diff --git "a/reports/chunks/Uganda Police Force Reports of the Auditor General, 2023.chunks.json" "b/reports/chunks/Uganda Police Force Reports of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Uganda Police Force Reports of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "0", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["Bn", "Billion"], ["ICT", "Information Communication Technology"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGs", "Local Governments"], ["MDAs", "Ministries, Departments and Agencies"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MOJCA", "Ministry of Justice and Constitutional Affairs"], ["NAA", "National Audit Act, 2008"], ["NTR", "Non-Tax Revenue"], ["PBS", "Programme Budgeting System"], ["PFMA", "Public Financial Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Public Assets"], ["PPP", "Public Private Partnership"], ["PS/ST", "Permanent Secretary/Secretary to Treasury"], ["TI", "Treasury Instructions, 2017"], ["UGX", "Uganda Shillings"], ["UPF", "Uganda Police Force"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 4, "level": 2}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 4, "level": 2}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Uganda Police Force, which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the accompanying financial statements of the Uganda Police Force, for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 (PFMA) and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 4, "level": 2}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the 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 Statements section of my report. I am independent of the Uganda Police Force in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA), Code of Ethics for Professional Accountants (Parts A and B), 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament. \nEntities prepare budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. \n1 \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe Uganda Police Force is mandated to Protect Life and Property, preserve law and order, prevent and detect crime, and promote institutional development, governance and management. \nDuring the financial year 2022/2023, the entity had a budget of UGX.980.416Bn out of which UGX.963.316Bn was warranted, as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (wage)", "427.545", "427.545", "100%"], ["2", "Recurrent (non-wage)", "296.900", "282.800", "95%"], ["3", "Development", "255.971", "252.971", "98%"], ["", "**Total**", "**980.416**", "**963.316**", "**98%**"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Sn", "Details", "Budget (UGX Bn)", "Warrants (UGX Bn)", "Percentage"], "type": "table"}}, {"content": "Out of the total warrants of UGX.963.316Bn I reviewed activities/outputs worth UGX.684.335Bn (71%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure (Payroll audit/FS audit)", "427.545", "44%"], ["2", "Focus area (Assessment of the condition of detention facilities in UPF)", "4.021", "45%"], ["3", "Outputs/activities performance review selected for budget", "252.769", "71%"], ["", "**Total amount audited**", "**684.335**", ""], ["", "**Total warrants**", "**963.316**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Sn", "Details", "Actual Amount (UGX)", "Cumulative Percentage"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**N o**", "**Observation**", "**Recommendati on**"], ["**1.1**", "**Revenue Performance** of Non-Tax Revenue (NTR)** to the approved NTR estimates for the financial year 2022/2023, Uganda Police budgeted to collect UGX.40.66Bn during the year. However, by the end of the year UGX.43.609Bn had been collected representing a 107% performance. **of GOU warrants** entity had an approved budget of UGX.980Bn out of which UGX.963Bn was warranted resulting in a shortfall of UGX.17Bn representing a 98% performance. performance of warrants is shown in the table below; **Programme Approved Budget** (UGX Bn)** **Warrants (UGX Bn)** Governance and security 980.42 963.32 **Variance (UGX Bn)** **%age perform ance** 17.10 98% **Performance** According **Performance** The The", "commended the Accounting Officer for the excellent revenue performance. advised the Accounting Officer to ensure that key unimplemented activities are prioritised for rollover the following financial to I I"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**N o**", "**Observation**", null, "**Recommendati on**"], ["The UGX.17.10Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; **% age of Explanation** **budget not** released** **Amount not released (Bn UGX)** 4.22 **Account affected** Fuel, Lubricants and Oils increase 33% The budget cuts resulted in the in domestic arrears for Fuel, Lubricants and Oils. For instance, fuel arrears by UGX.0.545Bn in the year. Increased arrears of uniforms by UGX.2.45Bn during the year. increased 17% 32% Insurance for helicopters and marine boats were not fully paid due to budget cuts, and the entity incurred arrears of UGX.2.9bn 1% Addressed in a separate report. built 37% The planned land acquisition at Bwaise and Mirimi was not done. 29% The newly police stations of Kakumiro and Sheema were not furnished. 36% Funds for maintenance of buildings was not fully released, and planned maintenance of buildings was not carried out. 6% Funds for maintenance of transport equipment was not fully released, which led to the accumulation of domestic arrears for fleet maintenance of UGX.187 million. 11% Funds for Rent was not fully released, and it caused an accumulation of domestic arrears. current financial year, rent arrears increased by UGX.2.7Bn 65% UPF planned to recruit 2500 PPCs but only recruited 1,272 as a result the underfunding. In the of 9% The planned acquisition of information and communication technology equipment, accessories and services were not done as a result of the non-release of budgeted funds. 2.49 2.02 1.32 1.10 0.58 0.54 0.53 0.48 0.48 0.45 Beddings, clothing, footwear and related services Insurances Classified Assets Acquisition Land Acquisition - - Furniture and Fittings - Acquisition Maintenance \\- Buildings and Structures Maintenance \\- Transport Equipment - to Rent (Produced Assets) private entities Recruitment Expenses Information and Communicati on Technology Services.", null, "year for implementation.", null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 6, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": "3", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 6, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**N Observation o**", null, null, null, "**Recommendati on**"], ["Property Management Expenses Accounting been arrears were the Ministry of have their The", "0.43", "19%", "Funds for property management were not fully released; as result, sanitation services in some stations and barracks were not fully achieved. a", ""], [null, "Officer explained that the unimplemented activities had in the work plan for the new financial year while the verified and captured. Management continues to engage Finance, Planning and Economic Development in a bid to budgets fully released.", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_3", "column_5", "column_7", "column_10"], "type": "table"}}, {"content": [["**N Observation o**", null, null, null, "**Recommendati on**"], ["Property Management Expenses Accounting been arrears were the Ministry of have their The", "0.43", "19%", "Funds for property management were not fully released; as result, sanitation services in some stations and barracks were not fully achieved. a", ""], [null, "Officer explained that the unimplemented activities had in the work plan for the new financial year while the verified and captured. Management continues to engage Finance, Planning and Economic Development in a bid to budgets fully released.", null, null, null], ["**1.2 Utilization of Warrants** of the total warrants of UGX.963.32Bn availed to the entity during the year, UGX.963.32was utilized representing 100% utilisation as shown in the table below. **Programme** **Warrants** (UGX Bn)** **Utilisation of warrants (UGX Bn)** **%age performan ce** Governance and security 963.32 963.32 100% Out", null, null, null, ""], ["**1.3 Unsupported output budgets** 11(2)(d) of the Public Finance Management Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. to the above, I observed that the budgets for 16 outputs were not supported by individual activity costings and budgets. Table below refers; **S/ N** 1 **Budge t code** 000017 **Budget output Description** Amount (UGX Bn)** Infrastructure Management Development and 53.101 ICT Services 000034 Education and Skills Development 000014 Administrative and Support Services 460109 Fire and Rescue Services 460106 Strategic Command and Policy Guidance 000019 460114 Marine Services 000050 Health Services 000042 Projects Management 2 3 4 5 6 7 8 9 10 000039 Policies, Regulations and Standards 11 460116 Railway Police Services 12 460117 Traffic Management 13 000012 Legal advisory services 14 460119 Production and Productivity enhancement 15 460115 Police Professional Standards 16 000001 Audit and Risk Management **Total** 45.835 34.227 20.799 15.408 14.002 11.989 8.698 8.080 7.908 6.003 5.750 5.110 4.893 2.995 0.961 **245.759** to provide detailed costing for activities implies that the costing at output level cannot be justified, and as such, there is a risk that the entity either over or under-budgeted for these outputs. Regulation Contrary Failure", null, null, null, "In light of the weaknesses of the Programme Budgeting System (PBS), I advise the Accounting Officer to use alternatives, such as spreadsheets, when costing activities in the budget and work- plan. I further advised the Accounting Officer to engage with the Ministry of Finance and request that the budgeting system is improved to enable the capture of costs for activities."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_3", "column_5", "column_7", "column_10"], "type": "table"}}, {"content": "incorporated approved \n4", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 7, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["The Accounting Officer explained that following the reforms in budgeting, the focus shifted to outputs and funds are allocated to inputs to implement activities that achieve the outputs and is done in the Program Budgeting System, which can be interrogated to verify this. verified the Accounting Officer\u2019s response and found that no evidence was provided to demonstrate that activities are appropriately costed. I further observed that the PBS (Programme Budgeting System) does not support costing at such a detailed level of activities. I", "", null], ["**1.4**", "**Implementation of outputs** assessed the implementation of 16 outputs that were fully quantified with 187 activities worth UGX.245.76Bn and noted that; the 16 outputs with 187 activities worth UGX.245.76Bn were partially implemented. Out of the 187 activities, the entity fully implemented 50 activities; 114 activities were partially implemented, while 23 activities remained unimplemented. are in **Appendix 1.** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following planned activities despite having received the required funds. **not implemented;** Drilling of boreholes in Jinja, Mbarara and Ikafe at UGX.150m 2\\. Construction of 30 sub-county model police stations at UGX.4.5bn 3\\. Construction and furnishing of Mpondwe police station in Kasese 4\\. Construction of logistic and engineering office block and paving of district at UGX.600m the parking area at UGX1.2bn district at UX.160m 5\\. Construction of an accommodation block in Kafunjo in Ntungamo 6\\. Construction of Malaba border police station at UGX.600m 7\\. Installation of solar power in Mbale barracks at UGX.500m 8\\. Renovation of Gulu health center at UGX.250m 9\\. Replacement of Asbestos sheets for houses at fire headquarters 10\\. Overhaul of Nsambya sewerage lines at UGX.245m 11\\. Procurement of police land at Mirimu (597m) and Bwaise (870m) 12\\. Purchase of fuel bowser for aircrafts at 775m 13\\. Construction of 10 accommodation blocks at Nakasongola, Sheema Busolwe, Mitooma, Kanungu, Kakumiro and Katwe Kabatoro at UGX.2.59bn 14\\. Procurement of a carload diagnostic machine, 4WD motor vehicle brake tester and exhaust emission test (1.46bn) 15\\. Purchase of a fire truck (1.6bn) 16\\. Procurement of boats at UGX.200m 17\\. Procurement of 3 cesspool trucks at UGX.1.44bn 18\\. Procurement of water purifying units for Kabalye, Olilim and FFU at UGX.100m 19\\. Procurement of 50 generators at UGX.750m I All Details Non-implementation **Activities** 1.", "I advised the Accounting Officer to enhance the entity\u2019s budgeting procedures to ensure that adequate funds are allocated for all the activities in the work plans. I further advised the Accounting Officer to consistently revise work plans in response to emergencies, while adhering to established laws and regulations."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["N o", "Observation", "Recommendati on"], "type": "table"}}, {"content": [["The Accounting Officer explained that following the reforms in budgeting, the focus shifted to outputs and funds are allocated to inputs to implement activities that achieve the outputs and is done in the Program Budgeting System, which can be interrogated to verify this. verified the Accounting Officer\u2019s response and found that no evidence was provided to demonstrate that activities are appropriately costed. I further observed that the PBS (Programme Budgeting System) does not support costing at such a detailed level of activities. I", "", null], ["**1.4**", "**Implementation of outputs** assessed the implementation of 16 outputs that were fully quantified with 187 activities worth UGX.245.76Bn and noted that; the 16 outputs with 187 activities worth UGX.245.76Bn were partially implemented. Out of the 187 activities, the entity fully implemented 50 activities; 114 activities were partially implemented, while 23 activities remained unimplemented. are in **Appendix 1.** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following planned activities despite having received the required funds. **not implemented;** Drilling of boreholes in Jinja, Mbarara and Ikafe at UGX.150m 2\\. Construction of 30 sub-county model police stations at UGX.4.5bn 3\\. Construction and furnishing of Mpondwe police station in Kasese 4\\. Construction of logistic and engineering office block and paving of district at UGX.600m the parking area at UGX1.2bn district at UX.160m 5\\. Construction of an accommodation block in Kafunjo in Ntungamo 6\\. Construction of Malaba border police station at UGX.600m 7\\. Installation of solar power in Mbale barracks at UGX.500m 8\\. Renovation of Gulu health center at UGX.250m 9\\. Replacement of Asbestos sheets for houses at fire headquarters 10\\. Overhaul of Nsambya sewerage lines at UGX.245m 11\\. Procurement of police land at Mirimu (597m) and Bwaise (870m) 12\\. Purchase of fuel bowser for aircrafts at 775m 13\\. Construction of 10 accommodation blocks at Nakasongola, Sheema Busolwe, Mitooma, Kanungu, Kakumiro and Katwe Kabatoro at UGX.2.59bn 14\\. Procurement of a carload diagnostic machine, 4WD motor vehicle brake tester and exhaust emission test (1.46bn) 15\\. Purchase of a fire truck (1.6bn) 16\\. Procurement of boats at UGX.200m 17\\. Procurement of 3 cesspool trucks at UGX.1.44bn 18\\. Procurement of water purifying units for Kabalye, Olilim and FFU at UGX.100m 19\\. Procurement of 50 generators at UGX.750m I All Details Non-implementation **Activities** 1.", "I advised the Accounting Officer to enhance the entity\u2019s budgeting procedures to ensure that adequate funds are allocated for all the activities in the work plans. I further advised the Accounting Officer to consistently revise work plans in response to emergencies, while adhering to established laws and regulations."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["N o", "Observation", "Recommendati on"], "type": "table"}}, {"content": "5", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**N Observation o**", "**Recommendati on**"], ["20\\. Procurement of weighing scales at UGX.20m 21\\. Railway Police Services (Rehabilitation of Railway Police detaches in Budumba, Bukedea, Kachumbala, Soroti, Kumi, Opiko, Acuna and Gulu) 22\\. Construction of 3 hybrid regional stores for logistics (food), FFU and duty-free 23\\. Procurement of 15 canine specialized career vehicles at UGX1.5bn **implemented activities** Phase construction of a 300-bed police hospital. (Whereas this was fully funded with UGX.4Bn, only UGX.1Bn was spent on consultancy services) 2\\. UPF planned for Insurance of 7.8Bn and released was 5.7Bn but actually paid only 3.1Bn) 3\\. UPF planned major renovations for five (5) Inspectorate of Vehicles (IOV) centres at a cost of UGX. 350 million. Instead, only two (2) IOV centres in Naguru and Mbarara were renovated at a cost of UGX.788 million. 4\\. Seven accommodation blocks in Nakasongola, Sheema, Mitooma, Busolwe, Kanungu, Kakumiro and Katwe 5\\. Titling of parcels of land (planned 40, titled 28) 6\\. Cadastral surveys (planned 80, achieved \u2026) 7\\. Construction of Jinja and Entebbe apartment blocks (physical progress of 15%) attained) 8\\. Clearance of investigative case backlogs (target 50%, but only 12% 9\\. Districts with coordination offices for retired police officers (target 50 districts, actual 20 districts). 10\\. Construction of district police headquarters (target 5, achieved 2) 11\\. Construction of Bukomansimbi Police station (physical progress of 15%) 12\\. Development of the Electronic Policing Information System (ePIS) 13\\. Purchase of motorcycles (target 13, actual procured 5 Accounting Officer explained that due to inadequate funding some activities were not funded and hence not implemented. verified the Accounting Officer\u2019s response and found that no evidence was provided to demonstrate that these activities were not fully funded. I further observed that the entity implemented unplanned activities that arose from emergencies or other unforeseen circumstances. Some of the unplanned activities have been highlighted in my report. I **Partially** 1. The", ""], ["**1.5 Activities implemented outside the approved work plan** reviewed the Annual Work plan and expenditure details and noted that UPF implemented nine (9) activities outside the approved work plan worth UGX.11.78Bn. I found no evidence that the work plan had been amended or permission sought and received. See the details table below; **Activity details** Audit comment** Procurement brass equipment of band UPF procured equipment worth UGX.1.2bn. The plan and budget provided for **Amount spent (UGX Bn)** 1.250 I **N o** 1", "I advised the Accounting Officer to always implement activities as per approved work plans. I further advised the Accounting Officer to seek for"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": [["**N Observation o**", "**Recommendati on**"], ["20\\. Procurement of weighing scales at UGX.20m 21\\. Railway Police Services (Rehabilitation of Railway Police detaches in Budumba, Bukedea, Kachumbala, Soroti, Kumi, Opiko, Acuna and Gulu) 22\\. Construction of 3 hybrid regional stores for logistics (food), FFU and duty-free 23\\. Procurement of 15 canine specialized career vehicles at UGX1.5bn **implemented activities** Phase construction of a 300-bed police hospital. (Whereas this was fully funded with UGX.4Bn, only UGX.1Bn was spent on consultancy services) 2\\. UPF planned for Insurance of 7.8Bn and released was 5.7Bn but actually paid only 3.1Bn) 3\\. UPF planned major renovations for five (5) Inspectorate of Vehicles (IOV) centres at a cost of UGX. 350 million. Instead, only two (2) IOV centres in Naguru and Mbarara were renovated at a cost of UGX.788 million. 4\\. Seven accommodation blocks in Nakasongola, Sheema, Mitooma, Busolwe, Kanungu, Kakumiro and Katwe 5\\. Titling of parcels of land (planned 40, titled 28) 6\\. Cadastral surveys (planned 80, achieved \u2026) 7\\. Construction of Jinja and Entebbe apartment blocks (physical progress of 15%) attained) 8\\. Clearance of investigative case backlogs (target 50%, but only 12% 9\\. Districts with coordination offices for retired police officers (target 50 districts, actual 20 districts). 10\\. Construction of district police headquarters (target 5, achieved 2) 11\\. Construction of Bukomansimbi Police station (physical progress of 15%) 12\\. Development of the Electronic Policing Information System (ePIS) 13\\. Purchase of motorcycles (target 13, actual procured 5 Accounting Officer explained that due to inadequate funding some activities were not funded and hence not implemented. verified the Accounting Officer\u2019s response and found that no evidence was provided to demonstrate that these activities were not fully funded. I further observed that the entity implemented unplanned activities that arose from emergencies or other unforeseen circumstances. Some of the unplanned activities have been highlighted in my report. I **Partially** 1. The", ""], ["**1.5 Activities implemented outside the approved work plan** reviewed the Annual Work plan and expenditure details and noted that UPF implemented nine (9) activities outside the approved work plan worth UGX.11.78Bn. I found no evidence that the work plan had been amended or permission sought and received. See the details table below; **Activity details** Audit comment** Procurement brass equipment of band UPF procured equipment worth UGX.1.2bn. The plan and budget provided for **Amount spent (UGX Bn)** 1.250 I **N o** 1", "I advised the Accounting Officer to always implement activities as per approved work plans. I further advised the Accounting Officer to seek for"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": "6", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**N Observation o**", null, null, null, null, "**Recommendati on**"], ["2 5 3 4 6 7 8 9 and 17 th for Police PS/ST. The", "", null, "UGX.0.6bn. Therefore,", "plan the", "the plan revision of work through virements where critical activities have be implemented even when they were not planned for. to"], [null, "", null, "equipment worth UGX.0.6Bn", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 10, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": [["**N Observation o**", null, null, null, null, "**Recommendati on**"], ["2 5 3 4 6 7 8 9 and 17 th for Police PS/ST. The", "", null, "UGX.0.6bn. Therefore,", "plan the", "the plan revision of work through virements where critical activities have be implemented even when they were not planned for. to"], [null, "", null, "equipment worth UGX.0.6Bn", null, null], [null, null, null, "was outside the work plan.", null, null], [null, "Procurement of", "8.830", "UPF procured uniports worth", null, null], [null, "uniports", null, "UGX.8.83bn. The uniports were", null, null], [null, "", null, "not in the workplan or", null, null], [null, null, null, "procurement plan for", null, null], [null, null, null, "2022/2023. The funds used to", null, null], [null, null, null, "procure were drawn from a", null, null], [null, null, null, "budget code for Non-", null, null], [null, null, null, "Residential Buildings", null, null], [null, "Payment of tuition", "0.100", "A review of the work plan,", null, null], [null, "for UPF students", null, "procurement plan, and training", null, null], [null, "pursuing master\u2019s", null, "plan showed that there were no", null, null], [null, "degrees at", null, "provisions for long-term", null, null], [null, "Makerere and", null, "training, thus implying that this", null, null], [null, "Nkumba", null, "was an unplanned activity.", null, null], [null, "Universities", null, null, null, null], [null, "Bulk engineering", "0.483", "The tools were charged to a", null, null], [null, "tools, safety gears", null, "code for the acquisition of", null, null], [null, "and machinery", null, "residential buildings. However,", null, null], [null, "", null, "the items are not included in", null, null], [null, null, null, "the work plan and procurement", null, null], [null, null, null, "plan for the year.", null, null], [null, "Acquisition of state", "0.351", "The acquisition of state lodges", null, null], [null, "lodges", null, "was not in the work-plan for the", null, null], [null, "", null, "year despite the funds being", null, null], [null, null, null, "charged to the acquisition of", null, null], [null, null, null, "residential buildings.", null, null], [null, null, null, "", null, null], [null, "Purchase of", "0.084", "The purchase of dogs was not", null, null], [null, "pedigree breeding", null, "in the work plan", null, null], [null, "dogs", null, null, null, null], [null, "Renovation of", "0.367", "Renovation of Kabalye PTS was", null, null], [null, "Kabalye PTS", null, "not planned", null, null], [null, "Renovation of Kiira", "0.178", "Renovation of Kiira playground", null, null], [null, "playground", null, "was not planned", null, null], [null, "Assessing the", "0.138", "The assessment of the Ebola", null, null], [null, "effectiveness of the", null, "containment measures was not", null, null], [null, "Ebola containment", null, "planned for", null, null], [null, "measures", null, null, null, null], [null, "", null, null, null, null], [null, "**Total**", "**11.781**", "", null, null], [null, "of activities outside the approved work plan without is a diversion of funds, leading to the accumulation of arrears non-implementation of approved/planned activities. Accounting Officer explained that management wrote to the PS/ST Secretary and Secretary to the Treasury) in a letter dated 2023 requesting for approval for the revision of the work plan year 2022/23. The PS/ST granted permission to Uganda to change the work plan in a letter dated 19 th May 2023. I was not provided with the revised work plan approved by the", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 10, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "Implementation approval \n(Permanent April financial \nHowever, \n7 \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 10, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Over the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Uganda Police Force, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, the Uganda Police Force had a wage budget of UGX.1, 444.619Bn out of which UGX.1, 434.602Bn was utilised as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}]], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "301.810", "298.295", "99%"], ["2", "2020/2021", "380.190", "377.105", "99%"], ["3", "2021/2022", "369.455", "366.378", "100%"], ["4", "2022/2023", "393.164", "392.823", "100%"], ["", "**Total**", "**1,444.619**", "**1,434.602**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["SN", "Financial year", "Budget (UGX Bn)", "Actual Expenditure (UGX Bn)", "Percentage"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the audit.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Validation of employees on the UPF\u2019s payroll** of 49,089 employees on Uganda Police\u2019s February 2023 payroll, a total of 33,908 (69%) were fully verified, 13,060 (27%) were partially verified, 79 individuals were not verified, while 2,042 staff (4%) did not show up as summarised in the table below; **showing a summary of the validation results of staff Details** **Total number of staff as per February 2023 payroll** **Number of Individuals 49,089** **Amount (UGX Bn)** Out **Table**", "advised the Accounting Officer to periodically update employee lists, reconcile the payroll and liaise with other relevant stakeholders to ensure timely payroll access of I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "8", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["b) c) d) e) a)", "Number of employees fully verified", null, "33,908 20.478", "new employees and deletion of those who have exited."], [null, "Number of employees partially-verified", null, "13,060 7.836", null], [null, "Number of employees who appeared but", null, "79 0.040", null]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 12, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_5"], "type": "table"}}, {"content": [["b) c) d) e) a)", "Number of employees fully verified", null, "33,908 20.478", "new employees and deletion of those who have exited."], [null, "Number of employees partially-verified", null, "13,060 7.836", null], [null, "Number of employees who appeared but", null, "79 0.040", null], [null, "were not verified", null, null, null], [null, "The total number of", "Accounted for as", "1,347 0.747", null], [null, "employees who did", "dead, AWOL, retired", null, null], [null, "not appear for", "**(off the payroll)**", null, null], [null, "headcount (no-", "Not accounted for", "695 0.357", null], [null, "shows)", "**(off-payroll)**", null, null], [null, "**Subtotal**", null, "**49,089**", null], [null, "Employees who appeared for headcount but", null, "230", null], [null, "were not on the payroll - New records", null, null, null], [null, "**Overall total covered**", null, "**49,319**", null], [null, "Below are details of the validation results: Out of 49,089 employees, a total of 33,908 (69%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. A total of 13,060 (27%) employees appeared for validation and were partially validated due to lack of some requisite information including appointment letters, confirmation letters and minutes of appointment. A total of 79 (0%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. A total of 2,042 (4%) employees on the payroll did not appear for the validation and were categorised as follows; \uf0b7 A total 1,347 employees were confirmed dead, absconded, or retired by the time of validation. These were removed from the payroll in consultation with the Accounting Officer. I further noted that 695 individuals who were paid UGX.0.355Bn, were not accounted for and these were omitted from the validated payroll. \uf0b7 A total of 230 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees.", null, null, null], ["total of 17,636 employees on the main payroll had inconsistencies in their names (1,736), NINs (292), dates of birth (15,162) and gender (446) captured in the payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll **2.2** Inconsistencies in employee details** A Inconsistent This", null, null, null, "advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated and brought to the attention of the appropriate authorities within a I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 12, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_5"], "type": "table"}}, {"content": "The \n9", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}]], "page": 12, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "preparation and changes initiated by employees but without corresponding adjustments on the payroll.", null, "specified for action. timeline"], ["**Utilization of the Wage Budget** reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.1,444.619Bn budgeted and approved wage funds for the four financial years, only UGX.1,434.601Bn was spent giving rise to unspent balances amounting to UGX.10.017 as shown in the table below; **showing analysis of spending on budgeted wage funds** **Years** Un-utilized funds (UGX Bn)** **Actual (UGX Bn)** **Budget (UGX Bn)** 2019/20 2020/21 2021/22 2022/23 **Total** 301.810 380.190 369.455 393.164 **1,444.619** 298.295 377.105 366.378 392.823 **1,434.601** 3.516 3.084 3.077 0.340 **10.017** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Accounting Officer attributed the under-absorption to wage cost savings arising out of death of staff, desertion, retirement, dismissal, discharge, resignation and transfer of service. I **Table** Failure The", null, "advised the Accounting Officer to implement a comprehensive workforce planning strategy to anticipate, plan-for and manage I", null], [null, null, "", "staffing changes more effectively."]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 13, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": [["", "preparation and changes initiated by employees but without corresponding adjustments on the payroll.", null, "specified for action. timeline"], ["**Utilization of the Wage Budget** reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.1,444.619Bn budgeted and approved wage funds for the four financial years, only UGX.1,434.601Bn was spent giving rise to unspent balances amounting to UGX.10.017 as shown in the table below; **showing analysis of spending on budgeted wage funds** **Years** Un-utilized funds (UGX Bn)** **Actual (UGX Bn)** **Budget (UGX Bn)** 2019/20 2020/21 2021/22 2022/23 **Total** 301.810 380.190 369.455 393.164 **1,444.619** 298.295 377.105 366.378 392.823 **1,434.601** 3.516 3.084 3.077 0.340 **10.017** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Accounting Officer attributed the under-absorption to wage cost savings arising out of death of staff, desertion, retirement, dismissal, discharge, resignation and transfer of service. I **Table** Failure The", null, "advised the Accounting Officer to implement a comprehensive workforce planning strategy to anticipate, plan-for and manage I", null], [null, null, "", "staffing changes more effectively."], [null, null, "", null], [null, null, "", null], [null, null, "", null], [null, null, "", null], [null, null, "", null], [null, null, "to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Accounting Officer attributed the under-absorption to wage cost savings arising out of death of staff, desertion, retirement, dismissal, discharge, resignation and transfer of service. Failure The", null], ["**2.3**", "**Under remittance of PAYE taxes** undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023) and noted that Uganda Police under remitted UGX.0.458Bn in PAYE statutory deductions during the period. Accounting Officer explained that Uganda Police officers are exempt from Pay As You Earn (PAYE) tax. At the time of the audit review of the monthly salary register, due to pay changes, PAYE was erroneously tagged to some Police Officers. I The", null, "advised the Accounting Officer to liaise with the MoPS and update the payroll processing system to ensure deductions are properly computed to avoid errors such deducting Income Taxes from uniformed staff. I"], ["**2.4**", "**Recruitment of special police constables** reviewed the nominal rolls, validation records and payrolls of the Uganda Police Force and noted that UPF employs 2,636 Special Police Constables who are paid a monthly salary of UGX.375,200. sampled and reviewed the records and documentation for 1,252 of the SPCs and noted that: Although SPCs were issued with contracts at the start of their employment, these had expired, and most were not formally renewed. \uf0b7 The majority of SPCs did not have warrant cards; as a result, I was not able to readily identify and verify them as Police Officers during the validation exercise. I I \uf0b7", null, "I the Accounting Officer to expedite the reassessment of the terms of employment of all SPCs to confirm that they have been amended to meet the requirements of permanent staff the Force. advised and"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 13, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": "2.2.1", "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 13, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "10", "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 13, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["\uf0b7 The manner of recruitment of the SPCs to the Force was not properly documented. As a result, I was not able to verify that they were regularly recruited into the Force through advertised positions or other formal mechanisms. \uf0b7 Over 72% of the SPCs on the one-year renewable contracts have held these positions for over ten (10) years. Accounting Officer explained that the Special Police Constables are recruited in accordance with the Police Act (2006). The Accounting Officer further explained that management has reviewed the terms of employment of the SPCs and those who met the terms were selected and sent for training at the Police Training School, Kabalye with a view of regularising their appointment to Police Constables. The", ""], ["**2.5** Delays to delete staff who are above the age of 60** analysed the age of individuals based on the date of birth in the payroll and NIRA data to determine the number of staff who had attained the age of 60 as of 30 th June 2022 and should have retired. I determined that 308 and 357 staff are above the age of 60 based on the NIRA and IPPS data respectively, but were still on the Police payroll of June 2022. The table below refers; **showing a summary of staff above the age of 60** **Category** Based on NIRA data Based on IPPS payroll data 308 357 **No of staff above 60 years** differences in the numbers of staff who have attained the age of 60 between the NIRA and IPPS data could have resulted from discrepancies in the dates of birth recorded in the two systems. A total of 95 staff are documented as being above the age of 60 in both NIRA and IPPS records. analysis shows that out of these, 35 individuals were removed from the payroll during the financial year 2022/2023, however, there were delays of an average of nine (9) months to remove the individuals from the payroll. This resulted in a payment of UGX.218,455,130 to the individuals past their retirement date. balance of 61 individuals continued to earn salary throughout the financial year 2022/2023. By 30 th June 2023, the Uganda Police Force had paid UGX.376,757,000 to these individuals. Accounting Officer explained that management has reviewed the files of the said officers and a total number of 44 are retired officers and SPCs on contract, 346 were retired and have been removed from the payroll as advised. For the remaining 275 officers, their files are being reviewed to establish the correct dates of birth. I **Table** The Further The The", "I commended the Accounting Officer for taking timely action to remove those irregularly on the payroll. I further advised the Accounting Officer to expedite the review of the remaining officers and ensure that they are removed from the payroll."], ["**Delayed deletion employees who had retired, gone AWOL or died** **2.6** analysed the payroll and other UPF records to determine whether the payroll is regularly updated and observed that a number of staff had either retired or died but were yet to be deleted from the payroll as of 30 th June, 2023. I", "advised the Accounting Officer to ensure that any payments to the retired staff are I"]], "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 14, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_5"], "type": "table"}}, {"content": [["\uf0b7 The manner of recruitment of the SPCs to the Force was not properly documented. As a result, I was not able to verify that they were regularly recruited into the Force through advertised positions or other formal mechanisms. \uf0b7 Over 72% of the SPCs on the one-year renewable contracts have held these positions for over ten (10) years. Accounting Officer explained that the Special Police Constables are recruited in accordance with the Police Act (2006). The Accounting Officer further explained that management has reviewed the terms of employment of the SPCs and those who met the terms were selected and sent for training at the Police Training School, Kabalye with a view of regularising their appointment to Police Constables. The", ""], ["**2.5** Delays to delete staff who are above the age of 60** analysed the age of individuals based on the date of birth in the payroll and NIRA data to determine the number of staff who had attained the age of 60 as of 30 th June 2022 and should have retired. I determined that 308 and 357 staff are above the age of 60 based on the NIRA and IPPS data respectively, but were still on the Police payroll of June 2022. The table below refers; **showing a summary of staff above the age of 60** **Category** Based on NIRA data Based on IPPS payroll data 308 357 **No of staff above 60 years** differences in the numbers of staff who have attained the age of 60 between the NIRA and IPPS data could have resulted from discrepancies in the dates of birth recorded in the two systems. A total of 95 staff are documented as being above the age of 60 in both NIRA and IPPS records. analysis shows that out of these, 35 individuals were removed from the payroll during the financial year 2022/2023, however, there were delays of an average of nine (9) months to remove the individuals from the payroll. This resulted in a payment of UGX.218,455,130 to the individuals past their retirement date. balance of 61 individuals continued to earn salary throughout the financial year 2022/2023. By 30 th June 2023, the Uganda Police Force had paid UGX.376,757,000 to these individuals. Accounting Officer explained that management has reviewed the files of the said officers and a total number of 44 are retired officers and SPCs on contract, 346 were retired and have been removed from the payroll as advised. For the remaining 275 officers, their files are being reviewed to establish the correct dates of birth. I **Table** The Further The The", "I commended the Accounting Officer for taking timely action to remove those irregularly on the payroll. I further advised the Accounting Officer to expedite the review of the remaining officers and ensure that they are removed from the payroll."], ["**Delayed deletion employees who had retired, gone AWOL or died** **2.6** analysed the payroll and other UPF records to determine whether the payroll is regularly updated and observed that a number of staff had either retired or died but were yet to be deleted from the payroll as of 30 th June, 2023. I", "advised the Accounting Officer to ensure that any payments to the retired staff are I"]], "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 14, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_5"], "type": "table"}}, {"content": [["\uf0b7 The manner of recruitment of the SPCs to the Force was not properly documented. As a result, I was not able to verify that they were regularly recruited into the Force through advertised positions or other formal mechanisms. \uf0b7 Over 72% of the SPCs on the one-year renewable contracts have held these positions for over ten (10) years. Accounting Officer explained that the Special Police Constables are recruited in accordance with the Police Act (2006). The Accounting Officer further explained that management has reviewed the terms of employment of the SPCs and those who met the terms were selected and sent for training at the Police Training School, Kabalye with a view of regularising their appointment to Police Constables. The", ""], ["**2.5** Delays to delete staff who are above the age of 60** analysed the age of individuals based on the date of birth in the payroll and NIRA data to determine the number of staff who had attained the age of 60 as of 30 th June 2022 and should have retired. I determined that 308 and 357 staff are above the age of 60 based on the NIRA and IPPS data respectively, but were still on the Police payroll of June 2022. The table below refers; **showing a summary of staff above the age of 60** **Category** Based on NIRA data Based on IPPS payroll data 308 357 **No of staff above 60 years** differences in the numbers of staff who have attained the age of 60 between the NIRA and IPPS data could have resulted from discrepancies in the dates of birth recorded in the two systems. A total of 95 staff are documented as being above the age of 60 in both NIRA and IPPS records. analysis shows that out of these, 35 individuals were removed from the payroll during the financial year 2022/2023, however, there were delays of an average of nine (9) months to remove the individuals from the payroll. This resulted in a payment of UGX.218,455,130 to the individuals past their retirement date. balance of 61 individuals continued to earn salary throughout the financial year 2022/2023. By 30 th June 2023, the Uganda Police Force had paid UGX.376,757,000 to these individuals. Accounting Officer explained that management has reviewed the files of the said officers and a total number of 44 are retired officers and SPCs on contract, 346 were retired and have been removed from the payroll as advised. For the remaining 275 officers, their files are being reviewed to establish the correct dates of birth. I **Table** The Further The The", "I commended the Accounting Officer for taking timely action to remove those irregularly on the payroll. I further advised the Accounting Officer to expedite the review of the remaining officers and ensure that they are removed from the payroll."], ["**Delayed deletion employees who had retired, gone AWOL or died** **2.6** analysed the payroll and other UPF records to determine whether the payroll is regularly updated and observed that a number of staff had either retired or died but were yet to be deleted from the payroll as of 30 th June, 2023. I", "advised the Accounting Officer to ensure that any payments to the retired staff are I"]], "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 14, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_5"], "type": "table"}}, {"content": "11", "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 14, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "From my analysis, I found that 1,656 staff had retired, deserted, or deceased but were not immediately deleted from the payroll. As a result, I verified that 1,612 of the individuals were paid a gross salary of UGX.921, 250,559 (approximately UGX.11, 055,006,708 per annum. The actual loss will be confirmed after verification of the actual dates on which the individuals left the force checked against the date they were eventually deleted from the payroll. The table below refers; **showing wastages by category** **Category No** 1 Retired 2 Deceased 3 Deserter 4 AWOL 5 Terminated 6 Wastages 7 Dismissed 8 Resigned In Prison 9 Contract Expired/Terminated 10 Discharged 11 Transfer Of Service 12 Duplicate 13 Suspension 14 **Total** **Count** 556 405 310 229 69 32 15 15 7 6 6 4 1 1 **1656** The delays in deleting retired or deceased staff imply that the entity\u2019s payroll and manpower were overstated. It may also delay the processing and payment of the employee\u2019s terminal benefits. The Accounting Officer explained that Uganda Police Force still relies on a manual system to check the dates for retiring personnel. However, the advice of the Auditor General has been taken and management is ready to take action. **Table**", "deducted from their pension or gratuity payments. In addition, the Accounting Officer is advised to strengthen the controls to ensure that the payrolls are updated on time."], ["**No**", null, ""], ["1", null, null], ["2", null, null], ["3", null, null], ["4", null, null], ["5", null, null], ["6", null, null], ["7", null, null], ["8", null, null], ["9", null, null], ["10", null, null], ["11", null, null], ["12", null, null], ["13", null, null], ["14", null, null], ["", null, null], ["The delays in deleting retired or deceased staff imply that the entity\u2019s payroll and manpower were overstated. It may also delay the processing and payment of the employee\u2019s terminal benefits. The Accounting Officer explained that Uganda Police Force still relies on a manual system to check the dates for retiring personnel. However, the advice of the Auditor General has been taken and management is ready to take action.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "3.0", "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of detention facilities at the Uganda Police Force", "metadata": {"headings": [{"headings_0": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}, {"headings_1": {"content": "2.2.1", "page": 13, "level": 2}}], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The warrants received by UPF include a total of UGX.4.021Bn meant for managing detention facilities, which I audited using a focus area approach. \nUganda Police Force budgeted UGX.4.021Bn all of which was warranted and spent on the management of detention facilities in the financial year 2022/2023. \nI audited the condition of detention facilities at UPF as a focus area and observed the following: \n3.1", "metadata": {"headings": [{"headings_0": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}, {"headings_1": {"content": "2.2.1", "page": 13, "level": 2}}], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Detention of suspects beyond 48 hours", "metadata": {"headings": [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Article 23 (4) (b) of the Constitution of Uganda 1995 as amended and Section 25(1) and (3) of the Uganda Police Act stipulates that a police officer on arresting a suspect without a warrant shall produce the suspect so arrested before a magistrate\u2019s court within forty-eight (48) hours unless earlier released on bond. If subsection 25(1) of 12 \nthe Act is not being complied with, any person may apply to the magistrate within twenty-four hours, who shall order his or her release unless charged. \nDuring my inspection of the detention facilities in 42 stations, I observed that a total of 362 suspects had been detained for more than 48 hours, with stations such as Kasangati and Nakasongola police stations having suspects in custody for more than two weeks. \nKeeping suspects beyond the stipulated timeline of 48 hours contradicts the stipulated law, denies justice to the suspects and may result in litigation costs. \nThe Accounting Officer attributed this to logistical challenges that delay the investigation process of cases, the mismatch and non-alignment between the number of courts, the Police and the number or geographical spread of the prosecutors (i.e the ODPP). The Accounting Officer further explained that a request for additional budget to cater for Police Operations was submitted and is captured in the Ministerial Policy Statement.", "metadata": {"headings": [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}, [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}], [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}], [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}], [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}]], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}], "page": 16, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the Ministry of Finance to avail the required funds to acquire the necessary logistics to undertake timely investigation of cases. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}]], "page": 16, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Congestion in Police Cells", "metadata": {"headings": [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], "page": 16, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Rule 13 of the United Nations Standard Minimum Rules for the Treatment of Suspects requires that all sleeping accommodation provided for the use of prisoners and suspects shall meet all health requirements with due regard to climatic conditions, minimum floor space, lighting, heating and ventilation. \nI selected a sample of 60 of the 184 policing districts/divisions for field inspections across the whole country to assess the condition of the detention cells and observed that in all the 60 policing districts, the male cells were too congested beyond their built holding capacity. \nWhereas Uganda Police Force has improved the infrastructure by building new police stations, the buildings being constructed have the same plans in both design and size with little or no regard to the crime rates for the different areas. Ideally, areas such as urban centres with high crime rates should get bigger cells that can accommodate a similarly large number of suspects. \nOvercrowding in cells increases the chances of spreading transmittable diseases like tuberculosis, hepatitis B and many others from one suspect to another. Excessive congestion in the cells further limits the clean air supply, raising health and security concerns amongst the suspects and the community. \nThe Accounting Officer attributed the status to budget shortfalls and challenges that have been captured in the Ministerial Policy Statement. The Accounting Officer further stated that Uganda Police is implementing mitigation measures such as the use of Police Bonds and delivering suspects directly to court. \n13", "metadata": {"headings": [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}, [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}]], "page": 16, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to seek more funding to build a better and larger infrastructure to cater for the increasing population across the country. I further advise the Accounting Officer to consider building cells based on the information about the crime rate of the area; that is police stations with higher crime rates should get bigger cells enough to accommodate the big numbers. \n3.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}]], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Non-separation of suspects in detention facilities", "metadata": {"headings": [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Article 34 (6) of the constitution of Uganda stipulates that a child offender who is kept in lawful custody or detention shall be kept separately from adult offenders. \nThe UPF strategic plan 2015-2020 denotes that a police station, at its minimum, is required to have separate detention cells for women, men, boys and girls. \nContrary to this, my inspection of 72 sampled stations revealed that several police stations did not have separate detention cells for the four categories of offenders. \nOut of the 72 sampled stations across the regions in the country for assessment of different categories of cells, only 11 stations (or 15%) had detention cells for all four categories, as summarised in the table below:", "metadata": {"headings": [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}, [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}]], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Police stations with cells for all four categories of suspects", "11"], ["2", "Police stations with only male cells", "1"], ["3", "Police stations with only Male and Female adult cells", "36"], ["4", "Police stations with male adult, female adult and male juvenile cells only", "21"], ["5", "Police stations without any detention cells", "3"], ["Total", "72", null]], "metadata": {"headings": [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["No", "Categories", "Number of Stations"], "type": "table"}}, {"content": "I further noted that there were no special facilities for suspects with special needs, for instance, pregnant women and breastfeeding mothers, among others. These women and their children also suffer in an unclean environment, risking the health of their babies. \nThe failure to separate detainees according to gender or age may be a violation of human rights as it might result in physical harassment and abuse and can compromise the inmates' right to privacy and dignity. \nThe Accounting Officer explained that the request for additional budget, budget shortfall and challenges thereto are captured in the Ministerial Policy Statement.", "metadata": {"headings": [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}, [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}]], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for more funding to build separate cells for the different categories of suspects. \n3.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}]], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Insufficient sanitary facilities at Police holding cells", "metadata": {"headings": [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "14 \nAccording to the policing strategy 2020/21-2024/25, UPF\u2019s planned interventions to address Objective 7 of the NDP II Programme on Strengthening compliance with Uganda\u2019s Bill of Rights was to improve access to water, sanitation and hygienic conditions at all police establishments (including elimination of the use of \u201cbucket system\u201d). \nI inspected a sample of detention facilities across the country and noted the following weaknesses:", "metadata": {"headings": [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}, [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}]], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Bucket system: I inspected sixty (60) police stations with holding cells to determine the number of cells with sufficient sanitary facilities that meet prescribed standards and observed that nineteen (19) detention centres are still using the bucket system. I observed that the bucket system is most prevalent in Gulu East Division, Mbale CPS, Hoima, and Rubanda.", "metadata": {"headings": [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- Physical state of waterborne toilets: I further noted that most waterborne toilets in detention facilities are not flushing; instead, a bucket is used to draw water which is manually poured into the toilets.", "metadata": {"headings": [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- Physical state of pit latrines: I noted that some stations use temporary pit latrines, which are in very poor conditions; some toilets are full, others are not roofed while some are without shutters as shown in photos.", "metadata": {"headings": [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "Latrine in bad condition in Gulu", "metadata": {"headings": [{"headings_0": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}, {"headings_1": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Use of the bucket system compounded with high congestion is unhygienic, degrading and dehumanising, resulting in a violation of the suspect\u2019s rights. The poor state of the latrines may also lead to easy spread of diseases. \nThe Accounting Officer explained that due to resource constraints, Uganda Police has planned to tackle the sanitation challenges in phases and in every financial year UGX.1.16Bn has been allocated. \nThis is being implemented at regional level with each of the 29 regions being allocated UGX.10Mn per quarter.", "metadata": {"headings": [{"headings_0": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}, {"headings_1": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, [{"headings_0": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}, {"headings_1": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}], [{"headings_0": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}, {"headings_1": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}]], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all funds released are used to address the challenge and to regularly monitor the progress so that any challenges can be addressed in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "15 \nWithout qualifying my opinion, I would like to draw the readers\u2019 attention to the following matter which has been reflected in the statement of financial position or disclosed in the notes to the financial statements. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contingent liability related to compensation for land occupancy", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Police Force reported a total of UGX.13.10Bn as a contingent liability in the memorandum Statement of Quantified Contingent Liabilities and Guarantees arising from occupying land belonging to Uganda Cooperative Transport Union. \nI reviewed records pertaining to the liability and observed the following issues:", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}]], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- There was no contract or tenancy agreement with Uganda Cooperative Transport Union covering the period to which the arrears relate. As a result, I could not ascertain the basis for estimating the reported arrears amounts or determine whether the obligation appropriately belongs to Uganda Police Force.", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- The estimated amount owed and computed was argued. For instance, whereas the amount verified by the Chief Government Valuer was UGX.13.1Bn, an independent valuer hired by the IGG set the value as UGX.9.23Bn while KCCA set the value of similar properties at UGX.2.44Bn (or UGX.8.9m per month).", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- There is no evidence that UPF consumed the services to which the arrears relate. Such evidence would include proof of occupancy, public records granting occupancy, proof of payment of bills, including utilities while at the premises, reports from local authorities in the area, and correspondences between the landlord and UPF regarding the occupancy.", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- Although the amount has been committed to by Uganda Police Force, which amounts to the retrospective acceptance that there is a binding contract (arising from a constructive obligation) between the two parties, there was no evidence availed to me that the Solicitor General\u2019s opinion, as the chief government adviser on all legal matters, had been sought.", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- I further noted that the reported arrears of UGX.13.1Bn relate to the period from 2009 to October 2021. I noted that UPF has continued to occupy the premises since. Thus, the arrears relating to the period from November 2021 to 30 th June 2023 have not been provided for. There is a risk that the total arrears are under reported.", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "There is a risk that the disclosure of the liability as a contingent liability does not adhere to the Accounting Standards and regulatory requirements for the disclosure of contingent liabilities. \nManagement did not provide a response to the issues raised to enable me to confirm the existence and accuracy of the contingent liability.", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}]], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to review and confirm the validity of the liability. I further advised the Accounting Officer to ensure that all the legal documents (including contracts or agreements) related to the potential liability are in place and to seek legal \n16 \nadvice from the Solicitor General as well as expert opinions from the Government valuer and other stakeholders given the disparities in the valuation figures. In addition, the Accounting Officer should document evidence of all services consumed to provide a complete and accurate basis for the liability.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}]], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.0 Classified Expenditure", "metadata": {"headings": [{"headings_0": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Included in the total expenditure of UGX.963, 153,268,297 is expenditure worth UGX.231, 194,430,147 which relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is audited and reported on separately. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}, [{"headings_0": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}]], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Valuation of non-current assets", "metadata": {"headings": [{"headings_0": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, {"headings_1": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 16.15.8 of the Treasury Instructions 2017 requires that the fair value of items of PPE is usually their market value, determined by appraisal. An appraisal of the value of an asset shall be undertaken by a member of the valuation profession, who holds a recognized and relevant professional qualification. For some assets, the fair value shall be readily ascertainable by reference to quoted prices in an active market. \nThe entity reported total non-current assets of UGX.1, 726,985,890,650 in the Statement of Financial Position. The value of these assets has been restated following the change in Accounting Policy and the guidance from the Accountant General in his communication Ref. AGO/494/01 dated 27 th July, 2023 that required the entity to recognize the historical cost of all its assets in the statement of financial position. \nThe valuation of these assets has been done by the entity using the valuation guidelines issued by the Accountant General. \n7.0", "metadata": {"headings": [{"headings_0": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, {"headings_1": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}, [{"headings_0": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, {"headings_1": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}], [{"headings_0": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, {"headings_1": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}], [{"headings_0": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, {"headings_1": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}]], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accumulation of Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}, {"headings_1": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from debts in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by parliament for that financial year. \nA trend analysis of the domestic arrears position of the Uganda Police Force over the past five (5) years shows a decreasing trend from UGX.161.0Bn in 2017/2018 to UGX.77.3Bn at the close of the financial year 2021/2022. However, in the year under review, domestic arrears increased from UGX.77.3Bn to UGX.98.818Bn. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}, {"headings_1": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}, {"headings_1": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}]], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing the trend of arrears at UPF", "metadata": {"headings": [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "30 th June 2018", "161.047", "-"], ["2.", "30 th June 2019", "166.519", "3.4%"], ["3.", "30 th June 2020", "164.103", "-1.5%"], ["4.", "30 th June 2021", "114.053", "-30.5%"], ["5.", "30 th June 2022", "77.318", "-32.2%"], ["6", "30 th June 2023", "98.818", "41%"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["No", "Year-End", "Amount (UGX Bn)", "Percentage Change"], "type": "table"}}, {"content": "17 \nWhereas the trend of outstanding arrears has been reducing over the years, the entity continues to accrue arrears. For example, in the current financial year of audit, new domestic arrears amounting to UGX.47.02Bn were committed while only UGX.25.52Bn existing arrears were paid, thus increasing the outstanding amounts to UGX.98.818Bn. \nAccrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to the settlement of the arrears. There may also be cases of litigation for non-payment of goods or services already consumed. \nThe Accounting Officer explained that management has improved on the budget discipline as evidenced by the declining trend of domestic arrears over the past 3 years from FYR 2020/21 to FYR 2022/23. The majority of the arrears are utilities which impact the welfare of our staff. \nThe UPF continues to put in place measures to reduce the arrears such us introduction of prepaid meters, monthly reconciliations with the utility companies, load shedding in barracks between 8am and 5pm, Repair of vehicles in UPF workshops, sinking boreholes and use of solar system and Force multipliers through use of ICT to embrace paper less transactions among others. We also continue to engage MoFPED and Parliament to increase the resource envelope.", "metadata": {"headings": [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}, [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}], [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}], [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}], [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}]], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always adhere to the commitment control system to prevent the accumulation of domestic arrears. I further advised the Accounting Officer to develop strategies to mitigate further accumulation of arrears and engage the Ministry of Finance to provide adequate resources for settling the existing arrears. \nOther matter \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n8.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}]], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of Conditions of Health Management", "metadata": {"headings": [{"headings_0": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "8.1", "metadata": {"headings": [{"headings_0": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Conditions of Police Health Facilities", "metadata": {"headings": [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Police Annual Medical report for the financial year 2022/23 indicates that the Directorate of Police health services offers integrated health care services, which include; Clinical, Public Health, Medico-legal and Administration and training. I noted that UPF has a total of 96 Health Centers (HCs) spread across the country at different levels; that is, HC II (81), HC III (11) and HC IV (04). \nThe services offered in these health units mainly include outpatient care, except for the six (6) Health Centres with maternity centres at Nsambya, Masaka, Jinja, Mbale, Tororo and Arua. \nDuring the year, a total of UGX.1.347Bn (39.2%) was released to support the procurement of medicines and sundries, out of which UGX.1.253Bn (93%) was the total value of supplies from National Medical Stores (NMS) and the UGX.93.60Mn (7.0%) as direct release to cater for additional medicines & medical supplies to support the various training and other operational activities conducted during the reporting period. \n18 \nThe Police Annual Medical report indicates a number of achievements including; the renovation of eleven (11) health facilities, an increase in the human resource strength for the Health by 194 personnel from 506 to 699, and the introduction of TB, HIV and Malaria screening among suspects in 16 KMP (Kampala Metropolitan) high volume police stations. \nDespite the above milestones, audit inspections carried out in September 2023 revealed the following weaknesses in the management of health services in Uganda Police Force: \n8.2", "metadata": {"headings": [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}, [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}], [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}], [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}], [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}], [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}]], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Limited capacity to offer all health services", "metadata": {"headings": [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], "page": 22, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Health centres in Police stations are typically a one-room establishment for providing health services to the service members and their families. \nI noted that seven (7) Health Centre (HC) IIs are not gazetted by National Medical Stores (NMS). Consequently, they don\u2019t directly receive drug supplies from National Medical Stores. \nBesides the perennial drug deficiencies in the majority of HCIIs, their nature also limits the services they offer to the clients, which necessitates their upgrade to offer comprehensive health services. \nAs a result of their nature, the health services to the police fraternity and the surrounding community is limited. \nThe Accounting Officer explained that: \ni. \nAll Police HCs are housed in infrastructure not originally designed to serve as health centres. However, UPF is committed to continuing with the gradual upgrade of the infrastructure. Police is in the process of constructing new stations and handing over the old station blocks which have more rooms to serve as Police HCs for example Luwero, Ssembabule, Moroto and few other old station blocks have been handed over. \nii. \nThe seven (07) Police HCs that don\u2019t receive drugs from National Medical Stores (NMS) were opened in the recent past and they include; Kasanda, CI Headquarters, Police Headquarters, Elegu, Natete, Butaleja and Kakiri. UPF awaits for budgetary increase from Ministry of Finance to NMS to cater for the said 07 HCs. \niii. \nAll Health Center Level II are supposed to receive a prescribed package of drugs directly from NMS every after two (2) months. However, due to budgetary cuts across all Government MDAs including National Medical Stores (NMS), the 2 monthly cycles have not been consistently observed for almost the last 2 years and this causes the drug deficiencies. \n19", "metadata": {"headings": [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}]], "page": 22, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to fast-track the process of upgrading the seven (07) health centres to a higher status to ensure that they receive drugs and other supplies from National Medical Stores. \n8.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}]], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Absence of basic minimum health services standards", "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Uganda Police Force Health Services Directorate, in its mission statement, promises to provide health services to the Uganda Police Force to the maximum possible standards that are evidence-based and in line with the Ministry of Health guidelines. \nHealth Centre IIs are the first-level health facilities that provide preventive, promotive, outpatient, curative health services and emergency delivery services, while Health Centre IIIs provide preventive, promotive, outpatient, curative, maternity, accident, emergency services, patient and Laboratory services. \nI inspected 21 Health Centre IIs and three (3) Health Centre IIIs under the management of Uganda Police to assess the level of compliance with the minimum national health service delivery standards and observed that none of the health centre IIs and IIIs met the minimum standards as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}, [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}]], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Health Centre II", "21", "\uf0b7 None of the HC IIs met the minimum number of nine (09) health workers. As a result, the available staff are overburdened with work. \uf0b7 None of the HC IIs had at least two (2) emergency delivery beds as required. I observed that some had just one, while others did not have a delivery bed. Implying that pregnant women had to seek maternity services elsewhere. \uf0b7 None of the health centres had at least one placenta pit and medical waste pit as required by the minimum standards. \uf0b7 None of the HC IIs had at least four (4) housing units for staff. Staff have to move long distances to attend to patients at these health centres."], ["Health Centre III", "3", "I inspected the three (3) health centre IIIs of Isingiro, Rukungiri and Hoima police stations and noted the following: These facilities were understaffed. None of the sampled HC III facilities had the minimum staffing levels of 19 health workers. \uf0b7 None of the health centres have the required minimum of 14 medical beds. \uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Health center category", "Number inspected", "Level of compliance with the minimum health service delivery standards"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- There was an absence of a maternity ward to offer basic and emergency obstetric care services.\n- None of the facilities had the required minimum number of 10 housing units and ancillary structures.", "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], "page": 24, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "The absence of adequate facilities at the health centres negatively impacts service delivery to the Uganda Police and members of the public who use these facilities. \nThe Accounting Officer explained that: \ni. \nAll Police HCs are understaffed because there has not been general recruitment of health workers in the past four years. However, steps have been taken to have internal recruitment for Police personnel who have undertaken medical courses. The 26th Police Council meeting held at Police headquarters on the 8th/9th December 2022 also resolved to have general recruitment of 500 health workers in order to increase the staffing levels. \nii. \nThe beds are lacking in most Police HCs mainly because of limited space (most of the HCs are housed in 1 or 2 rooms). However, the HCs where we are allocated reasonable space, efforts have been made to have such facilities in place for example Ssembabule (04beds), Luwero (02beds), Arua (13 beds), Tororo (07beds), Mbale (13beds), and Nsambya (18 beds). \niii. \nMost of the Police HC IIs lack institutional medical waste pits. However, partnerships have been made with the district health officers and all the waste generated from Police HCs is managed at nearby local Government hospitals/ health centres. \niv. It is true most Police health workers don\u2019t have decent institutional accommodation. This is one of the major challenges affecting the whole Police Work Force. However, efforts are being made by Police leadership to construct/ expand institutional housing units in order to improve accommodation for all the personnel. \nv. \nOnly six (06) HC IIIs offer maternity services (including deliveries). This was made possible mainly because of the available working space and midwives to manage these facilities. However, Police offers basic antenatal care (without deliveries) in twenty (20) HCs namely; Iganga, Bugiri, ASTU Katakwi, Dokolo, Gulu, Hoima, Kabale, Kasese, Kabalore, Kalisizo, Kiboga, Lugazi, Mbarara, Mpigi, Moroto, Naguru, PTS Kabalye, Rukungiri, Soroti, and Ssembabule.", "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}, [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}]], "page": 24, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}], "page": 24, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for additional financial provisions to ensure that all Health Centres under the Uganda Police Force are properly facilitated and comply with the set minimum health service delivery standards. \n21 \n9.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}]], "page": 24, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of transport facilities", "metadata": {"headings": [{"headings_0": {"content": "Management of transport facilities", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Part 2.1.0 of the Uganda Police Force Strategic Policing Plan 2015 \u2013 2020 on institutional and administrative framework provides that for effective service delivery by the Police Station to the community, each Policing district or division should have a minimum of three (3) operational vehicles to move both personnel and suspects swiftly within the division and to Courts of Law. \nMy inspection of the various police stations revealed the following observations: \n9.1", "metadata": {"headings": [{"headings_0": {"content": "Management of transport facilities", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}, [{"headings_0": {"content": "Management of transport facilities", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}], [{"headings_0": {"content": "Management of transport facilities", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}]], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of transport facilities for policing districts/division", "metadata": {"headings": [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the 60 Policing Districts selected for physical inspections, 27 Policing districts had only one operational vehicle, 29 Policing districts had at least two operational vehicles, 04 Policing districts had 03 Operational cars, and only 01 policing district had 04 operational cars to use for the force to reach out to all corners of the district. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["One operational vehicle", "27", "I noted that 27 stations had only one operational vehicle instead of the required 4"], ["Two operational vehicles", "19", "I observed that 19 stations had only two operational vehicles instead of the required 4"], ["Three operational vehicles", "4", "There were only four stations that had three operational vehicles"], ["Four operational vehicles", "1", "Only one station had the four minimum required operational vehicles"], ["No operational vehicles", "9", "Nine stations had no operational vehicle"], ["**Total**", "**60**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Category", "No of stations/policing districts", "Audit comment"], "type": "table"}}, {"content": "The limited number of operational vehicles negatively affects service delivery to the community as the force cannot swiftly move to crime scenes, limiting patrols and delaying the transportation of suspects from holding cells to designated places and courts. \nThis is partly due to the numerous requests for police escort cars from ministries, departments, agencies, and heads of parastatals, leading to a strain on the limited number of police vehicles. \nThe Accounting Officer explained that all MDAs have been advised to procure their own security vehicles and UPF helps in customizing them for the purpose and manning during operations. In addition, the challenges are being addressed under the subcounty policing model that is being implemented in a phased approach beginning with Greater Masaka Region.", "metadata": {"headings": [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}, [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}], [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}]], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the different MDAs to provide and maintain their own escort cars for the different heads of institutions so that the few available police vehicles are used to provide services to the wider community. I further advised \n22 \nthe Accounting Officer to expedite the roll out of the sub-county policing model to ensure that the challenge of inadequate coverage of police operations is addressed. \n9.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}]], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inadequate number of drivers to manage the police fleet", "metadata": {"headings": [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer indicated in his commentary on the financial statements that the force lacks the required number of drivers and that other government agencies have taken most police drivers. The UPF-approved microstructure for Fleet Management indicates staffing gaps for driver positions. \nI further noted that UPF has several vehicles without drivers, yet 129 drivers employed by Uganda Police were attached to different Ministries, Departments and Agencies in the financial year under review, as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}, [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}]], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Parliament", "18"], ["2", "Judiciary", "19"], ["3", "Ministry of internal affairs", "17"], ["4", "Ministry of health", "6"], ["5", "Prime minister office", "13"], ["6", "Directorate of public prosecution", "5"], ["7", "President\u2019s office", "3"], ["8", "Vice President\u2019s office", "9"], ["9", "Ministry of Lands", "3"], ["10", "Office of the Prime Minister \u2013 East African Community Affairs ministry", "3"], ["11", "Other entities", "33"], ["**Total**", "**129**", null]], "metadata": {"headings": [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["No", "Institution", "Number of drivers"], "type": "table"}}, {"content": "Deficiency in numbers of staff compared with the approved structure negatively affects the efficiency levels of service delivery due to fatigue to the existing drivers. \nThe Accounting Officer explained that 201 drivers were recruited in the financial year 2023/2024 and currently on attachment after which they will be trained before deployment. To cover the gaps, recruitment of drivers will be considered whenever recruitment of new personnel is done. \nThe Accounting Officer\u2019s response did not address the issue of the 129 police drivers working for other Ministries and Government Agencies despite remaining on the UPF payroll.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}, [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}]], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to consider recalling drivers from non-entitled MDAs or pursue recruiting other staff to fill the gaps. In addition, the Accounting Officer should expedite the deployment of the newly recruited drivers to address the staffing shortage.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9.3 Grounded vehicles", "metadata": {"headings": [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The UPF strategic policing plan 2020/2021-2024/25 indicates that UPF has a total of 7,502 fleet constituting of 805 pick\u2013up trucks, 260 saloon cars, 71 station wagons, 31 ambulances, eight buses, 18 Omnibuses, 75 specialized vehicles, 19 construction \n23 \nequipment, 20 hydra foam machines, 100 tricycles, 5,850 motorcycles, 53 boats, three helicopters, one fixed-wing aircraft and 20 donkeys. \nI reviewed the status report on the police fleet for the financial year ended 2022/2023 and noted that 153 vehicles and 815 motorcycles were grounded. \nMost vehicles are grounded due to the absence of spare parts, and some are not in repairable condition. Additionally, vehicles that are decommissioned are not disposed- off, further contributing to this problem. \nThe grounded vehicles exacerbate the already limited number of police operational vehicles. \nThe Accounting Officer explained that two technical teams were constituted to carryout inspection of the fleet in all the regions. Reports are being compiled and the fleet which are beyond economic repair will be included on the list for disposal. Those that can be recovered will be catered for in a phased manner due to insufficient funds allocated for maintenance.", "metadata": {"headings": [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 2}}, {"headings_1": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the full operationalization of the regional mechanical workshops to repair the grounded yet repairable vehicles in the various regions and to expedite the ongoing inspection of the Force\u2019s fleet by the technical teams so that their recommendations can be incorporated in a comprehensive plan of action. \n9.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 2}}, {"headings_1": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 2}}, {"headings_1": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}]], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of impounded vehicles", "metadata": {"headings": [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Impounded vehicles are motor vehicles, motorcycles and bicycles that were kept in custody by Uganda Police pending the conclusion of crime or accident investigations. During the audit inspections of police facilities, I observed that all police stations and posts had a collection of impounded motor-vehicles and motorcycles. \nA review of the management of the impounded vehicles and motorcycles revealed the following weaknesses:", "metadata": {"headings": [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}, [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}]], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- There was no policy on where to hold and store vehicles that have been impounded\n- There was no detailed inventory of the impounded assets; thus, theft and vandalism cannot be ruled out.\n- There were cases of abandoned vehicles and motorcycles. These litter police premises are unsightly and are contaminated through leakages.\n- There is limited capacity to dispose of or transfer such assets to collection yards, with related logistical challenges such as inadequate car carriers, fuel and space.\n- There were no documented operational procedures for managing and disposing of the impounded vehicles and motorcycles.", "metadata": {"headings": [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "Interviews with staff managing the stations and posts revealed that some vehicles and motorcycles had concluded investigations and court resolutions on file. However, police stations and posts were still stuck with such vehicles. \n24 \nThe impounded vehicles crowd the police stations and police posts, may create security risks, and the vehicles are further exposed to wear, damage and deterioration while in police custody. \nThe Accounting Officer explained that: \ni. \nUPF has developed a plan to centralise exhibit management per Policing Region. The impound yards will be developed to cater for larger exhibits such as motor vehicles in order to decongest stations. \nii. \nUnder the Electronic Policing Information System, an exhibit management and tracking system will be developed to enhance management of exhibits. \niii. \nThe Directorate of Human Rights and Legal Services has developed guidelines to follow during the disposal of unclaimed properties.", "metadata": {"headings": [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}, [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}]], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the implementation of plans to centralise exhibit management and to develop an automated exhibit management and tracking system to enhance the management of exhibits. In addition, the Accounting Officer should develop and document procedures and guidelines for managing exhibits held at the police stations and posts to support the delivery of policing services.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.0 Conditions of the Police General Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The UPF infrastructure comprises residential and non-residential accommodation, training schools, ICT platforms, equipment, health facilities and land. Infrastructure development is necessary for enhancing the delivery of policing services in the country. \nIt aims at creating a conducive and facilitating environment to support the delivery of policing services. \nI assessed the conditions of Police infrastructure and noted the following observations: \n10.1", "metadata": {"headings": [{"headings_0": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}, [{"headings_0": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}]], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "metadata": {"headings": [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The strategic policing plan 2020/2021/25 indicates that police faces challenges of inadequate and inappropriate staff accommodation characterized by shared accommodation, dilapidated and unsightly infrastructure such as housing units that still bear asbestos roofs, broken down sewers and drainage channels, among others. \nThe Force now has a stock of 3,550 housing units accommodating 9,103 of the 43,052 entitled officers and rents some facilities in which officers are accommodated. These housing units can accommodate only 24% of entitled officers, implying a shortage of 39,502 housing units. \nDuring the implementation of the current strategic policing plan, the force embarked on the construction of 6,200 uniports as a stopgap measure to accommodate lower cadre staff with support from GoU, Peace Recovery and Development Program (PRDP), and Justice, Law and Order Sector (JLOS). \nI noted the following in regard to uniport housing units: \n25 \na) The uniports were designed and installed to accommodate two police constables in one unit. \nb) Out of a total of 6,446 planned uniports, only 4,850 uniports were installed and occupied by police officers. The balance of 1,596 uniports were not yet installed. c) Lack of pre-distribution requirements information was exhibited in some parts of the country, like in Rubanda district, where 92 units were constructed and installed to accommodate only 45 constables at the district headquarters. \nd) Some of the slabs had no uniports erected, as shown in the photos below;", "metadata": {"headings": [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}]], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", ""], ["**Sample of installed and occupied Uniports**", "**Slab waiting for installation of uniports**"]], "metadata": {"headings": [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], "page": 29, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "e) There were no toilet/ bathroom facilities in all the stations where 6,200 uniports were installed, which may compromise the hygiene and sanitary conditions of the barracks. \nThese accommodation challenges may contribute to low morale, high attrition levels, disgruntlement, poor concentration at work and generally low productivity in the force: \ni. \nThe Accounting Officer explained that there was delayed clearance of some consignments at customs in Mombasa arising out of lack of necessary documentation from some manufacturers. However, as of 25 th Nov 2023 the balance of 1,596 uniports had been cleared and delivered to the respective sites. The installation of the same is ongoing scheduled to be completed by the end of January 2024. \nii. \nThe pre-distribution requirements were analysed and were based on numbers of personnel in dare need of accommodation under each Police Region. Accordingly, the number of required uniports was dispatched to the respective regions for onward distribution by the Territorial command headed by the RPC, in areas where Police owns land. In the case of Rubanda, all the 38 uniports were installed at the CPS since all its outposts are housed in rented premises.", "metadata": {"headings": [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}]], "page": 29, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iii. \nThe foundation slabs were prepared in advance awaiting installation of Uniports. \niv. \nAll the uniports were planned to be installed in close proximity to existing barracks with available toilet facilities, save for a few isolated areas. The isolated cases arise from obscure locations were dare need of policing was realised by the territorial command and already construction of toilets is ongoing in some of those locations, as and when funds are availed. A case in point are; in Terego district, Awach in Gulu districts, Vura in Arua District, Kitenga in Mubende district, Morotit Detach in Moroto District and Awoja-Togo Detach in Abim District. \n26 \nv. \nThere is also a major plan to address the accommodation problem in the Force through Public Private Partnership (PPP) and the procurement process is at the stage of Expression of Interest.", "metadata": {"headings": [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}]], "page": 29, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to devise strategies to address the accommodation challenges in the Force to boost the welfare and motivation of the personnel. I further advise the Accounting Officer to expedite the installation of the outstanding 1,596 uniports. \n10.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}]], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the Performance of the Police Canine Unit", "metadata": {"headings": [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Uganda Police canine unit is a specialized unit that works hand in hand with other departments of Police to prevent, detect and investigate crime. The unit also supports the anti-narcotics department by providing narcotics detection dogs and explosive detection dogs at border points. \nUganda Police Force has a total of two hundred nine (209) dogs and 305 dog handlers in the police canine unit as of November 2023. \nOver the years, the number of crime investigations in which dogs have been used has increased by 58.4% from 7,203 in 2019 to 17,312 in the current year. The table below refers.", "metadata": {"headings": [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["No of investigations involving dogs", "7,203", "9,185", "10,935", "11,063", "17,312"], ["Total investigations", "214,988", "215,224", "195,931", "196,091", "**231,653**"], ["Percentage", "3.4%", "4.3%", "6.0%", "5.6%", "7.5%"]], "metadata": {"headings": [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Financial Year", "2018/2019", "2019/2020", "2020/2021", "2021/2022", "2022/2023"], "type": "table"}}, {"content": "I reviewed the management of the dogs by the UPF and observed the following issues;", "metadata": {"headings": [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.2.1 Geographical spread of the dogs", "metadata": {"headings": [{"headings_0": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}, {"headings_1": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that police dogs are deployed in eighty-eight (88) policing districts/ stations out of one hundred eighty-four (184) policing districts, representing a coverage of only 48%. \nMy analysis shows a concentration of over 58.3% of the dogs in Kampala Metropolitan, while 41.7% is in other regions of Western, Central, Eastern and Northern. However, the rest of the regions in the country have yet to be properly furnished with dogs, as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}, {"headings_1": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, [{"headings_0": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}, {"headings_1": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}]], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing the distribution of Canine services by Region", "metadata": {"headings": [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "KMP 122", "58%", "18%"], ["2", "Western 30", "14%", "22%"], ["3", "Eastern 27", "13%", "27%"], ["4", "Northern 11", "5%", "7%"], ["5", "Central 19", "9%", "24%"], ["", "**Total** 209**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["S/N", "Region Number of dogs", "Percentage number of dogs", "Percentage of total investigated cases of 231,653 by Region"], "type": "table"}}, {"content": "27 \nHowever, a review of the annual crime rate revealed that most cases reported during the year were committed in other areas of the country. \nI further noted that in areas with few dogs, there is a need to transport them over long distances to crime scenes. According to UPF Management, there are times when dogs have been moved up to distances of 60-80 kilometres to crime scenes. \nThe long distances moved by the dogs affect their efficiency due to possible fatigue, and there are also high chances of tampering with the crime scenes resulting from the delay of the dogs\u2019 arrival. \nThe higher concentration of dogs in Kampala Metropolitan area than in other regions is because KMP area has a bigger number of installations that require the services of explosive detection dogs e.g. Entebbe International Airport, offices of ministries, government agencies and other parastatals, places of worship and shopping malls and hotels. All these are prone to terrorism and require services of explosive detection dogs, hence higher number of dogs in KMP area. \nExpansion of this unit requires a huge budget to cover procurement and management of dogs, construction of kennels, recruitment and training of dog handlers and its being implemented in phases each Financial Year.", "metadata": {"headings": [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}, [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}]], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to allocate more resources to this unit for UPF to get more dogs for deploying across the country's less serviced regions to improve the availability of dog services.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.2.2 A limited number of dog handlers", "metadata": {"headings": [{"headings_0": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "A tracking dog requires a minimum of two dog handlers for deployment. I observed that Uganda Police Force has a total of 305 dog handlers compared to the requirement of 418 dog handlers to cater for all the 209 dogs, each with two (2) handlers. \nThese numbers are not adequate to handle the available dogs properly and effectively. \nAccounting Officer explained that the number of dog handlers is still small compared to the number of dogs; however, plans are in place to train at least 100 handlers per year to match the ever-increasing demand for sniffer dog services. \nCurrently the unit is inducting 36 personnel into dog handling. However, funding for refresher courses is still limited.", "metadata": {"headings": [{"headings_0": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}, [{"headings_0": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}]], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to allocate more manpower to the Canine Unit for effective service delivery to the community. \n28", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}]], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.2.3 Training of Dog Handlers", "metadata": {"headings": [{"headings_0": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "To be an effective dog handler, there is need for specialised training and constant refresher training to keep up to date with the best practices in the industry. \nThough all the 305 (100%) available handlers have received initial training in dog handling, for the last six (6) years, none of the dog handlers has had any refresher training course. \nInadequate up-to-date knowledge in dog handling hinders the ability of the dog handler to handle the dogs effectively, which may impact their performance. \nThe Accounting Officer promised to continue to engage the Ministry of Finance, Planning and Economic Development to increase the training budget.", "metadata": {"headings": [{"headings_0": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}, [{"headings_0": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}]], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise resources for refresher training of dog handlers for effective performance.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.2.4 Transportation for dogs", "metadata": {"headings": [{"headings_0": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that the Canine unit has thirty (30) vehicles, eight (8) of which are grounded due to mechanical issues. Out of the remaining twenty-two (22), four specialised canine vehicles are allocated to serve Kampala city and the balance of 18 (82%) are spread across the country. \nAs a result, some police stations with dogs have no transport facilities, making it difficult to transport dogs to crime scenes. \nI further observed that where there are no vehicles, the police stations rely on private transport, which may not conform to the required UPF standards for dog transportation. \nThe Accounting Officer explained that transport is a big challenge for the canine unit. The unit requires more funding to acquire specialized vans to transport sniffer dogs.", "metadata": {"headings": [{"headings_0": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}, [{"headings_0": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], [{"headings_0": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], [{"headings_0": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}]], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with partners to mobilise funds for the procurement of canine transport and to handle the existing motor vehicles with due care in order to extend their operational lifespan.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.2.5 Housing facilities for the dogs", "metadata": {"headings": [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "UPF has a total of 88 Policing Districts and Police stations that have canine services across the country. However, 16 (18%) of these police stations have Kennels that are in a sorry state, exposing dogs to poor living conditions. \nThe most affected stations include; Mutukula, Mpigi, Nsambya Canine Headquarters, Masaka, Lwengo, Kiryandongo, Iganga, Kitgum, Kiboga and Hoima. \n29 \nBelow are photos of kennels from my inspection of the facilities.", "metadata": {"headings": [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}, [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}]], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["A kennel in a water-logged area is a potential cause of diseases for dogs", "A kennel without doors makes it hard to keep the dogs."]], "metadata": {"headings": [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Mutukula Police Station- Kennel", "Mpigi Police Station - Kennel"], "type": "table"}}, {"content": "There is a risk that the dogs live in unsuitable housing conditions, which might affect their health and increase the cost of maintenance. \nThe Accounting Officer explained that more funding is required to improve the housing conditions for the sniffer dogs in most stations whose housing facilities are poor.", "metadata": {"headings": [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}, [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}]], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the Ministry of Finance to avail additional funding towards the construction of more suitable facilities for the dogs. \n11.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}]], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "metadata": {"headings": [{"headings_0": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The installation of CCTV cameras by police began in 2018. To date, a sum of UGX.453Bn (120 million USD) has been spent on the exercise covering 11 cities, 20 Municipalities and 43 other towns in Uganda. The project has been beneficial for public safety and law enforcement. \nI reviewed the performance of the CCTV project, and below are my findings;", "metadata": {"headings": [{"headings_0": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}, [{"headings_0": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}]], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11.1 Data storage capacity", "metadata": {"headings": [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "CCTV systems generate a significant amount of data. However, the current policy is such that critical data is retained for 90 days to a maximum capacity of 16 petabytes for primary storage, which is later transferred and stored in the secondary backup storage after processing. \nThis implies that cases reported after the 90 days before the data is processed may not be accessible to the clients. \nWithout adequate and scalable storage, backup and retrieval mechanisms, there is a risk that surveillance footage may not be available over time, especially where there are delays in reporting crimes or due to long court processes. \nThe Accounting Officer explained that the storage space available for the 90 days retention period is not enough because experience has shown that some cases are reported after three (3) months. Currently, UPF only archives video footage of the reported cases in the backup data centre. \n30 \nTherefore, because of this experience and audit recommendation we have factored a plan in CCTV phase 3 to increase the current storage to enable the Force to increase video footage retention period from 90 days to 180 days. In addition, the force will make the Backup Data Centre a passive-active Data Centre to avoid data loss in case of a disaster.", "metadata": {"headings": [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}, [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}], [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}], [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}], [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}], [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}]], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the plans and strategies for increasing the primary storage capacity of the project CCTVs to achieve the intended objectives.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11.2 Limited capabilities of the CCTV cameras", "metadata": {"headings": [{"headings_0": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The use of CCTV cameras by police may be limited by their functionality. Whereas the cameras were setup for the enforcement of law and order and for regulations of traffic, the cameras currently in use were installed with the advanced features such as facial recognition technology \u2013 for easy identification of persons of interest and criminals and technology for determination of speeding violations, automatic number plate recognition and automated ticketing. \nHowever, these advanced system functionalities are not widely used which limits the system\u2019s capabilities in deterring, preventing and fighting crime and the collection of non-tax revenues from traffic penalties. \nThe Accounting Officer explained that the CCTV system in place provides for advanced features like object abandoning, facial recognition which does matching and comparison of the wanted suspects. Similarly, the system has an Intelligent Traffic System (ITS) which provides Automatic Number Plate Recognition (ANPR) that helps in recognising and blacklisting of wanted motor vehicles for the enforcement to impound. \nNevertheless, the system lacks Artificial Intelligence (AI) to automate the processes, Perform Repetitive Jobs, produce Unbiased Decisions and save time. All these were factored in the 3rd phase of the project.", "metadata": {"headings": [{"headings_0": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}, [{"headings_0": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}]], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise and expedite implementation of the 3 rd phase of the project to incorporate Artificial Intelligence to support the existing CCTV\u2019s system\u2019s capabilities and elevate its effectiveness.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11.3 Power outages", "metadata": {"headings": [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Police Force has recorded instances in which power outages have affected the systems\u2019 surveillance. I further observed that as a stop-gap measure, Uganda Police has generators in place to support the project. At the time of this audit, Uganda Police had 25 generators for the project. \nHowever, where generators have been procured as a backup, they are not regularly used due to a lack of fuel or breakdowns due to delays in maintenance or repair. \n31 \nI also observed that the camera network has been extended to areas without grid power. Where these cameras are installed, there are no power backups. This implies that the systems installed in these areas have never worked from the time they were installed. \nInterruptions in power supply frequently leads to down time in the CCTV surveillance system. \nThe Accounting Officer explained that indeed, the generator maintenance plans, and operational costs are in place and are being implemented. All generators are being serviced, albeit not as scheduled due to some delays in funds release. However, they are fuelled as required. \nIn the case of sites beyond the reach of the national grid, some have been relocated to areas with power, while others have not. Nevertheless, plans to power them with alternatives to the grid are underway, as the technical team has already submitted the required quotation.", "metadata": {"headings": [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}, [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}]], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 2}}, {"headings_1": {"content": "11.3 Power outages", "page": 34, "level": 2}}], "page": 35, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to plan for the scheduled maintenance of these generators and budget for adequate fuel. Where it is a must to install a CCTV surveillance system in a place without grid power, then other power options should be considered.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 2}}, {"headings_1": {"content": "11.3 Power outages", "page": 34, "level": 2}}], "page": 35, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "metadata": {"headings": [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], "page": 35, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Incidences of vandalism, tampering with the equipment, road and other excavation works that interfere with laid fiber lines, and motor accidents that damage camera poles have been identified as major cost driver for CCTV infrastructure maintenance. \nFor example, my review of an incident report dated 20 th November 2023 revealed that UPF had lost as many as 55 cameras and equipment to vandalism and accidents. \nI found that UPF does not have in place adequate spares to replace vandalised parts and quickly restore operations. \nVandalism has posed a significant challenge to system maintenance for the force and has affected the effectiveness of the implementation of the CCTV project. \nThe Accounting Officer explained that, at the time of this audit report the contractor had not delivered the required spare parts to maintain the faulty parts and replace the vandalised items. \nHowever, the spare parts have since been delivered to the ICT stores which include ANPR spare parts, Access Points terminals etc. A team of maintenance officers have been replacing and repairing the affected areas. \nNonetheless, the risk of vandalism and relocation of sites due to road constructions remain very high which require continuous supply of spare parts. \n32", "metadata": {"headings": [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}, [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}]], "page": 35, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to budget adequate resources towards the maintenance of the vandalised equipment and ensure effective communication, coordination and information sharing with other departments of Government who may affect installed underground cables when carrying out excavation works.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "metadata": {"headings": [{"headings_0": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Marine Department is a specialised unit of Uganda Police Force responsible for ensuring enforcement of law and order on water, monitoring and handling search and rescue services. \nUPF\u2019s Marine department has a total of sixty (60) boats for use in its operations to monitor and patrol all the activities on all the water bodies of Uganda. Marine officers carry out full-time safety and rescue operations on these water bodies as well as routine sensitisation of the public about the dangers and safety measures on water to avoid accidents and save lives. An overall increase in activities on the water bodies each day requires more marine presence on all water bodies. \nOut of the 60 boats, thirteen 13 boats (22%) are grounded, and the status of one of the boats was not known at the time of audit, leaving only forty-six (46) boats to patrol, monitor and handle the security of all the water bodies in the country. The details of the boats are indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}, [{"headings_0": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], [{"headings_0": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}]], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing boats at the Police marine department", "metadata": {"headings": [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["Speed boats", "7", "6", "0", "13"], ["Fiberglass canoe boats", "34", "7", "1", "42"], ["Inflatable boats", "5", "0", "0", "5"], ["**Total**", "**46**", "**13**", "**1**", "**60**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Boats", "Operational boats", "Under/pending repairs", "Unknown Status", "Total"], "type": "table"}}, {"content": "These are very few to operate all the 29 marine detaches and head office base, implying that some of the water bodies are not covered by marine services, thus exposing the whole community that uses water transport and the fishing community to accidents and insecurity on the lakes. \nThe Accounting Officer explained in the financial year 2022/2023, funds were availed for repair of 2 speed boats (UP 005 pursuit boat and UP 009 Fire boat at Head Office base Kigo). The Accounting Officer further explained that the one boat whose status was not ascertained at the time of audit, was in the custody of the Tanzanian Marines and that management was in the process of retrieving it. \nManagement continues to engage Ministry of Finance, Planning and Economic Development to request for more funding to enable us to fix the other grounded boats and purchase other boats. \n33", "metadata": {"headings": [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}, [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}], [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}], [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}]], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 2}}, {"headings_1": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of repairing the grounded boats. I addition, I advised the Accounting Officer to work closely with the Ministry of Finance and present a well justified request for a supplementary budget for repair and boat acquisition in order to have a fully functional fleet of boats.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 2}}, {"headings_1": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12.2 Limited fuel facilitation for the Marine Department", "metadata": {"headings": [{"headings_0": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Marine activities happen on water, where they spend considerable time providing security, patrolling, and monitoring all activities. The boats used for this activity require fuel to run. \nThe department planned and budgeted for fuel amounting to UGX.1, 122,847,200 (204,154 L) to run its activities; however, only UGX.360, 000,000 (65,455 L) was received, thus creating a shortfall of UGX.762, 847,200 (138,847 L) for the financial year under review. \nFailure to fund the department with adequate fuel means that the department cannot do all the planned patrols on the lakes, thus increasing the chances of accidents and insecurity since wrongdoers know where the force is not patrolling. \nThe Accounting Officer explained that the available fuel is rationalized for holistic police operations by all units and the item is underfunded. All these challenges have been stated in the Ministerial Policy Station.", "metadata": {"headings": [{"headings_0": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}, [{"headings_0": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}], [{"headings_0": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}], [{"headings_0": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}]], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 2}}, {"headings_1": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to increase the fuel allocation for the department to effectively implement its planned activities. \n13.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 2}}, {"headings_1": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 2}}, {"headings_1": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}]], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance review of the Police Professional Standards Unit", "metadata": {"headings": [{"headings_0": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Police Professional Standards Unit (PSU) is mandated to, among other responsibilities, ensure disciplinary complaints against alleged police force personnel misconduct are investigated and concluded and reported to the Inspector General of Police (IGP) for action. \nI evaluated the performance of the Professional Standards Unit over a period of three years (3) and noted the following issues:", "metadata": {"headings": [{"headings_0": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}, [{"headings_0": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}]], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13.1 Accumulation of case backlog", "metadata": {"headings": [{"headings_0": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}, {"headings_1": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the statistics relating to the execution of the PSU mandate revealed gaps in the performance of investigations and conclusion of cases relating to complaints against misconduct of police personnel from the general public. \nI noted a steady increase in the reported cases, which do not match the rate at which they are concluded through conviction, acquittal, withdrawal, dismissal or closure of files. For example, I observed that in a period of 5 years, 10,871 cases were reported and registered by PSU; however, only 6,610 cases were concluded, representing a 60% case disposal rate, as shown in the table below; \n34", "metadata": {"headings": [{"headings_0": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}, {"headings_1": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}, [{"headings_0": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}, {"headings_1": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}], [{"headings_0": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}, {"headings_1": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}]], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing performance in the investigation of reported cases", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}, {"headings_1": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "2018", "2,383", "Not stated", "1,398", "985", "58", "103"], ["2", "2019", "2,175", "Not stated", "1,446", "729", "66", "100"], ["3", "2020", "2,055", "Not stated", "1,537", "518", "74", "114"], ["4", "2021", "2,107", "Not stated", "1,143", "964", "54", "107"], ["5", "2022", "2,151", "Not stated", "1,086", "1,065", "50", "102"], ["**Total**", "**10,871**", "", "**6,610**", "**4,261**", "**60**", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}, {"headings_1": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["S/ n", "Year", "Registere d cases", "for Planned cases completio n", "Complete d cases", "Un complete d cases", "%age", "Manpowe r strength"], "type": "table"}}, {"content": "Source: UPF Annual report 2022.", "metadata": {"headings": [{"headings_0": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}, {"headings_1": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Despite receiving funding from the Government of Uganda and the JLOS project, 4,261 cases have not yet been investigated. \nI further noted that PSU did not set targets (Number of cases to dispose of in a year) in the annual work plans. As a result, there was laxity in the execution of this activity, leading to the building up of unattended cases, hence the case backlog. \nThe low disposal rate affects the timely delivery of justice to the affected persons. The Accounting Officer explained that:", "metadata": {"headings": [{"headings_0": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}, {"headings_1": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}, [{"headings_0": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}, {"headings_1": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}], [{"headings_0": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}, {"headings_1": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}]], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Although the PSU registered increase in reported cases it has not realised a matched increase in resources both human and non-human hence case backlog.\n- PSU only handles the investigations, whereas the disciplinary process involves many players which partly explains the delays.\n- A task force has been established to handle all backlog cases including those in PSU regions. The team is clearing out all cases overtaken by time and do not require funding such as over detention, illegally impounded motor vehicles, and unlawful detention.\n- The unit is to be strengthened with more manpower. The request was submitted and is under consideration. This will reduce on the workload of investigators and help in clearing backlog.", "metadata": {"headings": [{"headings_0": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}, {"headings_1": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to facilitate the task force to expedite their work in clearing case backlogs to ensure the timely delivery of justice to the affected officers. I also advise the Accounting Officer to address the systemic issues including inadequate funding, understaffing and a protracted review process involving multiple parties/actors, that contribute to the existing backlog.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13.2 Failure to develop a case backlog reduction strategy", "metadata": {"headings": [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that the management of UPF did not set up and formally document actions or a strategy to systematically reduce and eventually clear the current complaints case backlog against the police officers, as well as containing the growth of case backlogs in the future. \n35 \nThis may be attributable to management\u2019s failure to recognize the effect of the delays on the affected public, the affected officer and the institution\u2019s image in the public domain. \nFailure to prioritise clearing the growing case backlogs may portray the institution as irresponsible and less committed to delivering services to the community.", "metadata": {"headings": [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}, [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}]], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting officer explained that proactive measures such as inspections and guiding commanders from the field have been encouraged to reduce the number of complaints/ cases reported. In addition, quick response measures to address complaints without compiling files have been adopted where applicable, and for already existing files, a task force is in place to handle case backlog including all PSU regions. A review of a case by case is being done to come up with cases which need urgent attention to be handled expressly and those cases which have been overtaken by events due to time lag shall be closed and put away pending any new developments. \nI verified management\u2019s response and found that the case reduction approach has not been formally documented to provide standardised and consistent guidance to all concerned officers across the Force.", "metadata": {"headings": [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}, [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}]], "page": 39, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 2}}, {"headings_1": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}], "page": 39, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to develop and document a backlog reduction strategy or approach to address the long-term sustainability of case management by decreasing the number of pending cases, expediting the resolution of new caseloads, and preventing the accumulation of more backlog. \n13.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 2}}, {"headings_1": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 2}}, {"headings_1": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}]], "page": 39, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Effects of un-concluded case investigations on the staff performance", "metadata": {"headings": [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], "page": 39, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the Police Professional Standards Unit experiences delays in concluding cases brought up against its staff. For example, in the last four years, the unit was able to conclude only 3,106 cases, which accounts for 34% of the total of 5,894 cases. \nThe delays in concluding the investigation of cases not only delay the delivery of justice to the staff but also negatively impact the suspected police officer\u2019s performance. It is also worth noting that an officer under investigation has little chance of benefiting from job-related opportunities like promotions, deployment, further studies and many others. In some cases, some suspects are interdicted pending the conclusion of the cases against them. \nDelayed conclusion of such cases is generally costly to the suspects and demoralizes officers, negatively impacting their performance. \nThe Accounting officer explained that: \ni. \nCases involving officers who are suspended are given priority and are concluded in record time, however, the disciplinary process has many players, and this explains the delay in delivering justice. This is being streamlined with the ongoing restructuring process. \nii. \nRequest for manpower has been made to strengthen the unit to enable reduction of the workload per investigator. \n36 \niii. \nTrainings are conducted for PSU personnel whenever funds allow to equip them with the necessary investigation skills so that they can execute their duties diligently and in time. \niv. \nInvestigations are expensive. Insufficient funds can cause delays in conducting investigations so there is need to increase resources. \nv. \nInvestigations and response to public calls require mobility. In the period under review the unit received three (3) new vehicles and the process is ongoing to cater for the regions.", "metadata": {"headings": [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}, [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}]], "page": 39, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise the investigations and conclusion of cases against alleged misconduct of the police officers to ensure justice is delivered to affected officers.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13.4 Staffing gaps in the unit", "metadata": {"headings": [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of records and interviews with PSU management revealed cases of understaffing. According to management, the ideal number for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \nUnderstaffing not only overstretches the available staff beyond their capacity but also compromises the police service delivery standards and negatively impacts service delivery to the public. \nThe Accounting Officer explained that the need to strengthen PSU generally has been appreciated by police management. In the 27 th Police council, it was resolved that the unit should be supported to ably address the issues of indiscipline and that it should cascade up to district level. \nThe manpower currently required is first to beef up the regions and the next financial year we take care of the districts. The process is slow because manpower must come along with other resources. \nWe have also been allowed to recruit on replacement basis and the unit will benefit additional personnel are hired.", "metadata": {"headings": [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}, [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}]], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise and expedite the allocation of manpower to PSU and to the regions. In addition, the Accounting Officer should consider a simultaneous allocation of essential resources along with the manpower, such as computers, technology, and funding to enhance the effectiveness of the unit. \n14.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}]], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "14.1 Case backlogs", "metadata": {"headings": [{"headings_0": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, {"headings_1": {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "page": 40, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the performance of the investigation of the crime by the Criminal Investigations Department (CID) over a period of four (4) years and noted that out of \n37 \nthe total 777,821 cases that were reported, only 579,916 (75%) cases were considered for investigation and possible prosecution. \nThe analysis revealed that only 59% of the selected cases had been concluded, creating a backlog of 340,790 cases, as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, {"headings_1": {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "page": 40, "level": 2}}, [{"headings_0": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, {"headings_1": {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "page": 40, "level": 2}}], [{"headings_0": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, {"headings_1": {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "page": 40, "level": 2}}]], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing performance in the Investigation of Crime", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}], "page": 41, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["2020", "195,931", "132,450", "56,651", "75,799", "57%"], ["2021", "196,081", "135,986", "65,008", "70,978", "52%"], ["2022 (Jan-Oct)", "195,369", "138,152", "57,217", "80,935", "59%"], ["2023 (Jan-Oct)", "190,440", "173,328", "60,250", "113,078", "65%"], ["Total", "**777,821**", "**579,916**", "**239,126**", "**340,790**", "**59%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}], "page": 41, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Year", "Total reported", "Selected for investigation and Possible Prosecution", "Concluded Cases", "Still Pending Investigations", "Percentage of backlogs"], "type": "table"}}, {"content": "My analysis of the concluded investigation cases shows an improvement from 56,651 cases in 2020 up to 60,250 in the year 2023, an increasing trend of 22%. However, the total of 239,126 cases concluded is just 31% of the 777,821 total cases reported for investigation. \nDelays in completing investigations adversely affect complainants' livelihood by reducing the likelihood that adequate investigations can be conducted, given the passage of time. Delays are also unfair to those who have had complaints filed against them. For example, these individuals may have to retain legal counsel for the duration of the investigation and trial, which is both costly and demoralising, while those held in prisons pending the completion of investigations may have to suffer significant injustices and human rights abuses from incarceration without trial. \nThe Accounting Officer explained that there is a 22% improvement in investigating cases as indicated in the statistics above. However, the backlog remains and the notable underlying causes include:", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}], [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}]], "page": 41, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i. \nGaps in funding investigations considering that out of the UGX.60 billion that had been requested for in the financial year, only 10 billion was allocated. Moreover, the cost of investigating cases has over time increased. For instance, you require an average of 13-15million to investigate one capital office. \nii. \nGaps in training of investigators remains a challenge in building capacity to handle case backlog. The few ongoing refresher courses for mainly gazetted officers, require to be supplemented with specialised training. This requires the police to set-up a CID Academy to enhance quality training. \niii. \nInadequate tools to support investigations. For instance, CID lacks modern equipment to handle cyber, fraud and media crimes yet the trend has changed with advancement in technology. \niv. \nThe absence of a case tracking system has also complicated the process of managing crime especially with upcountry stations. In view of that, the UPF is in the process of developing an Electric Policing System (Epis) to address this gap. \nv. Gaps in mobility continues to affect the investigations. Most Headquarter, Regional and District CID officers lack means of transport. This affects their movement to crime scenes and requires a phased plan to provide adequate means of transport. \n38 \nv i . \nThe current situation regarding welfare of investigators, is lacking and directly affects the output. There is a need to support the proposals to address the welfare of officers to enable them perform their duties.", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}], [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}]], "page": 41, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Engage with the relevant authorities including the Ministry of Finance and the budgetary committees of Parliament to advocate for an increase in funding allocated to investigations in Uganda Police.\n- Consider rationalising and prioritising the existing budget for investigations based on the urgency and severity of cases.\n- Implement efficiency measures within the investigation processes, including providing specialised training to investigators to build capacity, deploying tools and technology to support investigations, and addressing the issue of mobility through allocation of additional transport facilities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "15.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of the state of infrastructure in Uganda Police", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "According to Uganda police standing orders and the Standard operations procedures for barracks, all junior ranks officers from the rank of Probational Police Constable (PPC) to Inspector of Police (IP) is entitled to accommodation. I reviewed the state of infrastructure and accommodation in Uganda Police Force and observed that whereas the force has 44,516 staff eligible for accommodation, only 16,974 (38%) are officially provided with accommodation in the barracks and other police accommodation. \nI reviewed the state of infrastructure of Uganda Police\u2019s accommodation for staff and observed the following:", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}, [{"headings_0": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}]], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.1 Ageing infrastructure", "metadata": {"headings": [{"headings_0": {"content": "15.1 Ageing infrastructure", "page": 42, "level": 2}}, {"headings_1": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Over time, the existing housing for Police Officers has experienced wear and tear, leading to structure deterioration. \nAn inspection of the infrastructure revealed problems with the roofing, failing plumbing systems, and degradation of the building foundation among others as shown in the photos below.", "metadata": {"headings": [{"headings_0": {"content": "15.1 Ageing infrastructure", "page": 42, "level": 2}}, {"headings_1": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}, [{"headings_0": {"content": "15.1 Ageing infrastructure", "page": 42, "level": 2}}, {"headings_1": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}]], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "metadata": {"headings": [{"headings_0": {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "page": 42, "level": 2}}, {"headings_1": {"content": "15.1 Ageing infrastructure", "page": 42, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "barracks as at September 2023", "metadata": {"headings": [{"headings_0": {"content": "barracks as at September 2023", "page": 42, "level": 2}}, {"headings_1": {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "page": 42, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The dilapidated structures endanger the lives of occupants in case of any heavy winds or rains. \n39 \nThe Accounting Officer explained that a strategy is already in place to renovate and overhaul the dilapidated structures in a phased manner. For example, 10 houses in Mbale barracks have already been overhauled.", "metadata": {"headings": [{"headings_0": {"content": "barracks as at September 2023", "page": 42, "level": 2}}, {"headings_1": {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "page": 42, "level": 2}}, [{"headings_0": {"content": "barracks as at September 2023", "page": 42, "level": 2}}, {"headings_1": {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "page": 42, "level": 2}}], [{"headings_0": {"content": "barracks as at September 2023", "page": 42, "level": 2}}, {"headings_1": {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "page": 42, "level": 2}}]], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 2}}, {"headings_1": {"content": "barracks as at September 2023", "page": 42, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to develop a detailed and costed plan for the renovation of all the dilapidated houses, clearly outlining the timelines and resource requirements for each phase of the project and present it to the relevant stakeholders as justification for funding.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 2}}, {"headings_1": {"content": "barracks as at September 2023", "page": 42, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.2 Outdated designs and amenities", "metadata": {"headings": [{"headings_0": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the amenities in the existing barracks and found that the majority of these are based on outdated designs. For instance, some of the barracks' infrastructure were built in the 1940s and thus lacked modern amenities, including running water, wiring, and kitchens, which are considered essential in today\u2019s living conditions. \nAs a result of the lack of such amenities, there is an increased risk of fires for rigged wiring and indoor cooking, while the lack of modern plumbing and wiring systems makes the control of usage of utilities, including water and electricity, difficult. \nThe Accounting Officer explained that Uganda Police has developed inhouse the capacity to design and construct modern office and residential accommodations. Additionally, more resources are being mobilised to continuously renovate and redevelop these structures. For example, the construction of 120 apartments in Entebbe and Jinja Barracks are ongoing, in addition to erecting 100 modular housing units in Ntinda. These designs were developed inhouse and are being constructed by the Police construction unit.", "metadata": {"headings": [{"headings_0": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}, [{"headings_0": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], [{"headings_0": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}]], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 2}}, {"headings_1": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to mobilise more resources to sustain the housing renovation and redevelopment efforts of the Force.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 2}}, {"headings_1": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.3 Environmental concerns from the use of asbestos roofing", "metadata": {"headings": [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Although asbestos is considered a very hazardous material and its use is largely discouraged in modern construction, Uganda Police still has structures with asbestos roofing. \nInterviews with management revealed that over 512 units of asbestos-roofed buildings are still being used to accommodate police officers. For instance, asbestos is still in use in the barracks of Soroti, Nagalama and Bugiri. \nThe continued use of asbestos coverings in barracks poses a risk to the health and safety of police officers and their families. \nThe Accounting Officer explained that Police management is committed to eliminating asbestos roofs from all the barracks and this is being handled in a phased manner. \n40", "metadata": {"headings": [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}, [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}]], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to allocate sufficient budgetary resources to replace the existing asbestos structures with modern structures that are safe for the officers and their families. In addition, management should develop a detailed and phased plan for the removal of asbestos roofs, clearly outlining the timelines and resource requirements for each phase of the project.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.4 Encroachments on police land and housing by non-officers", "metadata": {"headings": [{"headings_0": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted cases of unauthorised occupation of police houses and housing areas by persons other than police staff. In some instances, the population of persons living in barracks and other police housing establishments could not be properly established. For example, due to human encroachment, I noted that there were structures like schools, commercial houses, churches and Mosques established within housing areas for officers. \nThe most affected police housing areas included Nsambya Barracks, Kireka Barracks, and Ntinda Barracks, among others, leading to overcrowding. The photos below refer;", "metadata": {"headings": [{"headings_0": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}, [{"headings_0": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}]], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["A grinding mill at Nsambya barracks", "Illegal structures for trade at Nsambya police barracks."]], "metadata": {"headings": [{"headings_0": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Commercial structures (betting company) by private members of the public at kireka police barracks", "Illegal Permanent Structures Constructed by Police Officers for renting out"], "type": "table"}}, {"content": "As a result of the encroachment, I observed that the UPF barracks are overcrowded. The table below compares the expected number of officers vis-\u00e0-vis the actual number of staff living in selected barracks as shown in the table below", "metadata": {"headings": [{"headings_0": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing overcrowding in station barracks", "metadata": {"headings": [{"headings_0": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}, {"headings_1": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Nsambya", "1,486", "", "3,096"], ["2", "Ntinda", "799", "", "2,779"], ["3", "Kireka", "154", "", "974"], ["4", "Jinja road", "311", "", "444"], ["6", "Kiira road", "76", "", "376"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}, {"headings_1": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["No", "Name of barracks", "No of Units", "Expected no of officers", "Current actual (or estimated) number of occupants"], "type": "table"}}, {"content": "41 \nEncroachment and illegal structures may lead to the loss of police land. \nThe Accounting Officer explained that the issue of illegal occupation of the barracks came to the attention of top management and a team of officers were appointed in July 2023 to restore order in the barracks as per the Police Standing orders. The operations started with Nsambya, Kibuli, Naguru and Kireka Barracks, with a plan to extend the same measures to other barracks in a phased manner.", "metadata": {"headings": [{"headings_0": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}, {"headings_1": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, [{"headings_0": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}, {"headings_1": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}], [{"headings_0": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}, {"headings_1": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}]], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 2}}, {"headings_1": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to conduct a comprehensive audit of all barracks to identify and document instances of unauthorised occupation. I further advised the Accounting Officer to remove all illegal occupants in the barracks while adhering to all applicable legal procedures, and to carry out post restoration monitoring to assess the effectiveness of measures undertaken and to prevent re-occupation.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 2}}, {"headings_1": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.5 Self-help structures within the barracks", "metadata": {"headings": [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Chapter 10(36) of the police standing order volume one requires that if a unit commander wishes to make any improvement or minor additions to the police structure, he should obtain estimates from the responsible ministry and subsequently submit them to the IGP through the regional commander for approval. \nContrary to the above, I noted that there were unauthorised structures within the housing areas for UPF officers. For instance, there were instances of officer \u201cself- constructed\u201d structures, including accommodation, toilets, kitchens and bathrooms. In other cases, I found instances of stalls which were blocking walkways. \nThe photos below depict the state of illegal self-help structures in the police barracks.", "metadata": {"headings": [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}, [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}], [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}]], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Nsambya Barracks", "Kasangati Barracks"]], "metadata": {"headings": [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Self-help structures at Ntinda Barracks", "Illegal Self-help Structures at Ntinda Barracks"], "type": "table"}}, {"content": "Encroachments have meant that previous pathways, driveways and recreational spaces are now occupied. In addition, installing utility lines such as sewage lines, water drainage systems, power lines, and water pipes poses challenges due to the presence of unauthorised structures. \n42 \nThe above self-help structures may not meet the minimum standards for the housing needs of police staff, and the encroachments may lead to the loss of police land. \nThe Accounting Officer explained that the issues raised came to the attention of Top Management and a team of officers were appointed in July 2023 to restore order in the barracks as per the Police Standing orders and the operations starting in Nsambya, Kibuli, Naguru and Kireka Barracks and the same will be cascaded to other barracks as per the plan. In the terms of reference such illegal structures are demolished and replaced with uniports. The PPP accommodation project will go a long way to solve most of these problems of accommodation.", "metadata": {"headings": [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}, [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}], [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}], [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}]], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 2}}, {"headings_1": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}], "page": 46, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to streamline the construction of structures within police barracks and ensure that only approved structures are established.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 2}}, {"headings_1": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}], "page": 46, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.6 Fencing of the Barracks Land", "metadata": {"headings": [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}], "page": 46, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The strategic policing plan 2021/2025 identified fencing as one of the strategic interventions to secure police land. I, however, noted that most of the barracks land country-wide is not fenced. Many times, cases of robbery have been reported at the barracks due to unlimited access by unauthorised people. \nThis causes security threats to the lives and property of police officers and makes encroachments and trespass very easy for the suspects. \nThe Accounting officer Explained that UPF prioritises surveying, titling, fencing and planting trees on all Police Stations/Barracks country wide:", "metadata": {"headings": [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}, [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}], [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}]], "page": 46, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i. \nThe Force carried out titling processing of 27 parcels of its land 2022/2023 across the country, Namely Olwalai PS Plt 2747 BK 6 in Soroti Butebo CPS Plt 1924 Blk 1 Butebo, Butebo Barracks Plot 1923 Bk 1 Butebo district, Kisozi PS Plt 117 BK 19 in Kamuli district, Nabiganda Plt 342 BK 3 in Namutumba District Amusia P/S Plt 36 BLK 4 Usuk Katakwi, Ngariam ASTU Plt 126 Blk 3 Katakwi, Aterai ASTU Plt 126 BLK 3 Katakwi, Rukoni Plt 168 BK 46, Rwamabondo Plot 168 Bk 46 & Kizinga Plt 103 BK 46 in Ntungamo, Aminit Plt 68 BK 6 ,Kamutur Station Plt 67 BK 6 & Kamutur Barracks Plt 68 BK 6 in Bukedea, Bangaladesh Plt 30 BK 2 in Amolator, Kyamutunzi Plt 34 BK 7,Kasaba Plt 45 BK 11 and Nyakasaba Plt 12 BK 53 in Kyenjojo,Okuda Plot 107 BK 3 & Angdingod Plot 26 BK 4 in Katakwi, Kangole Plot 21 BK 1 and Akobokobot Plot 22 BK 1 Napak,Mpeefu plt 6 BK 14,Kwikara 48 BK 10 & Kobushera Plt 13 BK 43 in Kagadi, Bufulubi Plot 968 BK 15 in Mayuge and Nyakakindo Plot 50 BK 95. Still a number of cadastral surveys have been made and titling processing ongoing as per available funds. \nii. As part of implementing the strategic policing plan 2021/2025 UPF Management undertook fencing of Nsambya Barracks, Kibuli, Entebbe, Bukasa and Parts of Naguru. However fencing works are to continue as per available funds. \n43", "metadata": {"headings": [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}, [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}]], "page": 46, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 2}}, {"headings_1": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise surveying, titling, fencing, and planting trees on all police barracks land to avoid encroachment and improve the safety and security of the staff and the barracks.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 2}}, {"headings_1": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.7 Private Institutions operating in Police land", "metadata": {"headings": [{"headings_0": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I inspected the barracks and noted that several institutions operate on UPF premises without any memorandum of understanding with UPF. For example, several schools are operating within different police barracks, but these schools do not pay any revenue to UPF. These schools admit students from outside but charge them equal school fees with the children of officers. Examples of such include; Elgon Primary School in mbale. \nThis implies that the schools are operating their private business within the barracks without considering the officers and their children in form of subsidised rates and bursaries, among other related benefits. \nIllegal Schools on Police Land (Elgon Primary School)", "metadata": {"headings": [{"headings_0": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}, [{"headings_0": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}]], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A Private Primary School in Hoima Barracks", "metadata": {"headings": [{"headings_0": {"content": "A Private Primary School in Hoima Barracks", "page": 47, "level": 5}}, {"headings_1": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Illegal private establishments without memoranda of understanding with UPF may lead to encroachment of police land and pose a security threat in the police barracks. \nThe Accounting Officer explained that a team has been appointed and they are streamlining the barracks management and the administration on private institutions\u2019 operations on Police land.", "metadata": {"headings": [{"headings_0": {"content": "A Private Primary School in Hoima Barracks", "page": 47, "level": 5}}, {"headings_1": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}, [{"headings_0": {"content": "A Private Primary School in Hoima Barracks", "page": 47, "level": 5}}, {"headings_1": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}]], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 2}}, {"headings_1": {"content": "A Private Primary School in Hoima Barracks", "page": 47, "level": 5}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that such private establishments within police barracks operate with MoUs signed with Uganda Police with clear terms and responsibilities of each party.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 2}}, {"headings_1": {"content": "A Private Primary School in Hoima Barracks", "page": 47, "level": 5}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "metadata": {"headings": [{"headings_0": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "An analysis of water consumption in a sample of barracks during the year against the number of police officers allocated to those barracks revealed that, on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day, as shown in the table below. \n44", "metadata": {"headings": [{"headings_0": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}, [{"headings_0": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}]], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing the average cost of water per officer", "metadata": {"headings": [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["Internal Affairs - Police (Gulu Barracks)", "Gulu", "1,287.82", "242", "5.32"], ["Jinja Main, Kimaka", "Jinja", "3,673.87", "400", "9.18"], ["Masaka Kimanya Barracks/Inspector General of Police", "Masaka", "960.16", "177", "5.42"], ["Police Barack", "Mbale", "581.71", "280", "2.08"], ["Mbarara Police Barracks", "Mbarara", "75.11", "205", "0.37"], ["Uganda Police Barracks Srt-1", "Soroti", "205.98", "139", "1.48"], ["Tororo Kwapa Rd Police Barracks 1&2", "Tororo", "784.32", "428", "1.83"], ["Kampala Nsambya Police Barracks", "Kampala", "4,467.24", "1,677", "2.66"], ["Kampala Naguru Barracks 3", "Kampala", "1,668.83", "597", "2.80"], ["Kampala Kireka Police Barracks", "Kampala", "604.05", "523", "1.15"], ["Kampala Jinja Road Barracks Kololo", "Kampala", "201.87", "180", "1.12"], ["**Total and Average**", "", "**14,510.96**", "**4,848**", "**3.04**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Account Name", "Area", "Sum of Total bills for FYR 2022/2023 (UGX Mn)", "Total authorized population in the barracks", "Consumption per officer (UGX Mn)"], "type": "table"}}, {"content": "The high average water costs per officer may partly be attributed to internal control weaknesses in the management of water utilities and illegal settlements and establishments in the police barracks that consume water billed on police meters and non-reconciliation of billed water costs against actual consumptions at the stations. \nThe Accounting Officer explained that: \ni. \nIt\u2019s regrettable that most of the water reticulations dates way back to precolonial times where the use of metallic GI pipes is evident everywhere.", "metadata": {"headings": [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}, [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}], [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}]], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ii. \nMost of our plumbing infrastructure have broken down due to rust in the pipes causing massive leakages especially at night, which is a reason for high consumption. \niii. \nAdditionally, the number of the personnel shown in the table does not reflect the true picture of our barracks inhabitants. When the spouses and children of the officers are considered, the population goes more than six times the one shown in the table. \niv. \nThe water tariff is being constantly changed in an incremental manner hence the increased billing. \nv. \nSubstantial funds are required to address these leakages, but the available money is always less than 5% of what\u2019s required.", "metadata": {"headings": [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 2}}, {"headings_1": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to conduct a thorough inspection of the plumbing infrastructure in the affected areas, identify and prioritise the replacement of rusted and leaking pipes with more durable pipes. In addition, the Accounting Officer should institute regular water consumption audits and a routine maintenance schedule for all plumbing infrastructure to identify and address potential leakages before they escalate and result in high water bills. \n45 \nI further advised the Accounting Officer to reconcile the discrepancies in the billed costs against the actual consumption with NWSC.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 2}}, {"headings_1": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 48, "level": 2}}, {"headings_1": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 48, "level": 2}}, {"headings_1": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}]], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16.2 Significant variance in trends of water consumption", "metadata": {"headings": [{"headings_0": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 2}}], "page": 49, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 6.1.1 of the Treasury Instructions, 2017 requires the Accounting Officer to put in place and maintain internal control systems to ensure that the organisation\u2019s operations are run effectively and efficiently. \nA trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%, as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 2}}, [{"headings_0": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 2}}]], "page": 49, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing consumption patterns of utilities over two years", "metadata": {"headings": [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}], "page": 49, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["72310119", "Shuuku Police Station", "Shuuku", "1.47", "0.15", "1.31", "850%"], ["13212286", "Police Fire Hydrant 1", "Kitgum", "1.38", "0.19", "1.19", "618%"], ["10715066", "Masaka Nyendo Police (Ssekyanzi Robert)", "Masaka", "60.88", "11.37", "49.51", "435%"], ["11610954", "Uganda Police Soroti", "Soroti", "78.58", "22.00", "56.59", "257%"], ["2143572", "Kampala Uganda Police Headquarters- Naguru", "Kampala", "545.88", "172.89", "372.99", "216%"], ["10617787", "Tororo Magola Police", "Tororo", "1.53", "0.53", "1.00", "188%"], ["21328235", "Safe City Cctv National Command Centre", "Kampala", "152.08", "53.12", "98.96", "186%"], ["10615984", "Tororo Children Reception Center", "Tororo", "3.26", "1.21", "2.05", "169%"], ["68800362", "New Police Station", "Kachumbala", "1.37", "0.53", "0.84", "160%"], ["11715842", "Uganda Force Police", "Arua", "33.50", "12.95", "20.55", "159%"], ["21207352", "Kampala Forensic Uganda Police Lab", "Kampala", "61.91", "24.47", "37.44", "153%"], ["10616586", "Nagongera Police", "Tororo", "7.37", "3.04", "4.33", "142%"], ["10614613", "Tororo Uhuru Drive Police", "Tororo", "19.44", "8.11", "11.33", "140%"], ["10612389", "Tororo Malaba Police", "Tororo", "124.28", "52.11", "72.17", "138%"], ["4389705", "Iganga Bulanga Police Station", "Iganga", "1.56", "0.66", "0.90", "136%"], ["69500242", "Luuka Nakabugu Police", "Luuka", "4.59", "1.96", "2.63", "135%"], ["10610599", "Tororo Malisiki Rd Police Station", "Tororo", "41.78", "17.85", "23.93", "134%"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}], "page": 49, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Account No:", "Account Name", "Area", "Total bills for the year FYR 2022/2023 (UGX Mn)", "Total bills for the year FY 2021/2022 (UGX Mn)", "23-22 Mn) (UGX. Variance-", "Percentage change"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}], "page": 49, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["19000785", "Kazo Police Station", "Rushere", "1.56", "0.68", "0.88", "130%"], ["64900900", "Mitooma Police Station 2", "Mitooma", "2.41", "1.08", "1.33", "123%"], ["11110490", "Kasese Barracks (2) Police", "Kasese", "74.06", "33.60", "40.46", "120%"], ["", "**Total**", null, "**1,218.89**", "**418.5**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Account No:", "Account Name", "Area", "Total bills for the year FYR 2022/2023 (UGX Mn)", "Total bills for the year FY 2021/2022 (UGX Mn)", "23-22 Mn) (UGX. Variance-", "Percentage change"], "type": "table"}}, {"content": "I further observed that there was an increase in UGX.800Mn (191%) in water bills from UGX.418.5Mn in 2022 to UGX.1,218.89Mn in 2023. The above trend indicates increasing water bills that may reach uncontrollable levels if not well managed by police management. \nThe Accounting Officer explained that while carrying out reconciliation with officials of National Water and Sewerage Corporation, many of these observations were noted in the financial year under review. \nIrregularity in the billings occurred between June to December 2022 and the concern was shared with them. Around the same time National Water and Sewerage Corporation\u2019s billing system seems to have malfunctioned hence these inconsistencies.", "metadata": {"headings": [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}, [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}], [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}]], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 2}}, {"headings_1": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to conduct a comprehensive reconciliation and verification process of the water bills for the period in question and collaborate with NWSC to ensure that any bills paid reflect the actual water consumption of the Police.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 2}}, {"headings_1": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 50, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 2}}], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. 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. \nIn 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 50, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 2}}, [{"headings_0": {"content": "Other Information", "page": 50, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 2}}]], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 2}}], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "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 Police Force. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \n47 \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the UPF\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the UPF\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 2}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 2}}]], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "My objectives are 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 ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}]], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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 my 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- 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 Uganda Police Force\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer'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 Uganda Police Force\u2019s ability to continue as a going concern. 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 Police Force to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- 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 is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "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. \n48 \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safeguards applied. \nFrom 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}]], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 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 govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Uganda Police Force with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material findings in respect of the compliance criteria for the applicable subject matters. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}]], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 52, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Kampala \n27 th December, 2023 \n49", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 52, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 52, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}], [{"headings_0": {"content": "AUDITOR GENERAL", "page": 52, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}]], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the approved budget - 1", " 2.0 Management of the Government Salary Payroll - 8", " 3.0 Management of detention facilities at the Uganda Police Force - 12", "Emphasis of Matter - 15", " 4.0 Contingent liability related to compensation for land occupancy - 16", " 5.0 Classified Expenditure - 17", " 6.0 Valuation of non-current assets - 17", " 7.0 Accumulation of Domestic Arrears - 17", "Other matter - 18", " 8.0 Assessment of Conditions of Health Management - 18", " 9.0 Management of transport facilities - 22", " 10.0 Conditions of the Police General Infrastructure - 25", " 11.0 Assessment of management of the Closed-Circuit Television (CCTVs) - 30", " 12.0 Assessment of Performance of the Marine Department - 33", " 13.0 Performance review of the Police Professional Standards Unit - 34", " 14.0 Assessment of the UPF\u2019s investigation mandate (performance CID) - 37", " 15.0 Assessment of the state of infrastructure in Uganda Police - 39", " 16.0 Review of management of water utilities - 44", "Management Responsibilities for the Financial Statements - 47", "Auditor's Responsibilities for the audit of the Financial Statements - 48", "Other Reporting Responsibilities - 49", "Report on the Audit of Compliance with Legislation - 49", "Appendix I: implementation of quantified activities - 50"], "page": 2}]} \ No newline at end of file