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 CONTENT PAGE

(i) Abbreviations/Acronyms

(ii) Executive Summary i

1 Introduction 1

2 Purpose and limitation of Special Investigation Report 1

3 Scope of the Investigation 2

4 Methodology 3

5 Findings 5

5.1 Ministry of Finance, Planning and Economic Development 6-13

5.2 Bank of Uganda 14-20

5.3 Office of the Prime Minister 21-29

Appendices

Abbreviations and acronyms

BBS Bank of Uganda Banking System BoU Bank of Uganda DST Deputy Secretary to the Treasury EFT Electronic Funds Transfer GoU Government of Uganda JFA Joint Financing Agreement MOFPED Ministry of Finance, Planning and Economic Development NUREP Northern Uganda Rehabilitation Programme OPM Office of the Prime Minister PS Permanent Secretary PS/ST Permanent Secretary/Secretary to the Treasury

PA Principal Accountant PRDP Peace Recovery and Development Plan UCF Uganda Consolidated Fund UCS Uganda Computer Services DST Deputy Secretary to the Treasury UShs Uganda shillings ALREP Agricultural Livelihoods Recovery Programme KIDPP Karamoja Integrated Disarmament and Development Programme KALIP Karamoja Livelihoods Programme NUSAF Northern Uganda Social Action Program TSD 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. 80% of these

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.

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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 information1, 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 Partners2 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 Letters from OAG to OPM, 2 Letters from PS/ST, OPM, CID and Development Partners

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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.

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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.

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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 Releases

Recurrent 2011/2012 26,105,323,756

26,040,862,289

Development 2011/2012 66,366,414,684

51,018,198,527

TOTAL 2011/2012 92,471,738,440

77,059,060,816

Recurrent 2010/2011 33,491,789,220

33,310,226,168

Development 2010/2011 71,442,267,583

62,020,977,316

TOTAL

104,934,056,803 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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• Ministry of Finance, Planning and Economic Development

• Bank of Uganda

• Office of the Prime Minister

6.1 MINISTRY OF FINANCE, PLANNING AND ECONOMIC DEVELOPMENT

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

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.

3 Joint Financing Agreement (JFA)

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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:

Funds received on Support to PRDP Basket Account Date Source Amount (Shs) 21-Oct-2010 Ireland ( EUR 3,250,000) 10,161,775,000 18-Nov-2010 Swedish Embassy 4,804,612,427 11-May-2011 Royal Danish Embassy(USD 901,785.1) 2,148,962,911 27-July-2011 Ireland 14,876,160,000 20-Dec-2011 Sweden (SEK 15,000,000) 5,295,368,488 29-June-2012

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

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At the time of writing this report the account had a balance of Shs.2,032,621,211.

Funds credited to Norwegian Support to PRDP Date Source Amount (UGshs) 30-Nov-10 Norway 11,166,170,051 13-Dec-11 Norway (NOK 30,000,000 12,903,357,970 13-Dec-11 Norway 68,361,191 15-Dec-11 Norway(NOK 30,000,000) 12,254,919,724 15-Dec-11 Norway 64,884,307 Total 36,457,693,243

Funds released from the Norwegian Support to PRDP Date Destination Account Amount 9th-Feb-2011 PRDP North (OPM) 11,166,170,051

27th-Dec- 2011 Refund of 30m NOK to Norway to correct a double transfer 12,254,919,724

The findings of this report reveal the following in relation to these funds:

• Amount received 75,777,092,394

• Amount properly sent to the UCF 10,161,775,000

• Amount refunded to Norway 12,254,919,724

• Balance on hand 15,004,190,484 37,420,885,208

• Amount misappropriated 38,356,207,186

(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.

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PRDP budget performance for the Local Governments

Year Budget Releases Performance 2009/2010 79,970,152,000 79,879,575,000 100% 2010/2011 93,781,045,000 78,884,012,000 84% 2011/2012 93,871,043,000 71,388,853,000 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.

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(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 EFT’s. 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 Debit Account Credit Account Amount Status Date and Time

9989123001.INT 003300098000060 000030088000030 3,500,000,000 Success 30/01/2012 at 12:25:42

003300088000030 000030088000009 1,795,368,488 Failed 30/01/2012 at 12:25:42

9986123101.INT 003300098000060 000030088000030 1,795,368,488 Success 30/01/2012 at 16:10:42

003300088000030 000030088000042 3,500,000,000 Failed 30/01/2012 at 16:10:42

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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 EFT’s.

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. Specific passwords should be used for

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.

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6.2 BANK OF UGANDA

6.2.1 Background

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.

6.2.2 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. The Bank of Uganda received stamp

ii. Whether the instruction is properly signed according to mandate

iii. Signature of the drawers and the agent

iv. Sufficiency of balances on the account

v. Reconciles with amount originally drawn from the TGA account in case of EFT

cash transfers

vi. Reconciles amount in words and in figures

vii. 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 Director’s 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

Director’s 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

15

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 confirmed4 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.13,454,035,3465 appeared to have signatures of the

4 List of unconfirmed payments 5 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 staff6. It was

also noted that 80% of these instruments were approved by the substantive deputy

director banking (Milton Opio) and 20% by others7. 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 List of staff who verified security papers where signatures appear different 7 List of other staff who approved payment for security papers where signatures differ from specimen

17

DATE ACCOUNT NAME AMOUNT 27/07/2010 PRDP POST CONFLICT 116,990,000 29/12/2011 DFID EVIDENCE BASED 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 limit8 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 No of times of imprest withdrawal

Monthly total (Shs)

October 2011 3 289,115,748

November 2011 3 289,115,748 December 2011 9 867,347,244 January 2012 8 770,975,328 February 2012 5 481,859,580 March 2012 9 867,347,244 April 2012 2 192,743,832 May 2012 2 192,743,832

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

8 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 Accounts transferred to Amount (Shs) 12.11.2010 UCF 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 27.02.2011 PRDP North 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 Date last operated Closing Balance AU media 14/09/2010 1,150,698 Emergency Relief Fund 2/09/2010 - JMC Refugees 1/07/2010 - NUREP June 2010 - World Bank support 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. The unknown accounts are indicated in the table

below;

List of accounts in BoU not known to the office of the prime minister

NO CUSTOMER ACCOUNT NO. ACCOUNT NAME 1 OPM 000030088000001 EMERGENCY RELIEF FUND 70401

2 OPM 000030088000016 NUREP OPERATIONAL PROGRAMME ESTIMATE NO.1

3 OPM 000030088000028 NUREP POST FLOODS REHABILITATION NO.2

4 OPM 000030088000032 NUREP PROGRAMME ESTIMATE NO.4

5 OPM 000030088000043 NATIONAL POLICY FOR PEACE BUILDING AND 6 OPM 000030088000047 UGANDA VETERANS ASSISTANCE BOARD OPM

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 Payment Details Amount 1-Dec-11 183011PT011211 CRISIS MANAGEMENT & RECOVERY

PROGRAM 14,876,108,017

30-Jan-12 183111PT300112 CRISIS MANAGEMENT & RECOVERY PROGRAM

3,500,000,000

30-Jan-12 STP400033300112 CRISIS MANAGEMENT & RECOVERY ROGRAM

1,795,368,488

Total 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. This responsibility was not properly executed in this

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 Amount Cash withdrawn 1,462,582,726 Farm Engineering Industries Ltd 1,970,000,000 Food supplies 1,274,677,112 Fuel 755,700,000 Paid to Ministry of Water for Valley tanks 1,731,092,000 Procurement of Motor Vehicles 1,818,413,285

22

Personal Accounts 2,085,893,685 Hydra form for block making machines 431,554,073 Transfer to other OPM account 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.4,661,563,4389, 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.3,237,987,52210 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

Shs.3,980,000,000 was transferred to two other accounts namely Building

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

9 List of payments from the crisis management account not known to the accounting officer 10 List of cash withdrawals from crisis Management

23

Post Conflict Development Programme Grant 2010 account as shown in the table

below;

DATE PAYMENT DETAILS RECEIVING ACCOUNT AMOUNT

12/12/2011 AAT REF 110229 PEACE DEV KARAMOJA

980,000,000 14/02/2012 AAT REF 110298 UK/UG POST CONFLICT 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.681,738,83211 was withdrawn cash by the

cashier, Oonyu Isaiah over a period of one month. Neither a cash book nor

accountability documents were availed for audit and as such the whole amount

remains unaccounted for and is recoverable.

It was also observed that Shs.289,600,000 was paid to various food suppliers12 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

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 Cash payments from peace and development 12 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 913.

Status Total Amount Submitted to Accounts with evidence of submission 14,609,943,235

Submitted but with no evidence of submission 10,995,884,316 No response from the officer 5,068,711,688 Photocopies of accountability were available 3,162,885,899 Refunded to Accounts 767,435,963 Total 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.2,916,833,94314 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;

Name of Officer Amount

Receiving Officer in

Accounts department

Lubega Raphael 200,000,000 Kazinda Geoffrey

Dhikusooka Cyprian 95,000,000 Nalwanga Lydia

Muwanika Abdul 88,000,000 Obbo Boniface

Owaro Johnson 71,355,000 Kazinda Geoffrey

Etyang Martin 108,000,000 Kazinda Geoffrey

Waduwa Flavia 205,080,963 Kazinda Geoffrey

Total 767,435,963

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 1115. 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.16,222,877,12916 were fraudulently

approved by the Principal Accountant (Geoffrey Kazinda) as summarized below.

SUPPLIER AMOUNT_SUM OPM staff Personal Accounts 3,345,196,361 Other OPM accounts 6,322,933,220 Private Companies 3,775,466,587 Cahier's personal Account 547,467,420 Centenary Bank 1,705,125,951 District Accounts 526,687,590 Total 16,222,877,129

16 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 cashier’s 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. This was meant to identify

transactions that could have been irregularly paid. 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 AMOUNT Engineers Investments Ltd/Shell Mulago 6,800,000 Jinja Road Service Station 2011 Limited 153,580,827 New CALTEX Ntinda Service Station 6,850,987,854 Office of Prime Minister Fuel 2,521,594,906 Shell Bukoto Service Station 6,000,000 Shell Capital 2001 Limited 6,740,000 Standard Chartered Bank (Fuel) 913,406,585 Total Key Fuel Filling Station 270,000,000 Wampewo Avenue Service station 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 LPO’s 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 1717.

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 Bulondo’s apartments.

17 Details of overpayment for food

33

6.3.12. Farm Engineering 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

Districts;

• To identify the beneficiaries of the ploughing

• Supervise the ploughing through the district production officers.

• Certify the works done.

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. 13,716,991,97618 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

Invoice description

No of times

paid Total Amount

Payment

Date

Payment for a contract 5 700,000,000 9/27/2010

Payment for services under Tractor Hire

services for Acholi Sub-region 2 110,000,000 11/9/2010

Supply of Farm Input To Karamoja 4 1,061,143,100 11/30/2010

Completion of Ploughing and Harrowing

of 760 Acres of gardens for Women

groups in Napak and Moroto 9 363,204,029 2/10/2011

Completion of Ploughing, Harrowing in

Nakapiripirit and Amudat Districts 2 723,822,960 3/9/2011

Completion of Ploughing, Harrowing in

MOROTO and NAPAK Districts 4 573,888,204 3/9/2011

Payment after completion of ploughing

and Harrowing in Kotido & Kaboong

districts 3 681,607,353 5/3/2011

8/9Ton tipping Trailer with 6 stud braked

and un braked axles , walking beam, 10

ton ram cylinder drawbar Jack 3 102,500,000 5/24/2011

Ploughing, Harrowing in Amuru and

Nwoya districts 4 607,272,276 9/2/2011

Ploughing and Harrowing in Pader and

Lamwo district 3 498,877,275 10/12/2011

Ploughing and Harrowing in Kitgum and

Pabbo sub county in Amuru 5 504,000,000 11/14/2011

Ploughing and Harrowing in Amuru-

Nwoya 2 120,000,000 11/14/2011

Ploughing and Harrowing in Pader-Lamwo 3 146,877,275 11/14/2011

Ploughing and Harrowing in Kitgum and

Pabbo sub county in Amuru 3 410,000,000 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 OVERLAPPING ACTIVITIES

ALREP,KIDDP,KALIP • Construction of valley dams • Construction of market sheds • Construction of cattle crushes

• NUSAF2

• Post war recovery and presidential pledges

• Procurement of seeds for northern Uganda

• Construction of low cost houses

KIDDP,NUSAF,PRDP at LG’s • Construction of teachers houses

• KIDDP

• Post war recovery and presidential pledges

• Procurement of ox ploughs

• Evidence based decision making,

• National integrated M&E strategy

• Monitoring By the GCW • Mobilization of a wide community

for effective participation in barazas • Dissemination and lunch of M&E

policy PRDP,NUSAF2 • Supply of seeds

• Construction of teachers houses • Construction of health centres

PRDP,KALIP • Construction of boreholes in Moroto

NUREP,PRDP • 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 SR_NO AC_NO DEBIT verified MAKER/Verified CHEKER CONFIRMED 30-Jul-10 111271 30088000036 97,384,556 Emilly Kamya Behena Not Comfirmed 4-Aug-10 111274 30088000036 37,390,000 Doreen Masiko Emilly Kamya Behena Not Comfirmed 24-Sep-10 111313 30088000036 96,324,368 Doreen Masiko Emilly Kamya Not Comfirmed 3-Nov-10 111347 30088000036 20,296,879 Doreen Masiko Emilly Kamya Not Comfirmed 24-Nov-10 111356 30088000036 96,324,368 Doreen Masiko Emilly Kamya Behena Not Comfirmed 7-Dec-10 161214 30088000042 1,171,050,463 Bisaso Henry Kimuli Not Comfirmed 3-Feb-11 161218 30088000042 1,665,782,440 Henry Kimuli Emilly Kamya Not Comfirmed 22-Feb-11 109259 30088000023 64,150,000 Henry Kimuli Emilly Kamya Behena Not Comfirmed 28-Feb-11 144214 30088000036 129,818,814 Emilly Kamya Henry Kimuli Not Comfirmed 25-May-11 110125 30088000009 275,201,920 James Minjo Emilly Kamya Not Comfirmed 13-Jul-11 161229 30088000042 22,000,000 Not Comfirmed 26-Jul-11 184931 30088000017 24,031,741 Henry Kimuli James Minjo Opio Milton Not Comfirmed 12-Aug-11 1787368 000030078000001 99,899,500 Atipo Opio Milton Not Comfirmed 15-Aug-11 1787323 000030078000001 45,823,000 Atipo Opio Milton Not Comfirmed 15-Aug-11 1787322 000030078000001 38,889,000 Atipo Opio Milton Not Comfirmed 25-Aug-11 198872 000030088000013 93,219,000 Joy Nuwagira Opio Milton Not Comfirmed 29-Aug-11 1798657 000030078000001 93,219,000 Joy Nuwagira Opio Milton Not Comfirmed 29-Aug-11 192610 30088000036 52,496,671 Henry Kimuli James Minjo Opio Milton Not Comfirmed 14-Sep-11 192624 30088000036 64,680,000 Henry Kimuli James Minjo Opio Milton Not Comfirmed 20-Sep-11 110169 30088000009 71,023,209 Beatrice

Mubukete James Minjo Opio Milton Not Comfirmed

26-Sep-11 192633 30088000036 69,436,671 Cynthia Nakayiza James Minjo Opio Milton Not Comfirmed 4-Oct-11 192652 30088000036 135,850,006 catherine lajul Beatrice Mubukete Not Comfirmed 5-Oct-11 110171 30088000009 88,219,510 catherine lajul Beatrice Mubukete Opio Milton Not Comfirmed 10-Oct-11 192656 30088000036 64,680,000 Beatrice

Mubukete catherine lajul Opio Milton Not Comfirmed

18-Oct-11 192671 30088000036 20,157,500 catherine lajul Beatrice Mubukete Opio Milton Not Comfirmed 25-Oct-11 211057 30088000017 63,955,686 James Minjo catherine lajul Opio Milton Not Comfirmed 25-Oct-11 211058 30088000017 23,654,821 James Minjo catherine lajul Opio Milton Not Comfirmed 3-Nov-11 192690 30088000036 54,036,671 Henry Kimuli catherine lajul Opio Milton Not Comfirmed 3-Nov-11 192691 30088000036 50,599,782 James Minjo Beatrice Mubukete Opio Milton Not Comfirmed 8-Nov-11 111512 30088000038 33,990,000 Henry Kimuli catherine lajul Opio Milton Not Comfirmed

1

14-Nov-11 192707 30088000036 100,760,000 catherine lajul Henry Kimuli Opio Milton Not Comfirmed 21-Nov-11 211090 30088000017 62,004,854 James Minjo catherine lajul Opio Milton Not Comfirmed 29-Nov-11 192731 30088000036 100,760,000 Beatrice

Mubukete Nabachwa Opio Milton Not Comfirmed

29-Nov-11 192732 30088000036 50,215,000 nabachwa Beatrice Mubukete Opio Milton Not Comfirmed 6-Dec-11 192747 30088000036 28,277,000 Beatrice

Mubukete catherine lajul Opio Milton Not Comfirmed

16-Dec-11 211146 30088000017 175,011,925 catherine lajul James Minjo Opio Milton Not Comfirmed 23-Dec-11 192774 30088000036 190,684,332 catherine lajul Beatrice Mubukete Opio Milton Not Comfirmed 28-Dec-11 216816 30088000006 97,802,709 James Minjo catherine lajul Opio Milton Not Comfirmed 28-Dec-11 192777 30088000036 177,971,200 catherine lajul James Minjo Not Comfirmed 27-Jan-12 192799 30088000036 197,724,332 Henry Kimuli James Minjo Opio Milton Not Comfirmed 13-Feb-12 211166 30088000017 68,057,662 nabachwa Beatrice Mubukete Opio Milton Not Comfirmed 13-Feb-12 211167 30088000017 26,346,822 Beatrice

Mubukete Opio Milton Not Comfirmed

13-Feb-12 110294 30088000030 50,265,690 Henry Kimuli James Minjo Not Comfirmed 14-Feb-12 110298 30088000030 3,000,000,000 Henry Kimuli James Minjo Not Comfirmed 20-Feb-12 227219 30088000036 71,208,000 Henry Kimuli James Minjo Opio Milton Not Comfirmed 5-Mar-12 216872 30088000009 95,708,780 James Minjo Beatrice Mubukete Opio Milton Not Comfirmed 19-Mar-12 174877 30088000044 77,343,268 Nabachwa Not Comfirmed 21-May-12 236588 30088000017 68,360,586 James Minjo Eva Kavuma Not Comfirmed 21-May-12 236587 30088000017 25,427,702 James Minjo Eva Kavuma Opio Milton Not Comfirmed 22-May-12 227337 30088000036 41,560,000 James Minjo Opio Milton Not Comfirmed 23-May-12 227343 30088000036 103,560,278 James Minjo Opio Milton Not Comfirmed 23-May-12 227349 30088000036 24,360,000 Henry Kimuli Opio Milton Not Comfirmed 28-May-12 111531 30088000038 38,917,413 Elizabeth Claire

Athieno Not Comfirmed

1-Jun-12 248402 30088000017 30,255,000 Beatrice Mubukete

Claire Opio Milton Not Comfirmed

1-Jun-12 227355 30088000036 300,435,948 catherine lajul Opio Milton Not Comfirmed 12-Jun-12 227393 30088000036 118,800,000 Elizabeth Claire

Athieno Opio Milton Not Comfirmed

21-Jun-12 248439 30088000017 69,023,968 catherine lajul Henry Kimuli Opio Milton Not Comfirmed 25-Jun-12 248813 30088000036 203,984,611 Beatrice

Mubukete Opio Milton Not Comfirmed

25-Jun-12 248810 30088000036 118,800,000 Beatrice Mubukete

Opio Milton Not Comfirmed

2

20-Jul-11 198847 30088000013 351,691,684 not Comfirmed 10,928,904,34

0

5) List of payments where the signatures grossly differ from the specimen

DATE SR_NO AC_NO AMOUNT verified MAKER CHEKER CONFIRMED REMARK 12-Dec-11

110229 000030088000030 1,491,260,430 catherine lajul

Beatrice Mubukete

Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

22-Dec-11

110253 000030088000030 764,760,000 catherine lajul

James Minjo Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

17-Feb-12

110305 000030088000030 526,000,000 Henry Kimuli

James Minjo Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

16-Jan-12

161283 30088000042 314,000,000 Henry Kimuli

catherine lajul Opio Milton Kazinda Geofrey

waduwa's Signature apears different

3-Feb-12 108832 000030088000022 289,600,000 Henry Kimuli

Beatrice Mubukete

Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

16-Aug-10

111403 000030088000038 193,419,000 Doreen Emilly Kamya Behena Kazinda Geofrey

waduwa's Signature apears different

5-Jul-11 109165 000030088000013 100,000,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

20-Feb-12

110326 000030088000030 100,000,000 Henry Kimuli

James Minjo Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

21-Feb-12

110346 000030088000030 100,000,000 James Minjo

Beatrice Mubukete

Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

23-Feb-12

110349 000030088000030 100,000,000 Henry Kimuli

Beatrice Mubukete

Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

6-Jan-12 161273 000030088000042 99,750,000 Joy Nuwagira Opio Milton KAZINDA GEOFREY

Bigirimana's signature appears different

21-Feb-12

116377 000030308000001 99,449,581 Joy Nuwagira

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

28-Jan-11

111430 000030088000038 60,700,000 Lajul catherine

Ziria Babwoana

Kazinda Geofrey

Bigirimana's signature appears different

13-Feb-12

116345 000030308000001 99,330,668 Consolata Baguma

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

3

14-Nov-11

1972257 000030078000001 99,000,000 Lajul catherine

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

25-Feb-11

111438 000030088000038 97,000,000 Lajul catherine

Ziria Babwoana

Kazinda Geofrey

Bigirimana's signature appears different

9-Dec-11 110239 000030088000030 98,692,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

21-Feb-12

116373 000030308000001 98,564,549 Joy Nuwagira

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

10-Jan-12

108811 000030088000022 98,500,000 Eunice Kahimakazi

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

30-Dec-11

216830 000030088000009 98,400,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

22-Feb-12

116382 000030308000001 98,263,880 Joy Nuwagira

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

3-Feb-12 110272 000030088000030 98,200,000 Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

5-Dec-11 110208 000030088000030 98,050,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

28-Feb-11

111437 000030088000038 95,000,000 Lajul catherine

Ziria Babwoana

Kazinda Geofrey

Bigirimana's signature appears different

13-Jul-11

198827 000030088000013 98,000,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

19-Dec-11

216811 000030088000009 98,000,000 CATHERINE LAJUL

Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

2-Mar-11 111442 000030088000038 99,446,000 Lajul catherine

Ziria Babwoana

Kazinda Geofrey

Bigirimana's signature appears different

3-Mar-11 111441 000030088000038 97,850,000 Lajul catherine

Ziria Babwoana

Kazinda Geofrey

Bigirimana's signature appears different

20-Feb-12

110342 000030088000030 97,995,000 Eunice Kahimakazi

Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

11-Nov-11

116314 000030308000001 97,862,625 catherine Lajul

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

16-Mar-11

111444 000030088000038 85,350,000 Lajul catherine

Ziria Babwoana

Kazinda Geofrey

Bigirimana's signature appears different

28-Jul-11

198868 000030088000013 97,700,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

31-Mar-11

111449 000030088000038 97,670,000 Joy Nuwagira Ziria Babwoana

Kazinda Geofrey

waduwa's Signature apears different

16-Nov-11

116310 000030308000001 97,294,125 Joy Nuwagira

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

14-Jun- 110142 000030088000009 97,000,000 CATHERINE RITA Kazinda Bigirimana's signature

4

11 LAJUL BYABAZAIRE Geofrey appears different 15-Jun-11

110148 000030088000009 97,000,000 CATHERINE LAJUL

RITA BYABAZAIRE

Kazinda Geofrey

Bigirimana's signature appears different

28-Apr-11

111474 000030088000038 98,900,000 Lajul catherine

Opio Milton Kazinda Geofrey

waduwa's Signature apears different

29-Apr-11

111473 000030088000038 96,371,916 Lajul catherine

RITA BYABAZAIRE

Kazinda Geofrey

waduwa's Signature apears different

5-Jan-12 108808 000030088000022 96,371,916 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

30-Jan-12

108823 000030088000022 96,371,916 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

18-Oct-11

110175 000030088000009 96,371,916 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

27-Oct-11

110182 000030088000009 96,371,916 Doreen Masiko

Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

17-Nov-11

110185 000030088000009 96,371,916 CATHERINE LAJUL

Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

18-Nov-11

110186 000030088000009 96,371,916 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

22-Nov-11

110193 000030088000009 96,371,916 EKAHIMAKAZI Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

5-Dec-11 110199 000030088000009 96,371,916 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

2-Dec-11 110200 000030088000009 96,371,916 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

8-Dec-11 110227 000030088000030 96,371,916 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

12-Dec-11

110234 000030088000030 96,371,916 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

7-Feb-12 110283 000030088000030 96,371,916 Eunice Kahimakazi

Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

24-Feb-12

110357 000030088000030 96,371,916 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

6-Jan-12 216838 000030088000009 96,371,916 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

12-Jan-12

216843 000030088000009 96,371,916 Jennifer Kayombya

Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

13-Jan-12

216845 000030088000009 96,371,916 Eunice Kahimakazi

Opio Milton Kazinda Geofrey

waduwa's Signature apears different

24-Jan-12

216850 000030088000009 96,371,916 Eunice Kahimakazi

Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

5

10-Feb-12

216860 000030088000009 96,371,916 Eunice Kahimakazi

Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

13-Jan-12

161287 000030088000042 96,371,916 Baguma Opio Milton Kazinda Geofrey

waduwa's Signature apears different

20-May-11

111480 000030088000038 98,000,000 Lajul catherine

RITA BYABAZAIRE

Kazinda Geofrey

Bigirimana's signature appears different

20-Feb-12

216861 000030088000009 96,371,916 Eunice Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

20-Dec-11

110258 000030088000030 96,371,916 catherine Lajul

Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

21-Dec-11

110259 000030088000030 96,371,916 catherine Lajul

Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

15-Feb-12

110303 000030088000030 96,371,916 Beatrice Atipo Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

20-Jun-11

110135 000030088000009 96,371,916 JNUWAGIRA RITA BYABAZAIRE

kazinda Geofrey

Bigirimana's Signature appears different

18-Oct-11

111503 000030088000038 90,157,500 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

19-Oct-11

111502 000030088000038 98,000,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

4-Nov-11 1967909 000030078000001 96,371,165 Atipo Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

8-Nov-11 1969027 000030078000001 96,371,165 Baguma Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

9-Nov-11 1969028 000030078000001 96,371,165 Baguma Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

10-Nov-11

1969029 000030078000001 96,371,165 Baguma Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

29-Nov-11

1982464 000030078000001 96,371,165 Lajul catherine

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

28-Oct-11

1962563 000030078000001 96,371,136 Lajul catherine

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

31-Oct-11

1962565 000030078000001 96,371,136 baguma Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

12-Jan-12

108812 000030088000022 96,350,000 Jenifer Kayombya

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

8-Sep-11 198883 000030088000013 96,336,500 Joy Nuwagira Opio Milton Kazinda Geofrey

waduwa's Signature apears different

28-Dec-11

216822 000030088000009 96,329,000 EUNICE KAHIMAKAZI

Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

18-Oct- 161254 000030088000042 96,000,000 Joy Nuwagira Opio Milton Kazinda Bigirimana's signature

6

11 Geofrey appears different 3-Feb-12 108841 000030088000022 95,560,000 Joy Nuwagira Opio Milton Kazinda

Geofrey Bigirimana's signature appears different

27-Feb-12

110355 000030088000030 95,112,000 Henry Kimuli

James Minjo Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

19-Oct-11

111504 000030088000038 96,500,000 Joy Nuwagira Kagumya Kazinda Geofrey

waduwa's Signature apears different

12-Jul-11

198818 000030088000013 94,846,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

6-Dec-11 110203 000030088000030 94,650,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

29-Aug-11

1798657 000030078000001 93,219,000 Joy Nuwagira Opio Milton not confirmed waduwa's Signature apears different

9-Sep-11 198884 000030088000013 93,060,000 Atipo Beatrice Opio Milton Kazinda Geofrey

waduwa's Signature apears different

25-Nov-11

1980360 000030078000001 91,371,165 Baguma Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

5-Nov-10 109106 000030088000013 90,300,000 Lajul catherine

RITA BYABAZAIRE

Kazinda Geofrey

Bigirimana's signature appears different

21-Oct-11

111505 000030088000038 98,000,000 Joy Nuwagira Kagumya Kazinda Geofrey

waduwa's Signature apears different

20-Sep-11

198897 000030088000013 89,188,200 Joy Nuwagira Opio Milton Kazinda Geofrey

waduwa's Signature apears different

4-Jan-12 216832 000030088000009 88,834,000 JNUWAGIRA Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

25-Jan-12

108816 000030088000022 86,135,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

26-Oct-11

111510 000030088000038 96,371,916 Atipo Beatrice Opio Milton Kazinda Geofrey

Bigirimana's Signature appears different

26-Aug-11

198873 000030088000013 81,864,100 Joy Nuwagira Opio Milton Kazinda Geofrey

waduwa's Signature apears different

13-Sep-11

1881686 000030078000001 81,864,100 Atipo Opio Milton Kazinda Geofrey

waduwa's Signature apears different

7-Dec-11 110211 000030088000030 81,204,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

29-Nov-11

116333 000030308000001 80,035,302 Joy Nuwagira

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

18-Mar-11

110097 000030088000009 79,323,600 CATHERINE LAJUL

Ziria Babwoana

Kazinda Geofrey

Bigirimana's Signature appears different

2-Sep-11 1883952 000030078000001 75,000,000 Joy Nuwagira Opio Milton Kazinda Geofrey

waduwa's Signature apears different

7

18-Jul-11

198846 000030088000013 72,199,700 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

16-Feb-11

1343135 000030078000001 70,282,062 Lajul catherine

Ziria Babwoana

Kazinda Geofrey

Bigirimana's signature appears different

27-Jan-12

108820 000030088000022 64,670,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

16-Sep-11

198887 000030088000013 63,227,600 Joy Nuwagira Wampande Kazinda Geofrey

waduwa's Signature apears different

11-Nov-11

1969030 000030078000001 63,000,000 Lajul catherine

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

28-May-12

111523 000030088000038 96,371,900 Emma Cynthia Nakayiza

Kazinda Geofrey

Bigirimana's Signature appears different

7-Feb-12 110280 000030088000030 59,460,000 Eunice Kahimakazi

Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

8-Dec-11 110202 000030088000030 57,460,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

10-Feb-12

110291 000030088000030 56,557,000 Eunice Kahimakazi

Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

1-Nov-11 1962567 000030078000001 56,000,000 Atipo Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

15-Sep-11

198888 000030088000013 51,674,237 Eunice Wampande Kazinda Geofrey

waduwa's Signature apears different

2-Dec-11 116342 000030308000001 51,034,800 Joy Nuwagira

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

3-Feb-12 108840 000030088000022 47,780,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

3-Feb-12 110269 000030088000030 45,140,000 Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

28-Nov-11

1982465 000030078000001 44,255,000 Lajul catherine

Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

11-Nov-11

1972258 000030078000001 43,080,750 CATHERINE LAJUL

Opio Milton KAZINDA GEOFREY

Bigirimana's signature appears different

1-Nov-11 1962564 000030078000001 40,371,136 Atipo Opio Milton Kazinda Geofrey

Bigirimana's signature appears different

16-Sep-11

198892 000030088000013 36,445,000 Joy Nuwagira Wampande Kazinda Geofrey

waduwa's Signature apears different

8-Feb-12 110289 000030088000030 30,130,000 Eunice Kahimakazi

Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

23-Feb-12

110352 000030088000030 30,130,000 Joy Nuwagira Opio Milton Kazinda Geofrey

Bigirimana'S signature Appears different

30-Nov- 116338 000030308000001 26,507,091 Joy Opio Milton Kazinda Bigirimana's signature

8

11 Nuwagira Geofrey appears different 25-Aug-10

109037 000030088000013 20,000,000 Constance RITA BYABAZAIRE

Kazinda Geofrey

Bigirimana's signature appears different

30-Aug-10

109039 000030088000013 20,000,000 RITA BYABAZAIRE

Kazinda Geofrey

Bigirimana's signature appears different

23-Dec-11

216818 000030088000009 96,371,916 Fred Opio Milton KAZINDA GEOFREY

Bigirimana's Signature Differs

13,357,663,430

9

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

count % Behena 1 0.83% Cynthia Nakayiza 1 0.83% Kagumya 2 1.67% Wampande 3 2.50% RITA BYABAZAIRE 8 6.67% Ziria Babwoana 9 7.50% Opio Milton 96 80.00% 120 100.00%

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

stamp Cashiers 2012 till

14 Doreen Masiko chief cashier 17

3 Joy Nuwagira Assistant chief cashier 3

2 Eunice Kahimakazi 13

Stamp

Cashiers 2010

14 Catherine Lajul chief cashier 3 Joy Nuwagira Assistant chief cashier 8 Beatrice Atipo until 1.3.2012 6 Jenifer Kayombya until 1.3.2012 2 Consolata Baguma

Minjo James Henry Kimuli Emilly Kamya Beatrice Mubukete

10

8) Imprest payments above the authorized limit

Date Sr/no/EFT

AC_DESC MONTH DEBIT Monthly total

18-Oct-11 110175 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Oct-11 96,371,916

289,115,748 26-Oct-11 111510 PEACE RECOVERY & DEVELOPMENT

PLAN (PRDP) FOR NORTHERN UG&A Oct-11

96,371,916 27-Oct-11 110182 DFID SUPPORT TO THE

NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Oct-11 96,371,916

17-Nov-11 110185 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Nov-11 96,371,916

289,115,748 18-Nov-11 110186 DFID SUPPORT TO THE

NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Nov-11 96,371,916

22-Nov-11 110193 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Nov-11 96,371,916

02-Dec-11 110200 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Dec-11 96,371,916

867,347,244

05-Dec-11 110199 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Dec-11 96,371,916

08-Dec-11 110227 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Dec-11 96,371,916

12-Dec-11 110234 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Dec-11 96,371,916

20-Dec-11 110258 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Dec-11 96,371,916

21-Dec-11 110259 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Dec-11 96,371,916

23-Dec-11 216818 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Dec-11 96,371,916

27-Dec-11 2002120

PRIME MINISTERS OFFICE CASH Dec-11 96,371,916

29-Dec-11 216824 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Dec-11 96,371,916

05-Jan-12 108808 BUILDING SUSTAINABLE PEACE & DEVELOPMENTN KARAMOJA

Jan-12 96,371,916

06-Jan-12 216838 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Jan-12 96,371,916

12-Jan-12 216843 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Jan-12 96,371,916

13-Jan-12 161287 UNITED KINGDOM /UGANDA POST CONFLICT DEVELOPMENT PROGRAMME GRANT 2010

Jan-12 96,371,916

13-Jan-12 216845 DFID SUPPORT TO THE Jan-12

11

NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

96,371,916

770,975,328

24-Jan-12 216850 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Jan-12 96,371,916

30-Jan-12 108823 BUILDING SUSTAINABLE PEACE & DEVELOPMENTN KARAMOJA

Jan-12 96,371,916

30-Jan-12 2018040

PRIME MINISTERS OFFICE CASH Jan-12 96,371,916

07-Feb-12 110283 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Feb-12 96,371,916

481,859,580

10-Feb-12 216860 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Feb-12 96,371,916

15-Feb-12 110303 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Feb-12 96,371,916

20-Feb-12 216861 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

Feb-12 96,371,916

24-Feb-12 110357 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Feb-12 96,371,916

05-Mar-12 110363 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Mar-12 96,371,916

867,347,244

07-Mar-12 110364 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Mar-12 96,371,916

12-Mar-12 110366 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Mar-12 96,371,916

16-Mar-12 110368 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Mar-12 96,371,916

19-Mar-12 110375 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Mar-12 96,371,916

21-Mar-12 110376 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Mar-12 96,371,916

23-Mar-12 110383 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Mar-12 96,371,916

28-Mar-12 110386 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Mar-12 96,371,916

29-Mar-12 110388 CRISIS MANAGEMENT & RECOVERY PROGRAMME

Mar-12 96,371,916

18-Apr-12 161302 UNITED KINGDOM /UGANDA POST CONFLICT DEVELOPMENT PROGRAMME GRANT 2010

Apr-12 96,371,916

192,743,832 19-Apr-12 161301 UNITED KINGDOM /UGANDA POST

CONFLICT DEVELOPMENT PROGRAMME GRANT 2010

Apr-12 96,371,916

15-May-12 243609 CRISIS MANAGEMENT & RECOVERY PROGRAMME

May-12 96,371,916

192,743,832 18-May-12 216910 DFID SUPPORT TO THE NATIONALNTEGRATED MONITORING & EVALUATION STRATEGY (NIMES)-

May-12 96,371,916

12

9) List of payments from CRISIS MANAGEMENT & RECOVERY PROGRAMME Account

(000030088000030) not known to the accounting officer

Date Payment Details Debit 8-Dec-11 110227 OONYU I 96,371,916 9-Dec-11 110239 OONYU I 98,692,000 12-Dec-11 110234 OONYU I 96,371,916 20-Dec-11 110258 OONYU 96,371,916 21-Dec-11 110259 OONYU 96,371,916 22-Dec-11 Bimala Enterprises Ltd 49,400,000 22-Dec-11 Mbalaba Enterprises- 49,400,000 22-Dec-11 A.S.B. Enterprises- 49,400,000 22-Dec-11 M.J.Z Enterprises- 49,400,000 22-Dec-11 Bulondo's Apartments Ltd- 49,400,000 22-Dec-11 Khadali Foundation- 46,000,000 22-Dec-11 Kapitol Hospitality Ltd 49,920,000 22-Dec-11 Salgado Enterprises- 49,920,000 22-Dec-11 Christ Embassy Enterprises- 46,000,000 22-Dec-11 Maliaka Enterprises- 46,000,000 22-Dec-11 Jesus Enterprises- 49,920,000 22-Dec-11 Rural Enterprises- 46,000,000 22-Dec-11 Katikamu Gen. Suppliers U Ltd- 46,000,000 22-Dec-11 KawesiDauda Sons- 46,000,000 22-Dec-11 Nsuka General Supplies- 46,000,000 22-Dec-11 Dakakyu Enterprises Ltd- 46,000,000 3-Feb-12 110269 OONYU I 45,140,000 3-Feb-12 110272 OONYU I 98,200,000 7-Feb-12 110283 OONYU I 96,371,916 7-Feb-12 110280 OONYU I 59,460,000 8-Feb-12 110289 OONYU I 30,130,000 14-Feb-12 BIMALA ENTERPRISES 49,400,000

14-Feb-12 CHRIST EMBASSY 46,000,000

14-Feb-12 BULONDOS APARTMENTS 49,400,000

14-Feb-12 RURAL ENTERPRISES 46,000,000

14-Feb-12 A S B ENTERPRISES 49,400,000

14-Feb-12 KATIKAMU GEN 46,000,000

14-Feb-12 M J Z ENTERPRISES 49,400,000

14-Feb-12 MBALABA ENTERPRISES 49,400,000

13

14-Feb-12 DAKAKYU ENTERPRISES 46,000,000

14-Feb-12 NSUKA GENERAL 46,000,000

14-Feb-12 KAWESI DAUDA 46,000,000

14-Feb-12 JESUS ENTERPRISES 49,920,000

14-Feb-12 MALIAKA ENTERPRISES 46,000,000

14-Feb-12 SALGADO ENTERPRISES 49,920,000

14-Feb-12 KAPITOL HOSPITALITY 49,920,000

14-Feb-12 KHADALI FOUNDATION 46,000,000

15-Feb-12 PAYMENT FOR OX-PLOUGHS /90421010002151 80,929 15-Feb-12 PAYMENT FOR OX-PLOUGHS /90421010002151 285,613,733 15-Feb-12 110303 OONYU 96,371,916 16-Feb-12 110308 OONYU 50,550,000 17-Feb-12 New Caltex Ntinda Service Station- 526,000,000 17-Feb-12 110309 OONYU 50,550,000 20-Feb-12 mfi office solutions u ltd- 17,128,260 20-Feb-12 mfi office solutions u ltd- 17,128,260 20-Feb-12 TAX FROM OPM UGANDA REVENUE AUTHORITY 1,044,900 20-Feb-12 TAX FROM OPM UGANDA REVENUE AUTHORITY 1,044,900 20-Feb-12 TAX FROM OPM UGANDA REVENUE AUTHORITY 1,044,900 20-Feb-12 110342 OONYU I 97,995,000 21-Feb-12 Owiny Richard- 100,000,000 23-Feb-12 Owarojohnson- 100,000,000 24-Feb-12 110357 OONYU I 96,371,916 27-Feb-12 Woboyavincent- 95,112,000 5-Mar-12 110363 OONYU I 96,371,916 7-Mar-12 110364 OONYU I 96,371,916 12-Mar-12 110366 OONYU I 96,371,916 13-Mar-12 110365 OONYU I 76,187,480 16-Mar-12 110368 OONYU I 96,371,916 7-May-12 West Nile Cassava Millers Associati- 36,660,000 7-May-12 Shore Ltd- 23,000,000 7-May-12 Eramatau Enterprises- 36,660,000 7-May-12 Katikamu Gen. Suppliers U Ltd- 32,430,000 7-May-12 Bakarobwa Agencies- 26,000,000 7-May-12 Elicapajule Enterprises Ltd- 24,440,000 7-May-12 Bulondo's Apartments Ltd- 34,500,000 7-May-12 Nyakasanga Produce Dealers- 36,660,000 7-May-12 Byuma Trading Company- 21,620,000 7-May-12 Phoebe Enterprises- 24,440,000

14

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 Security Paper TRN_REF_NO Amount USER_REF 5-Dec-11 110208 991RTCW113390066 98,050,000 FJB1133900073627 6-Dec-11 110203 991RTCW113400023 94,650,000 FJB1134000073775 7-Dec-11 110211 991RTCW113410006 81,204,000 FJB1134100073916

8-Dec-11 110202 991RTCW113420009 57,460,000 FJB1134200074092 8-Dec-11 110227 991RTCW113420122 96,371,916 FJB1134200074262 9-Dec-11 110239 991RTCW113430080 98,692,000 FJB1134300074426 12-Dec-11 110234 991RTCW113460013 96,371,916 FJB1134600074574 20-Dec-11 110258 991RTCW113540129 96,371,916 FJB1135400076025 21-Dec-11 110259 991RTCW113550182 96,371,916 FJB1135500076319

3-Feb-12 110269 991RTCW120340092 45,140,000 FJB1203400081083 3-Feb-12 110272 991RTCW120340094 98,200,000 FJB1203400081085 7-Feb-12 110283 991RTCW120380089 96,371,916 FJB1203800081466 7-Feb-12 110280 991RTCW120380084 59,460,000 FJB1203800081461 8-Feb-12 110289 991RTCW120390101 30,130,000 FJB1203900081626 10-Feb-12 110291 991RTCW120410120 56,557,000 FJB1204100082067

15-Feb-12 110303 991RTCW120460146 96,371,916 FJB1204600082680 16-Feb-12 110307 991RTCW120470135 50,550,000 FJB1204700082910 16-Feb-12 110308 991RTCW120470138 50,550,000 FJB1204700082912 17-Feb-12 110309 991RTCW120480123 50,550,000 FJB1204800083108 20-Feb-12 110342 991RTCW120510071 97,995,000 FJB1205100083283 23-Feb-12 110352 991RTCW120540091 30,130,000 FJB1205400083852

23-Feb-12 110351 991RTCW120540092 43,450,000 FJB1205400083853 24-Feb-12 110357 991RTCW120550145 96,371,916 FJB1205500084071 5-Mar-12 110363 991RTCW120650028 96,371,916 FJB1206500085364 7-Mar-12 110364 991RTCW120670064 96,371,916 FJB1206700085882 12-Mar-12 110366 991RTCW120720088 96,371,916 FJB1207200086472 13-Mar-12 110365 991RTCW120730013 76,187,480 FJB1207300086612

16-Mar-12 110368 991RTCW120760042 96,371,916 FJB1207600087247 19-Mar-12 110375 991RTCW120790110 96,371,916 FJB1207900087592 20-Mar-12 110370 991RTCW120800030 34,170,000 FJB1208000087688 21-Mar-12 110376 991RTCW120810082 96,371,916 FJB1208100087923 23-Mar-12 110383 991RTCW120830064 96,371,916 FJB1208300088257 28-Mar-12 110386 991RTCW120880006 96,371,916 FJB1208800088766

29-Mar-12 110388 991RTCW120890017 96,371,916 FJB1208900088944

15

30-Mar-12 110392 991RTCW120900001 97,441,530 FJB1209000089165 2-Apr-12 110396 991RTCW120930080 99,958,700 FJB1209300089515

10-Apr-12 110400 991RTCW121010001 34,130,000 FJB1210100090471 11-May-12 243608 991RTCW121320024 96,575,000 FJB1213200095914 15-May-12 243609 991RTCW121360131 96,371,916 FJB1213600096606 17-May-12 243610 991RTCW121380146 10,025,000 FJB1213800097059

3,129,578,282

11) Cash payments from BUILDING SUSTAINABLE PEACE & DEVELOPMENT IN KARAMOJA (000030088000022)

Date Security Paper TRN_REF_NO Amount USER_REF

5-Jan-12 108808 991RTCW120050078 96,371,916 FJB1200500077685

10-Jan-12 108811 991RTCW120100073 98,500,000 FJB1201000078104

12-Jan-12 108812 991RTCW120120041 96,350,000 FJB1201200078373

25-Jan-12 108816 991RTCW120250104 86,135,000 FJB1202500079915

27-Jan-12 108820 991RTCW120270004 64,670,000 FJB1202700079988

30-Jan-12 108823 991RTCW120300018 96,371,916 FJB1203000080228

3-Feb-12 108840 991RTCW120340028 47,780,000 FJB1203400080998

3-Feb-12 108841 991RTCW120340026 95,560,000 FJB1203400080996

681,738,832

12) Food suppliers who received payment from the BUILDING SUSTAINABLE PEACE & DEVELOPMENT IN KARAMOJA account (000030088000022)

Date Security Paper PAYEE Amount 3-Feb-12 108832 kawesi dauda and sons- 46,000,000 3-Feb-12 108832 katikamu gen suppliers u ltd 46,000,000 3-Feb-12 108832 a s b enterprises 49,400,000 3-Feb-12 108832 m j z enterprises 49,400,000 3-Feb-12 108832 bimala enterprises ltd 49,400,000 3-Feb-12 108832 bulondo apartments 49,400,000 289,600,000

16

13) Details of status for Personal Advances

NAME TOTAL AMOUNT

SUBMITTED PHOTOCOPIES

NO RESPONSE

PASSED TO ACCOUNTS WITH EVIDENCE

PASSED TO ACCOUNTS WITHOUT EVIDENCE

REFUNDED TO ACCOUNTS

1 MUGENYI SANSA FREDRICK

565,722,573 427,081,000 - 138,641,573 -

2 AGABA PATRICIA RUHINDI

1,377,552,000 738,983,000 - 623,804,000 14,765,000

3 KIGENYI BENON 876,386,294 - - 876,386,294 4 JAMES OKUJA 1,134,648,917 7,530,000 - 1,127,118,917 5 OWARO

JOHNSON 3,443,960,126 - 654,941,000 2,717,664,126 71,355,000

6 NAKABUGO ROSE 1,618,155,200 263,560,000 - 1,319,195,200 30,130,000 7 LUBANGA

TIMOTHY 2,052,523,785 - 2,052,523,785

8 KIWANUKA CHRISTINE

1,291,873,600 81,500,600 - 597,988,600 612,384,400

9 DHIKUSOOKA CYPRIAN

1,057,441,000 - - 962,441,000 - 95,000,000

10 MUNHISHA APOLLO BENON

481,918,000 - 473,498,000 8,420,000

11 MUWANIKA ABDUL

917,062,628 466,999,472 - 190,038,642 172,024,514 88,000,000

12 OWINY RICHARD 2,795,878,917 - 841,657,000 1,953,987,917 13 WOBOYA VICENT 1,764,930,466 193,762,000 61,776,935 755,799,000 753,592,531 14 KAIMA GODFREY 1,669,723,960 162,920,000 1,506,803,960 15 NORBERT

KATSIRABO 599,524,713 9,445,000 100,000,000 490,079,713

16 AZIKU OCHATRE PATRICK

1,379,173,475 1,379,173,475

17 KEZABU BEATRICE

809,713,200 809,713,200

18 OBBO BONIFACE 1,154,234,795 1,154,234,795 19 MWERU SAMUEL

BYACHI 728,610,506 728,610,506

17

20 ETYANG MARTIN 657,159,777 320,442,777 150,532,000 78,185,000 108,000,000

23 BAFAKI CHARLES 514,760,000 514,760,000 24 EBITU JAMES 189,707,866 189,707,866 26 MUSERERO

JOSEPH 207,822,000 207,822,000

29 MUTEBI JOHN HENRY

368,432,000 368,432,000

30 WADUWA FLAVIA 430,369,368 225,288,405 205,080,963

33 GODWIN KHISA 248,439,961 248,439,961 34 WALUSIMBI

HENRY 471,523,085 - 471,523,085

35 LUBEGA RAPHAEL

4,038,186,423 91,485,000 2,674,908,500 1,071,792,923 200,000,000

36 WOBOYA VICENT 1,764,930,466 73,650,000 1,331,487,900 359,792,566

34,610,365,101

3,162,885,899 5,068,711,688

14,609,943,235

10,995,884,316

767,435,963

14) CASH ADVANCED TO CASHIER’S PERSONAL ACCOUNTS

INVOICE DESCRIPTION PURPOSE PAYMENT DATE

INVOICE AMOUNT

SUPPLIER SUPPLIER BANK

R01/07 Refund of money borrowed from cash office 7/27/2011 130,968,000 Oonyu Isaiah Stanbic Bank Ltd R1051/01 Refun of money out cash office payments 1/27/2012 111,986,798 Oonyu Isaiah Stanbic Bank Ltd D78/08 Refunds to cash office money utilised for ministial

activities 8/15/2011 90,000,000 Oonyu Isaiah Stanbic Bank Ltd

D790/04 Refund of cash to cash office 5/3/2012 73,000,000 Oonyu Isaiah Stanbic Bank Ltd D1003/01 Refund of money to cashier advanced fron cash office 1/25/2012 68,500,000 Oonyu Isaiah Stanbic Bank Ltd R02/07 Refund of money borrowed from cash office 7/27/2011 68,074,700 Oonyu Isaiah Stanbic Bank Ltd R03/07 Refund of money borrowed from cash office 7/27/2011 67,793,000 Oonyu Isaiah Stanbic Bank Ltd R49/06 Various-Baggage Allowance 6/24/2011 63,756,700 Oonyu Isaiah Stanbic Bank Ltd D353/09 Refund of money borrowed from Cash office to cater for

verous activities 9/21/2011 56,336,500 Oonyu Isaiah Stanbic Bank Ltd

18

Y980/12 Refund of money borrowed from cash office 12/21/2011 56,000,000 Oonyu Isaiah Stanbic Bank Ltd D942/11 Refung of money borroed from cahh office 11/28/2011 55,142,000 Oonyu Isaiah Stanbic Bank Ltd D1002/01 Refund of money to cashier advanced fron cash office 1/25/2012 55,000,000 Oonyu Isaiah Stanbic Bank Ltd D1004/01 Refund of money to cashier advanced fron cash office 1/25/2012 54,980,000 Oonyu Isaiah Stanbic Bank Ltd R1000/04 Refund of money to cash office 4/24/2012 50,000,000 Oonyu Isaiah Stanbic Bank Ltd R725/04 Procurement of Oxen & Heifers 5/3/2011 50,000,000 Oonyu Isaiah Stanbic Bank Ltd R1001/04 Refund of money to cash office 4/24/2012 48,900,000 Oonyu Isaiah Stanbic Bank Ltd R1200/10 Travel to Israel of the 1st Lady Minister of State for

Karamoja and Entourage 8/24/2010 47,203,200 Obbo Boniface Barclays Bank

R426/06 Various-Mundua-computer assesories for Rt PM 6/24/2011 46,898,000 Oonyu Isaiah Stanbic Bank Ltd R1231/09 Travel of PM's entourage to ABUJA-Nigeria for 50th

Anniversary Independent 9/27/2010 46,709,910 Obbo Boniface Barclays Bank

D16/11 Bunyoro region workshop to harmonise and adopt the report on Preliminary assessment of service delivery

11/10/2011 43,721,000 Oonyu Isaiah Stanbic Bank Ltd

R993/02 Emergency cordination & operations in case of election violence

2/28/2011 43,050,000 Oonyu Isaiah Stanbic Bank Ltd

D352/09 Refund of money borrowed from Cash office to cater for verous activities

9/21/2011 40,000,000 Oonyu Isaiah Stanbic Bank Ltd

R49/10 Refund of money borrowed from cash office for verois activities

10/28/2011 38,418,500 Oonyu Isaiah Stanbic Bank Ltd

R48/10 Refund of money borrowed from cash office for verois activities

10/28/2011 36,907,000 Oonyu Isaiah Stanbic Bank Ltd

D17/11 General sensitisation on performance appraisal and specific trainning on filling Performance Appraisal

11/10/2011 35,470,000 Oonyu Isaiah Stanbic Bank Ltd

R012/04 Advances to verous persons for verous activities in office 5/26/2011 35,250,000 Oonyu Isaiah Stanbic Bank Ltd D900/06 Refund of money advance from Cash office 6/24/2011 33,960,000 Oonyu Isaiah Stanbic Bank Ltd R4120/10 Contigency fpr Prime Minister's trip to South Africa 8/24/2010 33,525,000 Obbo Boniface Barclays Bank R852/02 Various-Medical Refund,Recording tapes,Urgent travel to

Mbale 2/28/2011 31,800,300 Oonyu Isaiah Stanbic Bank Ltd

R105/10D Rt Hon Prime Minister'as trip to South Africa 9/8/2010 28,735,395 Obbo Boniface Barclays Bank D118/02 Recoupment of office Imprest to the Casher OPM 2/14/2011 27,817,020 Oonyu Isaiah Stanbic Bank Ltd R730/04 Facilitation for a team of Karamoja leaders: MPS's, LCV's &

NRM district chairpersons 5/3/2011 27,420,000 Oonyu Isaiah Stanbic Bank Ltd

R103/08 Payment for perdiem and air ticket for PS's travel to Washington DC to attend a convention sheduled 2-5 september 2010

8/24/2010 26,788,100 Obbo Boniface Barclays Bank

R172/10 Evaluation of treatment, Labaratory fees, Purchase of 9/9/2010 26,105,000 Obbo Boniface Barclays Bank

19

drugs D202/09 Refund of money borrowed from cash office 9/8/2011 25,789,000 Oonyu Isaiah Stanbic Bank Ltd R600/01 Refund of money borrowed from cash office 1/27/2012 25,300,000 Oonyu Isaiah Stanbic Bank Ltd D758/04 Amount of money advance for the monitoring ofPRDP in

Western region 5/24/2011 25,010,000 Oonyu Isaiah Stanbic Bank Ltd

D354/09 Refund of money borrowed from Cash office to cater for verous activities

9/21/2011 24,830,000 Oonyu Isaiah Stanbic Bank Ltd

D025/05 Advance to Mr. Kimpi to purchase motor vehicle seat covers

5/26/2011 24,400,000 Oonyu Isaiah Stanbic Bank Ltd

D756/04 Payment in respect of transfer of person affected by Land slids in Bududa to Kiryandongo

5/26/2011 24,400,000 Oonyu Isaiah Stanbic Bank Ltd

D207/09 Refund of money to cater for ametting between the Prime Minister and LC V RDCs And CAOs

9/8/2011 24,290,000 Oonyu Isaiah Stanbic Bank Ltd

R180/10D Prime Minister's trip to Kigali 9/9/2010 23,857,700 Obbo Boniface Barclays Bank R215/09 Travel to Geneva of Hon Kabwegyere,and Bafaki for a

meeting 9/30/2010 23,743,560 Obbo Boniface Barclays Bank

R231/10 Travel to Israel for the 1ST Lady/Minister of State for Karamija affairs

9/9/2010 21,053,000 Obbo Boniface Barclays Bank

D759/04 Amount of money advance for the monitoring ofPRDP in Acholi region

5/24/2011 20,405,000 Oonyu Isaiah Stanbic Bank Ltd

R411/04 Monitoring special programmes under PRDP Acholi region 4/11/2011 20,405,000 Oonyu Isaiah Stanbic Bank Ltd D203/09 Refund of money borrowed from cash office 9/8/2011 20,222,000 Oonyu Isaiah Stanbic Bank Ltd R10/12 Office running activities 12/20/2011 20,000,000 Oonyu Isaiah Stanbic Bank Ltd R3214/10 Air ticket for PS -Bigirimana 9/27/2010 18,493,690 Obbo Boniface Barclays Bank R150/08 Refund of money advance to cater for perdiem and air

ticket for 1st lady 9/27/2010 17,662,870 Obbo Boniface Barclays Bank

D201/09 Refund of money borrowed from cash office 9/8/2011 15,664,000 Oonyu Isaiah Stanbic Bank Ltd R1254/08 Facilitation of members of the greater North Parliamentary

forum meeting 8/15/2011 15,500,000 Oonyu Isaiah Stanbic Bank Ltd

D22/04 Travel to Kiruhura to commission 4 blocks of staff houses at L. Mburo

4/11/2011 15,160,000 Oonyu Isaiah Stanbic Bank Ltd

D1020/01 Refund of mone lent out of cash office 1/27/2012 15,000,000 Oonyu Isaiah Stanbic Bank Ltd R896/01 Refund of money borrowed from office 4/26/2012 15,000,000 Oonyu Isaiah Stanbic Bank Ltd R50/10 Refund of money borrowed from cash office for verois

activities 10/28/2011 14,832,500 Oonyu Isaiah Stanbic Bank Ltd

R1010/10 PM's trip to Bujumbura 9/27/2010 14,573,400 Obbo Boniface Barclays Bank R120/10 Rt Hon Prime Minister's trip to Bujumbura 9/1/2010 14,509,200 Obbo Boniface Barclays Bank

20

D125/12 Refund for office running 12/21/2011 14,357,000 Oonyu Isaiah Stanbic Bank Ltd D422/08 2 day civic education workshop for Kiryandongo district

leadership 8/11/2011 13,681,000 Oonyu Isaiah Stanbic Bank Ltd

R992/02 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

2/28/2011 12,427,500 Oonyu Isaiah Stanbic Bank Ltd

R1077/01 Funds to cater for the home guards for the Ministers 1/25/2012 11,250,000 Oonyu Isaiah Stanbic Bank Ltd R32/10 Guard Allowance for Oct & Nov 2011 11/3/2011 11,250,000 Oonyu Isaiah Stanbic Bank Ltd D757/04C Payment in respect of transporting of peace team from

Lira, Moyo, and Adjumani 5/26/2011 11,000,000 Oonyu Isaiah Stanbic Bank Ltd

R4101/10 Travel to Israel for Ist Lady /Minister of state for Karamoja affairs with a Technical team

9/1/2010 10,486,400 Obbo Boniface Barclays Bank

R452/10 Travel to Nairobi-Kenya to launch adry initiative in East Africa and Horn of Africa

8/24/2010 10,026,000 Obbo Boniface Barclays Bank

R122/10 Travel to Israel for the 1ST Lady/Minister of State for Karamija affairs

9/9/2010 10,000,600 Obbo Boniface Barclays Bank

R11/12 Office running activities 12/20/2011 10,000,000 Oonyu Isaiah Stanbic Bank Ltd R1138/06 Refund of Cash to office 6/19/2012 10,000,000 Oonyu Isaiah Stanbic Bank Ltd R1140/06 Refund of Cash to office 6/19/2012 10,000,000 Oonyu Isaiah Stanbic Bank Ltd R414/10 Travel to UK to attend a seminar on developments in

Northern Uganda after a conflict 8/24/2010 9,513,560 Obbo Boniface Barclays Bank

R4102/10 Travel to Israel for Ist Lady /Minister of state for Karamoja affairs with a Technical team

9/1/2010 9,040,000 Obbo Boniface Barclays Bank

R731/04 Facilitation to travel to Karamoja 5/24/2011 8,900,000 Oonyu Isaiah Stanbic Bank Ltd D21/04 Field visit at Agoro Hills exercise 4/11/2011 8,560,000 Oonyu Isaiah Stanbic Bank Ltd R4103/10 Travel to Israel for Ist Lady /Minister of state for Karamoja

affairs with a Technical team 9/1/2010 8,136,000 Obbo Boniface Barclays Bank

D53/11 Home Guard Allowance for Oct & Nov 2010 11/5/2010 7,800,000 Oonyu Isaiah Stanbic Bank Ltd R358/01 Refund of money borrowed from Cash office 2/22/2012 7,560,000 Oonyu Isaiah Stanbic Bank Ltd R687/12 Refund to cashier for moneyborrowedfrom cash office 1/25/2012 7,500,000 Oonyu Isaiah Stanbic Bank Ltd R456/04 Field visit to Agoro Hills exercise 5/24/2011 7,450,000 Oonyu Isaiah Stanbic Bank Ltd R71/08 Payment for homeguards allowance for the month of jULY

2011 8/4/2011 7,200,000 Oonyu Isaiah Stanbic Bank Ltd

D1021/01 Refund of mone lent out of cash office 2/7/2012 7,164,000 Oonyu Isaiah Stanbic Bank Ltd R4104/10 Travel to Israel for Ist Lady /Minister of state for Karamoja

affairs with a Technical team 9/27/2010 7,051,200 Obbo Boniface Barclays Bank

21

R755/08 Home guard Allowance for June 2011 8/4/2011 7,050,000 Oonyu Isaiah Stanbic Bank Ltd D458/10 Refund of AU activities 8/24/2010 7,000,000 Obbo Boniface Barclays Bank R4105/10 Travel to Israel for Ist Lady /Minister of state for Karamoja

affairs with a Technical team 9/1/2010 6,508,800 Obbo Boniface Barclays Bank

R4106/10 Travel to Israel for Ist Lady /Minister of state for Karamoja affairs with a Technical team

9/1/2010 6,508,800 Obbo Boniface Barclays Bank

R795/01 Refund to cashier for moneyborrowedfrom cash office 1/25/2012 6,500,000 Oonyu Isaiah Stanbic Bank Ltd D467/12 Refund of money borroed from cash office for official

activities 2/7/2012 6,450,000 Oonyu Isaiah Stanbic Bank Ltd

R151/08 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

9/27/2010 6,430,910 Obbo Boniface Barclays Bank

D438/12 Refund of money borroed from cash office for official activities

2/7/2012 6,050,000 Oonyu Isaiah Stanbic Bank Ltd

D135/09 Facilitation for new staff 9/28/2011 5,640,000 Oonyu Isaiah Stanbic Bank Ltd R102/08 Payment for visa,pediem and Air ticket to pius

mwinganisas tervel to canada on official duties 8/24/2010 5,621,200 Obbo Boniface Barclays Bank

R008/05 Rt. Hon Prime Minister's trip to Mbarara 5/24/2011 5,621,000 Oonyu Isaiah Stanbic Bank Ltd R356/01 Refund of money borrowed from Cash office 2/13/2012 5,600,000 Oonyu Isaiah Stanbic Bank Ltd R630/10 Travel to Canada to attend the Uganda-Ontario Mission in

Toronto Canada 9/27/2010 5,547,880 Obbo Boniface Barclays Bank

D10/12C Home Guard Allowance for March 2012 5/8/2012 5,400,000 Oonyu Isaiah Stanbic Bank Ltd D654/12 Home Guard Allowance for April 2012 4/26/2012 5,400,000 Oonyu Isaiah Stanbic Bank Ltd R772/12 Refund of money borrowed from Cash office 2/22/2012 5,400,000 Oonyu Isaiah Stanbic Bank Ltd R894/11 Allowance to home Guard Dec 2011 12/2/2011 5,400,000 Oonyu Isaiah Stanbic Bank Ltd R120/10 Travel to S Africa-Durban for Association of Public

Admnistration and Management Conference 11/11/2010 5,367,960 Oonyu Isaiah Stanbic Bank Ltd

D19/04 Facilitate to PRDP Northern Uganda 4/11/2011 5,340,000 Oonyu Isaiah Stanbic Bank Ltd D306/08 Home Guard Allowance for Sept 2011 9/2/2011 5,250,000 Oonyu Isaiah Stanbic Bank Ltd D1078/01 Guard allownce for the month of January 11 1/5/2011 5,100,000 Oonyu Isaiah Stanbic Bank Ltd R1250/10 Gurard Allowance for Ministers for July 2010 7/29/2010 5,100,000 Obbo Boniface Barclays Bank R16/09 Home Guard llowance for Sept 2010 9/27/2010 5,100,000 Obbo Boniface Barclays Bank R205/10 Guard Allowance for Dec 2010 12/6/2010 5,100,000 Oonyu Isaiah Stanbic Bank Ltd R42102/10 Home Guard Allowance for Aug 2010 8/17/2010 5,100,000 Obbo Boniface Barclays Bank R1139/06 Refund of Cash to office 6/19/2012 5,000,000 Oonyu Isaiah Stanbic Bank Ltd R1300/03C refund of money to cash office 5/8/2012 5,000,000 Oonyu Isaiah Stanbic Bank Ltd R1301/03 refund of money to cash office 4/26/2012 5,000,000 Oonyu Isaiah Stanbic Bank Ltd

22

R1302/03 refund of money to cash office 4/26/2012 5,000,000 Oonyu Isaiah Stanbic Bank Ltd R1303/03 refund of money to cash office 4/26/2012 5,000,000 Oonyu Isaiah Stanbic Bank Ltd R1304/03 refund of money to cash office 4/26/2012 5,000,000 Oonyu Isaiah Stanbic Bank Ltd R1305/03 refund of money to cash office 4/27/2012 5,000,000 Oonyu Isaiah Stanbic Bank Ltd R1306/03 refund of money to cash office 4/27/2012 5,000,000 Oonyu Isaiah Stanbic Bank Ltd R1307/03 refund of money to cash office 4/27/2012 5,000,000 Oonyu Isaiah Stanbic Bank Ltd R1308/03 refund of money to cash office 4/27/2012 5,000,000 Oonyu Isaiah Stanbic Bank Ltd R1309/03 refund of money to cash office 4/27/2012 5,000,000 Oonyu Isaiah Stanbic Bank Ltd R410/08 Home guard allowance for Aug 2011 8/25/2011 4,950,000 Oonyu Isaiah Stanbic Bank Ltd D25/04 Monitoring trip to Tororo ,Mable and districts 4/11/2011 4,745,000 Oonyu Isaiah Stanbic Bank Ltd R61/08 MS/NUR traveling to Northern Uganda 8/11/2011 4,515,000 Oonyu Isaiah Stanbic Bank Ltd R895/01 Refund of money borrowed from office 4/26/2012 4,500,000 Oonyu Isaiah Stanbic Bank Ltd R468/09 Facilitation for Karamoja Team 9/28/2011 4,360,000 Oonyu Isaiah Stanbic Bank Ltd D24/04 Field visit to Karamoja with EU Ambassador 4/11/2011 4,200,000 Oonyu Isaiah Stanbic Bank Ltd R123/02 Guard Allowance for Home Guards for February 2011 2/16/2011 4,050,000 Oonyu Isaiah Stanbic Bank Ltd R41/03 Home Guard Allowance for March 2011 3/11/2011 4,050,000 Oonyu Isaiah Stanbic Bank Ltd D23/04 Travel to Karamoja to participate in the purchasing of

animals(Cows &Goats 4/11/2011 4,015,000 Oonyu Isaiah Stanbic Bank Ltd

D10/05 Imprest for May &June 2011 6/24/2011 4,000,000 Oonyu Isaiah Stanbic Bank Ltd D31/12 OFFICE REFUND 5/3/2012 4,000,000 Oonyu Isaiah Stanbic Bank Ltd R100/10 Allowances for OCT &NOV 2011 11/3/2011 4,000,000 Oonyu Isaiah Stanbic Bank Ltd R1210/01 Imprest for the month of Feb 2012 2/7/2012 4,000,000 Oonyu Isaiah Stanbic Bank Ltd R178/10 Imprest for Oct&Nov 2010 11/11/2010 4,000,000 Oonyu Isaiah Stanbic Bank Ltd R334/01 Imprest for Jan & Feb 2012 1/25/2012 4,000,000 Oonyu Isaiah Stanbic Bank Ltd R49/02 Imprest for Jan &Feb 2011 2/16/2011 4,000,000 Oonyu Isaiah Stanbic Bank Ltd R759/08 Office imprest for May &June 2011 8/4/2011 4,000,000 Oonyu Isaiah Stanbic Bank Ltd D04/03 Funding editing a Mini documentary on the progress og

Government programmes in Karamoja 3/18/2011 3,960,000 Oonyu Isaiah Stanbic Bank Ltd

R958/12 Refund of money borrowed from office 4/26/2012 3,948,000 Oonyu Isaiah Stanbic Bank Ltd R727/04 Payment for monitoring PRDP activities fourth quater 5/24/2011 3,850,000 Oonyu Isaiah Stanbic Bank Ltd R94/08C Funds to cater for staff airtickect and pediem

(AlinaitweJohn ) while traveling to Juba to attend a meeting

8/24/2010 3,792,954 Obbo Boniface Barclays Bank

R463/09 Invitation for for International Peace day 9/28/2011 3,740,000 Oonyu Isaiah Stanbic Bank Ltd R12101/10 Advance for Office activities 9/27/2010 3,700,000 Obbo Boniface Barclays Bank R1329/10 Travel to Nairobi, Kenya to attend a Conference on good

Governance(US F&A) 8/24/2010 3,645,000 Obbo Boniface Barclays Bank

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R12001/10 Monitoring facilitation for PRDP Laison Officers from Presidents office for Sept 2010

11/5/2010 3,580,000 Obbo Boniface Barclays Bank

R12002/10 Monitoring facilitation for PRDP Laison Officers from Presidents office for Oct 2010

11/5/2010 3,580,000 Obbo Boniface Barclays Bank

R1230/10 Supervision of PRDP by Internal Security Organisation 8/24/2010 3,580,000 Obbo Boniface Barclays Bank R321/10 Monitoring Facilitation for PRDP Liason officers from

President's Office 12/21/2010 3,580,000 Oonyu Isaiah Stanbic Bank Ltd

R46/03 Facilitation for PRDP Liason officers from Presidents office 3/18/2011 3,580,000 Oonyu Isaiah Stanbic Bank Ltd R4611/10 PRDP Monitoring from Presidents office 12/6/2010 3,580,000 Oonyu Isaiah Stanbic Bank Ltd R6325/10 Monitoring facilitation for PRDP Laison Officers from

Presidents office 8/2/2010 3,580,000 Obbo Boniface Barclays Bank

R578/01 Refund of money borrowed from Cash office 2/22/2012 3,500,000 Oonyu Isaiah Stanbic Bank Ltd R1250/08 Travel to Karamoja to officiate International Youth day

celebrations 8/15/2011 3,493,000 Oonyu Isaiah Stanbic Bank Ltd

R729/04 FAcilitation for PS Staff to Luwero- Rwenzori 5/24/2011 3,315,000 Oonyu Isaiah Stanbic Bank Ltd R733/04 Facilitation for officers accompaying the MOS to Rwakitura

to meet a team of Karamoja leaders 5/26/2011 3,295,000 Oonyu Isaiah Stanbic Bank Ltd

R2103/09 Travel to UK on invitation by The Lord King of West Bromwich

9/30/2010 3,088,177 Obbo Boniface Barclays Bank

R13/09 Travel to Kabale to talk with Political leaders 9/20/2011 3,077,000 Oonyu Isaiah Stanbic Bank Ltd R232/10 Travel to Karamoja for offiocial duty 9/27/2010 3,040,000 Obbo Boniface Barclays Bank R11/08 Travel to Adjumani for official duty 9/2/2011 3,010,000 Oonyu Isaiah Stanbic Bank Ltd R27/09 VIP suite at Heathrow Airport 9/30/2010 2,867,940 Obbo Boniface Barclays Bank R11/09 Travel of Mrs Monica Kalemba/Undersecretary information

to South Africa to attend an inaugural open Governance Leadership Programme

9/27/2010 2,794,370 Obbo Boniface Barclays Bank

D133/09 Facilitation for travel to Gulu 9/28/2011 2,770,000 Oonyu Isaiah Stanbic Bank Ltd R233/10 Travel to Masindifor Hon Minister for Information 9/27/2010 2,672,000 Obbo Boniface Barclays Bank R1291/02 Refund of money borrowed from office 4/26/2012 2,659,000 Oonyu Isaiah Stanbic Bank Ltd D020/05 Advance to Mr. Kimpi to purchase motor vehicle seat

covers 5/24/2011 2,000,000 Oonyu Isaiah Stanbic Bank Ltd

D104/08 Imprest for July 2011 8/4/2011 2,000,000 Oonyu Isaiah Stanbic Bank Ltd D136/09 Advance for stationery and binding copies of New terms of

reference for Nimes staff 9/28/2011 2,000,000 Oonyu Isaiah Stanbic Bank Ltd

D32/09 Imprest for Sept 2010 9/30/2010 2,000,000 Obbo Boniface Barclays Bank D655/12 Office running activities 4/26/2012 2,000,000 Oonyu Isaiah Stanbic Bank Ltd D83/12 Imprest for April 2012 4/30/2012 2,000,000 Oonyu Isaiah Stanbic Bank Ltd

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D940/12 Imprest for the month of December 12/9/2011 2,000,000 Oonyu Isaiah Stanbic Bank Ltd G228 Office Imprest for December 2011 12/20/2011 2,000,000 Oonyu Isaiah Stanbic Bank Ltd R1142/04 Imprest for the month of April 12 4/30/2012 2,000,000 Oonyu Isaiah Stanbic Bank Ltd R122/10 Refund for office activities 11/3/2011 2,000,000 Oonyu Isaiah Stanbic Bank Ltd R1235/10 Imprest for Aug 2010 8/17/2010 2,000,000 Obbo Boniface Barclays Bank R14/09 Imprest for Sept 2011 9/20/2011 2,000,000 Oonyu Isaiah Stanbic Bank Ltd R147/10 Imprest for Dec 2010 12/14/2010 2,000,000 Oonyu Isaiah Stanbic Bank Ltd R2009/03 Imprest for March 2011 4/4/2011 2,000,000 Oonyu Isaiah Stanbic Bank Ltd R4260/10 Office imprest for July 2010 8/4/2010 2,000,000 Obbo Boniface Barclays Bank R466/08 Imprest for Aug 2011 8/25/2011 2,000,000 Oonyu Isaiah Stanbic Bank Ltd R854/10 Imprest for Dec 2010 12/21/2010 2,000,000 Oonyu Isaiah Stanbic Bank Ltd D132/09 Fuel for Standby generator 9/28/2011 1,998,000 Oonyu Isaiah Stanbic Bank Ltd D42/08 Meeting of Leaders of Karamajong community with MPS

and Ministers for Karamoja affairs 8/11/2011 1,992,400 Oonyu Isaiah Stanbic Bank Ltd

R401/08 Advance for DSTV premium subscription & printer catridge for Office of the Prime Minister

8/15/2011 1,987,600 Oonyu Isaiah Stanbic Bank Ltd

D573/08 Telephone installation of the office of the Prime Minister 8/15/2011 1,950,000 Oonyu Isaiah Stanbic Bank Ltd R852/10 Travel to Karamoja to attend the Kalip meeting 12/6/2010 1,945,000 Oonyu Isaiah Stanbic Bank Ltd R732/04 Facilitation to Kiryandongo 5/3/2011 1,940,000 Oonyu Isaiah Stanbic Bank Ltd D134/09 Facilitation for PRDP Technical working group meeting 9/28/2011 1,740,000 Oonyu Isaiah Stanbic Bank Ltd D131/09 Urgent office equipment 9/28/2011 1,680,000 Oonyu Isaiah Stanbic Bank Ltd D10/09 Facilitation to Dubai 2011 Press Coverage 9/28/2011 1,630,000 Oonyu Isaiah Stanbic Bank Ltd D151/09 Advance for purchase of Pink papers 9/28/2011 1,600,000 Oonyu Isaiah Stanbic Bank Ltd R010/05 Support supervision to staff under refugees in HRM issues

in th Mbarara refugee desk 5/24/2011 1,600,000 Oonyu Isaiah Stanbic Bank Ltd

R466/09 Prime Ministers technical staff to Kyankwanzi 9/28/2011 1,479,000 Oonyu Isaiah Stanbic Bank Ltd R2102/09 Travel to Cape Town, South Africa to attend the

Inaugural Open Leadership Programme 9/30/2010 1,401,200 Obbo Boniface Barclays Bank

D1316/09 Electric walls on floor 7, 8, 12 9/28/2011 1,400,000 Oonyu Isaiah Stanbic Bank Ltd R4168/09 Allowances for Aug 2011 9/28/2011 1,377,000 Oonyu Isaiah Stanbic Bank Ltd R006/05 Facilitation for Prime Minister's Press Unit to Ntungamo 5/24/2011 1,361,000 Oonyu Isaiah Stanbic Bank Ltd R012/05 Hight allowance for Naduk Florence while returning to

Karamoja after medical treatment 5/24/2011 1,340,000 Oonyu Isaiah Stanbic Bank Ltd

R011/05 Facilitation to Kabale & Rukungiri for Wamala Joseph to deliver certificates to the RDC's

5/24/2011 1,230,000 Oonyu Isaiah Stanbic Bank Ltd

R007/05 Advance to procure tonner for US/F&A 's office 5/24/2011 1,200,000 Oonyu Isaiah Stanbic Bank Ltd D100/10 Travel to Karamoja for official duties 11/5/2010 1,195,000 Obbo Boniface Barclays Bank

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R3210/11 Refund which incurred on fuel 11/10/2010 1,081,200 Oonyu Isaiah Stanbic Bank Ltd R56/10 Refund for allowance of Principal Policy Analyst 12/14/2010 1,080,000 Oonyu Isaiah Stanbic Bank Ltd R009/05 Facilitation for Hon. MING to Rwakitura 5/24/2011 1,050,000 Oonyu Isaiah Stanbic Bank Ltd D9601/09 Facilitation for meeting in Kampala 9/28/2011 1,005,000 Oonyu Isaiah Stanbic Bank Ltd R2313/10 office running 9/27/2010 1,000,000 Obbo Boniface Barclays Bank R300/10 facilitation to cater for OKems barial 11/18/2010 1,000,000 Obbo Boniface Barclays Bank R4593/10 Pledge for Fundraising drive to complete the First of Priests

Houses 8/2/2010 1,000,000 Obbo Boniface Barclays Bank

D130/09 Facilitation for meetings 9/28/2011 900,000 Oonyu Isaiah Stanbic Bank Ltd R987/10 Travel to Travel to Ruhaama, Ntugamo, district 11/30/2010 875,000 Oonyu Isaiah Stanbic Bank Ltd D574/08 Advance for a computer side unit for the office of the

Prime Minister 8/15/2011 800,000 Oonyu Isaiah Stanbic Bank Ltd

R1246/09 Fueling PS's vehicles 9/27/2010 800,000 Obbo Boniface Barclays Bank R1327/10 Refund for fuel while on official duty 11/22/2010 771,500 Oonyu Isaiah Stanbic Bank Ltd R1247/09 Refund for Allowances for CRIS Magoba 9/27/2010 660,000 Obbo Boniface Barclays Bank D37/12 Allowances for Jan & Feb 2011 1/25/2012 560,000 Oonyu Isaiah Stanbic Bank Ltd R267/11 Allowances for Oct &Nov 2010 11/10/2010 560,000 Obbo Boniface Barclays Bank R709/10 Allowance for the month of October and November 2011 11/3/2011 560,000 Oonyu Isaiah Stanbic Bank Ltd R48/03 Travel to Northern Uganda to submit Data on PRDP 3/18/2011 550,000 Oonyu Isaiah Stanbic Bank Ltd J2012/74 Additional nights for Jan & Feb 2012 1/25/2012 540,000 Oonyu Isaiah Stanbic Bank Ltd R426/08 3 Night Allowance for Jul &Aug 2011 8/15/2011 540,000 Oonyu Isaiah Stanbic Bank Ltd R858/11 Additional allowance for the month of November

December 12/6/2010 540,000 Oonyu Isaiah Stanbic Bank Ltd

R9816/02 3 NIGHT Allowance for Jan &Feb 2011 2/28/2011 540,000 Oonyu Isaiah Stanbic Bank Ltd R986/02 3 NIGHT Allowance for Jan &Feb 2011 2/28/2011 540,000 Oonyu Isaiah Stanbic Bank Ltd R005/05 Facilitation for the press team for Karamoja Affairs travel

to Kotido 5/24/2011 530,000 Oonyu Isaiah Stanbic Bank Ltd

R101/10 Travel to Soroti to attend NUSAF 2 Support Mission workshop

10/6/2010 515,000 Obbo Boniface Barclays Bank

R454/10 Office imprest 8/24/2010 500,000 Obbo Boniface Barclays Bank R264/10 Refund of money fro beatrice kimera and Asuman s UVAB

STAFF 11/22/2010 412,100 Oonyu Isaiah Stanbic Bank Ltd

R464/09 Refund for purchase of new spectacles 9/28/2011 335,000 Oonyu Isaiah Stanbic Bank Ltd D331/12 Allowances for March 2012 2/29/2012 280,000 Oonyu Isaiah Stanbic Bank Ltd D630/10 Allowances for Dec 2010 12/14/2010 280,000 Oonyu Isaiah Stanbic Bank Ltd D939/12 Allowance for the month of Dec 2011 12/9/2011 280,000 Oonyu Isaiah Stanbic Bank Ltd R130/08 Allowances for Sept 2011 9/8/2011 280,000 Oonyu Isaiah Stanbic Bank Ltd

26

R1416/03 Allowances for March 2011 3/18/2011 280,000 Oonyu Isaiah Stanbic Bank Ltd R208/02 Allowances for February 2011 2/16/2011 280,000 Oonyu Isaiah Stanbic Bank Ltd R21/08 Allowances for AUG 2011 8/25/2011 280,000 Oonyu Isaiah Stanbic Bank Ltd R22/10 Allowances for Aug 2010 8/17/2010 280,000 Obbo Boniface Barclays Bank R27/07 Allowances for July 2011 7/28/2011 280,000 Oonyu Isaiah Stanbic Bank Ltd R3218/10 Allowances for Sept 2010 9/27/2010 280,000 Obbo Boniface Barclays Bank R33/10 Allowances for Aug 2010 8/17/2010 280,000 Oonyu Isaiah Stanbic Bank Ltd R37/05 Allowances for May 2011 5/26/2011 280,000 Oonyu Isaiah Stanbic Bank Ltd R38/09 Allowance for Aug 2010 9/27/2010 280,000 Oonyu Isaiah Stanbic Bank Ltd R426/05 Allowances for June 2011 5/30/2011 280,000 Oonyu Isaiah Stanbic Bank Ltd R6322/10 Allowances for Dec 2010 12/21/2010 280,000 Oonyu Isaiah Stanbic Bank Ltd R7803/10 Allowances for July 2010 8/2/2010 280,000 Obbo Boniface Barclays Bank R7813/10 Allowances for July 2010 8/2/2010 280,000 Oonyu Isaiah Stanbic Bank Ltd Y2036 Night Allowance 12/20/2011 280,000 Oonyu Isaiah Stanbic Bank Ltd D1050/12 Addition 3 Night for dec 2010 12/29/2010 270,000 Oonyu Isaiah Stanbic Bank Ltd D136/11 3 night Allowance for OCT 2011 11/3/2011 270,000 Oonyu Isaiah Stanbic Bank Ltd D33/03 3 night Allowance for March 2011 4/4/2011 270,000 Oonyu Isaiah Stanbic Bank Ltd D67/11 3 night Allowance for Nov 2011 11/7/2011 270,000 Oonyu Isaiah Stanbic Bank Ltd R36/09 3 Night Allowance for Sept 2011 9/28/2011 270,000 Oonyu Isaiah Stanbic Bank Ltd R374/09 Additional allowance for the month of sep 2010 11/10/2010 270,000 Obbo Boniface Barclays Bank R4132/10 3 night Allowance for Aug 2010 8/26/2010 270,000 Obbo Boniface Barclays Bank R634/10 3 night Allowance for July 2010 8/17/2010 270,000 Obbo Boniface Barclays Bank R777/04 3Nght allownce for the month of April 11 4/26/2011 270,000 Oonyu Isaiah Stanbic Bank Ltd R412/09 Advance for modem of PS 9/28/2011 260,000 Oonyu Isaiah Stanbic Bank Ltd R465/09 Advance for purhase of Modem for US F&A 9/28/2011 260,000 Oonyu Isaiah Stanbic Bank Ltd D30/10 Settling -in- Allowance and transport 11/5/2010 223,649 Obbo Boniface Barclays Bank R3106/10 Allowance for Aug 2010 8/26/2010 210,000 Oonyu Isaiah Stanbic Bank Ltd R390/09 Additional allowance for the month of sep 2010 10/6/2010 210,000 Oonyu Isaiah Stanbic Bank Ltd R6340/10 3 night Allowance for July 2010 8/17/2010 210,000 Oonyu Isaiah Stanbic Bank Ltd R51/11 Refund of money paid to Daya 11/10/2010 150,000 Oonyu Isaiah Stanbic Bank Ltd R7/09 Allowance for Home Guard for GCW for Sept 2011 9/20/2011 150,000 Oonyu Isaiah Stanbic Bank Ltd R1162/04 Allowance for the month of April 2012 4/30/2012 140,000 Oonyu Isaiah Stanbic Bank Ltd D1201/10 Au meeting chaired by Rt Hon PM 11/5/2010 120,000 Obbo Boniface Barclays Bank D31/10 Au meeting 11/5/2010 120,000 Obbo Boniface Barclays Bank R467/09 Geo im work group meeting 9/28/2011 100,000 Oonyu Isaiah Stanbic Bank Ltd

2,916,833,943

27

15) DETAILS OF ACCOUNTABILITIES REVIEWED Agaba Patricia Ruhinda INVOICE NUMBER

DESCRIPTION/PURPOSE date AMOUNT REMARKS

R526/10 Movement of People for resettling of Bududa Survivors and flood victims

6-Dec-10 99,200,000 • 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

R28/04 Additional items for Bududa victims at kiryandongo settlement centre

19-Apr-11 99,000,000 • 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.

D13/11 Teso regional workshop to harmonize and adopt the preliminary assessment of service delivery

10-Nov-11 60,037,000 • 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

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.

R017/02 Advance for ploughing plots at Kiryandongo settlement centre for the Bududa landslide survivors

10-Feb-11 44,000,000 • 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.

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 Support towards development of contigency plans for Karamoja

10-Feb-11 10,950,000 Budget not attached to justify the expenditure

R50/02 Transport tarpaulin & purchase nails for the homeless communities in Kotido & Kityandongo

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.

R010/02 Delivery of food relief to displaced people of Bududa in Kiryandongo district

10-Feb-11 8,900,000 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.

R45/02 Facilitation towards the newly relocated students Panyandoli Pri. Sch. in Kiryandongo district

10-Feb-11 7,100,000 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

R758/02 Advance for purchase of sugar, salt & soap for the Bududa people ressettlement in Kiryandongo

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.

D41/12 Emergency procurement of Maize flour and Beans for flood affected areas of Namalu in Nakapiripirit

27-Jan-12 81,940,000 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.

Muwanika Abdul D116/02 Facilitation to cater for

MDG Training workshops in Eastern,Western and Nothern Regions

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

D712/04 Facilitation to cater for MDG Training workshops in Eastern,Western and Nothern Regions

19-Apr-11 88,000,000 • Money paid back to Boniface Obbo 19/4/2012 purportedly claimed to be double payment and there is no evidence of re-banking from accounts

R1206/10 Preparation and training of District on the Baraza roll-out

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 • 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

R528/10 Regional MDG's Monitoring Trainning workshop for Eastern region

6-Dec-10 44,272,000 • 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.

D708/11 Facilitation to cater for Pandemic Influenza sector workshop

18-Nov-10 32,350,000 • 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. Norbert Katsirabo INVOICE NUMBER

DESCRIPTION PAYMENT DATE

AMOUNT AUDIT REMARKS

R150/04 Minister of State for Luwero meeting with District leaders

26-Apr-11 121,962,500 • 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 • 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 R42/03 Facilitation of field

Supervision and Monitoring for 3rd Quarter 2010/11

10-Mar-11 11,472,000 • 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 R05/03 LRDP meeting with

RDC's, CAO's and District Focal Point persons

9-Mar-11 56,028,400 • 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.

Dhikusooka Cyprian R29/04 Kiryandongo Housing

project 19-Apr-11 45,410,000 No accountability attached

R19/04 Supervision and implementation of Payandori building project

19-Apr-11 44,400,000 • 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

165,350,000 • All schedules have signatures of recipients which appear forged.

Emergency Assistance of fire outbreak victims in Pabbo

10,600,000 • 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. Procurement of plastic

tanks 20,280,000 • 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.

Kezabu Beatrice R602/02 District level transport

Logistics Bukwo and Kapchorwa food deliveries Phase iv

24-Aug-10 14,500,000 • 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

R48/02 Allowances for Drivers & turn boys while delivering relief food to Karamoja, Bududa, Nutaleja & other parts of the country

14-Feb-11 23,100,000 • 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 District level transport logistics

23-Feb-12 29,340,000

34

D930/08 Allowances for truck drivers, T/Boys for food deliveries

23-Feb-12 32,000,000

D137/12 Facilitation to cater handling charges during food delivery

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.

Transporting food staffs 192,160,000, 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

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 didn’t 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 didn’t pay thus the money is recoverable.

OWOR JOHN MARTIN

AUDIT REMARKS

7221990 3/15/2011 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 micro-procurement.

• 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 • The trailer purported to have been used from 22/2/2011-25/2/2011 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.

21430338 Transporting victims and their property from Bududa to Kiryandongo

6/12/2012 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 PAYMENT_D ATE

INV_NO DESCRIPTION

AMOUNT CREATION DATE

CRT_BY INV_APP _DATE

INV_APP_BY

SUPPLIER

1343135 14/02/2011 D138/02 Refund of cash advances to verous perso

70,282,062 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Office Of The Prime Minister.Cash

1343136 14/02/2011 D139/02 Refund of cash advances to verous perso

61,459,250 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Office Of The Prime Minister.Cash

1343137 14/02/2011 D121/02 Facilitation to cater for the transfer o

43,740,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Agaba Patricia Ruhinda

1343138 14/02/2011 D106/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA ASB Enterprises Ltd

1343139 14/02/2011 D126/02 Facilitation to cater for refugee settlm

121,080,000

02/11/2011 YKASOLO 02/12/2011 GKAZINDA Aziku Patrick

1343140 14/02/2011 D127/02 Facilitation to cater for workshops civ

55,233,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Bakalikwila J.J

1343141 14/02/2011 D135/02 Payment for supply of Food to OPM

17,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Bambakire General Enterprises

1343143 14/02/2011 D109/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Bimala Enterprises

1343144 14/02/2011 D134/02 Payment for supply of Food to OPM

17,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Bugabi General Enterprises

1343145 14/02/2011 D108/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Bulondos Apartments Limited

1343146 14/02/2011 D117/02 Payment for air tickets served to OPM

105,300,000

02/11/2011 YKASOLO 02/12/2011 GKAZINDA Bunyonyi Safaris Ltd

1343147 14/02/2011 D104/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Christ Embassy Enterprises

1343148 14/02/2011 D111/02 Supply of food 30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Dakakyu 37

to OPM Enterprises Limited

1343150 14/02/2011 D100/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Jesus Enterprises

1343155 14/02/2011 D105/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Kapitol Hospitality Ltd

1343157 14/02/2011 D113/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Katikamu General Suppliers (U) Ltd.

1343159 14/02/2011 D115/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Kawesi Dauda and Sons

1343160 14/02/2011 D128/02 Facilitation to cater for refugee settle

73,249,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Kazungu David Apollo

1343162 14/02/2011 D137/02 Payment for supply of Food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Kiaga Uganda Limited

1343164 14/02/2011 D124/02 Facilitation to cater for meetings with

126,730,000

02/11/2011 YKASOLO 02/12/2011 GKAZINDA Kiwanuka Christine

1343169 14/02/2011 D107/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA M J Z Enterprises

1343170 14/02/2011 D131/02 Arreas of outstanding debt on repares of

54,338,617 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Maka Motor Works Ltd

1343171 14/02/2011 D102/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Maliaka Enterprises

1343172 14/02/2011 D110/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Mbalaba Enterprises Limited

1343177 14/02/2011 D140/02 Faciltation to cater for CD and other ph

22,600,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Munghinda Apollo Benon

1343178 14/02/2011 D133/02 Payment for supply of Food to OPM

17,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Munoah Trading Limited

38

1343180 14/02/2011 D116/02 Facilitation to cater for MDG Training w

88,544,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Muwanika Abdul

1343182 14/02/2011 D120/02 Facilitation to cater for the transfer o

99,244,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Nakabugo Rose

1343188 14/02/2011 D122/02 Facilitation to cater for the transfer o

187,600,000

02/11/2011 YKASOLO 02/12/2011 GKAZINDA New CALTEX Ntinda Service Station

1343190 14/02/2011 D112/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Nsuka General Supplies

1343192 14/02/2011 D123/02 Facilitation to cater for the transfer o

90,810,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Okuja, James

1343193 14/02/2011 D118/02 Recoupment of office Imprest to the Cash

27,817,020 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Oonyu Isaiah

1343195 14/02/2011 D103/02 Supply of food to OPM

17,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Rural Enterprises

1343197 14/02/2011 D130/02 Arreas of outstanding debt

60,600,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Ssertom Enterprises Ltd

1343199 14/02/2011 D129/02 Fuel for the month of Feb 2011

58,955,700 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Standard Chartered Bank (Fuel)

1343199 14/02/2011 D129/02 Fuel for the month of Feb 2011

58,955,700 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Standard Chartered Bank (Fuel)

1343202 14/02/2011 D136/02 Payment for supply of Food to OPM

17,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Triangle (U) Ltd

1343206 14/02/2011 D119/02 Facilitation to cater for Demining activ

74,750,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Woboya Vincent

1343207 14/02/2011 D114/02 Supply of food to OPM

30,000,000 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Wobulenzi Enterprises & General Suppliers

39

1353894 16/03/2011 R1622/03 Allowances for March 2011

220,000 15/03/2011 02:09:25

LNALWANGA 16/03/2011 09:32:32

GKAZINDA

1353895 16/03/2011 D503/03 Facilitation tocater for Activities in

43,050,000 15/03/2011 01:37:54

YKASOLO 16/03/2011 09:32:30

GKAZINDA Agaba Patricia Ruhinda

1353896 16/03/2011 R1617/03 Allowances for March 2011

275,000 15/03/2011 01:42:13

LNALWANGA 16/03/2011 09:32:31

GKAZINDA Akia Damalie

1353897 16/03/2011 R1606/03 Allowances for March 2011

280,000 15/03/2011 01:15:22

LNALWANGA 16/03/2011 09:32:27

GKAZINDA Anyait Harriet

1353898 16/03/2011 D520/03 10 days allowance while with the Ministe

900,000 15/03/2011 05:46:42

YKASOLO 16/03/2011 09:32:39

GKAZINDA Asiimwe Apollo

1353899 16/03/2011 R1608/03 Allowances for March 2011

360,000 15/03/2011 01:18:46

LNALWANGA 16/03/2011 09:32:27

GKAZINDA Avu Elly Biliku

1353900 16/03/2011 R1601/03 Allowances for March 2011

275,000 15/03/2011 12:56:48

LNALWANGA 16/03/2011 09:32:26

GKAZINDA

1353901 16/03/2011 D512/03 Advance to purchase stationery for PO me

150,000 15/03/2011 05:13:52

YKASOLO 16/03/2011 09:32:37

GKAZINDA Bbalangulo Sarah

1353902 16/03/2011 R1614/03 Allowances for March 2011

450,000 15/03/2011 01:28:08

LNALWANGA 16/03/2011 09:32:28

GKAZINDA Birungi Emilly Karuma

1353903 16/03/2011 D510/03 Facilitation to cater Bududa Kiryandongo

15,000,000 15/03/2011 02:26:10

YKASOLO 16/03/2011 09:32:34

GKAZINDA Dhikusooka Cyprian

1353903 16/03/2011 D509/03 Facilitation to cater Bududa Kiryandongo

30,000,000 15/03/2011 02:19:03

YKASOLO 16/03/2011 09:32:34

GKAZINDA Dhikusooka Cyprian

1353904 16/03/2011 R1610/03 Allowances for March 2011

330,000 15/03/2011 01:21:55

LNALWANGA 16/03/2011 09:32:28

GKAZINDA Kadukulu Solomon Wajje

1353905 16/03/2011 R1609/03 Allowances for March 2011

330,000 15/03/2011 01:20:17

LNALWANGA 16/03/2011 09:32:27

GKAZINDA Kagaba Bob Sira

1353906 16/03/2011 D519/03 Payment for subscripition for the busine

75,000 15/03/2011 05:40:12

YKASOLO 16/03/2011 09:32:39

GKAZINDA Katende Joyce Babirye

1353907 16/03/2011 R1624/03 Allowances for March 2011

275,000 15/03/2011 02:13:04

LNALWANGA 16/03/2011 09:32:33

GKAZINDA Kavuma Peter

1353908 16/03/2011 R1616/03 Allowances for 330,000 15/03/2011 LNALWANGA 16/03/2011 GKAZINDA Kekimuri Rose

40

March 2011 01:35:34 09:32:30 1353909 16/03/2011 R1612/03 Allowances for

March 2011 220,000 15/03/2011

01:25:03 LNALWANGA 16/03/2011

09:32:28 GKAZINDA Kitaka Elijah

1353910 16/03/2011 R1600/03 Allowances for March 2011

220,000 15/03/2011 12:32:54

LNALWANGA 16/03/2011 09:32:25

GKAZINDA Leti Godfrey Patrick

1353911 16/03/2011 D510/03 Allownce and transport while in Bududa o

990,000 15/03/2011 05:03:36

YKASOLO 16/03/2011 09:32:37

GKAZINDA Lukabu Brian

1353912 16/03/2011 R1623/03 Allowances for March 2011

220,000 15/03/2011 02:11:15

LNALWANGA 16/03/2011 09:32:32

GKAZINDA Makutubu Moses

1353913 16/03/2011 R1620/03 Allowances for March 2011

420,000 15/03/2011 02:06:18

LNALWANGA 16/03/2011 09:32:32

GKAZINDA Mirembe Getrude

1353914 16/03/2011 R1615/03 Allowances for March 2011

550,000 15/03/2011 01:29:47

LNALWANGA 16/03/2011 09:32:28

GKAZINDA Mirembe Irene

1353915 16/03/2011 D515/03 Advance to procure a Filling Cabinate fo

500,000 15/03/2011 05:24:14

YKASOLO 16/03/2011 09:32:38

GKAZINDA Mpanga Godfrey

1353915 16/03/2011 R1605/03 Allowances for March 2011

270,000 15/03/2011 01:13:48

LNALWANGA 16/03/2011 09:32:27

GKAZINDA Mpanga Godfrey

1353916 16/03/2011 R1629/03 Allowances for March 2011

330,000 15/03/2011 02:25:13

LNALWANGA 16/03/2011 09:32:34

GKAZINDA Mugerwa Micheal

1353918 16/03/2011 D501/03 Facilitation t o cater for MGD Traing ac

44,000,000 15/03/2011 01:30:30

YKASOLO 16/03/2011 09:32:29

GKAZINDA Muwanika Abdul

1353919 16/03/2011 D502/03 Facilitation t o cater for MGD Traing ac

44,000,000 15/03/2011 01:34:00

YKASOLO 16/03/2011 09:32:30

GKAZINDA Muwanika Abdul

1353920 16/03/2011 R1621/03 Allowances for March 2011

360,000 15/03/2011 02:08:05

LNALWANGA 16/03/2011 09:32:32

GKAZINDA Muwanika Abdul

1353921 16/03/2011 R42/03 Advance for follow up on the JICS progre

1,980,000 15/03/2011 11:42:27

IBIRUNGI 16/03/2011 09:32:23

GKAZINDA Mwenyi Davis Caxton Mandu

1353922 16/03/2011 D513/03 Funds to cater for Monitoring of Veteran

40,000,000 15/03/2011 02:37:54

YKASOLO 16/03/2011 09:32:35

GKAZINDA Mweru Samuel Byachi

1353922 16/03/2011 D512/03 Funds to cater for Monitoring of Veteran

57,000,000 15/03/2011 02:35:59

YKASOLO 16/03/2011 09:32:35

GKAZINDA Mweru Samuel Byachi

41

1353923 16/03/2011 R1618/03 Allowances for March 2011

500,000 15/03/2011 01:43:48

LNALWANGA 16/03/2011 09:32:31

GKAZINDA Nakubulwa Hawa

1353924 16/03/2011 R1628/03 Allowances for March 2011

330,000 15/03/2011 02:22:33

LNALWANGA 16/03/2011 09:32:34

GKAZINDA Nampandu Asavia Philip

1353925 16/03/2011 R1602/03 Allowances for March 2011

275,000 15/03/2011 01:04:26

LNALWANGA 16/03/2011 09:32:26

GKAZINDA Namusisi Margaret

1353926 16/03/2011 R1611/03 Allowances for March 2011

330,000 15/03/2011 01:23:24

LNALWANGA 16/03/2011 09:32:28

GKAZINDA Nangoku Alice

1353927 16/03/2011 R1603/03 Allowances for March 2011

275,000 15/03/2011 01:07:32

LNALWANGA 16/03/2011 09:32:26

GKAZINDA Nangoma Betty

1353928 16/03/2011 D516/03 Fuel for office running during the month

61,080,000 15/03/2011 02:31:08

YKASOLO 16/03/2011 09:32:35

GKAZINDA Office of Prime Minister Fuel

1353929 16/03/2011 D506/03 Facilitation to cater the on going draou

97,850,000 15/03/2011 02:02:26

YKASOLO 16/03/2011 09:32:32

GKAZINDA Okuja, James

1353930 16/03/2011 D504/03 Facilitation to cater forthe Inspection

59,446,000 15/03/2011 01:42:31

YKASOLO 16/03/2011 09:32:31

GKAZINDA Owiny, Richard

1353931 16/03/2011 D505/03 Facilitation to cater forthe Inspection

40,000,000 15/03/2011 01:54:13

YKASOLO 16/03/2011 09:32:31

GKAZINDA Owiny, Richard

1353932 16/03/2011 R11/03 Travel to Teso and Lango sub region

1,965,000 15/03/2011 04:34:03

IBIRUNGI 16/03/2011 09:32:36

GKAZINDA Sabiiti, George

1353932 16/03/2011 R10/03 Claim for facilitation to Kiryandongo

1,440,000 15/03/2011 04:30:53

IBIRUNGI 16/03/2011 09:32:36

GKAZINDA Sabiiti, George

1353933 16/03/2011 D517/03 Advance to cater for the newly recruted

700,000 15/03/2011 05:28:49

YKASOLO 16/03/2011 09:32:39

GKAZINDA Senkooza Yunia

1353934 16/03/2011 R1619/03 Allowances for March 2011

330,000 15/03/2011 01:45:37

LNALWANGA 16/03/2011 09:32:31

GKAZINDA Senyonga K Paul

1353935 16/03/2011 R40/03 Delivery of 2469 bags Cement to Gulu

89,973,500 15/03/2011 11:30:05

IBIRUNGI 16/03/2011 09:32:20

GKAZINDA Seroma Ltd

1353936 16/03/2011 R1607/03 Allowances for March 2011

280,000 15/03/2011 01:17:15

LNALWANGA 16/03/2011 09:32:27

GKAZINDA Sserwadda Andrew

42

1353937 16/03/2011 R1604/03 Allowances for March 2011

220,000 15/03/2011 01:10:02

LNALWANGA 16/03/2011 09:32:27

GKAZINDA Sserwanga Setebere

1353938 16/03/2011 R41/03 Repairs of UG 0338Z LPO 3628

3,644,451 15/03/2011 11:37:10

IBIRUNGI 16/03/2011 09:32:22

GKAZINDA Toyota Uganda Ltd

1353939 16/03/2011 R9/03 Facilitation of deliver special document

540,000 15/03/2011 04:25:00

IBIRUNGI 16/03/2011 09:32:36

GKAZINDA Tumwebaze Deus

1353940 16/03/2011 D518/03 2 days allowance while on official duti

180,000 15/03/2011 05:35:07

YKASOLO 16/03/2011 09:32:39

GKAZINDA Wambuzi Siraj M

1728350 21/02/2011 D129/02 Fuel for the month of Feb 2011

58,955,700 02/11/2011 YKASOLO 02/12/2011 GKAZINDA Standard Chartered Bank (Fuel)

1732080 28/02/2011 D209/02 Supply of food staf to OPM

85,000,000 26/02/2011 12:10:02

LNALWANGA 28/02/2011 09:25:35

GKAZINDA Mbalaba Enterprises Limited

1735027 18/03/2011 R1613/03 Allowances for March 2011

220,000 15/03/2011 01:26:37

LNALWANGA 16/03/2011 09:32:28

GKAZINDA Rubaramira Festus

1738144 04/04/2011 R43/03 Supply of Digital Cameras LPO 3614

6,596,200 15/03/2011 11:50:39

IBIRUNGI 16/03/2011 09:32:23

GKAZINDA Access It Limited

1738148 04/04/2011 R24/03 Supply of 200Bags of Maize Flour LPO 365

30,000,000 15/03/2011 12:34:20

IBIRUNGI 16/03/2011 09:32:25

GKAZINDA Acowa Holdings Ltd.

1738155 04/04/2011 R20/03 Supply of 200Bags of Maize Flour LPO 365

30,000,000 15/03/2011 12:22:28

IBIRUNGI 16/03/2011 09:32:24

GKAZINDA All Comm Trading Company Ltd

1738189 04/04/2011 R21/03 Supply of 200Bags of Maize Flour LPO 365

30,000,000 15/03/2011 12:24:05

IBIRUNGI 16/03/2011 09:32:24

GKAZINDA Bazzea Trading Store

1738196 04/04/2011 R31/03 Supply of Relief Food (Maize Flour ) 200

30,000,000 15/03/2011 12:10:06

IBIRUNGI 16/03/2011 09:32:24

GKAZINDA Buzaaya Enterprises Uganda Ltd

43

1738214 04/04/2011 R25/03 Supply of 200Bags of Dry Beans LPO 3658

34,000,000 15/03/2011 12:38:38

IBIRUNGI 16/03/2011 09:32:25

GKAZINDA Gemuru Enterprises

1738215 04/04/2011 R26/03 Supply of 200Bags of Dry Beans LPO 3659

34,000,000 15/03/2011 12:40:49

IBIRUNGI 16/03/2011 09:32:26

GKAZINDA Geofro and Family Limited

1738219 04/04/2011 R32/03 Supply of Relief Food (Maize Flour ) 200

34,000,000 15/03/2011 12:11:32

IBIRUNGI 16/03/2011 09:32:24

GKAZINDA Haqi Investments Limited

1738222 04/04/2011 R27/03 Supply of 200Bags of Dry Beans LPO 3660

34,000,000 15/03/2011 12:43:44

IBIRUNGI 16/03/2011 09:32:26

GKAZINDA Hoodrama (U) Limited

1738244 04/04/2011 R30/03 Supply of Relief Food (Maize Flour ) 200

30,000,000 15/03/2011 12:08:20

IBIRUNGI 16/03/2011 09:32:23

GKAZINDA Kam Suppliers

1738261 04/04/2011 R22/03 Supply of 200Bags of Maize Flour LPO 365

30,000,000 15/03/2011 12:25:38

IBIRUNGI 16/03/2011 09:32:24

GKAZINDA Khadali Foundation

1738418 04/04/2011 R23/03 Supply of 200Bags of Maize Flour LPO 365

30,000,000 15/03/2011 12:27:05

IBIRUNGI 16/03/2011 09:32:24

GKAZINDA Seika General Supplies

1738929 04/06/2011 D750/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA ASB Enterprises Ltd

1738930 04/06/2011 D760/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA Bazzea Trading Store

1738931 04/06/2011 D751/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA Bimala Enterprises

1738932 04/06/2011 D753/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA Bulondos Apartments Limited

44

1738933 04/06/2011 D755/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA Dakakyu Enterprises Limited

1738934 04/06/2011 D758/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA Katikamu General Suppliers (U) Ltd.

1738935 04/06/2011 D756/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA Kawesi Dauda and Sons

1738936 04/06/2011 D761/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA Khadali Foundation

1738937 04/06/2011 R150/04 Facilitation to conduct regioanl assessm

1,100,000 04/06/2011 LNALWANGA 04/06/2011 GKAZINDA Kirungi Raymond

1738938 04/06/2011 D752/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA M J Z Enterprises

1738939 04/06/2011 D754/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA Mbalaba Enterprises Limited

1738940 04/06/2011 D759/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA Nsuka General Supplies

1738941 04/06/2011 D757/04 Payment for the supply of Maize floor to

92,000,000 04/06/2011 YKASOLO 04/06/2011 GKAZINDA Wobulenzi Enterprises & General Suppliers

1741629 19/04/2011 R28/04 Additional items for Bududa victims at k

99,000,000 16/04/2011 02:49:55

IBIRUNGI 18/04/2011 06:39:33

GKAZINDA Agaba Patricia Ruhinda

1741629 19/04/2011 R26/04 Supplementary food items for Bududa land

22,251,000 16/04/2011 02:32:58

IBIRUNGI 18/04/2011 06:39:29

GKAZINDA Agaba Patricia Ruhinda

1741630 19/04/2011 R17/04 Salary for DVPO for Dec 2010

444,000 15/04/2011 09:38:01

IBIRUNGI 18/04/2011 06:39:03

GKAZINDA Annet Kisaka Magolo

45

&Jan 2011 1741631 19/04/2011 R804/04 Supply of food

staff to OPM 27,000,000 16/04/2011

02:06:24 YKASOLO 18/04/2011

06:39:22 GKAZINDA ASB Enterprises

Ltd 1741632 19/04/2011 R905/04 Supply of food

staff to OPM 27,000,000 16/04/2011

02:47:44 YKASOLO 18/04/2011

06:39:33 GKAZINDA Bazzea Trading

Store 1741633 19/04/2011 R807/04 Supply of food

staff to OPM 27,000,000 16/04/2011

02:12:42 YKASOLO 18/04/2011

06:39:25 GKAZINDA Bimala

Enterprises 1741634 19/04/2011 R652/04 3rdg Qter

disbursment of LRDP funds to D

74,937,518 16/04/2011 03:46:44

YKASOLO 18/04/2011 06:39:36

GKAZINDA Buliisa District General Fund Account

1741635 19/04/2011 R806/04 Supply of food staff to OPM

27,000,000 16/04/2011 02:10:24

YKASOLO 18/04/2011 06:39:24

GKAZINDA Bulondos Apartments Limited

1741636 19/04/2011 D817/04 Facilitation to cater for monitoring act

64,000,000 18/04/2011 11:44:03

YKASOLO 18/04/2011 06:39:38

GKAZINDA Byamugisha Albert

1741637 19/04/2011 D13/04 Allowance for April 2011

300,000 15/04/2011 05:08:42

IBIRUNGI 18/04/2011 06:39:16

GKAZINDA Byekwaso Z E M

1741638 19/04/2011 D501/04 Payment for the Kasiimo project for the

20,000,000 16/04/2011 02:38:05

LNALWANGA 18/04/2011 06:39:31

GKAZINDA Centenary Bank

1741638 19/04/2011 D500/04 Payment for the Kasiimo project for the

30,000,000 16/04/2011 02:35:32

LNALWANGA 18/04/2011 06:39:30

GKAZINDA Centenary Bank

1741638 19/04/2011 D499/04 Payment for the Kasiimo project for the

30,000,000 16/04/2011 02:33:49

LNALWANGA 18/04/2011 06:39:30

GKAZINDA Centenary Bank

1741638 19/04/2011 D498/04 Payment for the Kasiimo project for the

30,000,000 16/04/2011 02:31:46

LNALWANGA 18/04/2011 06:39:29

GKAZINDA Centenary Bank

1741638 19/04/2011 D497/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 02:29:11

LNALWANGA 18/04/2011 06:39:29

GKAZINDA Centenary Bank

1741638 19/04/2011 D496/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 02:27:12

LNALWANGA 18/04/2011 06:39:28

GKAZINDA Centenary Bank

1741638 19/04/2011 D495/04 Payment for the 50,000,000 16/04/2011 LNALWANGA 18/04/2011 GKAZINDA Centenary Bank

46

Kasiimo project for the

02:20:42 06:39:27

1741638 19/04/2011 D494/04 Payment for the Kasiimo project for the

20,000,000 16/04/2011 02:18:45

LNALWANGA 18/04/2011 06:39:26

GKAZINDA Centenary Bank

1741638 19/04/2011 D493/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 02:17:15

LNALWANGA 18/04/2011 06:39:26

GKAZINDA Centenary Bank

1741638 19/04/2011 D492/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 02:15:49

LNALWANGA 18/04/2011 06:39:25

GKAZINDA Centenary Bank

1741638 19/04/2011 D491/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 02:14:11

LNALWANGA 18/04/2011 06:39:25

GKAZINDA Centenary Bank

1741638 19/04/2011 D490/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 02:12:49

LNALWANGA 18/04/2011 06:39:25

GKAZINDA Centenary Bank

1741638 19/04/2011 D489/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 02:11:07

LNALWANGA 18/04/2011 06:39:24

GKAZINDA Centenary Bank

1741638 19/04/2011 D488/04 Payment for the Kasiimo project for the

100,000,000

16/04/2011 02:09:05

LNALWANGA 18/04/2011 06:39:23

GKAZINDA Centenary Bank

1741638 19/04/2011 D487/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 02:07:27

LNALWANGA 18/04/2011 06:39:22

GKAZINDA Centenary Bank

1741638 19/04/2011 D486/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 02:06:04

LNALWANGA 18/04/2011 06:39:21

GKAZINDA Centenary Bank

1741638 19/04/2011 D485/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 02:04:40

LNALWANGA 18/04/2011 06:39:21

GKAZINDA Centenary Bank

1741638 19/04/2011 D484/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 02:03:05

LNALWANGA 18/04/2011 06:39:20

GKAZINDA Centenary Bank

1741638 19/04/2011 D483/04 Payment for the Kasiimo project for the

100,000,000

16/04/2011 02:01:35

LNALWANGA 18/04/2011 06:39:20

GKAZINDA Centenary Bank

47

1741638 19/04/2011 D482/04 Payment for the Kasiimo project for the

100,000,000

16/04/2011 01:58:26

LNALWANGA 18/04/2011 06:39:19

GKAZINDA Centenary Bank

1741638 19/04/2011 D481/04 Payment for the Kasiimo project for the

50,000,000 16/04/2011 01:56:00

LNALWANGA 18/04/2011 06:39:18

GKAZINDA Centenary Bank

1741638 19/04/2011 D480/04 Payment for the Kasiimo project for the

150,000,000

16/04/2011 01:54:20

LNALWANGA 18/04/2011 06:39:17

GKAZINDA Centenary Bank

1741638 19/04/2011 D479/04 Payment for the Kasiimo project for the

150,000,000

16/04/2011 01:51:07

LNALWANGA 18/04/2011 06:39:16

GKAZINDA Centenary Bank

1741638 19/04/2011 D475/04 Payment for the Kasiimo project for the

500,000 15/04/2011 02:16:17

LNALWANGA 18/04/2011 06:39:15

GKAZINDA Centenary Bank

1741638 19/04/2011 D474/04 Payment for the Kasiimo project for the

500,000 15/04/2011 02:04:48

LNALWANGA 18/04/2011 06:39:14

GKAZINDA Centenary Bank

1741638 19/04/2011 D473/04 Payment for the Kasiimo project for the

500,000 15/04/2011 02:03:21

LNALWANGA 18/04/2011 06:39:14

GKAZINDA Centenary Bank

1741638 19/04/2011 D472/04 Payment for the Kasiimo project for the

500,000 15/04/2011 02:02:02

LNALWANGA 18/04/2011 06:39:14

GKAZINDA Centenary Bank

1741638 19/04/2011 D471/04 Payment for the Kasiimo project for the

700,000 15/04/2011 02:00:38

LNALWANGA 18/04/2011 06:39:13

GKAZINDA Centenary Bank

1741638 19/04/2011 D470/04 Payment for the Kasiimo project for the

850,000 15/04/2011 08:49:38

LNALWANGA 18/04/2011 06:39:00

GKAZINDA Centenary Bank

1741638 19/04/2011 D469/04 Payment for the Kasiimo project for the

1,000,000 15/04/2011 08:47:59

LNALWANGA 18/04/2011 06:38:59

GKAZINDA Centenary Bank

1741638 19/04/2011 D468/04 Payment for the Kasiimo project for the

1,000,000 15/04/2011 08:46:21

LNALWANGA 18/04/2011 06:38:59

GKAZINDA Centenary Bank

1741638 19/04/2011 D467/04 Payment for the Kasiimo project

1,100,000 15/04/2011 08:43:05

LNALWANGA 18/04/2011 06:38:58

GKAZINDA Centenary Bank

48

for the 1741638 19/04/2011 D466/04 Payment for the

Kasiimo project for the

1,000,000 15/04/2011 08:39:37

LNALWANGA 18/04/2011 06:38:57

GKAZINDA Centenary Bank

1741638 19/04/2011 D465/04 Payment for the Kasiimo project for the

1,200,000 15/04/2011 08:35:49

LNALWANGA 18/04/2011 06:38:57

GKAZINDA Centenary Bank

1741638 19/04/2011 D464/04 Payment for the Kasiimo project for the

1,500,000 15/04/2011 08:34:00

LNALWANGA 18/04/2011 06:38:57

GKAZINDA Centenary Bank

1741638 19/04/2011 D463/04 Payment for the Kasiimo project for the

1,600,000 15/04/2011 08:32:17

LNALWANGA 18/04/2011 06:38:56

GKAZINDA Centenary Bank

1741638 19/04/2011 D462/04 Payment for the Kasiimo project for the

1,700,000 15/04/2011 08:30:55

LNALWANGA 18/04/2011 06:38:56

GKAZINDA Centenary Bank

1741638 19/04/2011 D461/04 Payment for the Kasiimo project for the

2,400,000 15/04/2011 08:28:48

LNALWANGA 18/04/2011 06:38:55

GKAZINDA Centenary Bank

1741638 19/04/2011 D460/04 Payment for the Kasiimo project for the

2,800,000 15/04/2011 08:27:20

LNALWANGA 18/04/2011 06:38:54

GKAZINDA Centenary Bank

1741638 19/04/2011 D459/04 Payment for the Kasiimo project for the

3,600,000 15/04/2011 08:25:48

LNALWANGA 18/04/2011 06:38:54

GKAZINDA Centenary Bank

1741638 19/04/2011 D458/04 Payment for the Kasiimo project for the

4,000,000 15/04/2011 08:24:13

LNALWANGA 18/04/2011 06:38:53

GKAZINDA Centenary Bank

1741638 19/04/2011 D457/04 Payment for the Kasiimo project for the

10,000,000 15/04/2011 08:12:16

LNALWANGA 18/04/2011 06:38:52

GKAZINDA Centenary Bank

1741638 19/04/2011 D456/04 Payment for the Kasiimo project for the

12,500,000 15/04/2011 08:10:14

LNALWANGA 18/04/2011 06:38:51

GKAZINDA Centenary Bank

1741639 19/04/2011 R809/04 Supply of food staff to OPM

27,000,000 16/04/2011 02:23:25

YKASOLO 18/04/2011 06:39:28

GKAZINDA Dakakyu Enterprises Limited

1741640 19/04/2011 R29/04 Kiryandongo 45,410,000 16/04/2011 IBIRUNGI 18/04/2011 GKAZINDA Dhikusooka

49

Housing project 02:52:43 06:39:33 Cyprian 1741640 19/04/2011 R22/04 Construction of

Houses 46,000,000 16/04/2011

02:09:24 IBIRUNGI 18/04/2011

06:39:24 GKAZINDA Dhikusooka

Cyprian 1741640 19/04/2011 R21/04 Construction of

Houses

100,000,000 16/04/2011 02:07:29

IBIRUNGI 18/04/2011 06:39:23

GKAZINDA Dhikusooka Cyprian

1741640 19/04/2011 R20/04 Procureof aggregate to construct houses

90,000,000 16/04/2011 02:03:21

IBIRUNGI 18/04/2011 06:39:20

GKAZINDA Dhikusooka Cyprian

1741640 19/04/2011 R19/04 Supervision and implementation of Payand

44,400,000 16/04/2011 01:58:59

IBIRUNGI 18/04/2011 06:39:19

GKAZINDA Dhikusooka Cyprian

1741641 19/04/2011 R27/04 Delivery of 2985 bags of cement to Kirya

102,922,800

16/04/2011 02:36:08

IBIRUNGI 18/04/2011 06:39:30

GKAZINDA Elyon Procurement Services Ltd

1741642 19/04/2011 R390/04 Minister's trip to Elgon area to assess

2,200,000 15/04/2011 12:34:47

IBIRUNGI 18/04/2011 06:39:04

GKAZINDA HON. MUSA ECWERU

1741643 19/04/2011 D700/04 3rdg Qter disbursment of LRDP funds to D

74,937,518 16/04/2011 03:49:05

YKASOLO 18/04/2011 06:39:36

GKAZINDA Ibanda District General Fund Account

1741644 19/04/2011 R800/04 Supply of food staff to OPM

36,000,000 16/04/2011 01:54:51

YKASOLO 18/04/2011 06:39:18

GKAZINDA Jesus Enterprises

1741645 19/04/2011 D7010/04 3rdg Qter disbursment of LRDP funds to D

74,937,518 16/04/2011 03:51:57

YKASOLO 18/04/2011 06:39:36

GKAZINDA Kabarole District

1741647 19/04/2011 D702/04 3rdg Qter disbursment of LRDP funds to D

77,000,000 16/04/2011 03:55:22

YKASOLO 18/04/2011 06:39:37

GKAZINDA Kamwenge District General Fund Account

1741648 19/04/2011 R803/04 Supply of food staff to OPM

36,000,000 16/04/2011 02:04:04

YKASOLO 18/04/2011 06:39:21

GKAZINDA Kapitol Hospitality Ltd

1741649 19/04/2011 R16/04 Salary for DVPO for Dec 2010 &Jan 2011

148,000 15/04/2011 09:34:56

IBIRUNGI 18/04/2011 06:39:02

GKAZINDA Kasozi Fredrick

1741650 19/04/2011 R901/04 Supply of food 27,000,000 16/04/2011 YKASOLO 18/04/2011 GKAZINDA Katikamu

50

staff to OPM 02:38:59 06:39:32 General Suppliers (U) Ltd.

1741651 19/04/2011 R903/04 Supply of food staff to OPM

27,000,000 16/04/2011 02:42:51

YKASOLO 18/04/2011 06:39:32

GKAZINDA Kawesi Dauda and Sons

1741652 19/04/2011 R904/04 Supply of food staff to OPM

27,000,000 16/04/2011 02:46:15

YKASOLO 18/04/2011 06:39:33

GKAZINDA Khadali Foundation

1741653 19/04/2011 R33/04 Logistics to transport seeds to Kiryando

9,540,000 16/04/2011 03:06:38

IBIRUNGI 18/04/2011 06:39:35

GKAZINDA Kirungi Raymond

1741654 19/04/2011 R16/04 Assessment mission to Kapchorwa and Elgo

2,985,000 16/04/2011 01:48:40

IBIRUNGI 18/04/2011 06:39:16

GKAZINDA Komujuni Pamela

1741655 19/04/2011 D10/04 Allowance for April 2011

420,000 15/04/2011 04:58:01

IBIRUNGI 18/04/2011 06:39:15

GKAZINDA Kumumanya Benjamin

1741656 19/04/2011 D11/04 Allowance for April 2011

275,000 15/04/2011 05:05:33

IBIRUNGI 18/04/2011 06:39:15

GKAZINDA Lubega, Kennedy

1741657 19/04/2011 R805/04 Supply of food staff to OPM

27,000,000 16/04/2011 02:07:49

YKASOLO 18/04/2011 06:39:23

GKAZINDA M J Z Enterprises

1741658 19/04/2011 R11/04 Salary for DVPO for Dec 2010

148,000 15/04/2011 09:11:42

IBIRUNGI 18/04/2011 06:39:01

GKAZINDA Majara Irumba Leonard

1741659 19/04/2011 R801/04 Supply of food staff to OPM

36,000,000 16/04/2011 01:58:02

YKASOLO 18/04/2011 06:39:19

GKAZINDA Maliaka Enterprises

1741660 19/04/2011 D705/04 3rdg Qter disbursment of LRDP funds to D

74,937,518 16/04/2011 04:02:45

YKASOLO 18/04/2011 06:39:37

GKAZINDA Masindi District Gov't General Fund Account

1741661 19/04/2011 R15/01 Salary for DVPO for Dec 2010 &Jan 2011

444,000 15/04/2011 09:28:04

IBIRUNGI 18/04/2011 06:39:02

GKAZINDA Mayanja Majwala Badru

1741662 19/04/2011 R19/04 Salary for DVPO for Dec 2010 &Jan 2011

444,000 15/04/2011 09:41:35

IBIRUNGI 18/04/2011 06:39:03

GKAZINDA Mayanja Yasin

1741663 19/04/2011 R808/04 Supply of food staff to OPM

27,000,000 16/04/2011 02:21:45

YKASOLO 18/04/2011 06:39:27

GKAZINDA Mbalaba Enterprises Limited

1741664 19/04/2011 D703/04 3rdg Qter 74,937,518 16/04/2011 YKASOLO 18/04/2011 GKAZINDA Mpigi District

51

disbursment of LRDP funds to D

03:57:07 06:39:37 General Fund Collection Account,

1741665 19/04/2011 R12/04 Salary for DVPO for Dec 2010 &Jan 2011

296,000 15/04/2011 09:14:44

IBIRUNGI 18/04/2011 06:39:01

GKAZINDA Mugisha James

1741666 19/04/2011 R20/04 Salary for DVPO for Dec 2010 &Jan 2011

444,000 15/04/2011 10:01:46

IBIRUNGI 18/04/2011 06:39:03

GKAZINDA Muhumuza Dan

1741667 19/04/2011 D704/04 3rdg Qter disbursment of LRDP funds to D

75,000,000 16/04/2011 04:01:04

YKASOLO 18/04/2011 06:39:37

GKAZINDA Mukono District General Collection Account

1741668 19/04/2011 R906/04 Facilitation to cater for Dessemention o

88,000,000 16/04/2011 03:01:20

YKASOLO 18/04/2011 06:39:34

GKAZINDA Munghinda Apollo Benon

1741669 19/04/2011 R13/04 Salary for DVPO for Dec 2010 &Jan 2011

296,000 15/04/2011 09:22:36

IBIRUNGI 18/04/2011 06:39:02

GKAZINDA Mutungwanda Johnson

1741670 19/04/2011 D712/04 Facilitation to cater for MDG Training w

88,000,000 18/04/2011 10:49:35

YKASOLO 19/04/2011 09:24:34

GKAZINDA Muwanika Abdul

1741671 19/04/2011 R908/04 Facilitation to cater for Veterans assit

95,600,000 16/04/2011 03:07:18

YKASOLO 18/04/2011 06:39:35

GKAZINDA Mweru Samuel Byachi

1741672 19/04/2011 R25/04 Logistics for transporting non food reli

16,700,000 16/04/2011 02:28:30

IBIRUNGI 18/04/2011 06:39:29

GKAZINDA Nakabugo Rose

1741673 19/04/2011 R907/04 Facilitation to cater for a peace buildi

64,000,000 16/04/2011 03:04:38

YKASOLO 18/04/2011 06:39:34

GKAZINDA Nakabugo Rose

1741674 19/04/2011 R24/04 Day to day running activities in Panyand

10,600,000 16/04/2011 02:16:35

IBIRUNGI 18/04/2011 06:39:26

GKAZINDA Nakiwuge Racheal Muleke

1741674 19/04/2011 R23/04 building tools for 10 groups of masons

6,500,000 16/04/2011 02:13:29

IBIRUNGI 18/04/2011 06:39:25

GKAZINDA Nakiwuge Racheal Muleke

52

1741675 19/04/2011 D581/03 Allowances plus transport while on offic

550,000 18/04/2011 02:03:41

YKASOLO 18/04/2011 06:39:38

GKAZINDA Nangoma Betty

1741676 19/04/2011 R32/04 Trip to refugee camps

1,719,000 16/04/2011 03:03:42

IBIRUNGI 18/04/2011 06:39:34

GKAZINDA Ndagire Sarah Mwesigwa

1741676 19/04/2011 R31/04 Trip to Teso region

1,912,700 16/04/2011 03:01:01

IBIRUNGI 18/04/2011 06:39:34

GKAZINDA Ndagire Sarah Mwesigwa

1741677 19/04/2011 D12/04 Allowance for April 2011

360,000 15/04/2011 05:07:15

IBIRUNGI 18/04/2011 06:39:15

GKAZINDA Nkeramihigo Julius Victor

1741678 19/04/2011 R21/04 Salary for DVPO for Dec 2010 &Jan 2011

148,000 15/04/2011 10:04:14

IBIRUNGI 18/04/2011 06:39:03

GKAZINDA Nsubuga Saul Zirimenya

1741679 19/04/2011 R900/04 Supply of food staff to OPM

27,000,000 16/04/2011 02:36:12

YKASOLO 18/04/2011 06:39:31

GKAZINDA Nsuka General Supplies

1741680 19/04/2011 R30/04 Assessment of Hailstorms affected villag

1,365,000 16/04/2011 02:55:24

IBIRUNGI 18/04/2011 06:39:34

GKAZINDA Ogwang Jimmy

1741681 19/04/2011 R391/04 Minister's trip to Elgon area to assess

1,000,000 15/04/2011 12:37:52

IBIRUNGI 18/04/2011 06:39:05

GKAZINDA Okuja, James

1741682 19/04/2011 R392/04 Minister's trip to Elgon area to assess

950,000 15/04/2011 12:39:42

IBIRUNGI 18/04/2011 06:39:05

GKAZINDA Okuja, James

1741683 19/04/2011 R393/04 Minister's trip to Elgon area to assess

800,000 15/04/2011 12:42:35

IBIRUNGI 18/04/2011 06:39:06

GKAZINDA Okuja, James

1741684 19/04/2011 R394/04 Minister's trip to Elgon area to assess

600,000 15/04/2011 12:43:53

IBIRUNGI 18/04/2011 06:39:07

GKAZINDA Okuja, James

1741685 19/04/2011 R395/04 Minister's trip to Elgon area to assess

600,000 15/04/2011 12:45:40

IBIRUNGI 18/04/2011 06:39:07

GKAZINDA Okuja, James

1741686 19/04/2011 R396/04 Minister's trip to Elgon area to assess

600,000 15/04/2011 12:47:59

IBIRUNGI 18/04/2011 06:39:08

GKAZINDA Okuja, James

1741687 19/04/2011 R397/04 Minister's trip to Elgon area to assess

600,000 15/04/2011 12:50:17

IBIRUNGI 18/04/2011 06:39:08

GKAZINDA Okuja, James

53

1741688 19/04/2011 R399/04 Minister's trip to Elgon area to assess

600,000 15/04/2011 01:20:17

LNALWANGA 18/04/2011 06:39:08

GKAZINDA Okuja, James

1741689 19/04/2011 R400/04 Minister's trip to Elgon area to assess

600,000 15/04/2011 01:22:24

LNALWANGA 18/04/2011 06:39:09

GKAZINDA Okuja, James

1741690 19/04/2011 R401/04 Minister's trip to Elgon area to assess

600,000 15/04/2011 01:24:14

LNALWANGA 18/04/2011 06:39:10

GKAZINDA Okuja, James

1741691 19/04/2011 R402/04 Minister's trip to Elgon area to assess

600,000 15/04/2011 01:25:29

LNALWANGA 18/04/2011 06:39:10

GKAZINDA Okuja, James

1741692 19/04/2011 R403/04 Minister's trip to Elgon area to assess

600,000 15/04/2011 01:27:28

LNALWANGA 18/04/2011 06:39:11

GKAZINDA Okuja, James

1741693 19/04/2011 R404/04 Minister's trip to Elgon area to assess

600,000 15/04/2011 01:29:05

LNALWANGA 18/04/2011 06:39:11

GKAZINDA Okuja, James

1741694 19/04/2011 R405/04 Minister's trip to Elgon area to assess

550,000 15/04/2011 01:30:21

LNALWANGA 18/04/2011 06:39:11

GKAZINDA Okuja, James

1741695 19/04/2011 R406/04 Minister's trip to Elgon area to assess

550,000 15/04/2011 01:31:40

LNALWANGA 18/04/2011 06:39:12

GKAZINDA Okuja, James

1741696 19/04/2011 R407/04 Minister's trip to Elgon area to assess

100,000 15/04/2011 01:33:11

LNALWANGA 18/04/2011 06:39:13

GKAZINDA Okuja, James

1741697 19/04/2011 R910/04 Facilitation to cater for Minister's tra

86,800,000 16/04/2011 03:15:57

YKASOLO 18/04/2011 06:39:35

GKAZINDA Okuja, James

1741698 19/04/2011 R23/04 Assessment of Water Investiment projects

30,000,000 15/04/2011 10:17:23

IBIRUNGI 18/04/2011 06:39:04

GKAZINDA OPM Transfers

1741698 19/04/2011 R22/04 Assessment of Water Investiment projects

40,140,000 15/04/2011 10:14:18

IBIRUNGI 18/04/2011 06:39:04

GKAZINDA OPM Transfers

54

1741699 19/04/2011 R14/04 Salary for DVPO for Dec 2010 &Jan 2011

444,000 15/04/2011 09:25:16

IBIRUNGI 18/04/2011 06:39:02

GKAZINDA Osele Michael

1741700 19/04/2011 R18/04 Salary for DVPO for Dec 2010 &Jan 2011

148,000 15/04/2011 09:39:57

IBIRUNGI 18/04/2011 06:39:03

GKAZINDA Ouma D Brown

1741701 19/04/2011 R802/04 Supply of food staff to OPM

36,000,000 16/04/2011 02:01:32

YKASOLO 18/04/2011 06:39:20

GKAZINDA Rural Enterprises

1741702 19/04/2011 R10/04 Paye deducted from DVPO's salary for Dec

52,000 15/04/2011 09:01:01

IBIRUNGI 18/04/2011 06:39:01

GKAZINDA Uganda Revenue Authority - P.A.Y.E

1741703 19/04/2011 R911/04 Facilitation to cater for Minister's DPR

45,000,000 16/04/2011 03:18:39

YKASOLO 18/04/2011 06:39:35

GKAZINDA Woboya Vincent

1741704 19/04/2011 R912/04 Facilitation to cater for Minister's DPR

50,000,000 16/04/2011 03:20:11

YKASOLO 18/04/2011 06:39:35

GKAZINDA Woboya Vincent

1741705 19/04/2011 R902/04 Supply of food staff to OPM

27,000,000 16/04/2011 02:41:10

YKASOLO 18/04/2011 06:39:32

GKAZINDA Wobulenzi Enterprises & General Suppliers

1744134 21/04/2011 R909/04 Facilitation to cater for travel to Kiry

41,238,000 16/04/2011 03:12:37

YKASOLO 18/04/2011 06:39:35

GKAZINDA Agaba Patricia Ruhinda

1775965 27/07/2011 R18/07 Payment for beans supply to OPM

28,000,000 21/07/2011 12:44:54

YKASOLO 22/07/2011 09:48:51

GKAZINDA ASB Enterprises Ltd

1775966 27/07/2011 R21/07 Payment for Maize flour supply to OPM

28,000,000 21/07/2011 12:49:50

YKASOLO 22/07/2011 09:48:54

GKAZINDA Bimala Enterprises

1775967 27/07/2011 R20/07 Payment for Maize flour supply to OPM

28,000,000 21/07/2011 12:48:32

YKASOLO 22/07/2011 09:48:52

GKAZINDA Bulondos Apartments Limited

1775968 27/07/2011 R15/07 Printing of reports produced by Deartmen

86,500,000 21/07/2011 12:37:19

YKASOLO 22/07/2011 09:48:49

GKAZINDA Christ Embassy Enterprises

55

1775969 27/07/2011 R23/07 Payment for Maize flour supply to OPM

28,000,000 21/07/2011 12:52:36

YKASOLO 22/07/2011 09:48:55

GKAZINDA Dakakyu Enterprises Limited

1775970 27/07/2011 R12/07 Payment for the maize flour to OPM

36,000,000 21/07/2011 12:29:41

YKASOLO 22/07/2011 09:48:46

GKAZINDA Jesus Enterprises

1775972 27/07/2011 R17/07 Payment for beans supply to OPM

36,000,000 21/07/2011 12:42:50

YKASOLO 22/07/2011 09:48:50

GKAZINDA Kapitol Hospitality Ltd

1775973 27/07/2011 R25/07 Payment for Beans supply to OPM

28,000,000 21/07/2011 01:01:37

YKASOLO 22/07/2011 09:48:57

GKAZINDA Katikamu General Suppliers (U) Ltd.

1775974 27/07/2011 R27/07 Payment for Beans supply to OPM

28,000,000 21/07/2011 01:04:41

YKASOLO 22/07/2011 09:49:03

GKAZINDA Kawesi Dauda and Sons

1775975 27/07/2011 R08/07 Sensitisation of Veterans in 20 district

97,670,000 21/07/2011 11:55:37

YKASOLO 22/07/2011 09:48:44

GKAZINDA Kiwanuka Christine

1775976 27/07/2011 R19/07 Payment for Maize flour supply to OPM

28,000,000 21/07/2011 12:46:48

YKASOLO 22/07/2011 09:48:52

GKAZINDA M J Z Enterprises

1775977 27/07/2011 R13/07 Printing of reports produced by Deartmen

40,000,000 21/07/2011 12:33:03

YKASOLO 22/07/2011 09:48:46

GKAZINDA Maliaka Enterprises

1775978 27/07/2011 R22/07 Payment for Maize flour supply to OPM

28,000,000 21/07/2011 12:51:05

YKASOLO 22/07/2011 09:48:54

GKAZINDA Mbalaba Enterprises Limited

1775979 27/07/2011 R11/07 Monitoring of Veteran activities in Dist

46,000,000 21/07/2011 12:26:50

YKASOLO 22/07/2011 09:48:45

GKAZINDA Mweru Samuel Byachi

1775979 27/07/2011 R10/07 Monitoring of Veteran activities in Dist

50,000,000 21/07/2011 12:20:17

YKASOLO 22/07/2011 09:48:45

GKAZINDA Mweru Samuel Byachi

1775980 27/07/2011 R16/07 Printing of reports produced by

47,800,000 21/07/2011 12:40:07

YKASOLO 22/07/2011 09:48:49

GKAZINDA Novela International Ltd

56

Deartmen 1775981 27/07/2011 R24/07 Payment for

Maize flour supply to OPM

28,000,000 21/07/2011 12:54:45

YKASOLO 22/07/2011 09:48:56

GKAZINDA Nsuka General Supplies

1775982 27/07/2011 R09/07 Fuel for the month of July 2012

68,000,000 21/07/2011 11:59:36

YKASOLO 22/07/2011 09:48:44

GKAZINDA Office of Prime Minister Fuel

1775983 27/07/2011 R01/07 Refund of money borrowed from cash offic

130,968,000

21/07/2011 10:46:47

YKASOLO 22/07/2011 09:48:43

GKAZINDA Oonyu Isaiah

1775984 27/07/2011 R06/07 Facilitation to cater for delivery of ag

70,340,000 21/07/2011 11:31:51

YKASOLO 22/07/2011 09:48:44

GKAZINDA Owaro Johnson

1775985 27/07/2011 R14/07 Payment of maize flour to OPM

36,000,000 21/07/2011 12:35:30

YKASOLO 22/07/2011 09:48:47

GKAZINDA Rural Enterprises

1775986 27/07/2011 R26/07 Payment for Beans supply to OPM

28,000,000 21/07/2011 01:03:26

YKASOLO 22/07/2011 09:49:01

GKAZINDA Wobulenzi Enterprises & General Suppliers

1775987 27/07/2011 R07/07 Sensitisation of Veterans in 20 district

35,141,600 21/07/2011 11:40:30

YKASOLO 22/07/2011 09:48:44

GKAZINDA Kiwanuka Christine

1775988 27/07/2011 R02/07 Refund of money borrowed from cash offic

68,074,700 21/07/2011 10:49:01

YKASOLO 22/07/2011 09:48:43

GKAZINDA Oonyu Isaiah

1775989 27/07/2011 R03/07 Refund of money borrowed from cash offic

67,793,000 21/07/2011 10:51:23

YKASOLO 22/07/2011 09:48:43

GKAZINDA Oonyu Isaiah

1908171 23/06/2011 D925/06 Transfer of money borrowed from the proj

5,000,000,0

00

21/06/2011 09:06:36

YKASOLO 21/06/2011 01:45:36

GKAZINDA National Policy on Disaster Management

1908186 24/06/2011 D926/06 Transfer of money

- 21/06/2011 09:18:31

YKASOLO 21/06/2011 01:45:36

GKAZINDA National Policy on Disaster

57

borrowed from the proj

Management

1908186 24/06/2011 D926/06 Transfer of money borrowed from the proj

- 21/06/2011 09:18:31

YKASOLO 21/06/2011 01:45:36

GKAZINDA National Policy on Disaster Management

1908344 24/06/2011 R47/06 Procurement of oxen

50,000,000 18/06/2011 06:32:36

IBIRUNGI 21/06/2011 01:45:01

GKAZINDA Etyang Martin

1908345 24/06/2011 R53/06 Supply of Sorghum seeds

30,000,000 18/06/2011 06:55:10

IBIRUNGI 21/06/2011 01:45:03

GKAZINDA Farm Inputs Care Centre (FICA) Ltd

1908345 24/06/2011 R52/06 Supply of Maize seeds

40,500,000 18/06/2011 06:50:55

IBIRUNGI 21/06/2011 01:45:03

GKAZINDA Farm Inputs Care Centre (FICA) Ltd

1908346 24/06/2011 R54/06 Supply of Beans and Cow peas seeds

67,500,000 18/06/2011 06:57:26

IBIRUNGI 21/06/2011 01:45:04

GKAZINDA Grow More Seeds and Chemicals Limited

1908354 24/06/2011 R49/06 Various-Baggage Allowance

63,756,700 18/06/2011 06:40:32

IBIRUNGI 21/06/2011 01:45:02

GKAZINDA Oonyu Isaiah

1908359 24/06/2011 R45/06 Bill for April 2011

39,645,195 18/06/2011 06:23:19

IBIRUNGI 21/06/2011 01:45:01

GKAZINDA UMEME LIMITED

1908362 24/06/2011 D561/06 Procurement of Oxen & Heifers

42,391,777 20/06/2011 05:41:20

LNALWANGA 21/06/2011 01:45:32

GKAZINDA Etyang Martin

1962544 28/10/2011 R52/10 Monitoring Veteran activities in Uganda

98,910,000 27/10/2011 01:56:28

YKASOLO 27/10/2011 04:05:23

GKAZINDA Mweru Samuel Byachi

1962560 28/10/2011 R48/10 Refund of money borrowed from cash offic

36,907,000 27/10/2011 01:04:07

YKASOLO 27/10/2011 04:05:21

GKAZINDA Oonyu Isaiah

1962561 28/10/2011 R49/10 Refund of money borrowed from cash offic

38,418,500 27/10/2011 01:07:08

YKASOLO 27/10/2011 04:05:21

GKAZINDA Oonyu Isaiah

1962562 28/10/2011 R50/10 Refund of 14,832,500 27/10/2011 YKASOLO 27/10/2011 GKAZINDA Oonyu Isaiah

58

money borrowed from cash offic

01:09:19 04:05:22

1962563 28/10/2011 D563/10 Imprest Cash for the office OPM

96,371,136 27/10/2011 01:43:19

YKASOLO 27/10/2011 04:05:22

GKAZINDA Office Of The Prime Minister.Cash

1962564 28/10/2011 R46/10C Imprest cash for Casher OPM

40,371,136 27/10/2011 02:26:29

YKASOLO 27/10/2011 04:05:23

GKAZINDA Office Of The Prime Minister.Cash

1962565 28/10/2011 D564/10 Imprest Cash for the office OPM

96,371,136 27/10/2011 01:48:22

YKASOLO 27/10/2011 04:05:23

GKAZINDA Office Of The Prime Minister.Cash

1962566 28/10/2011 R46/010 Fuel for the Minstry Sep 2011

91,745,700 27/10/2011 12:33:47

YKASOLO 27/10/2011 04:05:21

GKAZINDA Office of Prime Minister Fuel

1962567 28/10/2011 R47/10 Imprest cash for Casher OPM

56,000,000 27/10/2011 12:54:38

YKASOLO 27/10/2011 04:05:21

GKAZINDA Office Of The Prime Minister.Cash

1965621 11/01/2011 D485/10 Allowance forthe month o Sep 2011

420,000 25/10/2011 03:09:51

YKASOLO 27/10/2011 04:05:19

GKAZINDA Kambarage Kakonge M.

1965622 11/01/2011 R500/10 Allowance for 1st ladys Personal assitan

1,120,000 19/10/2011 11:41:56

YKASOLO 28/10/2011 01:03:19

GKAZINDA Mukasa Ramathan

1965623 11/01/2011 R47/10 Fuel for the Minstry Oct 2011

91,745,700 27/10/2011 03:35:55

YKASOLO 27/10/2011 04:05:23

GKAZINDA Office of Prime Minister Fuel

1965624 11/01/2011 D520/10 Payment in respect of repare of UG0378Z

1,845,824 20/10/2011 01:05:15

YKASOLO 27/10/2011 04:05:15

GKAZINDA The Cooper Motor Corporation Uganda Limited

1965919 11/01/2011 R45/10 Kasiimo activities

108,473,548

27/10/2011 12:25:20

YKASOLO 28/10/2011 01:03:21

GKAZINDA Centenary Bank

1965919 11/01/2011 D52/10 Kasiimo activities

46,405,285 10/07/2011 IBIRUNGI 28/10/2011 01:03:18

GKAZINDA Centenary Bank

1965919 11/01/2011 R39/10 Kasiimo activities

119,988,000

10/06/2011 IBIRUNGI 28/10/2011 01:03:18

GKAZINDA Centenary Bank

1965919 11/01/2011 R123/10 Kasiimo 1,309,118 25/10/2011 IBIRUNGI 27/10/2011 GKAZINDA Centenary Bank

59

activities 09:56:20 04:05:18 1968944 11/07/2011 D504/10C Payment for the

suplly of Stationeries t

15,495,642 10/12/2011 YKASOLO 28/10/2011 01:03:18

GKAZINDA Bira Agencies

1968945 11/07/2011 D505/10C Payment for the supply of stationeries L

15,495,642 27/10/2011 04:18:15

YKASOLO 28/10/2011 01:03:21

GKAZINDA Bira Agencies

2306390 23/04/2012 R1003/04 Mobilisation for Minister's visit to Kar

67,969,000 20/04/2012 03:48:49

YKASOLO 20/04/2012 06:00:50

GKAZINDA Amodoi Peter Ayopo

2306391 23/04/2012 D900/03 Facilitation to cater for travel to Nort

16,170,000 20/04/2012 04:29:45

YKASOLO 20/04/2012 05:39:15

GKAZINDA Lubega Raphael

2306392 23/04/2012 R1002/04 Refund of money to cash office

17,319,000 20/04/2012 03:43:38

YKASOLO 20/04/2012 06:00:50

GKAZINDA Mbekeka Tibanagwa Chrissy

2306394 23/04/2012 R1005/04 Details of NGO's in Teso sub region

19,846,000 20/04/2012 04:11:10

YKASOLO 20/04/2012 06:32:43

GKAZINDA Mwenyi Davis Caxton Mandu

2306395 23/04/2012 R1003/04 Facilitation to cater for delivery of ag

45,280,000 20/04/2012 03:56:14

YKASOLO 21/04/2012 11:59:12

GKAZINDA Owaro Johnson

2306396 23/04/2012 R1006/04 Phase construction works for Teachers

86,000,000 20/04/2012 04:16:59

YKASOLO 21/04/2012 12:34:49

GKAZINDA Owiny, Richard

2306397 23/04/2012 R1007/04 Phase construction works for Teachers

30,475,000 20/04/2012 04:19:18

YKASOLO 20/04/2012 06:32:40

GKAZINDA Owiny, Richard

2308736 24/04/2012 D580/03 Fuel for the month of Mar 2012

91,500,000 20/04/2012 07:02:59

YKASOLO 21/04/2012 12:36:44

GKAZINDA Office of Prime Minister Fuel

2308736 24/04/2012 R3041/04 Fuel for the month of April 2012

91,000,000 20/04/2012 04:49:54

YKASOLO 21/04/2012 11:59:13

GKAZINDA Office of Prime Minister Fuel

2308737 24/04/2012 R1000/04 Refund of money to cash

50,000,000 20/04/2012 03:37:34

YKASOLO 20/04/2012 06:32:42

GKAZINDA Oonyu Isaiah

60

office 2308737 24/04/2012 R1001/04 Refund of

money to cash office

48,900,000 20/04/2012 03:39:52

YKASOLO 21/04/2012 12:59:12

GKAZINDA Oonyu Isaiah

2308738 24/04/2012 R1100/04 Ministers trave abroad for the qter

160,000,000

20/04/2012 04:33:57

YKASOLO 21/04/2012 11:59:13

GKAZINDA OPM Transfers

16,222,877,129

61

17) OVER PAYMENTS FOR FOOD

COMPANY NAME MAIZE BEANS EXPECTED PAY ACTUAL PAID EXCESS PAID

BAGS TOTAL MAIZE

BAGS TOTAL

BULONDO'S APARTMENTS 400 60,000,000 410 69,700,000 129,700,000 904,301,627 774,601,627 CHRIST EMBASSY 580 87,000,000 220 37,400,000 124,400,000 806,347,624 681,947,624 MBALABA ENT LTD 400 60,000,000 650 110,500,000 170,500,000 813,256,000 642,756,000 BIMALA 390 58,500,000 750 127,500,000 186,000,000 861,199,999 675,199,999 KAPITOL HOSPITALITY 200 30,000,000 300 51,000,000 81,000,000 671,074,800 590,074,800

KATIKAMU GEN SUPPLY (U) LTD 400 60,000,000 200 34,000,000 94,000,000 674,015,423 580,015,423 KAWESI DAUDA & SONS 400 60,000,000 350 59,500,000 119,500,000 675,680,000 556,180,000 JESUS ENTERPRISES 560 84,000,000 300 51,000,000 135,000,000 655,229,600 520,229,600 RURAL ENTERPRISES LTD 400 60,000,000 600 102,000,000 162,000,000 687,020,000 525,020,000 KHADALI FOUNDATION 400 60,000,000 200 34,000,000 94,000,000 606,975,254 512,975,254 NSUKA GEN. SUPPLIES 200 30,000,000 450 76,500,000 106,500,000 617,460,000 510,960,000

MALIAKA ENTERPRISES 590 88,500,000 500 85,000,000 173,500,000 617,460,000 443,960,000 SALGADO 200 30,000,000 100 17,000,000 47,000,000 481,296,200 434,296,200 M.J.Z ENT LTD 400 60,000,000 650 76,500,000 136,500,000 389,020,000 252,520,000 DAKAKYU ENT LTD 400 60,000,000 450 76,500,000 136,500,000 385,620,000 249,120,000 MORRITEX GEN 0 - 240 23,800,000 23,800,000 205,041,824 181,241,824 SHORE LIMITED 200 30,000,000 100 17,000,000 47,000,000 189,063,728 142,063,728

SPOT ON ENT LTD 200 30,000,000 150 25,500,000 55,500,000 155,852,000 100,352,000 LUKAKA ENT AGENCY 200 30,000,000 400 68,000,000 98,000,000 177,305,762 79,305,762 GEOFRO & FAMILY LTD 200 30,000,000 300 51,000,000 81,000,000 155,562,576 74,562,576 A.S.B ENT LTD 770 115,500,000 450 76,500,000 192,000,000 312,220,000 120,220,000

7490 235,500,000 7770 1,269,900,000 2,393,400,000 11,041,002,417 8,647,602,417

62

18) PAYMENTS TO FARM ENGENEERING

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

Moroto 19,290,000

63

10-Feb-11 Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak and Moroto

130,000,000

10-Feb-11 Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak and Moroto

22,000,000

17-Aug-10 Supply of Cassava cuttings and transport charges to various points 75,450,000 27-Sep-10 Payment for a contract 200,000,000 27-Sep-10 Payment for a contract 200,000,000 27-Sep-10 Payment for a contract 100,000,000 27-Sep-10 Payment for a contract 100,000,000 27-Sep-10 Payment for a contract 100,000,000 10-Feb-11 Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak and

Moroto 20,000,000

10-Feb-11 Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak and Moroto

15,000,000

10-Feb-11 Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak and Moroto

15,000,000

10-Feb-11 Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak and Moroto

12,400,000

10-Feb-11 Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak and Moroto

10,000,000

10-Feb-11 Completion of Ploughing and Harrowing of 760 Acres of gardens for Women groups in Napak and Moroto

119,514,021

9-Nov-10 Payment for services under Tractor Hire services for Acholi Sub-region 100,000,000 9-Nov-10 Payment for services under Tractor Hire services for Acholi Sub-region 10,000,000 25-May-11 8/9Ton tipping Trailer with 6 stud braked and un braked axles , walking beam, 10 ton ram

cylinder drawbar Jack 50,000,000

24-May-11 8/9Ton tipping Trailer with 6 stud braked and un braked axles , walking beam, 10 ton ram cylinder drawbar Jack

40,000,000

2-Sep-11 Ploughing, Harrowing in Amuru and Nwoya districts 210,000,000 24-May-11 8/9Ton tipping Trailer with 6 stud braked and un braked axles , walking beam, 10 ton ram

cylinder drawbar Jack 12,500,000

2-Sep-11 Ploughing, Harrowing in Amuru and Nwoya districts 240,000,000 2-Sep-11 Ploughing, Harrowing in Amuru and Nwoya districts 99,000,000 2-Sep-11 Ploughing, Harrowing in Amuru and Nwoya districts 58,272,276 19-Jan-11 Completion of Partial planting in the Acholi sub region 100,772,000 25-May-11 Outstanding balance for Ploughing and Harrowing in Kaboong district 84,779,460 3-May-11 Payment after completion of ploughing and Harrowing in Kotido & Kaboong districts 250,000,000

64

3-May-11 Payment after completion of ploughing and Harrowing in Kotido & Kaboong districts 200,000,000 3-May-11 Payment after completion of ploughing and Harrowing in Kotido & Kaboong districts 231,607,353 12-Aug-11 CRISIS MANAGEMENT 470,000,000 29-Jun-11 POLICY ON DISASTER MANAGEMENT 585,140,436 29-Jun-11 DFID POST CONFLICT 470,000,000 21-Mar-11 PEACE RECOVERY & DEVELOPMENT PLAN (PRDP) FOR NORTHERN UG&A 1,324,297,716 13,716,991,976

19) LIST OF OPM PROJECTS

PROJECT NAME START DATE PROJECTED END DATE

BUDGET (GoU) 2011/2012

BUDGET DONOR(11/12)

GRAND TOTAL

1 Resettlement and restocking 1/7/2006 30/6/2012 1,466,281,000 0 1,466,281,000 2 Northern Uganda Rehabilitation Programme - - 377,502,000 0 377,502,000 3 Development of Karamoja 1/7/2011 30/6/2012 2,800,000,000 0 2,800,000,000

4 Support to KIDDP 1/7/2009 30/6/2012 16,500,001,000 0 16,500,001,000 5 Monitoring and Evaluation PRDP 1/7/2009 30/6/2012 1,466,674,000 0 1,466,674,000 6 NUSAF 2 1/7/2009 30/6/2012 2,400,000,000 55,928,000,000 58,328,000,000 7 Karamoja Livelihood program 1/7/2010 30/6/2014 1,500,000,000 14,140,000,000 15,650,000,000 8 Agricultural Livelihood Recovery Program

(ALREP) 1/7/2010 30/6/2014 1,720,000,00 25,072,000,000 26,790,000,000

9 Strengthening coordination 1/7/2011 30/6/2015 500,300,000 0 500,300,000 10 National Integrated M&E strategy 1/7/2005 30/6/2011 390,000,000 0 39,000,000 11 Support to Information and National

Guidance 1/7/2008 30/6/2012 2,550,000,000 0 2,550,000,000

12 Support to Public Sector Management 1/7/2009 30/6/2012 800,000,000 690,000,000 1,490,000,000 13 Coordination of the Avian Flu Project 1/7/2009 30/6/2013 195,374,000 144,683,000 340,057,000 14 Evidence Based Decision making-Phase2 1/7/2011 2/6/2014 800,000,000 3,720,000,000 4,520,000,000 15 Capacity Building for Disaster Mgt and

Refugees 1/7/2008 1/6/2013 739,812,000 0 739,812,000

16 Support to LRDP 1/7/2009 30/6/2016 14,073,000,000 0 14,073,000,000

65

17 Strengthening and re-tooling OPM 1/7/2008 30/6/2011 1,300,000,000 0 1,300,000,000 18 Humanitarian Assistance 1/7/2008 30/6/2012 2,493,818,000 0 2,493,818,000

66