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J Democratisation, Justice And Peace Programmes

J Pader NGO Forum


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Audited Consolidated Fund Accountability Statement

For The Year Ended 30th June 2010

SEJJAAKA, KAAWAASE & CO.,


Certified Public Accountants.
31 Bukoto Street, Kololo
P. O. Box 7657, Kampala-UGANDA
Tel: + 256 - 41 - 540 648,
+ 256 - 31 - 263 287,
Fax: +256 - 41- 540 668
E-mail: cpa@africaonIine.co.ug
Website: www.cpa.ug
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Democratisation, Jllstice And Peace PrngrtUmnt.'5


Pader NCO Forum
Consolida ted Fund AccoutJtability Stateml!'lIt
ForThe Year Ended 30'~ Ju",~ 2010

TABLE OF CONTENTS

Page

]
List of acronyms---------------------------_"

1.0 Programme information------- 1

2.0 Auditors' report~--------------------------2

j 3.0 ConsoJid;lted Fund Accountability S t a t t : m e n t - - - - - - - - - - - - - - - - - 4 ,

'.0 Supplementary Information - - - - - - - - - - - - - - - - - - - - - - 1 2


l,
5.0 A&sel L i s t m g ; - - - - - - - - - - - - - - - - - - - - - - - - - - - - l <

7.0 Findings, implications and rel;"ommendation5;---------------~15

Sf!jjaaka, Kaawaase & Cn.


Certified Ptlblic Accountants
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Delllor.rati...ation, Justice And Pence Programmes


Pad" NGO Fonun
I COllsoJidated Fund ACCOfltJtability Sfatement
For The Year Ended 30 11, lIme 2010

LIST OF ACRONYMS

AGM Annual General Meetin~
i
BOD Board Of Directors

CBo, Civil Based Oq;aniziltinn:o;

esos Civil Society Organizations

DANIDA Danish International Developmcnl AgQl1CY (Denmilrk)

ir
DJPP Democratization, Justice <Ind Peace Programmes
-'
HUGGO Hum.m Right!;.:md Good Govemllnce Offke
-- .,
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Mo, Member Organi:-.ations

NDNSP National Districl.s Network Support PrOJ;ramme

NGOs Non - Governmental Orgimi7.ations

NSSF Nation,,1 Soei<ll Security Fund

OS! Opt!Il Society Institute For East Africa

PAYE P"y As You Earn

QAUM Quality AssuT;:\nce CertifiGltinn Mechanism

UGX Uganda Shillings

Sejjaaka, Kaawaase & Co. ii


Certified Public Accountants
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• Certified Public Accounlllnlll • Tel: +256414 S40S48178


31 i1ukclc :Jlreat, Kclc~ +2563122li.500lf..tl:IUO
P,O. Bo~ 7657 F= +~56414S40666
Kampala. Uganda E·mail; cpa@cfric;lonlina.Cl}.ug
_.cpa.ug cpa@cpa.ug

2.0 INDEPENDENT AUD1TORS' REPORT TO THE KINGDOM OF DENMARK ON


DEMOCRATISATION, JUSTICE AND PEACE PROGRAMMES PADER NGO FORUM
CONSOLIDATED FUND ACCOUNTABILITY STATEMENT FOR THE YEAR ENDED 30m JUNE 2010

We have audited th~ al.'COmpanying Consolidat~d fund Accountability Statement of Padl!I NGO forum for
the period 01>! July 2009 to 30111 June 2010, and a summary of significant accounting polici~s and other
explanatory not~s,

Management's Responsibility for the COMolidated Fund Accountability Statement

Management is responsibl~ for the preparation and fair presentation of the Consolidated fund
Al.'COunlability StaLemt!l1t in accordance with International Financial Reporting Stilndards. This
responsibility jnclud~s: designing. implementing and maintaining internal control relevant to the
preparation and fair presentation of the Consolidated Fund Accountability Statement that is free from
material misstatement, whether due to fraud or error; selecting and applying appropriate accounting
policies; and making accounting estimates that are reasonable irl the circumstances.

Auditor's Responsibility

Our responsibility is 10 express an opinion on the Consolidaled Fund Accountability Statement based on our
audit. We conducted our audit in accordance with InkmationaJ Standards on Auditing. Those slimdards
require that we comply with ethical requirements and plan and perform the audit to obtain reilSonable
a:>surance whether the Consolidated Fund Aa::ountability Statement is free from materiill misstatement.

An audit involves perfonning procedures to obtairl audit evidence about the amounts and disclosures irl the
Consolidilted Fund Al.'COuntability Statement. The procedures selected depl!nd on the auditor's judgment,
including Ihe assessment of the risks of malenal missl~temt!l1t of the Consolidated Fund Accountability
Statement, whether due to fraud or I!rrOf, In making those risk assessments, the iluditor considers inll!mal
control relevant to tne entity's preparation and fair presentation of the Consolidated Fund Accountability
Statement in order to Ql!sign audit procedures that are appropriale in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the entity's intemill control. An audit ~Iso includes
evaluating the appropriateness of accounting policies used and the reilSon;,bleness of accounting estimates
made by management, a5: well ilS evaluating the ov~raU presentation of the Consolidated Fund
Accountability Statement.

WI! believe that the audit evidence we have obtainoo is sufficient and appropriate to provide a basi:> for our
audit opinion.

Buis of preparal:ion of the CortSolidated Fund Accountability Statement

The Project's policy is to prl!pare the accompanying statement on the cash receipts and disbursements basis.
On this basis, the Project's receipts arc re<:ognized when received rather than when earned, and expensrs are
recognized when paid rather than when incurred.

~ Correspondent firm of Russell Bedford International


III!IIlJ www.rtIssellbedford.com
• Cel1lnGd PublicAcO:Ollnl811tl1 • Tol: .256 414 540646116
3\ I!u'a(a SI,e,,!, Kalal!> +256 312 '265001/263270
P,O. Ba~ 1657 F~~: +256 414 ~066&
Kampala. Uganda E-mail: C\l3@africauollim•.co.ug
www.cpa.ug ep~@cp;l.U9

Non - compliance to the Memorandum Of Unden;tanding

A vilriance reporl comparing the budgeted and actual amounts was not prepared as per the memorilndum
of understanding. Wewere unable to verify the utilization of funds disbursed to the FOT\lm.

Limitation of scope

We were unable to verify the validity, accuracy, completeness and existence of Ugx 1,660,000 in the
Consolidated Fund Accountability Statement. Ugx 1,660,000 is inadequately supported by third pilrty
supporting documentation.

Qualified Opinion

Except (or the clfeds of i1ny adjustments that may be necessary in respect of the above matters, in our
opinion, the Consolidated Fund Accountability Statement presents fairly, in all material respects, the
financial position of Polder NGO Forum for the period 01"' July 2009 to 30'" June 2010, for the year then
ended in accordance with the terms of agreements and complies with the basis of accounting described
above.

Report on Other Legal and Regulatory Requirements

The Terms of Agreements require that in carrying out our audit we consider and report to you on the
following matters. Except for the above, we confu-m that;

• We have obtained all the information and explanations which to the best of our knowledge and
belief were necessilry for the purposes of our audit;

• In our opinion proper books of aCUlunt have been kept by the FOT\lm, so (ar as appeilrs Irom our
examination of those books; and

• The Consolidated Fund Accountability Statement is in agreement with the books of acrount.

PLOT 31, BUXOm STREET


P.O.BOX 7657
KAMPALA

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; ., . Correspondent firm of Russell Bedford Inlemational
www.russ~lIbedford.com
I Democmtisation, Justice And Pl'ace Programmes
Pader NGO Forum
.I, ,,I Consolidated FWld Accollntability Statement
' ..
FOT The Year Elided 30'~ June 2010
,1 3.0 CONSOUDATF.D FUND ACCOUNTABILITY STAnMENT
I i
Actual Budgeted Utilization Atwal
:~II
UGX UGX % UGX
Noles 2010 2010 2009
--,, Balance B I Forward
! BalaIlce 81 Fonvard 01" July - DJPP 795,600 22,974,250
Bohmrp HI Fnrw"rc! 01"' July - OSI

Balance B/Forward 01" July- Trocain~ 64,965,205


69,436,990
65,7(0)105
92,4.1l,240

IncomeIReceipls
Programme Funding - DJPP 3.2.1 53,764,875 22.,375,000
,i Programme runding - OSl 3.3.1 67,328,420

Programme founding Trocaire 3.4.1 49,914,945


92,901,652
171,008,240
115,276,652
I Tlltal Funding 236,769,045
207,687,892

Fund Application

Fund Application - OJPP 3.2 49,141,436


44,553,650
Fund AppliOltiQn - 051 3.3 31,194,700

Fund Application- TrO(~ain~ 3.4 114,217,274


---
97,373,437
Total Fund Application (194,553,410)
(141,927,087)
Surplw Conned Forward 35 42,215,635
65,760,805

Management ilpprov~d Ih~ Fund Accountability Stalement on its behalf by:

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- ...; ...'.....Coordinator 0.1./9. lu7..r... 2010

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PADEI"Z NCO FOPUM:

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PROGRAMME
COORDINATOR

Sejjaaka, Kaawaase & Co. 4


Certified Pllblic Accounta'Jts
Df!lnocratisation, J1Istice And Peace Programmes
Pader NGO Fonlln
Consolidated Fund Accolmtability Statement
For 11Je Year Ended 30th June 2010

3.2.1 DJPP Funding

Funding reprcsQf\ts amounts received from HUGGO ­ DANIDA DcmoCTillUation, Justice and Peilce
Progr.-unmcs (DJPP).

Actuill

i 30111 June 2010

,I Dilte received
UGX

DJPP DisburscmQf\(
28'" September 2009
29,164,000

NDNSP Disbursement Ug~nda NGO Forum


12'" March 2010
24,580,875

1
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Demorratisaticm, Justice And Pp.arp. PragrlUnmes
II Pader NCO Forum
U CutJ50lidated FUlld Accountability Statement
Far The Year Ended 30111 June 2010

.
! 3.2. DJPP Fund ApplicatiDn
Actual Budgeted Utilization Actual
UGX UGX % UGX
Note5 2010 2010 2009
"Dab-nee BI Forward O1'l July - DJPP 795,600 22,974,250
InC'omeIReceipts
~ovammcF~dmg-DWP 3.21 53,764,87~ 22,375,000
,
. Total Funding 54,560,475 45,349,250
Fund Application
Accommodation 278,000
Adminis(rOlt1un 1,020,000 720,Oao
Bank Charges 203,036 155,700
Board Meetings 2,308,200 2,848,300
Borrowed by TWc;lirc Account 4,506,600
Communication 647,000 1,032,000
Computer Maintenance 860,000 1,330,000
Field Allowances 12,000
Fucl- Generator and Maintenance 685,100 355,200
Fuel- Molor Cycle and Maintenance 1,609,500 1,522.600
HilU Hire during training 245,000 115,000
]oinl.'l Accounts TransEer After 5,937,400
Separation Of Accounts
Meals 632,100 917,200
Newspapers 224,800
Office Cleaning 155,000 585,200
Office Equipmcnts 477,000 544,500
Office Stationery 565,900
OfficcTea 43,400 293,600
Organj7~,tion and Development 1,014,400 600,000
Photocopier Maintenilnce 1,020,000
Phutocopy and Printing 1,344,900
Radio Announccmcnb; 20,000
Radio Talk. show 60,000 300,000
Refreshment 303,600
R"" 4,380,000 4.800,000
Salaries 13,271,000 15,918,000
Stilff NSSF Ulntribution 3,060,000 3 r "il0,OOO
Staff P AYE contribution 3,462,000 3,462,000
StaffWelf;\rc 1,975,600
Stiltionery 940,8.50
Transport and Pe~diem 5,265,000 2,665,000

Tolal Fund Applicalilln (49,141,436) (44,553,650)

5urplus Carried Forward 35 5,419,039 795,600

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'J CCJnsolidated Fund Accrnmtability Stateuumt


For The Year Emled 30'~ jlme 2010

No~es to the Consolidated Fund Accountability Statement

3.]. Basis of accounting

r
_I The Consolidaled Fund Accountability Statement is prcp,lfcd on a Cilsh basis. Funding is recorded when
received and all ex~nscs are recorded when paid.

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Certified Public ACCfUtJJtants
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Dp.mocratisation, Justice And Peace Programmes
Pader NGO Frmlln
ClJnsolidated FltlldAccOImtability Statemerlt
For The Year Ended 30,k ]fme 2010

J 3.3. Trocaire Fund Application


Actul1
UGX
Budgelcd
UGX
U~liz.a~on
%
Aetual
UGX

,I
1 Babncc HI Forward 01" July­
Nates 2010
69,436,990
2010 2009
73,908,775
lncomc1Rcccipls

, Programm", Funding
Tolal Funding
3.3.1 49,914,945
119,351,935
92,901,651
l!i6,810,427
i Fund Appljcalion
ACCOmn\lldaLlun 2,72ltOllLl 4,460,000
Ann\.l;a! Report Production 1,500,000
Audit Fees l,050,OOU 700.1)00
Bank Charges 137,965 236,672
Banner 670,000
Camera ilnd "Balh-ric,; 9",500 541,200
Communication 6!:i8,5ll6 972,400
hcililalor~' Fees 4,830,000 1,450,000
Field Allowances 540,000 2,542,000
Fuel- Generator and Maintenance I,OBO,500 371,650
FUI'I- Motor Vehicle and Maintenance lO,3G4,900 8,947,'100
Granl5 to CBDs 20,000,000
Hall Hire during ITili";,,g 620,000 600,000
Hire Of VMiclc 1:W,000
Internet Maintenance I,OBO,OOO
Joints Accounls TraIl5fer After s..parOluon Of 7,627,600
Accounts
1.iIptop Compul~ Procurl!Dl""t 1,400,000
Live Radio Talk - District Councillorn 2,400,000
Meal... 12,554,000 8,722,SOO
Mobili'l.ation 55,000
Molor Vehicle Service 8,083,365
Olficl' Stationery 1,846,.300
Photocopy ilnd rrinling 1,311,900 1,996,650
Radio Announcf11wnl.s 60,000
Radio Talk show 2,160,000 4,082,SOO
Report l'roduction 307,SOO 100,000
Refre~ment 2,330,SOO 1,431,900
Refund tD Memb~rship fc"," 2,452,200
Salaries 16,546,7SO 14,277,000
Solar Panel Installation 863.so0
Solar Panel Procurement 6,7611.000
SUpporl to Football 1,220,000
Staff NSSF contributiDn 2,872,7S0 2,450,250
Staff PAYE contribution 1,426,5ll6 2,431,000
St:lff W.,lfar.,
Stationery 1,7211,200
Transport and Perdi.,m 17,469,090 14,821,250
T - ~hirl.s 4,621,000
TOI..1Fuod Application (118,689,059) (97,373,437)
SUrplU6 Carried Fonvard 662,876 69,436,990

Sejjuuku, Kuanlaase & Co. 8


Certified Public Account,mts
Dl'7nOCTatisation, Justice AlId Peace Programmes
Pader NGO Fortlltt
Consolidated Frmd Accountability Statement
For n,e Year Ended 301~ June 2010

3.3.1 Troc:ri:re Funding

Funding represents amountsreceiwd from Trocaire - Ireland


iI Amuunt

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30lb June 2010

Date re~l:ived UGX

Trocaire Disbursement 15lh March 2010 49,9]4,945

4!J,914,945

SejjtJaka, Kaawaase & Co. 9


Certified Public ACColmtants
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De11loC7'atisa Hon, Justice And Peace Programmes


Pader NCO Fonlln
I CotJsolidated Flmd Accountability Stutt:Jnent
For TI,e Year ElIded 30'~ JUlie 2010

,,I 3.4. OSI Fund Application


AduOlI
UGX
Budgeted
UGX ,.
Utilization
.,
Atlual
UGX
Notes 2010 2010 2009
Balance 8/ Forward 01" July - OSI
IncomeIReceipts
PlOgrilmmc Funding :U.l 67,.328,420
Total Funding 67,.328,420
Fund Application

Bank Chllrglos 157,900


Communication 826,000
Facilitators' fees 595,000
Field Allowances 1,450,000
Fucl- Ger'lerator and Maintenance 80,000
Fuel- Motor Cycle and Motor Vehicle 2,535,000
Hall Hire during lraining 100,000
,i
, Internet - Airtime 180,000
Landline Telephone 65,000
Lap top Computer 1,250,000
Meals 1,820,000
OfficcTcll!phone - Airtime 400,000
Ollice Stationery 310,000
Photocopy and Printing 49,400
Radio Announcements 20,000
Rildio Talk show 4,300,000
Radin Talk Show Panelists 3,900,000
Radio Talk Show - Recording 300,000
Rapoturc 100,000
Refreshments 1,376,400
Salaries 5,130,000
Transport and Pcrclicm 6,250,000

Total Fund Application

SlllplU5 Carried Forward 35 36,133,720

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Sejjaaka, KaQ1UQaSe & Co. 10
Certified PllblicAceolmtants
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PadEr NGO Fo",,"
Consolidated P,md Accom.tability Statement
FOT The Year Ended 30110 bme 2010
,,,
. , 3.4.1 nSf Funding

Funding represents amounts received from Open Society Institute For East Africa
Amount
301ll June 2010
Date received UGX

OSI Disbursement 25'" Septl;'mbcr 2009 31,285,400

OSI Disbursement Z2n~ June 2010 36,043,020

67,328,420

.J
I 35. Consolidated Surplus Carried Forward

This is represented by:­

, Cash at DFCU Bank (Uganda) Umiled - Pader Branch; Account Number 01053500222846 ­ 6,751,539
~

DJPP

(Less) Unliquidated Obligations; Salaries - DjPP (1,332,500)

Cash al Bank - 051; DFCU Bank (Uganda) Limited, Pader Branch· 01403500246222 36,133,720

Cash at Bank- Trocaire; DFCU BilnX. (Uganda) Limited, Pildcr Branch· 01403500243494 662,876

3.6. Reporting currency

The Consolidated Fund Accountability Statement is presented in Uganda Shillings.

3.7. Country of operation

H UGGO is resid~t in Uganda and was formed in the year 2000 to uperate under the Royal Danish
Embassy. The Danish operational guidelines ilnd the laws of the Republic of Uganda govern it.

Sejjuuku, Kaawaase & Co. II


Certified Public Accoulltatits
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Defnocratisatiou1 Justice Aud Pl!ace Prografnmes
Pader NGO Fan/m
CO'JsolidQted Hmd Accolmtability Statemimt
For The YCQr Ended 30111 JIlne 2010

] 4.0 Supplementary Information

4.1 Background

Pader NCO forum is an umbrella organization for Civil Suciely Organizations in P"der DisLrict. It rl;'gistl;'rl;'d
as a non - partisan I profit making network. It has a progressivl;' number of 78 member organizations. It was
established in 2002 to be a platform for civil society organizations in the District to share informiltion and
engAgt' with 10CilI leaders and ui!vt'lupment partners in polky formulation, reforms, i.1llpll;'lIlenlati(IO i1nd
ruonitoring fur increased bendit tu the poor community in Pader District. Trocaire, East AfriUt Regional
OIli~ and Open Sucil;'ty Initiative For East Africa a1sn started supporting the project.

4.2 Project Objectives

• Enhance institutional goveman~ capacity of POlder NGO Fomm ilnrl its members for realislic
democratic practices;

• Strengthening the capacity of member of Pader NCO Forum for effective mobilisation uf its
constituents for conscious engagement and participation in policy and governancl;' processes in the
district;

• Estilblish a functional dala base for influencing policy design, reforms, implementation and evident
based advoCilCY works and;

• Strengthen the relationship, networking. and engagement between Civil Suciety Organizations,
deveklpment partners and local govemml;'nt for formal and easil;'r access to information,
meaningful parlnership and meilningful fulfillment of commitments.

4.3 VisioYl

Conscious pilrticipation of civil society organi7.ations in poverty reduction processes through the
i1ppliCiltion of human rights principles.

'1.4 Mission

Coordiniltion and facilitating civil socieLy organizations for dfectivl;' and efficient engagement for good
~overnilnO! and clevelopml'nt proceSSI!S.

4.5 Project Goal

Good governance, dfective service delivery, political, sociill and economic transformation attained.

4.6 Project Purpose

To build the capildty (Organizational/Institulional) of member organizatiuns and community to deliver and

uemand fur good governance and participilte effectively in development processes in POlder District.

Sejjaaka, Kaawaase & CD. 12


Certified Pllblic Accollntants
Democratisation, Justice And Peuce Programmes
Pader NGD Forum
Consolidated Fund AccomJtability Statement
For The Year Elided 3011l June 2010

4.7 Eligible Activities

• Capacity building through reflection. knowledge I infonnation sharing, Iranseer and dialogue
based on the assessment recommendiltions;

• Radio talk shows and debatcs;


• Regulilr visits to member organizations til assess performance and what kind of support they
require externaUy;

• AGM and BoD meetings;


I
J • Engag~ment and partnership meetings with local governments and development partners on key
policy and advocacy issues and;

• Awareness creation on QuAM and establishment of district QuAM Committee.

Sejjaaka, Kaawaase & Co. 13


Certified Public Acc011t1tants
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LJ Consolidated Fund ACCOu"tability Statement

For The Year E"ded 30n ]Jltze 20lfJ


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ASSET LISTING

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Consolidated Fund ACCOlnttability Statement
For The Year Ended 30Th June 2010

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6.0
FINDINGS, IMPLICATIONS AND
RECOMMENDATIONS

Se.jjaaka, Kaawaase & Co. 15


Certified Public AccOiltIta'Jts
DP.lnocratisation, Justice And Peat:e Programmes
Pader NGO Fornm
Consolidated Fund Accountability StateltJf!fJt
For The Year Ended 30110 JUlie 2010

6.0.] Surplus carried FOlWard • Trocaire

Finding

The surplus carried fOlWilrd (or Trocaire amounting to Ugx 662,876 docs nut reconcile with oue reviewed
surplus carried fOlWard of UjopC 397,126. The Consolidilted Surplus Carried Fonvard is overslillcd by U~x
267,750.

Implication

The Con!>olidnted fund Accountability Slal~1I11"nl llol'S not present (airly, in all milterial rcspl'(js, the Fund

position of rader NGO Forum for the period 01" July 2009 to 30'" June 2010.

Recommendation

Managemenlshould ensure that surplus carried fOIWOltd of the Fund ACC'Ountability Sliltemeni is accurately

carried fOlWard in a current Fund Accountability Slatement Period.

Management response

We had reCOlldled our books ofaccounts befOTe 30111 JUlie 2010. This is the re.:lSml for oDerst.:lLi'lg by Ugr 267,

750. We shall ellsure that .:Ill dosing bal.:llJCe5 I surpfl.lS carried forward are accurately recorded ill ev~
Fund ACcDulltabilily Period.

6.0.2 Non -compliance to the Memorandum Of Understanding

A variance report comparing the budgeled and actual amounts was not prepared as per the memorandum
of understanding.

Implication

We were unilble Lo verify the Ulilization of funds disbursed to the network.

Recommendation

Management should ensure that the Memorandum of Understanding is regularly adhered to.

Management RC!lIponse

We regret the omissioll ofthe Dariance report. We promise to prepare the report regularly ill the future atld
make tlvailable to illtlependnlt atenJal reviewers Whellever requested.

Sejjaaka, Kaawaase &' Co. 16


Certified Public Accollntants
Democratisatiotl, Justice And Peace Programmes
Pader NGO Forum
Consolidated Ftmd Accountability Statement
For The Year Ended 30n Jrme 2010

6.0.3 Inadequa~ely supported expenditure

Finding:

The following expenditure did not reconcile with third party supporting docwnents.

Payment details Amounts as ~ Amounts


third party inadequately
supporting supported
documents

UGX UGX
D PP
Vr11215; 09/07/09; Ugx 520,000; Per diem during board meetirtg. Minutes - (520,000)
of !he board meelinl! were not availed to us for review.
Vrtl240; 22/08/09; Ugx 215,000; Pt:r diem for fmance oouunillee meeting. - (215,000)
Minutes of the committee meelinj! not availed to us for review.
25/08{09; Ugx 120,000; Refund to Trocaire A/e. No payment voucher was - (120,000)
raised and authorization did not take nlace.
Vrl1 667; Ugx 625,000; 24/04/10; Board costs during board meeting. - (625,000)
Minutes of the bnard meetinf!: were not availed to us for review.
3j05/l 0; Ugx 180,000; Computer cartridge. No payment voucher W<lS - (180,000)
raised and authurized. No third party :oupporting documents availed to us
for review.
Grand Tot.a.l - U,660,OOO)

Impliution

We were unable to verify the validity, accuracy, p.xislence and completeness of Ugx 1,660,000. 1ltis could

result into errors, irregularities and fraud in the Fund Application of the Project.

Recommendation

Management :ohnuld ensure that amuunts disclosed in the expenditure reports regularly reconcile with third

party supporting documents.

Recommendation

Management should ensure that all expenditures reconcile with third party supporting documents.

Management response

Voucl1ernumber Response I
Vrl1215 and Vrl1 240 We shall look the minutes alld attAch them.
Vr#667 III future, we will ellSllre that all dQcumellts are comnlete berort: filii"".
,
03105110 This happlmed dllrillg the tralt.~itimJ period fUld liD proper ffOCllmellts were attached. We shall
ellSllre that the records are put rillht.

Sejjaaka, Kaawaase & Co. 17


Certified Public Accollntants
Democratisation, Justice And Peace Programmes
Pader NGO Forum
Consolidated Fund Accountability Statement
For The Year Ended 30110 June 2010

6.0.4 Asset engraving

Finding

The following assets were not engraved by either the project names and lor initials.

• Two office leather chairs;

• Tripple office leather chair;

• Two Boardroom tables and;

• Computer desk.

Implication

Recovery of the assets in Uise of theft or burglary bcaJmes difficult.

Recommendation

Management should ensure that all project assets are engraved with the project's names and I or initials.

Management response:

We wi11 elJgr"ve them bejore e"d oj2010.

Sejjaaka, Kaawaase & Co. 18


Certified P"blic Accountants

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