VFM 84/342/02 24i December, 2017 The Rt. Hon. Speaker of Parliament Parliament of Uganda Kampala REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA REPRODUCTIVE, MATERNAL CHILD HEALTH SERVICES IMPROVEMENT PROJECT (URMCHIP) FOR THE YEAR ENDED 30TH JUNE, 2018 In accordance with Article 163, (4) of the Constitution of Uganda 1995 (as amended), I forward herewith audited Financial Statements of Uganda Reproductive, Maternal Child Health Services Improvement Project (URMCHIP) for the financial year ended 30"' June, 2018 together with my report and-opinion thereon. John F.S. Muwanga AUDITOR GENERAL Copy to: The Hon. Minister of Ethics and Integrity " The Inspector General of Government The Permanent Secretary/Secretary to the Treasury Ministry of Finance, Planning and Economic Development The Permanent Secretary, Ministry of Health The Accountant General, Ministry of Finance, Planning and Economic Development The Head of Accounts, Ministry of Health 1 11 4,rj ,p THE REPUBLIC OF UGANDA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA REPRODUCTIVE, MATERNAL CHILD HEALTH SERVICES IMPROVEMENT PROJECT (URMCHSIP) FOR THE YEAR ENDED 30T" JUNE 2018 OFFICE OF THE AUDITOR GENERAL UGANDA LIST OF ACRONYMS Acronym Meaning GOU Government of Uganda INTOSAI International Organization of Supreme Audit Institutions ISSA International Standards on Auditing PFMA Public Finance Management Act, 2015 UGX Uganda Shillings PPDA Public Procurement & Disposal of Public Assets Authority NIRA National identification and Registration Authority URMCHSIP Uganda Reproductive, Maternal Child Health Services Improvement Project 1 TABLE OF CONTENTS LIST OF ACRONYMS....................... REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA REPRODUCTIVE, MATERNAL CHILD HEALTH SERVICES IMPROVEMENT PROJECT (URMCHIP) FO R THE YEAR ENDED 30T ' JUNE, 2018 ........................................................................................ 3 O p in io n ......... ............. ............ .................... ...... . . .. . . ........................... ............. .................. ....... .. 3 B a sis o f O p in io n ................................................................. ................................................................. 3 K ey A ud it M atters....................................t..rs. .................................................................................4 * Im plem entation of planned activities ............. ................................................................. 4 Low disbursement and utilisation of project funds....................-..................................un...4 O th e r M atte r.................................................................................................................................... .. * Failure to constitute a delegated contracts committee..................................................... O th e r Inform atio n .............................................................................................................................. 5 Responsibilities of the Accounting Officer for the Financial Statements.....................................6 Auditor's Responsibilities for the Audit of the Financial Statements...........................................6 O ther R eporting R esponsib ilities ....................................................................................................s * Compliance with legislation andRegulations ..................................................................... a 2~ REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA REPRODUCTIVE, MATERNAL CHILD HEALTH SERVICES IMPROVEMENT PROJECT (URMCHIP) FOR THE YEAR ENDED 30TH JUNE, 2018 THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS Opinion I have audited the accompanying financial statements Uganda Reproductive, Maternal Child Health Services Improvement Project (URMCHSIP) for the year ending 30th June 2018. The Financial Statements comprise the Statement of Income and Expenditure, Statement of Fund Balance and significant accounting policies and other explanatory notes . In my opinion, the financial statements present fairly, in all material respects, the financial position (fund balance) of Uganda Reproductive, Maternal Child Health Services Improvement Project as at 30th June 2018 and its income and expenditure for the year then ended in accordance with the basis of accounting described under Note 1.1 to the Financial Statements and the requirements of the Public Finance Management Act. Basis of Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement's section of my report. I am independent of the Commission in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. Responsibilities of the Accounting Officer for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Uganda Reproductive, Maternal Child Health Services Improvement Project. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the project financing agreement., and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the project's ability to continue delivering its objectives, disclosing, as applicable, matters related to affecting the delivery of the project development objective, and using the Financial Reporting Guide 2018 unless the Accounting Officer has a realistic alternative to the contrary. The Accounting Officer is responsible for overseeing the projects' financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements My objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are 6 considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAls, I exercise professional judgment and maintain professional skepticism throughout the audit, I also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the project's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the project's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the Uganda Reproductive, Maternal Child Health Services Improvement Project to fail to deliver its mandate. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all 7 relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities * Compliance with legislation and Regulations In accordance with sections 19(1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which gove n them. John F.S. Muwanga AUDITOR GENERAL KAMPALA 24th December 2018 8 MINISTRY OF HEALTH Republic of Uganda UGANDA REPRODUCTIVE, MATERNAL AND CHILD HEALTH SERVICES IMPROVEMENT PROJECT FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2018 AUGUST 2018 The Uganda Reproductive, Ma rnal and Child Health Services Improvement Project Financial Staternents for 12 Months Ended 30 June 2018 Contents PROJECT INFORMATION ............................................................................. 1.0 In trod u ction ............................................................................................ 2 1.1 Project Development Objectives ............................................................ 2 1.2 Project Beneficiaries .............................................................................. 2 1.3 Project Components ............................................................................... 3 2.0 Management's Responsibility for the Financial Statements ........................ 5 3.0 PROJECT IMPLEMENTATION REPORT..................................................... 6 4.0 FINANCIAL STATEMENTS ................................................................... 8 4.1 Statement of Income and Expenditure.................................................... 8 4.2 StatemenL of Fund Balance ..........................................ac........................ 5.0 Notes to the Financial Statements .......................................................... 10 6.0 Annex .................................................................... .... . . .... x.19 6 .1 A n n ex 11................... ............................................................................ 19 6 .2 A n n ex 2 . ............................................ . ....................... . .......... 2 1 6.3 Annex 32......................................2......- ........-..................................... 25 6.4 Annex 4................................... ..... -....... ...................... 27 Year 1 of the Project The Uganda Reprodactive, Muternal and Child Headtli Servimce Improvenent Pro cti Financial Statemencs for 12 Months Ended 3) June 2018 PROJECT INFORMATION Project Implementer Ministry of Health Financing Source World Bank International Development Association-IDA/Global Financing Facility-GFF/ SIDA Project Number: 155186 Project Code: 1440 Project Cost US$: 165 M Counterpart Fund Government of the Republic of Uganda Bankers Bank of Uganda P.O. Box 7120 Kampala Road Auditors Office of Auditor General Plot 2/4 Apollo Kaggwa Road P.O. Box 7083 Kampala - Uganda. Tel: +254 414 344 340 Email: infof0oag.go.ug 1 Year 1 of the Project The Uganda RepIeducive, Matcna and Child Health Services provcmnr Prject Financial Staternents for 12 Month Ended 30 June 2018 1.0 Introduction The Project was declared effective on 26 May 2018 and financed by Credit totaling to US$: 110 M, a grant from the Global Financing Facility totaling to US$: 30 M and another grant amounting to US$: 25 M from SIDA. The project was designed to support the national efforts to scale-up essential RMNCAH services as described in the RMNCAH Sharpened Plan. The project will assist the government to (a) address critical health systems bottlenecks constraining RMNCAH service delivery, including strengthening supervisory functions and improving quality of care; (b) contribute to improved health for children and women, as well as reduced levels of stunting in children; and (c) strengthen institutional capacity for CRVS to scale-up provision and utilization of BDR services. The project targets districts with high RMNCAI disease burden and low RMNCAH service coverage and utilization and will be implemented in close collaboration and coordination with other RMNCAH programs to ensure alignment of the programs to the RMNCAII Sharpened plan. 1.1 Project Development Objectives The Project Development Objectives (PDOs) are to: (a) improve utilization of essential bealth services with a focus on reproductive, maternal, newborn, child and adolescent health services in target districts; and (b) scale-up birth and death registration services. 1.2 Project Beneficiaries The primary project beneficiaries are women of childbearing age, adolescents, and children under-five (including newborns and infants) from selected districts in the country with a high disease burden. The beneficiaries will benefit from a package of high impact quality and cost-effective RMNCAI interventions. In addition, communities will benefit from enhanced BDR services. 2 Year 1 of the Project The ganda Reproductive, Maternal and Child Healtr Services Improvement Project FinanCial Statements for 12 Months Ended 80 June 2018 1.3 Project Components Component 1: Results-Based Financing for Primary Health Care Services The objective of this component is to scale-up and institutionalize Result Based Financing (RBF) with a focus on RMNCAH services. Based on the National RBP Framework, the RBF design for the project aims to incentivize the District Health Teams (DHTs) and HC III and IV to expand the provision of quality and cost-effective RMNCAH services. As part of RBF, the project will incentivize health centres to support the VHTs in their catchment areas to promote community-based RMNCAH services, including services to address nutrition in general and stunting in particular. Component 2: Strengthen Health Systems to Deliver RMNCAH Services The objective of this component is to strengthen institutional capacity to deliver RMNCAH services. The project will support the MoH to address the most critical health systems bottlenecks to RMNCAH service delivery identified in the RMNCAH Sharpened Plan. These include four key areas described below. 1) Improving availability of essential drugs and supplies 2) Improving availability and management of the health workforce 3) Improving availability and functionality of medical equipment in health facilities 4) Improving health infrastructure of PHC health facilities 5) Improving quality of care and supervision Component 3: Strengthen Capacity to Scale-up Delivery of Births and Deaths Registration Services The objective of the component is to strengthen institutional capacity for CRVS and scale-up BDR services. The project will support government efforts to strengthen capacity of the principal CRVS institutions at central and subnational levels to carry out their mandate to provide BDR services and to scale-up BDR services countrywide 3 Year I of the Project The Uganda Reproductive Maternal and Child Health Services Emnprovemernt Project Financial Statements for 12 Matis Eadd 30 June 2118 Component 4: Enhance Institutional Capacity to Manage Project Supported Activities The objective of the component is to enhance institutional capacity for management of project-supported activities. This component will support costs related to overall project management, training, safeguards, M&E, citizen engagement, and other project operational issues to ensure that the intended objectives are achieved in a sustainable manner. The project will address the skills gaps in project management and build institutional capacity of the relevant units for efficient and effective project implementation. 4 Year I of the Project The Uganda Reprodi ut ive, Maternal and Child HeaLth Services Improvem ent Project Financial Statements for 12 Mniths Ended 30 June 2.018 2.0 Management's Responsibility for the Financial Statements Management of Ministry of Health is responsible for preparing the Project Financial Statements, which give a true and fair view of the state of affairs of the project, as at the end of the accounting period. This responsibility includes: Selecting, applying and maintaining adequate and appropriate Financial Management Systems and Policies, and ensure that these continue to be effective throughout the reporting period; and making accounting estimates that are reasonable in the circumstances. Maintaining proper accounting records, which disclose with reasonable accuracy at any time, the - Financial Performance of the Program; designing; implementing and maintaining Internal Controls relevant to the preparation and fair presentation of the Financial Statements and ensuring that they are free from material misstatements, whether due to fraud or error. They further ensure that they comply with the GoU and World Bank Financial Regulations and Audit guidelines, and safeguarding the assets of the Project. Ministry of Health Management accepts responsibility for the Project Financial Statements, which have been prepared on the Cash Basis method of Financial Reporting, using appropriate accounting policies in accordance with the International Public Sector Accounting Standards (IPSAS). PERMANENT SECRETARY ASSISTANT COMMISSIONER/ACCOUNTS MINISTRY OF HEALTH MINISTRY OF HEALTH PROJECT COORDINATOR MINISTRY OF HEALTH 5 Year I of the Project The Uganda Reproductive, Maternal and Child Health Services ImprovemenE Project Financial Statements for 12 Months Ended 30 June 2018 3.0 PROJECT IMPLEMENTATION REPORT Overall the Project implementation has picked momentum and a number of activities have been initiated across all components especially the Result Based Financing although absorption of funds disbursed still low. Component 1. Result Based Financing (RBF) The MoH has made progress in: (a) finalizing the overall RBF program design; (b) recruiting staff to manage the program; (c) facilitating orientation of senior government officials on RBF; (d) finalizing prequalification assessments of health facilities in 28 districts under phase 1 and; fe) drafting Performance Agreements with Local Government Authorities (LGA) and the Kampala Capital City Authority (KCCA). MoH intends to undertake the following key activities: Sign Performance Agreements with LGAs; pay one-off quality improvement grants for health facilities; train health facilities in 28 districts; and undertake orientation meetings; conduct pre-qualification assessments and training of health facilities in 35 districts under phase 2. The health facilities working with districts are currently preparing Performance Improvement Plans (PIP) which when approved will trigger disbursement of start-up grants. The ministry is still in the process of recruiting the Independent Verification Agent (IVA). The consulting firm will be charged with the verification for Claims by the participating health facilities twice a year. Hiring of the IVA is a precondition for disbursement of funds to health facilities. Component 2: Strengthen Health Systems to Deliver RMNCAH Services Medicines and supplies, the procurement of medicines and supplies for both public and private providers is progressing well. The MoH contracted the Joint Medical Stores to distribute reproductive health commodities replacing the Uganda Health Marketing Group (UHMG). It was recommends by the World Bank that the new institutional arrangements are quickly instituted to ensure continuity of activities and sustain distribution of commodities and supplies as well as the demand-side activities previously carried out by UHMG. 6 Year I of the Project The Uganda Reproductive, Maternal and Child Health Services Impkovermeni Project Financial Statements for 12 Wonths Ended 30 June 2018 Health workforce, the MoH has completed the shortlisting of 554 candidates for the second round of scholarships in various disciplines. The MoH is left with verifying the candidates with districts before the beneficiaries receiving their scholarship awards. Health infrastructure and medical equipment, the activities under the two sub components are significantly behind schedule. The MoH has concluded the selection of the 82 health facilities. The MoH is in the recruiting the design and supervision consultants that will conclude the process of confirming the status of land ownership, customize the designs and recruit the contractors. MoH is yet to conclude the survey on the availability and functionality of medical equipment that will inform: Ja) redistribute equipment; (b) repair major equipment and; (c) procure new equipment. Supervision and Health Facility Quality Assessment Program (HFQAP). The MoH is reviewing the supervision strategy. To secure stakeholder commitment Component 3: Strengthen Capacity to Scale-up Delivery of Births and Deaths Registration Services NIRA initiated the necessary processes to retender the procurement of the Birth and Death Registration (BDR) Equipment lo functionalize BDR services in selected Districts. Senior Management is yet to approve specifications for procuring the BDR Solution, which is a digitized process for registering births and linking to a national electronic system for the issuance of birth certificates. The system will link servers at the districts with the Central servers at NIRA head office. Birth and Deaths registered: In the FY 2017/18 NIRA registered 45,705 births compared to 37,835 in FY 2016/17. Out of the 15,705 births registered 19,617 certificates have been issued. While 3,411 deaths were registered in FY 2017/18 compared to 3,217 in FY 2016/17 the death certificates issued were 2,267. In the first half of FY 2018/19 24,484 birth had been registered while 1,112 deaths had been registered over the same period. Although the number of births and death registered have improved, the numbers are still very low. The low numbers reflect the fundamental need for NIRA to develop a strategy to rollout BDR services to the districts and hospitals and to promote partnership with BDR implementing partners in the districts. 7 Year I of the Project The Uganda Reproductive, Maternal and Child Health Services Improvement Project Financial Statements For 12 Moath Ended 30 June 2018 4.0 FINANCIAL STATEMENTS 4.1 Statement of Income and Expenditure UGANDA REPRODUCTIVE, MATERNAL CHILD HEALTH SERVICES IMPROVEMENT PROJECT STATEMENT OF INCOME AND EXPENDITURE FOR THE PERIOD OF 12 MONTHS ENDED 30 JUNE 2018 Actual Cumulative Project Income/Expenditure Income/Expenditure Available Budget for 12 Months ended for period ended 30 Balance in USD:(A} 30 June 2018 June 2018 USD (A-C) USD: (B) USD:(C) RECEIPTS Notes Balance B/F Remittances from IDA 3(a) 110,000,000 10.327,000.00 10,327,000.00 99,673,000.0 Remittances from GFF 3(b) 30,000,000 5,000,000.00 5,000,000.00 25,000,000.0 Remittances from SIDA 3(cl 25,000,000 - 25,000,000.0 Total Receipts for the Year IS,327,000.00 1S,327,000.00 Less: EXPENDITURES RBF for PHC Services 4 4.281.887 190,715.49 190,715.49 4,091,171.2 Strengthen Capacity to Deliver 5 13,025,768 2,724,250.57 2,724,250.57 10,301,517,4 RMNCAli Services Strengdten Capacity to Deliver 6 2.451,170 4,052.60 4,052.60 BDR Services 21447,11l.9 Enhance Institutional Capacity to Manage Project Supported 7 1,599,796 540,923.39 540923.39 1058.892.9 Activities 21,358,621 3,459,942.05 3,459,942.06 17,898,698L5 SurpluslDeftit) Income/Expenditure for the 11,867,057.95 11,867,057.94 period The notes and Accounting policies set out on 10 to 18 forms an integral part of the Statement of Receipts and Expenditure above for the Uganda Reproductive, Maternal Child Health Services Improvement Project for the period of 12 months ended 30 June 2018. Ministry of Health approved the Statement on 31/08/2018 and signed on its behalf by PERMANENT SECRETARY ASSISTANT COMMISSIONER/ACCOUNTS P ,ROJECT COORDIN R .... ..... 8 Year I of the Project The Uganda Reproductive, Maternal 2nd Child Healh Services fruprovement Project Financiaf SaTements for 12 Months Ended 30 June 2018 4.2 Statement of Fund Balance UGANDA REPRODUCTIVE, MATERNAL CHILD HEALTH SERVICES IMPROVEMENT PROJECT STATEMENT OF FUND BALANCE FOR THE PERIOD OF 12 MONTHS ENDED 30 JUNE 2018 CASH & CASH EQUIVALENTS Current Year Cumulative Balance as at Balance as at 30 June 2018 30 June 2017 Notes USD USD IDA Bank Accounts 6,155,895.02 GFF Bank Accounts 4,999,980.00 SIDA Bank Accounts Advance to Staff & NIRA 711,182.93 11,867,057.95 - SURPLUS INCOME/ EXPENDITURE Total Cumulative Income 15,327,000.00 Less: Cumulative Expenditure 3,459,942.05 11,867,057.95 - PERMANENT SECRETARY ASSISTANT COMMISS[ONER/ACCOUNTS MINISTRY OF HEALTH MINISTRY OF HEALTH PROJET O NOR MINISTRY OF HEALTH 9 Year I of the Project The Uganda Reproductive, Maternal and Child Health Service hoprovementProject Financial Statements for 12 Months Ended 30 June 2018 5.0 Notes to the Financial Statements 1.0 Accounting Entity 1.1 Basis of Preparation The Fund Accountability Statement has been prepared in accordance with the Cash Basis IPSAS Financial Reporting under Cash Basis of Accounting and presents the transactions for the 12 months period ended 30 June 2018. 1.2 Reporting Entity The Fund Accountability Statement is for The Uganda Reproductive, Maternal Child Health Services Improvement Project (URMCHIP) being implemented under Long Term Institutional Arrangements (LTIA) in the Ministry of Health assigned a project code 1440 1.3 Payments to Third Parties The Government benefits from goods and services purchased on its behalf by third parties. The mode of transaction is by Letters of Credit and Direct payment from The World bank 1.4 Reporting Currency The Reporting currency is United States Dollars (USD) 1.5 Bank Details Project funds are received from the World Bank and maintained on Designated Accounts (DA) in Bank of Uganda for each financing source. The Accounts have 3 signatories that include Head Accounts, Project Coordinator and Permanent Secretary of Ministry of Health being the principle signatory. 1.6 Accounting System The Project was enrolled on the Integrated Financial Management System (IFMS) controlled by the Office of The Accountant General Ministry of Finance, Planning and Economic Development. The system handles Payments, Procurements, Reporting and Reconciliation among others, 1.7 Cash and cash equivalents Cash and cash equivalents comprise cash at call on account in Bank of Uganda and advances 10 Year I of the Project The Uganda Reproductave, Maternl and Child Health Services Improvement Project Financial Statements for 12 Moutbs Ended 30 June 2018 2 Cash & Cash Equivalents Amount in 2(a) IDA Bank Accounts USA gs at O USD as at Juneasa03830 June June 2018 21 2017 Reconciled Cash Book Balance as at 30 June (Designated Account) 5,987,340.14 - Reconciled Cash Book Balance as at 30 June ( Operations Account) 168,554.88 - 6A155,895.02 _ -____ Amount inin Amout in USD as at 2(b) GFF Bank Accounts USD as at 30 30 Jsna June 2018 017 2017 Reconciled Cash Book Balance as at 30 June (Designated Account) 4,999,980.00 - Reconciled Cash Book Balance as at 30 June (Operations Account) - 4,999,980,00 - Amount in - Amout ni USD as at 2(c) SIA Bank Accounts USP as at 30 3 June June.2,01830 June .June 2013 201 30 June (Designated Account) Reconciled Cash Book Balance as at 30 June (Operations Account) - Amount la Amount in 2(d) Advance to Staff & NIRA USD as'at 3 USD as at June- 20130 June 2017 Advances to Staff Advance to NIRA 711,18293 - 711,182.93 - 11 Year 1 of the Project The Uganda Repruductive, MAternat and CMid Health Strvices Improveaent Project Financii Statements for 12 Months Ended 30 June 2018 Actual Cumulative Approved/Bal Disbursement Disbursement Available 31al Remittances from IDA B/F Amount for FY ended 30 for FY ended 30 Balance in USD:(A) June 201818D June 2018 USD USD D=(A-C) (B) (C ) 110,000,000 110,000,000 Credit WA/001 110,000,000 5,827,000 5,827,000 104,173,000 Credit WA/002 104,173,000 4,500,000 4,500,000 99,673,000 99,673,000 10,327,000 10,327,000 Actual Cumulative Approved/Bal Disbursement Disbursement Available 3(b) Remittances from GFF B/F Amount for FY ended 30 for FY ended 30 Balance In USD:(A) June 2018 USD June 2018 USID USD D=(A-C) (B) (C) 30,000,000 30,000,000 GFFWA/001 30,000,000 5,000,000 5,000,000 25,000,000 25,000,000 - 5,000,000 5,000,000 Actual Cumulative Remittances from Approved/Bal Disbursement Disbursement Available 3 Re) SIDA B/F Amount for FT ended 30 for PY ended 30 Balance in USD:(A) June 2018 USD June 2018 USD USD D=(A-C) (B) (C ) 25,000,000 25,000,000 SIDA WA/00 1 25,000,000 - 12 Year 1 of the Project The Uganda Reprodtctive, Maternal and Child Heath Services Itmprovmceni Project Financial Statements for12 Months Ended 30 Juna 2018 - RBF for PHC Services 4.1.0 RBF PHC Providers Annual Annual Exp. Cumulative Balance Budget FY As at 30 Exp. As at 30 UsD 2017/18 June 2018 June 2018 USD 4.1-1 Selection and Orientation of PHC 176,848 126,259.67 126,259.67 50,588 Providers 4.1.2 Capacity Building on RBF 106,000 34,467.87 34,467.87 71,532 4.1.3 Training of PHC Providers 30,000 20,422.95 20,422.95 9,577 312,848 181,150.49 181,150.49 131,698 4.2.0 Reimbursements on Annual Annual Exp. Cumulative Balance RBF & Verification Budget FY As at 30 Exp. As at 30 USD 2017/18 June 2018 June 2018 USD 4.2.1 RBF Reimbursements to Health Facilities & 1,722,039 1,722,039 DHMT 4.2.2 R3F Verification by DHMT at Health 495,000 7,758.77 7,758.77 487,241 Facilities 4.2.3 RBF Verification by Regional Teams 90,000 - 90,000 2,307,039 7,758.77 7,758.77 2,299,280 4.3.0 External Verification Annual Annual Exp. Cumulative Balance & RBF Unit Budget FY As at 30 Exp. As at 30 USD 2017/18 June 2018 June 2018 USD 4.31 External Verification Agent on R8P 300,000 - - 300,000 4,3.2 RBF Unit 1,212,000 1,080.59 1,080.59 1,210,919 4.3.3 Operational Costs, Communication & 150,000 725.65 725.65 149,274 Other Associated Costs 1,662,000 1,806.24 1,806.24 1,660,194 RBF for PHC Services 4,281,887 190,715.49 190,715.49 4,091,171 13 Year 1 of the Project The Uganda Reproductive, Maternal and Child lcakh Services Improvement Project Financial Statments farl2 Months Ended 30 June 2018 5.0 Strengthen Capacity to Deliver RMNCAH Services 5.1.0 Improved Availability Annual Annual Exp. Cumulative Balance of Essential Drugs Budget FY As at 30 Exp. As at 30 USD 2017/18 June 2018 June 2018 USD 5.1.1 Procure and distribute drugs 1,122,000 - - 1,322,000 5-1.2 Strengthen district capacity to quantify 56,000 6,084.20 6,084.20 49,916 drug needs and report quarterly on drug availability 5.1.3 Upgrade the warehousing system in - NMS 1,178,000 6,084.20 6,084.20 1,171,916 5.2.0 Improved availability Annual Annual Exp. Cumulative Balance of human resources Budget FY As at 30 Exp. As at 30 USD for health 2017/18 June 2018 June 2018 USD 52.1 Train RMNCAH cadres in short supply 300,000 222,901.69 222,901.69 77,098 (Biomedical Engineers, Midwives, Anesthetists and laboratory technicians) 5.2.2 In-service training and mentorship program 400,000 12,687.29 12,687.29 387,313 targeting RMNCAH services 5.2.3 Complete the roll out of the human resources 150,000 3,925.20 3,925.20 146,075 for health management information systems 5.2-4 Operationalize and use e-recruitment system 100,000 6,583.59 6,583.59 93,416 to support DSCs 950,000 246,097.78 246,097.78 703,902 5.3.0 Improved availability Annual Annual Exp. cumulative Balance and functionality of Budget FY As at 80 Exp. As at 30 USD medical equipment in 2017/18 June 2018 June 2018 health facilities USD 5.3.1 Update Inventory for health facilities 75,000 - 75,000 14 Year I of the Project The Uganda Reproductive, Matemal and Child Health Services Improvement Project Financial Sta[tments for 12 Monhs Ended 30 JWe 2018 5.3.2 Procure and distribute - critical RMNCAH 2,424,000 2,269,353.08 2,269,353.08 154,647 equipment to selected facilities 5.3.3 Development and issuance of guidelines 50,000 - 50,000 for the redistribution of equipmeni 5.3.4 Redistribute basic medical equipment 100,000 33,867.74 33,867.74 66,132 2,649,000 2,303,220.82 2,303,220.82 345,779 5.4.0 Improved health Annual Annual Exp. Cumulative Balance infrastructure for Budget FY As at 30 Exp. As at 30 USD PHC health facilities 2017/18 June 2018 June 2018 USD 5.4.1 Identify facilities for renovation after 283,140 37,341.61 37,341.61 245,798 establishing a clear justification and rationalc 5.4.2 Procure Supervising Consultants 327,291 - - 327,294 5.4.3 Update and customize the designs and 80,000 - - 80,000 drawings 5.4.4 Procure Contractors 14,000 - - 14,000 5.4.5 Construction of maternity units 4,083,364 - - 4,083,364 5,4-6 Issue simple procurement 40,970 - 40,970 guidelines for repairs and renovation works under RBF and to mitigate environmental and social safeguards 4,828,768 37,341.61 37,341.61 4,791,426 5.5.0 Improved supervision Annual Annual Exp, Cumulative Balance of the DHTs Budget FY As at 30 Exp. As at 30 USD 2017/18 June 2018 June 2018 USD 5.5.1 Area Team supervisions quarterly 80,000 - - 80,000 5.5.2 Procure vehicles for project management 750,000 8,356.75 8,356.75 741,643 and supervision 15 Year I of the Project The Ugianda Rep roductivc, Maermal and Child Health Services Improvement Project Financial Starements for 12 Months Ended 30 June 2018 5.5.3 Roll out the Health Facility Quality of Care 300,000 107,637.75 107,637.75 192,362 Assessment Program 5.5.4 Issue service standards/protocols - on the key RMNCAII areas 555 Develop and issue ambulance guidelines 200,000 - 200,000 and support ambulance operations in disadvantaged districts 5.5.6 Support D-lTs to strengthen community 400,000 11,297.80 11,297.80 388,702 health outreach programs and citizen engagement 5.5.7 Specialized technical support supervision 80,000 3,622.27 3,622.27 76,378 5.5.8 Procure vehicles for disadvantaged districts 1,110,000 - - 1,110,000 5.5.9 Procure motor cycles for disadvantaged 200,000 591.60 591.60 199,408 districts 5.5.10 Support to Adolescent Health & Gender 300,000 - - 300,000 Bascd Violence 3,420,000 131,506.16 131,506.16 3,288,494 Strengthen Capacity to Deliver RMNCAH 13,025,768 %72,2 0. 7 Zf445057 10,301,51 Services ... _ 7 6.0 Strengthen Capacity to Deliver BDR Services 6.1.0 Strengthen Annual Annual Exp. Cumulative Balance Institutional Capacity Budget FY As at 30 Exp. As at 30 USD to Deliver BDR 2017/18 June 2018 June 2018 Services USD 6.1.1 Develop and disseminate the 60,000 - 60,000 national CRVS policy, strategy and communication strategy 6.1.2 Develop the BDR protocols and manuals 219,608 - 219,608 6.1.3 Establish and operationalize a CRVS 471,470 - 471,470 16 Year I of the Project The Uganda Reproductive, Mammal and Child Health Services Im provement Pre jet Financial Statements for 12 Months Eaded 30 June 2018 monitoring and evaluation system 6.1 -4 BDR Mobile Services 45,000 - 45,000 6.1.5 Administrative Support-Accounts 126,000 - 126,000 Assistant and Project Officer 922,078 - 922,078 6.2.0 Scale up birth and Annual Annual Exp. Cumulative Balance death registration Budget FY As at 30 Exp. As at 30 USD services 2017/18 June 2018 June 2018 USD 6.2.1 Train personnel including community 270,000 - - 270,000 based personnel on BDR 6.2.2 Acquire office and BDR equipment and 489,092 4,052.60 4,052.60 485,039 necessary materials 6.2.3 Outreach BDR Services 140,000 -- 140,000 6.2.4 Acquire Vehicles (8) 630,000 - - 630,000 1,529,092 4,052.60 4,052.60 1,525,039 Strengthen Capacity to Deliver BDR 2,451,170 4,053 4,053 2,447,117 Services 7.0 Enhance Institutional Capacity to Manage Project Supported Activities 7.1.0 strengthen Project Annual Annual Exp. Cumulative Balance Management Budget FY As at 30 Exp. As at 30 USD including Fiduciary 2017/18 June 2018 June 2018 Capacity USD 7.1.1 Recruitment of Technical Assistants to 694,500 380,485.68 380,485.68 314,014 support project implementation 7.1.2 Recruitment of Civil Works Staff 325,716 61,475.84 61,475.84 264,240 7.1.3 Procurement of computers and office 40,000 3,391-01 3,391.01 36,609 furniture 7-1-4 Vehicle maintenance and repairs 40,000 28,657.16 28,657.16 11,343 17 Year 1 of the Project The Uganda Reproductive, Maternal and Child Health Services Improvement Project Financial Stararents for 12 Months Ended 30 June 2018 7.1.5 Administrative expenses 32,000 27,226.51 27,226.51 4,773 7.1.6 Recruitment of Support staff 80,000 18,175.08 18,175.08 61,825 7.1.7 Support to the Internal Audit function 10,000 21,492.12 21,492.12 18508 1,252,216 540,923 540,923 711,313 7.2.0 Strengthen Capacity Annual Annual Exp. Cumulative Balance to Implement RBF Budget FY As at 30 Exp. As at 30 USD programs 2017/18 June 2018 June 2018 USD 72.1 Selection of a firm to carry out external 107,580 - 107,580 verification of RBF Coordination of RBP interventions 40,000 40,000 7.2.2 Training on Results Based Financing 100,000 --100,000 247,580 - - 247,580 7.3.0 Strengthen Capacity Annual Annual Exp. Cumulative Balance for Management of Budget FY As at 30 Exp. As at 30 USD Environmental and 2017/18 June 2018 June 2018 Social Safeguards US) 7.3.1 Governance and communication 70,000 - 70,000 expenses 70,000 - - 70,000 7.4.0 Enhance Monitoring Annual Annual Exp. Cumulative Balance and Evaluation Budget FY As at 30 Eap. As at 30 USD Functions 2017/18 June 2018 June 2018 USD 7,4.1 Support to the Resource Centre 30,000 30,000 7.4.2 Project mid and final evaluations . 30,000 - 0000 Enhance Institutional Capacity to Manage 1,599,796 540,923 540,923 1,058,893 Project Supported Activities 18 Year 1 of the Project The Uganda Reproductive, Maternal and Child Heahb Services Improvement Project Financial Statements for 12 Months Ended 30 jone 2018 6.0 Annex 6.1 Annex 1 BANK RECONCILIATION STATEMENT FOR THE YEAR END)ED 30 JUNE 2018 ACCOUNT NO: 000140088000041 Amount Amont] Details USD:)-SD Bank Statement Balance As at 30 June 2018 5,987,340.14 Less: Un-presented Transactions Add: Direct Credits Cash Book Balance 59$4L14 Prepared by Reviewed by Peter ajubi Harriet Naluzze Project Accountant AC/Accounts 19 Year 1 of the Project The Uganda Reprøductive, Maternal and Child Health Services Improvenent Pro jecr Financia Starments Ir 12 Months Ended 30Junc 2018 ͯQ 20 Year 1o h rjc Thc Uganda Reproductive, Mgternal and Child Ieath Services Improverner Proicet Financia Statements fort12 M4onths Ended 30 June 2018 6.2 Annex 2 BANK RECONCLIATION STATEMENT FOR THE YEAR ENDED 30 JUNE 2018 ACCOUNT NO: 000140088000094 Aount Amount Details UISHS: ITD Bank Statement Balance As at 30 June 2018 626,260,755 168,554,88 Less: Un-presented Transactions Add: Direct Credits Cash Book Balance 16&,0S4 8 Prepared by Reviewed by Peter ajubi Harriet Naluzze Project ccountant AC/Accounts 21 Year I of the Project The Uiganida Reproducrive, Matemal and Child Health Services Improvement~ Praget Financial Statemnents fur 12 Months Ended 30 June 2018 - - I ~ c ii - -~ ! -' 'I ]~ ' ~ 27 Yer1o'teP jc The Uganda Reproductive. Macrnal and Child Health Senices Improvemct Project Financial Statements for 12 Months Ended 30 June 2018 2, -- - -1 1A C n n >Aé e>z 1 - -23 ra - - - - - n - i I- '- : - - 1- 4 .. -- - .1 -e 11ft~1r~c The Uganda Reprcilductive, Matcrnal and Child Healtb Services Improvement project Financial StatemtrEs for 12 Moubs Ended 30 June 2018 ir- ;~ - - A- p 24 Year I of lthc Project The Uganda Reproductive, Ma-mal and Child Health Services Improvement Project Financial Statements for 12 Months Ended 30 June 2018 6.3 Annex 3 BANK RECONCILIATION STATEMENT FOR THE YEAR ENDED 30 JUNE 2018 ACCOUNT NO: 000140088000042 Amount Amount Details _ USD): |U.DD Bank Statement Balance As at 30 June 2018 4,99,9S00 Less: Un-presented Transactions Add: Direct Credits Cash Book Balance 4,O99.9 O0 Prepared by Reviewed by Peter Kaj bi Harriet Naluzze Project A ountant AC/Accounts 25 Year 1 of the Project The Uganda Reproducive, Malnal and Child Icalth Senices Improvemnt Projeet Financial Statencts for 12 Months Ended 30 june 2018 toSt 2 -C "tåt 1 o t , il s 22 Year Iof the Pro ject The Uganda Reprodscdve, Maternal and Child Heah Services Improvement Project FinanciaI Statements for 12 Months Ended 30 June 2018 6.4 Annex 4 BANK RECONCILIATION STATEMENT FOR THE YEAR ENDED 30 JUNE 2018 ACCOUNT NO: 000140088000095 Amount Amount Details USHS. USD:- Bank Statement Balance As at 30 June 2018 Less: Un-presented Transactions Add: Direct Credits Cash Book Balance Prepared by Reviewed by Peter ajubi Harriet Naluzze Projec Accountant AC/Accounts 27 Year I of the Project