services Improvement ProjectFinanCial Statements for 12 Months Ended 80 June 2018

1.3 Project Components

Component 1: Results-Based Financing for Primary Health Care Services

The objective of this component is to scale-up and institutionalize Result BasedFinancing (RBF) with a focus on RMNCAH services. Based on the National RBPFramework, the RBF design for the project aims to incentivize the District Health Teams(DHTs) and HC III and IV to expand the provision of quality and cost-effective RMNCAHservices. As part of RBF, the project will incentivize health centres to support the VHTsin their catchment areas to promote community-based RMNCAH services, includingservices to address nutrition in general and stunting in particular.

Component 2: Strengthen Health Systems to Deliver RMNCAH Services

The objective of this component is to strengthen institutional capacity to deliverRMNCAH services. The project will support the MoH to address the most critical healthsystems bottlenecks to RMNCAH service delivery identified in the RMNCAH SharpenedPlan. These include four key areas described below.

1) Improving availability of essential drugs and supplies2) Improving availability and management of the health workforce

3) Improving availability and functionality of medical equipment in health facilities4) Improving health infrastructure of PHC health facilities

5) Improving quality of care and supervision

Component 3: Strengthen Capacity to Scale-up Delivery of Births and DeathsRegistration Services

The objective of the component is to strengthen institutional capacity for CRVS andscale-up BDR services. The project will support government efforts to strengthencapacity of the principal CRVS institutions at central and subnational levels to carryout their mandate to provide BDR services and to scale-up BDR services countrywide

3Year I of the Project

The Uganda Reproductive Maternal and Child Health Services Emnprovemernt ProjectFinancial Statements for 12 Matis Eadd 30 June 2118

Component 4: Enhance Institutional Capacity to Manage Project SupportedActivities

The objective of the component is to enhance institutional capacity for management ofproject-supported activities. This component will support costs related to overall projectmanagement, training, safeguards, M&E, citizen engagement, and other projectoperational issues to ensure that the intended objectives are achieved in a sustainablemanner. The project will address the skills gaps in project management and buildinstitutional capacity of the relevant units for efficient and effective projectimplementation.


The Uganda Reprodi ut ive, Maternal and Child HeaLth Services Improvem ent ProjectFinancial Statements for 12 Mniths Ended 30 June 2.018

2.0 Management's Responsibility for the Financial Statements

Management of Ministry of Health is responsible for preparing the Project FinancialStatements, which give a true and fair view of the state of affairs of the project, as at theend of the accounting period. This responsibility includes: Selecting, applying andmaintaining adequate and appropriate Financial Management Systems and Policies,and ensure that these continue to be effective throughout the reporting period; andmaking accounting estimates that are reasonable in the circumstances. Maintainingproper accounting records, which disclose with reasonable accuracy at any time, the

- Financial Performance of the Program; designing; implementing and maintainingInternal Controls relevant to the preparation and fair presentation of the FinancialStatements and ensuring that they are free from material misstatements, whether dueto fraud or error. They further ensure that they comply with the GoU and World BankFinancial Regulations and Audit guidelines, and safeguarding the assets of the Project.

Ministry of Health Management accepts responsibility for the Project FinancialStatements, which have been prepared on the Cash Basis method of FinancialReporting, using appropriate accounting policies in accordance with the InternationalPublic Sector Accounting Standards (IPSAS).

PERMANENT SECRETARY ASSISTANT COMMISSIONER/ACCOUNTSMINISTRY OF HEALTH MINISTRY OF HEALTH

PROJECT COORDINATORMINISTRY OF HEALTH


The Uganda Reproductive, Maternal and Child Health Services ImprovemenE ProjectFinancial Statements for 12 Months Ended 30 June 2018

3.0 PROJECT IMPLEMENTATION REPORT

Overall the Project implementation has picked momentum and a number of activitieshave been initiated across all components especially the Result Based Financingalthough absorption of funds disbursed still low.

Component 1. Result Based Financing (RBF)

The MoH has made progress in: (a) finalizing the overall RBF program design; (b)recruiting staff to manage the program; (c) facilitating orientation of senior governmentofficials on RBF; (d) finalizing prequalification assessments of health facilities in 28districts under phase 1 and; fe) drafting Performance Agreements with LocalGovernment Authorities (LGA) and the Kampala Capital City Authority (KCCA). MoHintends to undertake the following key activities: Sign Performance Agreements withLGAs; pay one-off quality improvement grants for health facilities; train health facilitiesin 28 districts; and undertake orientation meetings; conduct pre-qualificationassessments and training of health facilities in 35 districts under phase 2.

The health facilities working with districts are currently preparing PerformanceImprovement Plans (PIP) which when approved will trigger disbursement of start-upgrants.

The ministry is still in the process of recruiting the Independent Verification Agent (IVA).The consulting firm will be charged with the verification for Claims by the participatinghealth facilities twice a year. Hiring of the IVA is a precondition for disbursement offunds to health facilities.

Component 2: Strengthen Health Systems to Deliver RMNCAH Services

Medicines and supplies, the procurement of medicines and supplies for both public andprivate providers is progressing well. The MoH contracted the Joint Medical Stores todistribute reproductive health commodities replacing the Uganda Health MarketingGroup (UHMG). It was recommends by the World Bank that the new institutionalarrangements are quickly instituted to ensure continuity of activities and sustaindistribution of commodities and supplies as well as the demand-side activitiespreviously carried out by UHMG.


The Uganda Reproductive, Maternal and Child Health Services Impkovermeni ProjectFinancial Statements for 12 Wonths Ended 30 June 2018

Health workforce, the MoH has completed the shortlisting of 554 candidates for thesecond round of scholarships in various disciplines. The MoH is left with verifying thecandidates with districts before the beneficiaries receiving their scholarship awards.

Health infrastructure and medical equipment, the activities under the two subcomponents are significantly behind schedule. The MoH has concluded the selection ofthe 82 health facilities. The MoH is in the recruiting the design and supervisionconsultants that will conclude the process of confirming the status of land ownership,customize the designs and recruit the contractors. MoH is yet to conclude the survey onthe availability and functionality of medical equipment that will inform: Ja) redistributeequipment; (b) repair major equipment and; (c) procure new equipment.

Supervision and Health Facility Quality Assessment Program (HFQAP). The MoH isreviewing the supervision strategy. To secure stakeholder commitment

Component 3: Strengthen Capacity to Scale-up Delivery of Births and DeathsRegistration Services

NIRA initiated the necessary processes to retender the procurement of the Birth andDeath Registration (BDR) Equipment lo functionalize BDR services in selected Districts.Senior Management is yet to approve specifications for procuring the BDR Solution,which is a digitized process for registering births and linking to a national electronicsystem for the issuance of birth certificates. The system will link servers at the districtswith the Central servers at NIRA head office.

Birth and Deaths registered: In the FY 2017/18 NIRA registered 45,705 births comparedto 37,835 in FY 2016/17. Out of the 15,705 births registered 19,617 certificates havebeen issued. While 3,411 deaths were registered in FY 2017/18 compared to 3,217 inFY 2016/17 the death certificates issued were 2,267. In the first half of FY 2018/1924,484 birth had been registered while 1,112 deaths had been registered over the sameperiod. Although the number of births and death registered have improved, the numbersare still very low. The low numbers reflect the fundamental need for NIRA to develop astrategy to rollout BDR services to the districts and hospitals and to promotepartnership with BDR implementing partners in the districts.


The Uganda Reproductive, Maternal and Child Health Services Improvement ProjectFinancial Statements For 12 Moath Ended 30 June 2018

4.0 FINANCIAL STATEMENTS

4.1 Statement of Income and Expenditure

UGANDA REPRODUCTIVE, MATERNAL CHILD HEALTH SERVICES IMPROVEMENT PROJECTSTATEMENT OF INCOME AND EXPENDITUREFOR THE PERIOD OF 12 MONTHS ENDED 30 JUNE 2018

Actual CumulativeProject Income/Expenditure Income/Expenditure AvailableBudget for 12 Months ended for period ended 30 Balance inUSD:(A} 30 June 2018 June 2018 USD (A-C)

USD: (B) USD:(C)RECEIPTS NotesBalance B/F

Remittances from IDA 3(a) 110,000,000 10.327,000.00 10,327,000.00 99,673,000.0Remittances from GFF 3(b) 30,000,000 5,000,000.00 5,000,000.00 25,000,000.0Remittances from SIDA 3(cl 25,000,000 - 25,000,000.0

Total Receipts for the Year IS,327,000.00 1S,327,000.00

Less: EXPENDITURES

RBF for PHC Services 4 4.281.887 190,715.49 190,715.49 4,091,171.2Strengthen Capacity to Deliver 5 13,025,768 2,724,250.57 2,724,250.57 10,301,517,4RMNCAli Services

Strengdten Capacity to Deliver 6 2.451,170 4,052.60 4,052.60BDR Services 21447,11l.9

Enhance Institutional Capacityto Manage Project Supported 7 1,599,796 540,923.39 540923.39 1058.892.9Activities

21,358,621 3,459,942.05 3,459,942.06 17,898,698L5

SurpluslDeftit)Income/Expenditure for the 11,867,057.95 11,867,057.94period

The notes and Accounting policies set out on 10 to 18 forms an integral part of the Statement ofReceipts and Expenditure above for the Uganda Reproductive, Maternal Child Health ServicesImprovement Project for the period of 12 months ended 30 June 2018. Ministry of Healthapproved the Statement on 31/08/2018 and signed on its behalf by

PERMANENT SECRETARY ASSISTANT COMMISSIONER/ACCOUNTS

P ,ROJECT COORDIN R .... .....


The Uganda Reproductive, Maternal 2nd Child Healh Services fruprovement ProjectFinanciaf SaTements for 12 Months Ended 30 June 2018

4.2 Statement of Fund Balance

UGANDA REPRODUCTIVE, MATERNAL CHILD HEALTH SERVICESIMPROVEMENT PROJECTSTATEMENT OF FUND BALANCEFOR THE PERIOD OF 12 MONTHS ENDED 30 JUNE 2018

CASH & CASH EQUIVALENTS

Current Year CumulativeBalance as at Balance as at

30 June 2018 30 June 2017Notes USD USD

IDA Bank Accounts 6,155,895.02

GFF Bank Accounts 4,999,980.00

SIDA Bank Accounts

Advance to Staff & NIRA 711,182.93

11,867,057.95 -

SURPLUS INCOME/ EXPENDITURE

Total Cumulative Income 15,327,000.00

Less:

Cumulative Expenditure 3,459,942.05

11,867,057.95 -

PERMANENT SECRETARY ASSISTANT COMMISS[ONER/ACCOUNTSMINISTRY OF HEALTH MINISTRY OF HEALTH

PROJET O NOR

MINISTRY OF HEALTH


The Uganda Reproductive, Maternal and Child Health Service hoprovementProjectFinancial Statements for 12 Months Ended 30 June 2018

5.0 Notes to the Financial Statements

1.0 Accounting Entity

1.1 Basis of Preparation

The Fund Accountability Statement has been prepared in accordance with the CashBasis IPSAS Financial Reporting under Cash Basis of Accounting and presents thetransactions for the 12 months period ended 30 June 2018.

1.2 Reporting Entity

The Fund Accountability Statement is for The Uganda Reproductive, Maternal ChildHealth Services Improvement Project (URMCHIP) being implemented under Long TermInstitutional Arrangements (LTIA) in the Ministry of Health assigned a project code 1440

1.3 Payments to Third Parties

The Government benefits from goods and services purchased on its behalf by thirdparties. The mode of transaction is by Letters of Credit and Direct payment from TheWorld bank

1.4 Reporting Currency

The Reporting currency is United States Dollars (USD)

1.5 Bank Details

Project funds are received from the World Bank and maintained on Designated Accounts(DA) in Bank of Uganda for each financing source. The Accounts have 3 signatories thatinclude Head Accounts, Project Coordinator and Permanent Secretary of Ministry ofHealth being the principle signatory.

1.6 Accounting System

The Project was enrolled on the Integrated Financial Management System (IFMS)controlled by the Office of The Accountant General Ministry of Finance, Planning andEconomic Development. The system handles Payments, Procurements, Reporting andReconciliation among others,

1.7 Cash and cash equivalents

Cash and cash equivalents comprise cash at call on account in Bank of Uganda andadvances


The Uganda Reproductave, Maternl and Child Health Services Improvement ProjectFinancial Statements for 12 Moutbs Ended 30 June 2018

2 Cash & Cash Equivalents

Amount in

2(a) IDA Bank Accounts USA gs at O USD as atJuneasa03830 JuneJune 2018 212017

Reconciled Cash Book Balance as at30 June (Designated Account) 5,987,340.14 -

Reconciled Cash Book Balance as at30 June ( Operations Account) 168,554.88 -

6A155,895.02 _ -____

Amount ininAmout in USD as at2(b) GFF Bank Accounts USD as at 30 30 Jsna

June 2018 0172017

Reconciled Cash Book Balance as at30 June (Designated Account) 4,999,980.00 -

Reconciled Cash Book Balance as at30 June (Operations Account) -

4,999,980,00 -

Amount in- Amout ni USD as at2(c) SIA Bank Accounts USP as at 30 3 June

June.2,01830 June.June 2013 201

30 June (Designated Account)

Reconciled Cash Book Balance as at30 June (Operations Account) -

Amount la Amount in2(d) Advance to Staff & NIRA USD as'at 3 USD as at

June- 20130 June2017

Advances to Staff

Advance to NIRA 711,18293 -

711,182.93 -


The Uganda Repruductive, MAternat and CMid Health Strvices Improveaent ProjectFinancii Statements for 12 Months Ended 30 June 2018

Actual CumulativeApproved/Bal Disbursement Disbursement Available31al Remittances from IDA B/F Amount for FY ended 30 for FY ended 30 Balance inUSD:(A) June 201818D June 2018 USD USD D=(A-C)

(B) (C )

110,000,000 110,000,000

Credit WA/001 110,000,000 5,827,000 5,827,000 104,173,000Credit WA/002 104,173,000 4,500,000 4,500,000 99,673,000

99,673,000

10,327,000 10,327,000

Actual CumulativeApproved/Bal Disbursement Disbursement Available3(b) Remittances from GFF B/F Amount for FY ended 30 for FY ended 30 Balance InUSD:(A) June 2018 USD June 2018 USID USD D=(A-C)

(B) (C)

30,000,000 30,000,000

GFFWA/001 30,000,000 5,000,000 5,000,000 25,000,000

25,000,000 -

5,000,000 5,000,000

Actual CumulativeRemittances from Approved/Bal Disbursement Disbursement Available3 Re) SIDA B/F Amount for FT ended 30 for PY ended 30 Balance inUSD:(A) June 2018 USD June 2018 USD USD D=(A-C)

(B) (C )

25,000,000 25,000,000

SIDA WA/00 1 25,000,000 -


The Uganda Reprodtctive, Maternal and Child Heath Services Itmprovmceni ProjectFinancial Statements for12 Months Ended 30 Juna 2018

- RBF for PHC Services

4.1.0 RBF PHC Providers Annual Annual Exp. Cumulative BalanceBudget FY As at 30 Exp. As at 30 UsD2017/18 June 2018 June 2018

USD4.1-1 Selection and

Orientation of PHC 176,848 126,259.67 126,259.67 50,588Providers

4.1.2 Capacity Building onRBF 106,000 34,467.87 34,467.87 71,532

4.1.3 Training of PHCProviders 30,000 20,422.95 20,422.95 9,577

312,848 181,150.49 181,150.49 131,698

4.2.0 Reimbursements on Annual Annual Exp. Cumulative BalanceRBF & Verification Budget FY As at 30 Exp. As at 30 USD

2017/18 June 2018 June 2018USD

4.2.1 RBF Reimbursementsto Health Facilities & 1,722,039 1,722,039DHMT

4.2.2 R3F Verification byDHMT at Health 495,000 7,758.77 7,758.77 487,241Facilities

4.2.3 RBF Verification byRegional Teams 90,000 - 90,000

2,307,039 7,758.77 7,758.77 2,299,280

4.3.0 External Verification Annual Annual Exp. Cumulative Balance& RBF Unit Budget FY As at 30 Exp. As at 30 USD

2017/18 June 2018 June 2018USD

4.31 External VerificationAgent on R8P 300,000 - - 300,000

4,3.2 RBF Unit 1,212,000 1,080.59 1,080.59 1,210,9194.3.3 Operational Costs,Communication & 150,000 725.65 725.65 149,274Other Associated Costs

1,662,000 1,806.24 1,806.24 1,660,194

RBF for PHC Services4,281,887 190,715.49 190,715.49 4,091,171


The Uganda Reproductive, Maternal and Child lcakh Services Improvement ProjectFinancial Statments farl2 Months Ended 30 June 2018

5.0 Strengthen Capacity to Deliver RMNCAH Services

5.1.0 Improved Availability Annual Annual Exp. Cumulative Balanceof Essential Drugs Budget FY As at 30 Exp. As at 30 USD2017/18 June 2018 June 2018

USD5.1.1 Procure and distribute

drugs 1,122,000 - - 1,322,0005-1.2 Strengthen districtcapacity to quantify 56,000 6,084.20 6,084.20 49,916drug needs and reportquarterly on drugavailability

5.1.3 Upgrade thewarehousing system in -NMS

1,178,000 6,084.20 6,084.20 1,171,916

5.2.0 Improved availability Annual Annual Exp. Cumulative Balanceof human resources Budget FY As at 30 Exp. As at 30 USDfor health 2017/18 June 2018 June 2018USD

52.1 Train RMNCAH cadresin short supply 300,000 222,901.69 222,901.69 77,098(Biomedical Engineers,Midwives, Anesthetistsand laboratorytechnicians)

5.2.2 In-service training andmentorship program 400,000 12,687.29 12,687.29 387,313targeting RMNCAHservices

5.2.3 Complete the roll out ofthe human resources 150,000 3,925.20 3,925.20 146,075for health managementinformation systems

5.2-4 Operationalize and usee-recruitment system 100,000 6,583.59 6,583.59 93,416to support DSCs

950,000 246,097.78 246,097.78 703,902

5.3.0 Improved availability Annual Annual Exp. cumulative Balanceand functionality of Budget FY As at 80 Exp. As at 30 USDmedical equipment in 2017/18 June 2018 June 2018health facilities USD5.3.1 Update Inventory for

health facilities 75,000 - 75,000


The Uganda Reproductive, Matemal and Child Health Services Improvement ProjectFinancial Sta[tments for 12 Monhs Ended 30 JWe 2018

5.3.2 Procure and distribute- critical RMNCAH 2,424,000 2,269,353.08 2,269,353.08 154,647

equipment to selectedfacilities

5.3.3 Development andissuance of guidelines 50,000 - 50,000for the redistribution ofequipmeni

5.3.4 Redistribute basicmedical equipment 100,000 33,867.74 33,867.74 66,132

2,649,000 2,303,220.82 2,303,220.82 345,779

5.4.0 Improved health Annual Annual Exp. Cumulative Balanceinfrastructure for Budget FY As at 30 Exp. As at 30 USDPHC health facilities 2017/18 June 2018 June 2018USD

5.4.1 Identify facilities forrenovation after 283,140 37,341.61 37,341.61 245,798establishing a clearjustification andrationalc

5.4.2 Procure SupervisingConsultants 327,291 - - 327,2945.4.3 Update and customizethe designs and 80,000 - - 80,000drawings

5.4.4 Procure Contractors

14,000 - - 14,0005.4.5 Construction ofmaternity units 4,083,364 - - 4,083,3645,4-6 Issue simpleprocurement 40,970 - 40,970guidelines for repairsand renovation worksunder RBF and tomitigate environmentaland social safeguards

4,828,768 37,341.61 37,341.61 4,791,426

5.5.0 Improved supervision Annual Annual Exp, Cumulative Balanceof the DHTs Budget FY As at 30 Exp. As at 30 USD2017/18 June 2018 June 2018

USD5.5.1 Area Team

supervisions quarterly 80,000 - - 80,0005.5.2 Procure vehicles forproject management 750,000 8,356.75 8,356.75 741,643and supervision


The Ugianda Rep roductivc, Maermal and Child Health Services Improvement ProjectFinancial Starements for 12 Months Ended 30 June 2018

5.5.3 Roll out the HealthFacility Quality of Care 300,000 107,637.75 107,637.75 192,362Assessment Program

5.5.4 Issue servicestandards/protocols -on the key RMNCAIIareas

555 Develop and issueambulance guidelines 200,000 - 200,000and supportambulance operationsin disadvantageddistricts

5.5.6 Support D-lTs tostrengthen community 400,000 11,297.80 11,297.80 388,702health outreachprograms and citizenengagement

5.5.7 Specialized technicalsupport supervision 80,000 3,622.27 3,622.27 76,3785.5.8 Procure vehicles fordisadvantaged districts 1,110,000 - - 1,110,0005.5.9 Procure motor cyclesfor disadvantaged 200,000 591.60 591.60 199,408districts

5.5.10 Support to AdolescentHealth & Gender 300,000 - - 300,000Bascd Violence

3,420,000 131,506.16 131,506.16 3,288,494

Strengthen Capacityto Deliver RMNCAH 13,025,768 %72,2 0. 7 Zf445057 10,301,51Services

... _ 7

6.0 Strengthen Capacity to Deliver BDR Services

6.1.0 Strengthen Annual Annual Exp. Cumulative BalanceInstitutional Capacity Budget FY As at 30 Exp. As at 30 USDto Deliver BDR 2017/18 June 2018 June 2018Services USD6.1.1 Develop and

disseminate the 60,000 - 60,000national CRVS policy,strategy andcommunicationstrategy

6.1.2 Develop the BDRprotocols and manuals 219,608 - 219,6086.1.3 Establish andoperationalize a CRVS 471,470 - 471,470


The Uganda Reproductive, Mammal and Child Health Services Im provement Pre jetFinancial Statements for 12 Months Eaded 30 June 2018

monitoring andevaluation system

6.1 -4 BDR Mobile Services45,000 - 45,0006.1.5 Administrative

Support-Accounts 126,000 - 126,000Assistant and ProjectOfficer

922,078 - 922,078

6.2.0 Scale up birth and Annual Annual Exp. Cumulative Balancedeath registration Budget FY As at 30 Exp. As at 30 USDservices 2017/18 June 2018 June 2018

USD6.2.1 Train personnel

including community 270,000 - - 270,000based personnel onBDR

6.2.2 Acquire office and BDRequipment and 489,092 4,052.60 4,052.60 485,039necessary materials

6.2.3 Outreach BDR Services140,000 -- 140,0006.2.4 Acquire Vehicles (8)630,000 - - 630,000

1,529,092 4,052.60 4,052.60 1,525,039

Strengthen Capacityto Deliver BDR 2,451,170 4,053 4,053 2,447,117Services

7.0 Enhance Institutional Capacity to Manage Project Supported Activities

7.1.0 strengthen Project Annual Annual Exp. Cumulative BalanceManagement Budget FY As at 30 Exp. As at 30 USDincluding Fiduciary 2017/18 June 2018 June 2018Capacity USD

7.1.1 Recruitment ofTechnical Assistants to 694,500 380,485.68 380,485.68 314,014support projectimplementation

7.1.2 Recruitment of CivilWorks Staff 325,716 61,475.84 61,475.84 264,2407.1.3 Procurement ofcomputers and office 40,000 3,391-01 3,391.01 36,609furniture

7-1-4 Vehicle maintenanceand repairs 40,000 28,657.16 28,657.16 11,343


The Uganda Reproductive, Maternal and Child Health Services Improvement ProjectFinancial Stararents for 12 Months Ended 30 June 2018

7.1.5 Administrativeexpenses 32,000 27,226.51 27,226.51 4,773

7.1.6 Recruitment ofSupport staff 80,000 18,175.08 18,175.08 61,825

7.1.7 Support to the InternalAudit function 10,000 21,492.12 21,492.12 18508

1,252,216 540,923 540,923 711,313

7.2.0 Strengthen Capacity Annual Annual Exp. Cumulative Balanceto Implement RBF Budget FY As at 30 Exp. As at 30 USDprograms 2017/18 June 2018 June 2018

USD72.1 Selection of a firm to

carry out external 107,580 - 107,580verification of RBFCoordination of RBPinterventions 40,000 40,000

7.2.2 Training on ResultsBased Financing 100,000 -- 100,000

247,580 - - 247,580

7.3.0 Strengthen Capacity Annual Annual Exp. Cumulative Balancefor Management of Budget FY As at 30 Exp. As at 30 USDEnvironmental and 2017/18 June 2018 June 2018Social Safeguards US)

7.3.1 Governance andcommunication 70,000 - 70,000expenses

70,000 - - 70,000

7.4.0 Enhance Monitoring Annual Annual Exp. Cumulative Balanceand Evaluation Budget FY As at 30 Eap. As at 30 USDFunctions 2017/18 June 2018 June 2018

USD7,4.1 Support to the

Resource Centre 30,000 30,0007.4.2 Project mid and finalevaluations .

30,000 - 0000

Enhance InstitutionalCapacity to Manage 1,599,796 540,923 540,923 1,058,893Project SupportedActivities


The Uganda Reproductive, Maternal and Child Heahb Services Improvement ProjectFinancial Statements for 12 Months Ended 30 jone 2018

6.0 Annex

6.1 Annex 1

BANK RECONCILIATION STATEMENTFOR THE YEAR END)ED 30 JUNE 2018ACCOUNT NO: 000140088000041

Amount Amont]Details USD:)-SDBank Statement Balance As at30 June 2018 5,987,340.14

Less: Un-presented Transactions

Add: Direct Credits

Cash Book Balance 59$4L14

Prepared by Reviewed by

Peter ajubi Harriet NaluzzeProject Accountant AC/Accounts


The Uganda Reprøductive, Maternal and Child Health Services Improvenent Pro jecrFinancia Starments Ir 12 Months Ended 30Junc 2018

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20Year 1o h rjc

Thc Uganda Reproductive, Mgternal and Child Ieath Services Improverner ProicetFinancia Statements fort12 M4onths Ended 30 June 2018

6.2 Annex 2

BANK RECONCLIATION STATEMENTFOR THE YEAR ENDED 30 JUNE 2018ACCOUNT NO: 000140088000094

Aount AmountDetails UISHS: ITD

Bank Statement Balance As at 30 June2018 626,260,755 168,554,88


Add: Direct Credits

Cash Book Balance 16&,0S4 8


Peter ajubi Harriet NaluzzeProject ccountant AC/Accounts


The Uiganida Reproducrive, Matemal and Child Health Services Improvement~ PragetFinancial Statemnents fur 12 Months Ended 30 June 2018

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The Uganda Reprcilductive, Matcrnal and Child Healtb Services Improvement projectFinancial StatemtrEs for 12 Moubs Ended 30 June 2018

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24Year I of lthc Project

The Uganda Reproductive, Ma-mal and Child Health Services Improvement ProjectFinancial Statements for 12 Months Ended 30 June 2018

6.3 Annex 3

BANK RECONCILIATION STATEMENTFOR THE YEAR ENDED 30 JUNE 2018ACCOUNT NO: 000140088000042

Amount AmountDetails _ USD): |U.DD

Bank Statement Balance As at30 June 2018 4,99,9S00


Add: Direct Credits

Cash Book Balance 4,O99.9 O0


Peter Kaj bi Harriet NaluzzeProject A ountant AC/Accounts


The Uganda Reproducive, Malnal and Child Icalth Senices Improvemnt ProjeetFinancial Statencts for 12 Months Ended 30 june 2018

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Year Iof the Pro ject

The Uganda Reprodscdve, Maternal and Child Heah Services Improvement ProjectFinanciaI Statements for 12 Months Ended 30 June 2018

6.4 Annex 4

BANK RECONCILIATION STATEMENTFOR THE YEAR ENDED 30 JUNE 2018ACCOUNT NO: 000140088000095

Amount AmountDetails USHS. USD:-

Bank Statement Balance As at 30 June2018


Add: Direct Credits

Cash Book Balance


Peter ajubi Harriet NaluzzeProjec Accountant AC/Accounts


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