OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT AND OPINION OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF SERERE DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2014

1

REPORT AND OPINION OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF SERERE DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2014

THE RT. HON. SPEAKER OF PARLIAMENT

Introduction

I have audited the accompanying financial statements of Serere District Local Government

for the year ended 30th June 2014. These financial Statements comprise of the statement

of financial position as at 30th June 2014, statement of financial performance, statement of

changes in equity, cash flow statement together with other accompanying statements, notes

and accounting policies.

Management Responsibility for the Financial Statements

Under Article 164 of the Constitution of the Republic of Uganda and Section 8 of the Public

Finance and Accountability Act, 2003 and section 64, and 86 of the Local Governments’ Act

1997 as amended, the Accounting Officer is accountable to Parliament for the funds and

resources of the Local Government. The Accounting Officer is responsible for the

preparation of financial statements, in accordance with regulation 68 of the Local

Governments Financial and Accounting Regulation, 2007 and for such internal controls as

management determines necessary to enable the preparation of financial statements that

are free from material misstatements whether due to fraud or error.

Auditor’s Responsibility

My responsibility as required by Article 163 of the Constitution of the Republic of Uganda,

Section 87 of the Local Government Act and Sections 13, 16 and 19 of the National Audit

Act, 2008 is to express an opinion on these statements based on my audit. I conducted my

audit in accordance with the International Standards on Auditing(ISA)/ International

Standards of Supreme Audit Institutions (ISSAIs). Those standards require that I comply

with ethical requirements and plan and perform the audit to obtain reasonable assurance

whether the financial statements are free from material misstatement.

An audit involves performing audit procedures to obtain evidence about the amounts and

disclosures in the financial statements as well as evidence supporting compliance with

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relevant laws and regulations. The procedures selected depend on the Auditor’s judgment,

including the assessment of the risks of material misstatement of the financial statements,

whether due to fraud or error. In making those risk assessments, the Auditor considers

internal controls relevant to the entity’s preparation of the financial statements in order to

design audit procedures that are appropriate in the circumstances, but not for the purpose

of expressing an opinion on the effectiveness of the entity’s internal control. An audit also

includes evaluating the appropriateness of accounting policies used and the reasonableness

of accounting estimates made by management, as well as evaluating the overall

presentation of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a

basis for my audit opinion.

Part “A” of my report sets out my unqualified opinion on the financial statements. Part “B”

which forms an integral part of this report presents in detail, all the significant audit findings

made during the audit which have been brought to the attention of management.

PART "A"

Unqualified Opinion

In my opinion, the financial statements of Serere District as at 30th June 2014 are prepared,

in all material respects, in accordance with the Local Government Financial and Accounting

Manual, 2007, Section 31(6) of the Public Finance and Accountability Act 2003, the Local

Government Financial and Accounting Regulations, 2007 and the Local Governments Act cap

243 (as amended), of the Laws of Uganda.

John F.S. Muwanga AUDITOR GENERAL

20th February 2015

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PART "B"

SERERE DISTRICT LOCAL GOVERNMENT DETAILED REPORT OF THE AUDITOR

GENERAL FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2014

1.0 Introduction

In accordance with Article 163(3), of the Constitution of the Republic of Uganda I am

required to audit and report on the public accounts of Uganda and of all public

offices, including the courts, the central and the local government administrations,

universities and public institutions of the like nature and any public corporation or

other bodies or organizations established by an Act of Parliament. Accordingly, I

carried out the audit of Serere District to enable me report to Parliament.

2.0 Audit Objectives

The audit was carried out in accordance with International Standards on Auditing

and accordingly included a review of the accounting records and agreed procedures

as was considered necessary. The audit was carried out with regard to the following

objectives:-

a. To verify whether the financial statements have been prepared in accordance

with the requirements of the Local Governments Financial and Accounting

Manual 2007; and the Local Governments Financial and Accounting Regulations

2007; and fairly present the income and expenditures for the year and of the

financial position as at the end of the year.

b. To verify whether all the funds of the entity were utilized with due attention to

economy and efficiency and only for the purposes for which the funds were

provided.

c. To verify whether goods and services financed have been procured in

accordance with the PPDA Act.

d. To evaluate and obtain sufficient understanding of the internal control structure

of the entity, assess control risk and identify reportable conditions, including

material internal control weaknesses

e. To verify whether the management of the funds of the entity was in

compliance with the Government of Uganda financial regulations.

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f. To verify whether all the necessary supporting documents, records and

accounts have been kept in respect of all activities, and are in agreement with

the financial statements presented.

3.0 Audit Methodology

The following audit procedures were undertaken:-

a. Revenue

Obtained all schedules of all revenues collected and reconciled the amounts to the

cashbooks and bank statements of the entity.

b. Expenditure

The payments vouchers of the entity were examined for proper authorization,

eligibility and budgetary provision, accountability and support documentation.

c. Internal Control System

Reviewed the internal control system and its operations to establish whether

sound controls were applied throughout the period.

d. Procurement

Reviewed the procurement of goods and services under the various departments

during the period under review and reconciled with the approved procurement

plan.

e. Fixed Assets Management

Reviewed the use and management of the assets of the entity during the period

under review.

f. Financial Statements

Examined, on a test basis, evidence supporting the amounts and disclosures in the

financial statements; assessed the accounting principles used and significant

estimates made by management; as well as evaluated the overall financial

statement presentation.

4.0 Entity Financing

Serere District Local Goverment is financed by grants (Conditional and Unconditional)

from Central Government, development partners and locally generated revenues

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from taxes, fees, licenses and charges. During the year, the district received grants

totaling to UGX 14,613,977,761 from Central Government, UGX 76,152,296 from

development partners and UGX 233,729,628 from locally generated revenues. The

total revenue of UGX 14,923,859,685 constituted 93.97% of its approved budget

estimates of UGX 15,880,887,420.

5.0 Detailed Audit Findings

This section outlines the detailed audit findings, management responses thereof and

my recommendations.

5.1 Procurement Anomalies

Documentation review of the procurement files revealed the following shortcomings

(Appendix I refers);

Regulation 70(5) requires the procurement and disposal unit to maintain a record of

all bids received and issue a signed receipt for each bid received, stating the date

and time received. Procurements worth UGX 101,730,982 lacked the record of issue

of bid, record of receipt of bids and record of bid opening.

Regulation 158(6) states that no bids shall be accepted beyond the closing time and

date. However, bids for procurements worth UGX 1,207,738,175 were submitted

beyond the bid closing date without addenda.

The district made Arithmetic corrections and price adjustments to contractors’ bids

amounting to UGX 4,655,584 without communicating to the bidders contrary to

Regulations 74 of LG (PPDA) Regulations 2006.

The above anomalies could have been due to poor record keeping, inadequate

knowledge of the procurement process by the procurement staff in the PDU.

The Accounting Officer was advised to comply with the PPDA law.

5.2 Revenue Shortfall

Regulation 32 of the LGFARs of 2007 requires Head of Finance to ensure prompt

collection of revenue due to the Council and bank it intact. It was however, observed

6

that out of the budgeted local revenue of UGX. 322,509,000, only UGX. 233,729,369

was realised leading to a shortfall of UGX. 88,779,372 representing 28%. The

shortfall negatively affected service delivery.

The Accounting Officer attributed the shortfall to the poor tax assessment, poor

revenue mobilisation, failure to secure funds for property valuation, un successful

disposal of trees and incomplete local revenue Ordinance.

I advised the Accounting Officer to institute measures to ensure that all local revenue

budgeted is collected.

5.3 Lack of Pre and Post Assessment Reports

Paragraph 5.4.1 and 5.4.2 of the LGFAM (2007) require repair of vehicles to be

supported by pre and post assessment reports.

It was observed that the district spent UGX 59,489,602 on motor vehicle repairs

without pre and post inspection reports as shown in Appendix II.

There is risk that funds could have been paid for no services/ work done.

The Accounting Officer was advised to conduct pre and post repair assessment

reports for vehicle repairs in accordance with the regulations.

5.4 Understaffing

It was observed that the district had an approved establishment of 152 staff.

However, out of the 152 posts only 57 positions were filled leaving 95 (62.5%)

positions vacant.

The Staff shortage hampers service delivery.

The Accounting Officer attributed the staffing gaps to limited wage bill.

I advised the Accounting Officer to liaise with the Ministry of Finance and the Ministry

of Public Service and to ensure that the vacant posts are filled.

5.5 Technical Audit of Road Maintenance Civil Works

5.5.1 Force Account

The district planned to implement projects worth UGX. 584,020,000 for district and

Urban roads comprising of routine manual maintenance of 227.38km

(UGX.156,927,000) and routine mechanized maintenance of 56.4km

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(UGX.230,520,000), UGX 160,492,000 for periodic maintenance of 17 km district

road and UGX.36, 081,000 for equipment repairs, District Roads Committee

Operations, supervision and administration costs.

Out of the planned projects for the year, a total of 6 (Six) roads were sampled for

technical audit inspection as shown in the table below;

Sampled Projects

Sn Project Length,

Km

Intervention Planned

Period

Amount

Budgeted*,

UGX

Expenditure, UGX

as of quarter 4.

1 Atiira - Old

Mbale Road

7.0 Routine

Mechanised

Maintenence

Q1 & Q2 28,000,000 28,000,000

2 Kyere-

Kamurojo-

Olur Road

6.2 Periodic

Maintenance

Q1- Q4 55,800,000 55,566,000

3 Brooks

Corner-

Kamusala

Road

7.8 Routine

Mechanised

Maintenence

Q1 &Q4 31,200,000 30,500,000

4 Brooks

Corner- Kateta

Road

7.28 Routine

Mechanised

Maintenence

Q3 29,120,000 28,912,000

5 Pingire-

Pingire

Landing site

Road

8.4 Routine

Mechanised

Maintenence

Q3 & Q4 33,600,000 33,048,000

6 Pingire- Okidi-

Kasilo Road

9.0 Routine

Mechanised

Maintenence

Q1- Q4 36,000,000 35,760,000

Source: The cost estimates by the District Engineer

A review of the URF fund management records revealed the following;

5.5.2 Inadequate documentation of Equipment outputs.

According to the revised guidelines for Manual Routine Maintenance and

Mechanized Routine maintenance from Ministry of works and Transport (2013), the

daily and weekly outputs of the equipment’s both owned and hired were to be

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recorded and records kept in the file to facilitate monitoring of the projects. Review

of bills of works and equipment work records revealed that the district used a

combination of both hired and owned equipment. However, the work records

presented for review only show the hours and duration of equipment use without

daily and weekly output. Absence of output records makes it difficult to verify the

outputs from the combination of these equipment’s.

I advised the Accounting Officer to put in place proper records in order to facilitate

supervision and follow up.

5.5.3 Inconsistency of Some Proposed Work Inputs with the Guideline and Work

Plan.

According to annex 14: Programming Schedule for Force Account Works in the

Manual Routine Maintenance and Mechanized Routine maintenance from Ministry

of works and Transport (2013), the budget for mechanized routine maintenance

should include:-

a) The cost of fuels, oils and lubricants (for the mechanized routine maintenance

equipment’s);

b) The cost of fast running spares (tyres, tubes, filters);

c) The cost of routine servicing of the equipment;

d) Cost of major repairs (which will at a later time be carried out at the zonal

centers); and

e) Field allowances for plant operators and the associated personnel.

However, a review of force account budgets for the 6 projects inspected indicated

that some ineligible items such as cost of airtime, drinking water, assorted

stationary, papers and printing with a total cost of UGX.3,320,000 were

erroneously included in the budget thereby reducing the funds available for

procurement of other relevant inputs for works. These items should have been

covered within the 6% operational expenses in the district work plan.

The Accounting Officer explained that the 4.5% provided by the road fund was

inadequate to cater for office operations.

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5.5.4 Lack of Adequate Documentation for Spot Graveled Sections and Culvert

Locations in the Progress Reports.

As a best practice, the gravel quantities placed within the localized spots and

culvert Chainage need to be recorded as gravelling work is being executed and

summary of gravel quantities per section gravelled recorded in the progress reports

prepared by the force account manager. It was noted that the scope of works for

mechanized maintenance of Kyere – Kamurojo – Olulur road involved spot

gravelling and culvert installation, however, there was no report on gravel

quantities and culvert chainage placed within the localized spots making it difficult

to ascertain the actual quantity of gravel used for works and identifying the new

lines of culvert installed.

The Accounting Officer pledged to improve on the detailed reporting to cover the

aspects mentioned.

5.5.5 Lack of schedule for maintenance of road equipment

Regulations 85-88 of the Local Governments Financial and Accounting Regulations,

2007 require the Heads of Departments to ensure that noncurrent assets owned

are well maintained by the departments. A review of the district annual work plan

and budgets for road maintenance using force account mechanism revealed that a

sum of UGX.9,800,000 was allocated for equipment repair in the annual work plan

while in the budget estimates for five out of (6) roads inspected a sum of

UGX.16,000,000 was incorporated for repair and servicing equipment. However,

there were no schedules for such repairs and maintenance of the equipment

making it difficult to verify which equipment and when the repair was undertaken.

This practice can lead to financial loss or over expenditure beyond the limit

stipulated in the guideline without approval.

The Accounting Officer pledged to prepare the schedule for equipment

maintenance.

Daily records of equipment use (both hired and owned) including their outputs

should be prepared and records kept in each of the project management files.

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5.5.7 Field Inspection of Works

The audit inspection was carried out on 17/09/2014 in the company of the Force

Account Manager Serere District Local Government. The following shortcomings

were identified:-

Table2; Field observations

Road Name Measure

d Length

(km)

Observations

1- Atiira - Old

Mbale Road

7.38 Siltation along the side drain for approximately 20m

at Ch. 0+020, LHS of the centerline.

Siltation of side drain

Pot hole developing at on the Carriageway at ch.

1+100

Pot hole developing on the Carriage way

Overgrown vegetation along both side of the side

drain at Ch. 1+300

Overgrown vegetation along the side drain

Exposed culvert pipes with inadequate cover ,

missing head wall at Ch.2+800

Exposed culvert pipes with inadequate cover

Well maintained section at ch.3+700

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Routine maintenance in progress at this section

Non- functional mitre drain at ch.5+900 LHS of the

Centre line.

Non-functional mitre drain

2-Kyere-

Kamurojo- Olur

Road

7.1 Overgrown vegetation along the side drain at

section Ch.0+030 on both sides.

Siltation of culvert and inadequate filling of the

approaches to the culvert line at Ch. 1+100

Siltation of culvert and inadequate treatment on

approaches

Overgrown vegetation within the swampy section

Siltation along the side drain for approx. 20m

upstream of the culvert inlets at Ch. 1+150

Inadequate construction of the head and wing walls

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for the 900mm diameter culvert line at Ch.3+000

Inadequate head and wing walls for the culvert line

Inadequate / lost camber and siltation of side drain

Lost camber and siltation of side drain

Inadequate filling of the approaches to culvert lines

at Ch.5+000 and 6+300 forming hump on the road

at these sections

Hump over culverts at Ch. 5+000 and Ch. 6+300

3- Brooks

Corner-

Kamusala Road

7.3 Missing access culvert at ch. 0+000

Siltation of side drain and lost camber for ~ 100m at

Ch. 0+200

Lost camber

Fully silted culvert line at Ch. 1+600

Blocked culvert line at the junction

Fully silted culvert line at Ch.4+700 and gulley

across the road at this section.

Fully silted culvert and gulley across the road

13

4- Brooks

Corner- Kateta

Road

7.9 Siltation of mitre drain on both side of the road at

ch.2+500

Siltation of side drain on both sides of the road

5-Pingire-

Pingire Landing

site Road

7.4 Un reinstated borrow pit for gravel at ch.3+900 LHS

of the centerline

Borrow pit for gravel material not reinstated

6- Pingire-

Okidi- Kasilo

Road

9.1 Rutting and localized potholes developing along the

road section between Ch.0+600 -1+100

Rutting and localized potholes on the carriageway

Un reinstated borrow pits for gravel material at

ch.4+200

Deliberate blockage of mitre drain at ch.7+000 LHS

of the Centre line.

Non-functional mitre drain

Inadequate/lost camber for over 100m at section

7+500

Inadequate camber at section 7+500

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The Accounting Officer attributed the defects to heavy trucks moving all through the

District in search of agricultural produce and heavy rains.

I advised the Accounting Officer to task the District Engineer to ensure that:

1. All defects observed on road surface and drainage structures for the

inspected roads are documented and corrected to save the investments and

prolong the service lives of the maintained roads.

2. Roads are maintained to comply with the standard design manual issued by

Ministry of Works and Transport; specifically cross sectional elements and

drainage structures should be reviewed to comply with the manual.

3. Borrow pits are reinstated as required by the environmental guidelines and

district roads manual.

4. A combination of both owned equipment and hired equipment’s to ensure

timely implementation of road maintenance plan.

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APPENDIX I:

Procurement Irregularities.

Missing Record of issue of bids, receipt of bids and bid opening

Late submission of bids

Arithmetic corrections

Description of project

Contractor Contract sum

Construction of a two classroom block, office and store in Agurur p/s

Across the River Investment

36,672,300 36,672,300

Construction of District Health Block office

African United Company Ltd

86,452,005 86,452,005 2,283,682

Construction of a two classroom block, office and store in Aswii p/s

Amunonut Contractors and Suppliers

37,958,655 37,958,655

Construction of a placenta pit in Kyere Health centre III

Amunonut Contractors and Suppliers

5,450,000 5,450,000

Construction of a two stance drainable pit latrine in kachorombo landing Site.

Amunonut contractors and Suppliers ltd.

9,231,200

Construction of a

three stance drainable pit Latrine in Olio sub County Headquarters’

Aputon

Investment Ltd

9,302,360

Stone Pitching of Serere District HQTrs

CME Enterpeises Ltd

99,840,594 99,840,594

Supply of 2 Double cabin pickups

Cosmic Investment Ltd

251,576,000 251,576,000

Phase 2 Construction of office block in Serere TC

Elvis Enterprises

36,197,326 36,197,326

construction of three bathing shelters one in Akoboi Health Center II, Aarapoo health Centre II and Kagwara Health Centre II

Elvis Enterprises

45,035,085

Construction of a four stance drainable pit Latrine at Agule primary School Bugondo Sub County

Elvis Enterprises

13,822,754 521,679

Drilling of 13 deep boreholes

E-Plus General

Engineering Services

210,840,000 210,840,000

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Construction of Labori s/c Administration Block

Hadais Multipurpose Enterprises

80,477,870 80,477,870

Completion of two classroom block at Moru-Atiang p/s

Joint Effort Construction and Suppliers

18,321,600 18,321,600

Construction of two bathing shelters one in Kyere Health Centre III and one in Kadungulu Health centre III

Joint Effort Construction and Supplies Enterprises at a contract price

30,000,000

Supply of 180 three seater desks to

Owii, Kamurojo Kakori, Agurur,AEP and Agule-Kyere P/s

Kagule General

Enterprises

19,170,326

Supply of 180 three seater desks lot two to Aswii p/s,Ajoba p/s and Bugondo p/s

Kagule General Enterprises

19,170,000

Construction of 14 Hand dug wells

Kumi General Enterprises

59,532,462 59,532,462

Construction of two shallow wells in Kateta and Kadungulu Sub

counties

Kumi General Enterprises

9,929,640

Protection of two shallow wells

Neco Enterprises Ltd

9,206,736 9,206,736

Completion of a staff house at Apapai Health Center IV

Oped Contractor and Suppliers Company Ltd

20,610,450

Construction of a five stance pit latrine in Lemutom Primary Kateta Sub County

Oped Contractor and Suppliers Company Ltd

15,803,112 15,803,112

Renovation of the floor of the

antenatal ward at Serere Health Centre IV

Oped Contractors

and Suppliers company

12,950,000

Construction of a two stance pit latrine in Akoboi Health Centre II

Oped Contractors and Suppliers company Ltd at a contract

8,800,000

Construction of a bathing shelter in Omagoro Health Centre II

Roalpa Investments Uganda Ltd

14,950,000

Construction of plant clinic at serere district HQtrs

Roo-Construction Ltd

30,000,000

Construction of a Maternity ward in Aarapo HCII

S.A Field (U) Ltd

56,760,000 56,760,000

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the tilling of the Chief administrative officers Office and the one of the Chairperson Local council V

Samaaro International ltd

14,000,000

Renovation of Kagwara Maternity Ward

Samaro International Ltd

19,990,200

Renovation of Ditrict Service block

Serere Investment Company Ltd

44,704,380 44,704,380

Construction of a two classroom block, office and

store in Alos p/s

Serere Investment Company Ltd

37,202,340 37,202,340

Construction of a two classroom block, office and store in Owii p/s

Twins (U) Ltd 38,034,570 38,034,570

Construction of a two stance drainable pit latrine in Owii p/s

Twins (U) Ltd 7,740,000

Siting and supervision of drilling of 13 boreholes

Water resources and Environmental Consultants

25,901,723 25,901,723 1,850,223

Phase 2 of the administration block Completed

Kakise Holdings Ltd

158,537,484 158,537,484

Rehabilitation of 5 deep boreholes

Bits Technical Services Ltd

28,682,500

Total 1,622,853,672 101,730,982 1,207,738,175 4,655,584

APPENDIX II

Lack of Pre and Post Assessment Report

Item/Vno. Details From Tb/Vouchers User Department Amount

228002 Maintenance - Vehicles CAO's office 28,450,914

228002 Maintenance vehicle Revenue collection 500,000

228002 Maintenance - Vehicles Statutory bodies 5,117,160

228002 Maintenance Crops 250,000

228002 Maintenance - Vehicle Veterinary 685,500

228002 Maintenance - Vehicles Dmo-health 2,002,000

228002 Maintenance - Vehicles Works office 2,269,000

228002 Maintenance - Vehicles Water 2,353,000

228002 Maintenance - Vehicles Educ inspection 286,000

228002 Maintenance vehicle Environment 7,786,000

228002 Maintenance - Vehicles CDD 264,000

228002 Maintenance - Vehicles INTERNAL AUDIT 1,772,000

5)8 UAJ 952X Auto tune-NAADS 2,288,048

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1)10 UAJ 952X Auto tune-NAADS 2,431,980

11)10 service of NAADS vehicle

Ongura George Paule-

NAADS 200,000

5)12 UAJ 952X Epero Joseph-NAADS 450,000

6)12 supply of tyres UAJ 952X New Shell Soroti-NAADS 2,068,000

8)3 repair Epero Joseph-NAADS 316,000

TOTAL 59,489,602

APPENDIX III

Quantity Verification

Item Description Unit Quantity

measured by

Auditors

Quantity

Planned

Remarks

1- Atiira - Old Mbale Road

1 BUGX clearing Km 8.9 8.0 Ok

2 Reshaping of road formation to cumber

and cross fall using medium grading

Km 8.9 8.0 Ok

3 Project signage Nr 2 2 ok

2- Kyere- Kamurojo- Olur Road

1 BUGX clearing Km 7.1 6.0 Ok ,

2 Reshaping of road formation to cumber

and cross fall using medium grading

Km 7.1 6.0

Ok

3 Supply and installation of culvert 600 mm

diameter

M 17.1 18 Ok due to variation in

culvert lengths

4 Supply and installation of culvert 900 mm

diameter

M 5.7 6 Ok due to variation in

culvert lengths

3-Brooks Corner- Kamusala Road

1 BUGX clearing Km 7.3 7.8 The treated length

was less than the

planned by 0.5km this

translate to

overpayment of

UGX.2,000,000

2 Reshaping of road formation to cumber

and cross fall using medium grading

Km 7.3 7.8 The treated length

was less than the

planned by 0.5km

1

4- Brooks Corner- Kateta Road

1 BUGX clearing Km 7.9 7.28 ok

2 Reshaping of road formation to cumber

and cross fall using medium grading.

Km 7.9 7.28 ok

5-Pingire- Pingire Landing site Road

1 BUGX clearing Km 7.4 8.4 The treated length

was less than the

planned by 1km this

translate to

UGX.4,000,000

2 Reshaping of road formation to cumber

and cross fall using medium grading.

Km 7.4 8.4 The treated length

was less than the

planned by 1 km

6- Pingire- Okidi- Kasilo Road

1 BUGX clearing Km 9.1 9.0 ok

2 Reshaping of road formation to cumber

and cross fall using medium grading.

Km 9.1 9.0 ok

Total Overpayment UGX. 6,000,000