THE REPUBLIC OF UGANDA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COVID 19 EMERGENCY EDUCATION RESPONSE PROJECT (UCEERP) - MINISTRY OF EDUCATION AND SPORTS (GRANT NO. TF0B3597) FOR THE 9- MONTH PERIOD FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2021 OFFICE OF THE AUDITOR GENERAL UGANDA TABLE OF CONTENTS LIST OF ACRONYMS...........................................................................................................2 REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COVID 19 EMERGENCY EDUCATION RESPONSE PROJECT (UCEERP) - MINISTRY OF EDUCATION AND SPORTS (GRANT NO. TFOB3597) FOR THE 9- MONTH PERIOD FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2021......................................................................................................3 O p in io n ..............................................................................................................................3 Basis for Opinion................................................................................................................3 Key Audit Matter.................................................................................................................3 El Implementation of the Approved budget.....................................................................4 O th e r M atte r ......................................................................................................................7 O Printing and Distribution of Home Learning Materials...................................................7 Other Information ..............................................................................................................8 Management Responsibilities for the Financial Statements .....................................................8 Auditor's Responsibilities for the Audit of the Financial Statements..........................................8 Other Reporting Responsibilities...........................................................................................9 Report on the Audit of Compliance with Legislation .............................................................10 Appendix 1: Implementation of Planned Out-puts/Activities.................................................. 11 1 LIST OF ACRONYMS Acronym Meaning CEERP Covid-19 Emergency Education Response Project GoU Government of Uganda IESBA International Ethics Standards Board for Accountants INTOSAI International Organization of Supreme Audit Institutions ISSAIs International Standards of Supreme Audit Institutions LGs Local Governments M millions MDAs Ministries, Departments and Agencies MOES Ministry of Education and Sports MOFPED Ministry of Finance, Planning and Economic Development NAA National Audit Act, 2008 NCDC National Curriculum Development Centre PFMA Public Finance Management Act, 2015 PFMR Public Finance Management Regulations 2016 PS/ST Permanent Secretary/Secretary to the Treasury UGX Uganda Shilling USD United States Dollars 2 REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COVID 19 EMERGENCY EDUCATION RESPONSE PROJECT (UCEERP) - MINISTRY OF EDUCATION AND SPORTS (GRANT NO. TFOB3597) FOR THE 9- MONTH PERIOD FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2021 THE RT. HON. SPEAKER OF PARLIAMENT Opinion I have audited the accompanying financial statements of Uganda Covid-19 Emergency Education Response Project (UCEERP) which comprise the Statement of Financial Position as at 30th June 2021, the Statement of Receipts and Payments, the Statement of Budget performance together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In my opinion, the financial statements of Covid-19 Emergency Education Response Project (UCEERP) for the 9- month period for the financial year ended 30th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018, the Financing agreement, and the World Bank guidelines. Basis for Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Project 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. Key Audit Matter 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. 3 Implementation of the Approved budget On the 24th of April 2020, Parliament approved the annual budget for MDAs and LGs that contained the specific resource envelope allocated to each vote to implement agreed on outputs. Subsequently, the PS/ST issued a Budget Execution Circular that communicated the budget strategy, policy, and administrative issues to guide the budget implementation for the financial year 2020/2021. I am aware that the Covid-19 Pandemic continues to significantly affect the implementation of several activities. Consequently, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic. It is against this background that the implementation of the budget was again considered a key audit area during the office-wide planning for the current audit year. The objective of the Uganda COVID-19 Emergency Education Response Project is to support student learning in pre-primary, primary and lower secondary during school closures associated with the COVID-19 pandemic and ensure a safe reopening and student re-entry. To achieve this objective, the Project management planned to implement a number of deliverables under various programmes. A review of the project budget and work plan revealed that the project had an approved budget of USD.14,700,000 of which USD.14,550,943 (99%) was released for the entire project period of 15 months (26th September to 31st December 2021). The table below shows a summary of the key outputs of the Project for the financial year 2020/21. Table showing key deliverables for UCEERP for the financial year 2020/2021 Sn Details Actual (USD) Cumulative "000" percentage share of the total expenditure 1 Sub-component 1.1: continuity and equitable 4,340,916 80% learning 2 Sub-component 1.2: Support the most 335,005 87% vulnerable/disadvantaged group 3 Sub-component 2.1: support safe re-opening, 91,300 88% student re-entry and sustained progression in schools 4 Sub-component 2.2: capacity building for 47,388 89% resilience 5 Strengthen the capacity of education 133,809 92% institutions to respond to emergencies 6 Conduct a study and develop a COVID 19 247,449 96% education recovery plan 7 Component 3: project management, 198,261 100% monitoring and evaluation Total 5,394,128 4 The Project planned to achieve the deliverables through implementation of 16 outputs. I assessed all the 16 out-puts worth USD.14.7M representing 100% of the total Project budget for review and below are the findings; From the procedures undertaken, I noted the following: No Observation Recommendation 1.1 Performance of World Bank Receipts The Project budgeted to receive USD.14.7M (entire project Amount) out of which USD.14.55M was released, representing 99% of the budget. 1.2 Absorption of funds Out of the total funds received during the financial year under I advised the review of USD.14,550,943, USD.5,394,128 was spent by the Project Accounting Officer to resulting into an unspent balance of USD.9,156,815 representing an ensure that all funds absorption level of 37%. The unspent balance remained on the availed are absorbed project Account in Bank of Uganda. Refer to the table below; when the schools re- open. Year 2019/20 APP ESTREL-EASE Expenditure- 7Unspent % (A) (UGX (B) (UGX (C) (UGX (B-C) (UGX absorption billions) billions) billions) billions) I 14.55 14.55 5.39 9.16 37% The under absorbed funds were meant for activities that were not fully implemented by the end of the financial year, and these include; 1. Support safe re-opening of Schools (Schools grant to Public Primary Schools; 2. Support safe re-opening of Schools (Schools grant to Public Secondary Schools. The failure to fully absorb the funds was attributed to disruptions by the lock down occasioned by the Covid-19 pandemic. Failure to utilise all the available funds leads to failure to achieve the intended objectives for which the Project was set up. The Accounting Officer explained that the un utilized funds were meant for home study materials and school grants to prepare for safe reopening and student re-entry, which by end of the financial year had not taken place. 1.4 Quantification of outputs/activities Section 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months' work plans, outputs, targets and performance indicators of the work I commended the plans. Regulation 11 (3) of PFMR 2016 requires that a vote Accounting Officer prepares a work plan that indicates the outputs of the vote for the and management for 5 financial year; the indicators to be used to gauge the performance the good practice. of the outputs and funds allocated to each activity. To assess the performance of an output, all activities supporting the output must be quantified. I reviewed the extent of quantification of outputs and activities for a sample of sixteen (16) outputs with a total of sixty four (64) activities and expenditure of USD.5.4M and noted that all the sixteen (16) outputs with a total of sixty four (64) activities and expenditure of USD.5.4M were fully quantified. That is, all the sixty four (64)) activities (100%) within these outputs were clearly quantified to enable assessment of performance. 1.5 Implementation of quantified outputs I assessed the implementation of sixteen (16) outputs that were I advised the Ministry fully quantified with a total of sixty four (64) activities worth management to USD.5.4M and noted that: identify alternative sources of funds to * Fifteen (15) outputs with a total of forty five (45) activities ensure delivery of all worth USD.4.1M were fully implemented. The entity the outstanding implemented all the forty five (45) activities (100%) within activities and these outputs. ultimately achieve all the planned project * One (1) output with a total of nineteen (19) activities worth objectives. USD.O.287M was partially implemented. Out of nineteen (19) activities, the entity fully implemented twelve (12) activities (63%), the entity partially implemented four (4) activities (21%), while three (3) activities (16%) remained unimplemented. Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the Project did not implement the following planned activities despite having received the required funds; 1. Establishment of a Printery for the NCDC; 2. Procurement of sign language pamphlets and 3. Procurement of Classmates Appendix 1 refers. The Accounting Officer explained that the Project agreed on two activities to be dropped since they were found too expensive, that the budget was exceeded. It was further explained that the User department was requested to review the requirements to fit within the available resource envelope. 6 Other Matter I consider it necessary to communicate the following matter other than those presented or disclosed in the financial statements. * Printing and Distribution of Home Learning Materials On the 22/12/2020, the Ministry of Education (MOES) contracted three (3) firms to provide printing and distribution of learning materials at a total contract amount of UGX.21,240,963,014 as summarized in the table below: Contract Reference Description Contract Amount ____ ____I __ ____J _____ (UGXJ 1 MOES/SUPLS/20- Printing and distribution of learning materials in 7,104,630,459 21/00121 Central Uganda region-1,708,704 copies 2 MOES/SUPLS/20- Printing and distribution of learning materials in 7,962,140,272 21/00120 Northern and Western 2,122,222 copies 3 MOES/SUPLS/20- Printing and distribution of learning materials in 6,174,192,283 21/00121 Eastern Region(1,604,398 Total 21,240,963,014 However, a review of the implementation of the contract for the supply and distribution of home study materials revealed that, whereas the study materials were planned to be delivered at the respective beneficiary schools, there was no evidence collected by the Ministry confirming receipt of books by learners from their respective Head teachers despite learners being the ultimate intended beneficiaries of the home study materials. There is a risk that the reading materials may not have benefited the learners during the intended period which translates into the failure to achieve the project targeted objectives. Management explained that according to the Circular number 07/2021 issued on the 15th of February, 2021, the Head teachers were instructed to make and keep a record of the learners that had received the home study materials in their respective schools. It was further explained that through different virtual meetings with the District Education Officers, constant reminders were made by the Ministry to follow up Head teachers in their respective districts to ensure that learners received the home study learning materials. I advised the Ministry management to liaise with the District Education Officers to ensure that the home study materials are fully accounted for to ensure value for the money spent. 7 Other Information The Accounting Officer of the project 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. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. Management Responsibilities for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Project. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the project's 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. The Accounting Officer is responsible for overseeing the Project's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements 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. As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also; 8 * 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. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Project's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. * Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Project's ability to 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 Project to cease to continue as a going concern. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and 9 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. Report on the Audit of Compliance with Legislation In accordance with Section 13 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Project with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. 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