DCG.287/346/01
13I December, 2018
The Rt. Hon. Speaker of Parliament
Parliament of Uganda
Kampala
REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE
MUNICIPAL INFRASTRUCTURE DEVELOPMENT PROJECT FOR THE FINANCIAL YEAR
ENDED 30TH JUNE, 2018
In accordance with Article 163, (4) of the Constitution of Uganda 1995 (as amended), I forward
herewith audited Financial Statements of the above project for the financial year ended 30t'
June, 2018 to ether with my report and opinion thereon.
John F. S. Muwanga
AUDITOR GENERAL
Copy to:    The Inspector General of Government, Kampala
The Hon. Minister of Ethics & Integrity, Kampala
The Permanent Secretary/Secretary to the Treasury
Ministry of Finance, Planning & Economic Development
The Permanent Secretary, Ministry of Lands, Housing, Urban Development
The Accounting Officer, Ministry of Lands, Housing, Urban Development
"     The Project Coordinator, USMID
I



THE REPUBLIC OF UGANDA
REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE
UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE
DEVELOPMENT (USMID) PROGRAM
FOR THE YEAR ENDED 30T"1 JUNE 2018
OFFICE OF THE AUDITOR GENERAL
UGANDA


TABLE OF CONTENTS
LIST OF ACRONYMSOFA.R_ .......
O p in iono........ . ....  . . .  ..... .  . .  ......n... ...  .   . ... ....  3
Basis  of  O pinion... .... .....  .. ...  .  ........
Key  A udit  M atters  .....  .........  ....... - --.............    .  3
Other  Matter. .......... .......                                       4
*   Under-absorption of funds by the Municipal Councils (MCs)  ......  ........_4
Other Information                        ... ..........                    5
Responsibilities of the Accounting Officer for the Financial Statements.......................... 5
Auditor's Responsibilities for the Audit of the Financial Statements ........ 6
Other Reporting  Responsibilitiesse  ............................


LIST OF ACRONYMS
Acronym    Meaning
GOU        Governnent of Uganda
IEC        Information, Education and Communication
INTOSA    International Organizaton of Supreme Audit Institutions
ISSA       International Standards on Auditing
NBI        National Data Transmission Backbone
EGI Electronic Government Information
PFMA       Public Finance Management Act, 2015
TAI        Treasury Accounting Instructions
UGX        U-ganda Shillings
USMID      Uganda Support to Municipal Infrastructure Development (USMID) Program
FlY        Financial Year
MDA       'Ministry, Department, and other Agencies
IDA        International Development Association
PSU        Project Support Unit
IFMS       Integrated Financial Management System


REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA
SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT (USMID) PROGRAM
FOR THE YEAR ENDED 30TH JUNE, 2018
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion
I have audited the accompanying financial statements of the Uganda Support to Municipal
Infrastructure Development (USMID) Program for the year ended 30th June 2018. These
financial statements comprise of the statement of financial position, the statement of financial
performance, and cash flow statement together with other accompanying statements, notes
and accounting policies.
In my opinion, the financial statements of the Uganda Municipal Infrastructure Development
(USMID) program for the year ended 301h June 2018 are prepared in all material respects in
accordance with IDA guidelines and the cash basis of accounting as described under Note 2.0
to the financial statements.
Basis of Opinion
I conducted my audit in accordance with International Standards of Supreme Audit Institutions
(ISSAIs). My responsibilities under those standards are further described in the Auditor's
Responsibilities for the Audit of the Financial Statement's section of my report. I am
independent of the Program in accordance with the Constitution of the Republic of Uganda
(1995) as amended, the National Audit Act, 2008, the International Ethics Standards Board for
Accountants Code of Ethics for Professional Accountants (Parts A and B) (TESBA Code), the
International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other
independence requirements applicable to performing audits of Financial Statements in Uganda.
I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in
accordance with other ethical requirements applicable to performing audits in Uganda. I
believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis
for my opinion.
Key Audit Matters
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. I have determined
that there are no key audit matters to communicate in my report.


Management explained that the funds were meant for implementation of project
activities up to December 2018 when the project is scheduled to end.
I advised managemenlt to review the project progress with a view of fast tracking its
activities and enhancing the PSU absorption capacity.
Other Information
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.
In connection with my audit of the financial statements, my responsibility is to read the other
information and, in doing so, consider whether the other information is materially consistent
with the financial statements or my knowledge obtained in the audit, or otherwise appears to
be materially misstated. If, based on the work I have performed, I conclude that there is a
material misstatement of this other information; I am required to report that fact. I have
nothing to report in this regard.
Responsibilities of the Accounting Officer for the Financial Statements
Under Article 161 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 USMID Program.
The Accounting Officer is also responsible for the preparation of financial statements in
accordance with the requirements of the Public Finance Management Act 2015, and the
Financial Reporting Guide, 2018, and for such internal control as management determines is
necessary to enable the preparation of financial statements that are free from material
misstatements, whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the
Commission's ability to continue delivering its mandate, disclosing, as applicable, matters
related to affecting the delivery of the mandate of the Uganda Support to Municipal
Infrastructure Development (USMID) Program, and using the Financial Reporting Guide 2018
unless the Accounting Officer has a realistic alternative to the contrary.
5



Evaluate the overall presentation, structure and content of the financial statements,
including the disclosures, and whether the financial statements represent the underlying
transactions and events in a manner that achieves fair presentation.
I communicate with the Accounting Officer regarding, among other matters, the planned scope
and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that I identify during my audit.
I also provide the Accounting Officer with a statement that I have complied with relevant
ethical requirements regarding independence, and to communicate with him/her all
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 sections 19 (1) of the National Audit Act, 2008, I report to you, based on
my work described on the audit of Financial Statements that the activities, financial
transactions and information reflected in the financial statements that have come to my notice
during the audit, are in all material respects, in compliance with the authorities which govern
them.
John F.S. Muwanga
AUDITOR GENERAL
10t" December, 2018
7


The Accounting Officer is responsible for overseeing the Commissions' 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 the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain
professional skepticism throughout the audit. I also:
*   Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, design and perform audit procedures responsive to those risks, and
obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.
The risk of not detecting a material misstatement resulting from fraud is higher than for
one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control.
*   Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the Program's internal control.
*   Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by management.
*   Conclude on the appropriateness of management's use of the going concern basis of
accounting and, based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast signiflcant doubt on the Program's
ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required
to draw attention in my auditor's report to the related disclosures in the financial
statements or, if such disclosures are inadequate, to modify my opinion. My conclusions
are based on the audit evidence obtained up to the date of my auditor's report. However,
future events or conditions may cause the Uganda Support to Municipal Infrastructure
Development (USMID) Program to fail to deliver its mandate.
6


'..verFIntf the RepubIof UgJd
oinistry of L  Sds, h ousing and Urban )evelopment
Uganda Suppon to Municipal Iiurastucti Developmi (1 SMID) Pogram
Tl1IIE REPUBLIC OF UGANDA
MINISTRY O0 LANDS, l IOUSING AND UIZIBAN
DEVIL OPME hNT
UGNADA SUPPORT -T) MUNIC1PAI INFRASTRUCTURE
DEVIT OPMENT (USMID) PROGRAM
ruh Yard1 iadeal St eCnc 218S
Ifori i bec Yca 1- liindel 30 j uniiie 2018



Mi ni stry of] 'ands,, I lo ii si ng wid                                           LA-Imii De-, clopine ti t
t i-anda )upport io Municipal Ilifi.ýisti,ii(-tìír(, Developinent (US1\11D) Prograni
ýtý(  I A  L  rA  H  ( :-p o [ u  jý il I i I  r,  d  t jí1,  A ,  I ì I i:  i::"  t.,v ;-          ..  ..................  ................  .  ......
...  .......     .........  .     ......  .....  .  .................  . .  .....  .  ..  ..  ..
...... .......                                       ì
.............  -  ................                ..... ........  .............                        ......  .
.  ....  ............  .......                    ...................  ........  -
..  ......  ....                    ................ ........ ..  ...  ...  .  .....  ..  .  .... ........... ... .  9
A k                  v -,  lia l  io ll  M :Ilk  n lk       a l                                          ..............  .....  ....               ..  .  ................
j'li  S I  c (  1,  1;,                                                     .........  ....................  ..                ...........
ý1  C  o l-M r ilig  P o h k  c ,ý                              ......  .......                    ..................                                  ........
)1 be r  N 'o fe ',  [ o  t h e  1  n a lm  i;li  S i a lc M L  ]il                                       ......     ..............  ............                ....................
sial L-In   c ili  o l  co lli           Jjah  ilit ýc,ý  and                                ......                                     ........  ..................
Rank     Ret oli( iliat ì(m,ý and          hý<,t          h.mk ýn ý ollints- ...                                       ......



Mini stry of lands, Housing and Urban Deveopment
1ganda Support to  uniipal InfdrarUCIlte )evelopmnt (USIID) Progran
ST at nit ni Resinsiiliis o to [he Accournting OfIicr
T he irancial statoments ri ors kn pangen 9 t11 åhv hcn prep:ared in a rianCC xwith the
p i\Djs  ni   id   llic  M muc1 \l ngoile ni  Ai, 2015 (l  rli   l   Íinnciai si :itt lnt
ha\'e hven xepri'l ( ih iidt icei  tcsh hairis I iw'ouning amn  13npy W  r e gxnraill,
ÄC'upr' c LI 1C0  ini g  [k-auuiC o 0 n le loili'sp l   nu r. U nelr  iut in ]  lod d  coch  haså  ni
ic.offli  1 ng x  i  lii  n s i podUC' fSisaS anel  liii C it os a' are  ruCog i.t] all
'pre'sentid inihsC l  sinn 1  cia vments
kn AccoirdicC m\l % proisäns (3 Sct-on -5 ald Schcdlå 5 of åi U Milåt 1ånancc
:1:1 ix i t l ni  h i''  0  whixx   I f un  th ait 1iounting l i 'r. ltiihcr, 1 am r so nisibk h li t  h
rgroi xt IInps'r ii's (Ii i  ii mcx'0 appriat ied 10 xl VOEC w0 xW iHam t1o ACCrunt'Iiiw
(Ier. 1m aIko i'Osidh  for au"1il$ing any werninkent nCc111   " h t y th oc and Ior
rcJn rlitnhng resoirs reikva hud  r t die I d  b vor n aeCout1, ofi v sot. H inally, i am
flspnsibåcä fr put ling in pion cI i(t  ss  ems of 1'isk irnagCo l and interria  ukitO1i in
rSccion 4 ( Lol i hu Act rve[årihe Avvotus n' (Aker i oelCer uno, ai ann mJ hdgul
PCfo IIAnCC Cr1  e   i \th ti li Scret'  l  h  1 tolit'hr i nu y   or uåc  sid  1 e   i hCM uilling
poi er in aklaVerr on   l   i Si,' o h  d i' \M  pin o ihurv f\u tor a l i  i i'r-
SCctioisi   0  ;And 81   ä ie 0h33(   rnspIrliraf  iv'i 1 3   r [ ni k,  o  preparC n it  l l)iii ha  ycA y
li ia<tl s 0 m3 ek ns  4  mny \at il  She iiI i ro  ihe T1ireasui r, and  Also  to  prCpare in
sUlit annuk nfSmOd skuallCts å liny xse 16 th  rS GejVa lor IL(lt and to Ile
'3 ±' 'c(tn ialr  1  ('(113 mill il  FCguired  l 111inanciale C\
1heA11. I IAVU IRoV dd,u d \lioprovidleral pnxwinsrionand e]tnAimis
nlavlh  reip-nred 11i n  nncci ll \\i h Shc,e hnanufil snuenu Ls-
Toi ffbc he, o[ inv Oeg anid InklihereCS hnaid wailernvenr awru- Wl  ihkrho
Iiivpi- rfor th h integå ty ml nsil      j (s rhr IMUS    sncn    sth
('0K n-I'' i  i  1u3  30n21 im 03'I 5'lii  lim|it'tn lisC n
.\ 1
I~ ~ o. ärr rUiLn
'Ish 1-
.... .... ....n \.



Ministry of ands, 1 lousing and UrKn )evelopmnn
17Iganda Suppon lo Nunicipal Infrasructure )evelopment (USMiD) Pgran
(Olmmentafy e 1 be inalial St afement s by ibe Aceouting Ofi cef
li ne ipa  t oxel C i I ob hu VetC11 SM Il) Irgfaim
le (åwmCnle el Pida ä   i01 represnlernad by te NWilrfy of -nirice, lliiil
1  . iei'  ]eveC ] D  ( \111IVDY  mIeCure  a l veng lenm  klcin  rim  ili  illerir nsio l
DCduIepinCni \ssxiamn (D \)i the lunc el SpCcaal Drwing Rights (1DR) 9T4 M\Iliän
(ljf oxiNal l  1  51   li   v0 In  tin  e i  yCiai in 1lC  1D0a XVänn)  Sappniä lem ycarifi pa!
IiFaLiiLUFIei  ICVC jlKPCVII (1 S [U T I jrali. I Io\vc\v , cluc 1 lvTCgn cciang e \ari  al i
hen i veCln SDR Ri nd USD,   lt ii l  I a  l pfiCcedS Ovcfr Ile pfojeel liK e linc redutede te 1k  1
|      l-,eni  Cl'Ce t in g c,\  Ii Ce  ei oss (  per c  r .  1be pet~in t   i  in g A,,_ ni  lcm in \vas
>iLmcd en 27  ?i*N 013 \\ as Je, arec] efluliw 4i11 0 1 eoer  20]. I1lie Program encucd on
X "une, 2018 and is k inC  een ]O IXrumhC 28
It  släml i  e 1 Innds, Iemili n  v1m1 ae\lpimnll > in  e eNCLunilliUL  A3ei iCV l ai j la,
Sepl    ro  N;li'ipld  ]i. it iie In\a0 e  (1  S21l1) InItSriiiii. a i   Inu ligfain
IDCvKl* nm nt (Ilb hr i VCi 1l  enhancc  Xh  inisliltlinal iapaCity af the  14  M nicipal 1 llal
mernlmiIi Vo iimaLnnvm iirl alviC sjuårry. i he Prograims C\CCtcd ojtucoics wc:
SITo g  hCled uapr il de  l pnliipil in  ilgiipl li leC ini i hc-,iia ldleglrc ay
Urhan 'lning ' and own s I-fCC r en LIC( )  g(.neat iOw
io   Dinre:e  in  l, il planied  llnhse11tt1c  Lmlleelld  by  lfie  Il1 parlicilpaing
X  l"i i a i å N l  ,  11x
iii)  h i di;aiiel  apa il fy 0i  \ I1 IL'  2 I Viban dlIe  l.pent, maa1geCiti   and U1ak
o  g p[mtl,I()'iIic i 1  l vc 1 1,1  i JD l J 0al Ín l  I-u  l 10 oKý 1,3 I-lR
[lm  \muiilng  (  )Íic  w[f  Niiì p l n  lIds, I lo lisinig  anid  L åhn  12mmieiŽ ni  is
lvl1Lii. lc  kor o\prål ' i'il  s pervi ml (1  S li ugen-ii  iCiiCle Ciielit-a l 1[l ii]  NIì M il  siT\ r 11d[
IHue  1-1   pic i  g  N Í,i [ :leCs el  . ul, Viet ofl   C Vul Jai, li mit 1. 1cm1nal  j in a, lira,
klmä- Msaka, Mbek W  MbUfam I Mämi , Sisni, and Tnfofr. The Eive yar pucL
f  Lm (n   in  ?Ol  1   11I  f   1 0 e lo   W c   lCeeiiilm , 'cll 20  as plalliCd. 1 I Cl. te
See  Lnll'iII lcers   le le  N11   pil 1 eml ic 'rin inalis are :iCe niiliIe  r al  11\Ni11
l .11 in e;lF'Ca 1 IL  l [sr Le>[3eli'e 'Oli.  ii  lCCIId'miCe WlilL hablie  ui:Íminme ALClut ll ie [mmx
(clIl CiI\\IlhIPLINe,
Kuy PerfOrnan Idh liän s
1 iii  I 11c  Irmlinis, peilp , t  I i L'  1 i\tl Släs  i.  Nil  (VåsiL5il de l  St  50
\Uppn ). The clin; Ulimen  si LloacCumuhlaed lpniuiJents 111111 Ile SXL Hlnk el
SPR gal X (leve r ku allv  pdellei 10 1 \  Ii UH \lälloD, heCncc an (d] åvki
el 1  IS [|.8 0 Millie dli lo Fem CxChange [ i hel tii  hävvei 1he pein Uffeney SloSDR A
i K, lu ni et  ~ =lY' L \ (i S  Ni      l    l'l
D Oiw  ihu \ 1 ýar  i-dC  \vie , 1bli  \\As a  |lap  lo  ý01  \ -isi."  Ìatn  and   Ir a
\aa1  m M                  OPPUìN ILS\ em(9 (1ÌS) \\v, C hk, h l lOa bou(  till a c:



�..   '                  <.._
I  4  ,.1 ~..,,   .   .. _1   ,  ....  ,   .   _  �   .  .  ...,   .  �  t,_  .  �   ,.     ..J.'�   i   .���.}
�`i1f1��i�1'1�  [)�  ��t11"i.(�S� ��Е)LЁ�i.���  `г1I1[l  C.�f"�Jг1Т1 1.lL:WC�O�7i�I�T7Z
-                           �.�,�;�гi�1д� �эи�эJ�г�rt ��71��Ti�iti��iaэь�! [гrfrr��trE�cturc• I3c•��с1<э�э�r���nt (t1;;ih��I11)} I'rп�����г�
1i71��3з'�77;г�i�.эг7 �•'�;r�•гl�� {C��I,ti1 �гr [Е7�� �f��] �1tг��э:`i����1Ёti�'.�,. 1�7 �I�:.1г�i1�i��C7, rс��г:гг����гt�iгll� гч[� `�1iI7i.�rr�� �Э[�
F                    ,
�
�.l'г1С(:�.,  11�11"=1�1�� a11t  111� 7!1€1  ��t'� �' (���1111.'C7l  1t�lCE.�C�l1lt1 i_i`]:W 4't':1'S .SL�t€-1.i''�  :�iЭ1С4 1t�€1`� 1�С:lГ С"i7P11�7 t'I l4?i7
Е��!' з4'i��, � L1€la',  �'' ? I;' .
]�:  �f1�:�  �lt�€ЭIiC'I]�7,�1�tia'S.  t�7г€'г  �1�;:г-  1 t.ьt!;�;�:1  Г�[�  u��;;;-�tC1ur,�  ��i)t4t1 г.}1�  7�1.��  J�1,1s  iIг  ��?  ��[tt€Эii�i!��.��I
{  (7ll€7Г1�� Ii! �1ц���7.4�; С'[}I}�`7"���11 Е.` �';'11��7 �i�� all'`:3�]a7']�"� tiLlC�7 Ll5 54?�.L1- �l�.;�7I €17�, ?�1 <l�if l!'kdl S.  � �lC'�',  �i � �';
�_,_�€�тс77��€7��г'с1'гг7 �.Е1 t���� •) "1'[I€п?4'i��.Iftti4w��(� 1 �Э€'i� 1'4,rt�<�IЭ, С��€1L€, }�f�aim�I, Ji€Эj�z; 1 €€ �z, ���I�L�4I�<а, �`�,-1h�,1l,_�,
`�.11-�:Iг�I€-а. �Iи7t[ �г.7г`г}ti. ��1�iYG� 11.€.€nг�;'i'��Iiit�i�•.� �7€�;�ги�I, 1_г7r�Э7f��� ггI7�1 f�1��'47 yt�,I€'t�4_г! гt,€7stг'Ilcaгf,€7 гЭf
т,.г ;i ���.I-�tiw �� 1��ii�� '�,iг�I~ ;�, �.:�Е��иn;;_iC��,�'itt� ~���.:�сfЭ€�I��'ct�ilЭ� t�17c' l-чtl� t�сг�€7тi�т��Е 5��1цсI7 iC с17г77э77га7Е-�'1l
;z1. ��7г'�.��1 �г.7n s7f il���,_  f'�  _����.Ir7i  г   �''� I�'���.�11гг7i.����гг�it� ti���гь� t��c�t�1�1I7�� tЭ€�� �f7.tЭhr г�,7ас[ I€г,i�.�� I€�Qi7=� г.i7r
,         А
�з.г�.��г-� :гу г1: 17�rc[ с�,7���_€��'�_���'4.г ЕЭti�Е.�г �'� �����,�., ��7г I f7�' ti!г7�1-: i� ��<t=, �ti1�7L,tr�'rl t7r���€' t И7ti� 1'г-�7�r<г�г�7 �7с�-i��c1.
Tpi�• ��.=4�^rf.'� ��•�'г�� �,��7iп,� Е�:г7 tiз�r��ч4.Эth[�� :��г�1 �'�����t ��'�1 rЕЭ 1�t� �'г�ir7��lct�� €€г гIll thE� 1�( �1'Э€€г7i�.:i��stlirir,�
:Iг7w1 �-��ti�1 l;,г Э,� 4'f,�-:гг€-r {,I �',�:1'11!? �,ri7�,i-Etrз7.
1�i�Ic �9г�€Э�t��'€ЭЭс��€Эt 1'rгlc7ticг� ttlt�i 1tЭ�t�I�€7:z1 �:гзг-Эtг�э1
�1�lii° гЕ�r�  m�Ii€7rьlin4'ч1 �I .�tiг,t�I77 �.��1 iг7L�cr€7�11 с:4}ntг-I7[ t11t-�3�t;;litЭtCt t�f7� I��'��1�t'titг�� �?Е�€-i�ч�l. ��1�I7c�
rЭ7ыt rE;a1 clэ�nt�r�7!.�. i€iг`1�t�1�:�°� -�,.;г���_��It�iz�n Е�71� сЭ�п��'t�.�., it7tг��ra::7a :и€clit_ €-c���i��G�- �гпс1 i€n�,f��€ric°iгt�tt�i�.7t7
�sЯ€����;�€i. €ri��iEtгЭ- �i�зп4� j�.3i€�i [}' f-��� C��4s�-c•r'i7п7с�г1 ,.Iг7г.Ё J.]�,i;�•l't7r��1 It:€n�< ;�с.:п7. 1€7���rl7af Е.'}7��'1<s
f;�'1�7� 41 in ���Э��€г iгr,_} t 1���t � h4' f iг7:гпс'i;�1 ', г,IiЭ��г��t €с};Э� �� c�et �,г{7з�сЭ�-�}� ri°c c7� �J��[ �Ii�г_Э г�с�_Эггс_ i1�'с(
,                         _
1:�iiE_�_� ��€�•i�7,� гз-ilэr�' �Iti�c'�и-;Ez� f�п:��a��I:11 ii7147э €77;Itit�€Э.
�            :`��`Т 14)17 (71Э  ��ЪtГ�1а€Ё7С'1iLC1Г�� ��Е.`L'l)i11Э714""lЭC�ai 1(1l1�
' .                  .
�'17�'rt• �г,��rс г7Е� �I;5;г7гl�iea.r7г. €•-,Ii4•� r�i€sc�1 ['�'��,trг.Ili7�� €�гl��lе€il��г7t<<rl��г7 �7� C.����I117 ���Е7�г�Iпг. 111c
i77 I��эг-�:,;t1с �•�.�гг�- ��i77 t�nh;Ii�E�зп:� э�I�пt1', ,�ыk��k�}г С�tiг�п �� 11ic�1э 11;г� 1�ге�n t1�Эпс' �II�'а'c��sf��€11�'-
�
I�!t. ��   �'. С)� �<If:I€i ��
i�l[_`.   7f1€7г�   ��1С'4'[-
��;?�.l



(’、，,1，。n、、I:,：、l‘丫、）！、，I〕（·l·！l,；、！，、i、．15。：，、：！〕，。、．、、駕Ioy Tloc―一l。：、．｛。，i八。、、、、）.11:t舛
、【：\:Al、：、、［。1::.11、，l,1＼、，―、．::k。、、）。〕權，〕、，1誰t、］、、、l〕11:1111、、．L]！乃、，「h)101化：，〕、、、；、‘：。―][：〕l-l、11-
;，。、］鼾，〔。l雜、，-,l：。｀、）t。、、〕＼。l]l〕·；‘、獸。文一，〕、―、］:;l、編l州，I〕、、，。〕：!&;,-,1、，,11，、，］〕，、、、l。，，、，:：、，’、
-1、·―l（、］!1〕之11｀、、·
。、、！了！、．、，瀾、（.：二，〕。：―、。·！。：‘〕，、1、、｛【（；入｀）弓？l森〔1 11。乃！〕l之。·1:l一。·、。11:]l〕魚S孓孓’沐、）l,］、。、J。［l。！釆。t
()！亂11c!，。、101、l一、、：、·l、、、―訕（．入8&―乃×11:!l、，〔1、、L、l浩l、t工111、，〕＼]t亂―雜Icll。乏11］〔‘＼文、l、，l)]1濺c。〕．、．1:]］、、
1‘、、1:l，。、。I〕：l,195一弟不’kl]::-:，。1。l、｛、、―tl：、、汰l,l〕，.cll。；l（一、、：l；〕cl｝、、＼一cT一、·〔：:，。：、Ic。」。（。1 111【：，、、廈：,：。【（,
-:,!,：〕。c、，IL!（。入l］、；為。l!：。，],l!,,k、＼：廈斗之！〕、l;，吳1》c:I、，1(11,J）亂l！方c!11、1 11、〕1）胤〕，l,,J（。‘\＼。1―、。，j、
、，、J一、）:l,:L;l、鼾，〕1&1，、、一l。！，、！l：、11〕］],l·l[l::],1&,]],:‘廈。〕。。、、1 111。―)1滷鳥I,,]:：、、＼。、］I]1:l,l。＼].01，、于各·、：I，、
×、·；l、己l〝咦×、：夜l）、）＼■。1―酒、’t乏l‘瞋。、黠、×！11、111一c籐1 1 11、。｝唱］〕濯‘、：、’l不c、l!)，〕、c rl〕c〔11’纖《’l、！瀾cl遜化c L .1(&1 LI。。、J、
’、1 11;It]1:&-（為1 11必1、一〔、‘)L-l)rl;1!11疋‘!l}}l！》麩一11’、、〔，]c[c卜二蒙！1;t］〕【乃］()!cCr］。！1州！了〕；l〔l。’1、》｀『〔〕＼‘〔、I］〕！]It!!L
，邊，t［〕、：l〕！1[,,l］。、l、l黑、·。l、、l旦〔，1 715
抓州―一州一州州然！然
、o、〕、tl,l。：。·、［！。‘、＼：、l，、〕。。l、｝添L―、：。、1。）11［〕：］州，l、〔l,;l、［l,:,I―、、·l-：。。、、。t、、、、！：。i，一、l:l、］.:，訕：-1。
l&,，、〕望！一；11〕！:;l〕、l、l取、―、，,1黑，、、。！：·。：·：！添。。1。＼、入］：。；：。。、11::l〕―、、。、：;l(1、，、「、·［l〕11、、］〕黠、＼、］〕i、1 11:l［。
l、、！〕、、、，、l｝、1、t。〕1,11颼、·1 1 11111：〕：。l]:L‘〕。1 11&l、久。
1-1、［，、·＼、。l、·。！,:!11\？、、1、｀::1 1 .11［馴。］}:!,ts。、l·、。l&11!)1&:］、［)-,(1×11%,，〕、l】。l,：〕＼。｀疋黜―、，:1、）-k·！]l〕l、遺一、
!1、·：，、］、1。。：.1，「。、。、二＼1 tfl，、：。娥！11］〕。：、，&：廈。·、。勵、l。、1,1］〕、·s、、：,｝為l:．、u：。乏、＼、。］。］1〕、Ilti〉、、l、〔―：。
、、；It、，:l〕。］］。：:;[]1、（、1、、二，：、1(―、，l）。‘,l!1·，。l:1 11、。。I〕、。之，｝。、l&I]1、］。＼、、、l、。：。、、［,;l〕！!l:;,！〕L、、l］、；，寫、·、
、，〕、·。I：。［L洛L]，、1 11黑。。［，亂、）{.1(l―。I、1 1 11、·］、，、、l：。l,]i〕咸：-：、·）·、、、l］、州然、I、、】1 0 11&［、·、、）。：〔·1！、、，。、）］、、：l
：〕澀、、、。，、l:::：、、、］〕―）·11、，、、、、l疋（，×―?7＼〔1 j 1．、）。、、＼&l:l&l,l&；、、l］〕、·、！1、，。It&，·。．：。I,l，織．。（11〕、·l、、‘號］―〕］1,&:::
、：1 11：。、：一。·、11:LI:％、·1 11、、、］。l、11、］&，黑tl:：一、，n、·各■、、：:]
;l〕、、、。、〔）111:1 11、計取］:,]11、11、’:.L!：、l］、、：l]:l。、！、l-:；、［。〕〔、l，、1―〕、·洛、＼、·。、、l:，亂11、、、。、·、1｀。。l州lj,1、；，。i::l
、■、、、！--）、、、、，&1 11〕、｀，、1::！。，,，薯］、。11斗kLI;：、＼\l:］。、t，、，、兀t。，、、·、l兀〔〕｝it,l。：]）。l〕、＼\！、、：j〕〕，l＼、］11〕、。111
:1:,―〕、久］。〕、：T!：、·｀[；〕1、，,--};:｝〕，：、、、·！，、·l、·I乃、、。1。、l
T：、l、：f：、！fl‘、·、―、、，！憑、1！、！-1：、―、：―。f：。、、、，、：:1、、：、｀l洶｀、二。．：。―1 011、·、叔［]1、｀。f 111、、s、11,1.：。〕、1乏工篤，l，、、［11。：1，、
啡于必＼、‘
｝、，、、、―1―〕―、，、、·，,l：、：。、―&＼《l,！×）
1 Ic&L、I、：1\｀、、、、：l：【州l州×［l―、l&］、）、；]L]]
Ihl｛亂



Miniisryof L-Inds, I Iousing and  i rban Devclopmncit
U gan   upport toi i Mu nicipadJl infras truc ure )evclopniiti SIDill) Program1
St L amnt ofl I ina1L[Iel'Prformiance
2018                2017
Note        (UGX)                (UGX)
Receipts
IDA - MnLJnicipal Developmenlt Grants  3.1      W076.V4             87360,777.180
IDA - M Linicipal CIapa city iuIlng Gra ts  3.2                      ,  684 40
[DA - Mi HUD Capacity Building Grants  3.3      13,7,471AH          10.49  .5iL
GoU Contributon to VAT             3.4                    i              Vil¼
9423,8848,668
Total Receipts                                                     110,.30,704,588
Payments
IDA - Municipal Development Grants  3.1.       80,482,376,754      87,360,777,180
i DA Mu i ci pa Ca pacity Build ing G ra ts  3.2           0         7,96A684 40
IDA - Centra l Governi m tnit Grants (DLI S
6 & 7)                               .n 372                i        20 683;31;2
GoU Contribution to VAT                                   ti         I8.744
Total Payments                                                    120,500,038,447
Surplus/(Deficit) for the year                  145                10,189,333,859
Foreign Exchange Differences
Surplus/(Deficit) net of Forex diff.            1,91403           9,698,504,524
ACC0111I\\)s1                                                 ti  (    I



Gaarenerni it   Rtbic ofIgDd
Millistry of Lns, 1o11s1ig and Urban Development
Imiga  S1uppor t      epo uuicipaJ ifrastrueture Developnet (U SMID) JProgram
State lt  lFi I i al Porsi n
2018                2017
Note        (UGX)                (UGX)
Opening Reserve Balance
Surplus/(Deficit) for the Year                   1,637,951,403      (9,698,504,525)
Balance as at 30t5 June                         6,722 829 230        5,084,877,827
Current Assets
Cash and Cash Equivalents           4.1          6,7   8               vi ,6O7,-27
Receivables                         4.2
6,722,829,230        5, 084877,827
4.3
Less: Current LrIbities
Net Current Assets                              6,72> 829 230       5 (>8L4T 7?87
iry           joseph l\\l (( IPA, (WIP A  MIMargar ia
Aun ting (0>)licer         i lead oi A cunits         For: Program) (Coordinat or


斗戶


för st.            0.-
Må= of l Amids, I lutnin,g alld Urb,,(11
ljanda SuMsmi m DJunålml lnkesuu(-ttii-(ý             (USNUD) Program
MjunåS                301t-in17
(Shs)                 (S 0)
Äý IVily  Nci wori 11   Yuar Okl
Len: Iranmärr i o i hu I k+ monpr                                  0
r,r,.viou, ):cw- riiýinucs)
IJ   c i i i  Cu.ý4  (ý i i å  i -ý rý                       0
CTåråwg)
,cljlltt
on i ý j i i i J ý
;A ýAJ  i e 111  i t i e  ]v uc  c,
Al KL Incest of nov ni K (mri-                          1 6 37,9 51,4 0 3  (9,698,504,512 5)
exl lern   ior i lic Ycmr
Oosi ny Ncl I -i moicial \Vort h                       6, 7 2 2,8 9,2 3 0    5,084,877,827
'71
..........
-----------                      -i,  ..  ....
1) A      Y any                ka\vtllllýl « PA,                       l 1 11""
Accouriting (Mar          l Imal of Sil~                   låna lkopgom (luinhneaoi-
i



Mliii siry of Lanidi s, I iousing and tU irban DevCliopmnlt
U gand a Support to MIutnicipal iiifrastrctureI)evelopmntn (U SMIDI ) Progiami
Cash lw St at emnt for i hvet" arlnd
2018              2017
Assets                          Note       (UGX)              (UGX)
CASH FLOWS FROM OPERATING
ACTIVITIES
MDG and MCG Grants Receipts               80,482,376,754    98,098,245,110
Central Government USMID Grants            13,756,471,914    18,360,066,462
Gou Contribufion to VAT on USMID Infra                -      21,438,711,900
Cash paymeits to employees and suppliers  (12,515 872,625  (_5,6-75254.719)
81,722,976,043   122,221,768,753
(Increase)/Decrease in operating Assets
(lncrease)/Decrease in Receivable to Staff     1,270,000 -      15,767,763
[ncrease/(Decrease) in Liabilities                    -       2,107,600,913
Foreign Exchangc gains                       397,352,114       342,14,7/2
Net cash from operating activities         82,121,598,157   124,655,716,675
CASH FLOWS FROM INVESTING ACTIVITIES
Developmient Grants (MDG & MCG)          (80,482,376,754)  (98,098,245,110)
transferred to Municipa! LGS
GoU Contribution to VAT on USVID
Infrastructure
Net cash from Investing activities        (80,482,376,754)  (119,536,957,010
Net increase/(deerease) in Cash arid         639,221,403      5,118,759,665
Cash Equivalents
Cash and Cash Equivalents at the                             1635,/68,16o
beginning of the period                     5,083,607,827
Cash and Cash Equivalents at the end of     6,722,829,230    16,754,527,825
the period



flsay   l ds, I I ousing 'nd UJrb,In f)cvclo)111ct
I Zganda Support io Mulnicipal Jifrasonclure Developmem (USMID) Prograin
RZ e'onctiliai itoni of i movemnt of easb di uring i hie vear
30-jun 8             30 un 78
A\t th[e enno inghclYcare2yea                            5,08-3>,87  6,7  ,272
I~~LJ Cs                                                  II ras?r é' hÜ(Tu
N Hus
Prniou Ybari Iae)
:01                  )11K 1t  nm il PA  11.\       -Ait etS l( 2  va'Jl,'0 2
I\ co   i  ) -lc ]-  I  uh   to . h   IIe              1
(2Iin]tL huhumei
cash (qivale)\dunt uuL  io  a
i Ii  I  æ  (Ic»i»'t'cc i  h ~h  t  i 639  22I,4103   ( I1 0 919 999)
She ( sh /uow Sti at en
At it C end of h bc yea                         6 72 829,23 0       5,083 ,607,827
IOi j p<»&N tSCS lO m 11  I JcaS  O Sttementi eash ai t nd eaSh CQ\iV:dentis eomnpt-i
30] June 20)18       DC junt 20IS
(Shs)                (Shv)
6 722 829_229        5,08 3,607,827
DC \                 Qr n  oeh\ Kaima (( TA  *I PEA)  MIarga;mret I a a
;\ccoutiig ( )l huer  Ilcxad of Aeeettnt s          I ni: IPrograrm (-clrina ori i


л


Nliiiisti-y,                 änd Ui-ban Dcvclopjucnt
I l ~mid a S uppni: to NI tiiii('il)ýll l 1) fi-as truc t in-c  t  SIN111»  Pro-ram
.SIW  vmenr        I)cý-jol-iiiýkilec  hasucl on Allninkl  Plan and
Receipts                       Note    Annual Budget       Actual Perf.        Varlance
IDA - Municipal Development
Grants                           )1      80,482,376,754    80,482,376,754
IDA - Central Government C13
Grants                           2,2     19,494,2ý47945    13,756,471,914      5,737,776,031
Total                                    99 976 624 699    94,238,848,668      5,737,776,031
Payments
IDA - Munbpal Development       3-1
Gr,lnts                                  80,482,376,754    80,682,376,754
cA  - MLIHUD  CýIPýJ(Jty BL]ilClil'lp,  3,3
Granl-s                                  19,238,701,85-5   12,51.5,872,625     6,722,829,230
Tota l                                   99,721,078,60     92,998,249,37       6,722 829 230
Surplus/(Deficit) for the year                              1,240,599,289
..................  ------               -------
Accouill ino 01 ficer         l Icael ol ,ýceollills         1.()]-: Proormil Coordinalor



M inistryX of ILnds, Hiou sinog andc1 Urb)an I)evel opm en t
I Iganda S    ot tf Mniicipal Infrastructure Developmenit ( SMID) Program
D'sigina id Accout Ie-omciliatioii S mtatcmints as at 301'mie, 2018
Mntry o  nsHmu- nmgn I Irhan
P'rograml ipIlment ing \g'lentev;i''f:iJ.Ht sn                 i  rm
Projectt Name:                                                  L r
______  ]Developmnt Prgram
IDA Credit No-                            522 ;
I '  n jgTmd A iccunt \ui i\ill,  Recdn ation
.erpi oid  Repvit:lFro                        l  ju1 y 201  to  30t hi2ii
D A Deposi Ban                            Hainlk til I imnda ( I  )
Ami nt W:                                   200810002i
C i ifl   f D \ [iis Stat1es DIItar. (tSY)
Part i ciulars                                          Note- US$
PARkI I
wunobt iv, ýda -to the dwinf curren reporing pæriudxl4
3- OutstalI i hl ' advaicce to h<  iccoui  cd fd r (I 1i11' I Inil i s  6 S,812,247. 
Une 2)
PA RT 11
pv n g  \ h banc es at th bw inn    re1mpuran5 pnud
5kd" ubwr cum=hahiy Adjis; menv ( any)
6. Add advan Ce4 fr~m \WorIl Q Hk ý dng ur wrentiR, riori;n
I tiI
8 Aø                                      n \4 i anid7)               6 m'812,247-78
r ni A halances atrnd c urreikunn rupøoni purod. a, ui [2JIAA7
\L Nik ih  rwe: ku u tv xldn  u  me h  ,,n  - i any) i p.ru!


扩


NIhåarv of JAtnäs, 11 lousiiig ,tiltl Urbýwi De\ elopnýcnl
Vganda stipport U) Munjöpal Infrastructure                           (USMID) Piogram
Par iculi-s                                                                Owe     t is$
U, ÄJd linc Oanil liln. H
13, Add line- 9 and 12                                                                       63,812,247.77
14. Tällärence (äknyp finv 8 måns Ile 1 -3                                                              00)
Pit Izi- III
15X   km i ål-C      Å11101111MO hupmel
15p. \VA  NI) -----  «-ýLEIIILIIýtl I VC  Adj111SI. 111CHUS)
I iC- 1')["'1 a'Jýttsu'L! ltlreuaý4 al 00ý H1,1 0 1-x J-MIKI    1,311 k
inc  15A         l in,,, Iii'»
DA h:Lým)CC Al i cr alj
17. Duvur payns w       o i pekyns n i s
- -----  ------- -----
0 CU i Anc 16 an il I i in, i 7
la)- Casål Reell -enlen .11, -om i lic \Voräl i)anlälw i hälli
11:1)0111 ]]g PC1-i 0(1 S' (i Ä 11C 15C ill i 11 LUS I J f Ic I KS)
PARJI IV-
-  -- -  ---- -  - - --- - --------
0, 1 )""ý ign ý i i c(1  1311 ri:  I ý>ý i  i vi cu  pc i-  e e  i i i i i i g  re w  rel s
21, lle,ilnaick Acc~       IM    «  as ler hank vikanensni                                          1156.78
,3       x).'ýi [.- k 13 1 c, DÅ no!   in hank
20 pWI unjerninpå alfa ta 11 indcared El 1
PAYHWIUS l lr)ln ffl  lus rclici:Lckl in 1)"tnk
Sid-ta ris (23024)
Reconewel DA Casli 13alancc                                                                 28,221156.78
-----  -----  ........                                  ..........
----------
11          0k lialvý           _10'ýCpll           G, VA, (11 A)         Utl ý2"11  f \VaJL13
ký 1
Accollill ing Officer            I [(acl oi                                o 1,: 1, rog n i i i i ( ýo o rd i i i: kl o r


r


Miinistry of iands, I oIsing and iUrbaii )cvelopmni
1Ugandai Suppori n Municipal nfrastructue )evclopment (1:SMID) Program
Ne01's to 1he iancial SLaCeIniles
A~cry nt i ny;1 dåiujcs
Thms arw i hu mpa in WprineipIen, hans con vunt ins, riules and practices If Inti ernat innal
lopmentts Ä ;\lsso lin/\'id Bank hat hte adied by rhe Ministry of 1Lands,
ti. sn and 1  rt,i lc tålncnct in preparång and piesning the Omincial sitam ntn
Í1 hu prinuipall ý,ccwruniiliis atnpe in rhu Iremjrvjon 4 ihfiew fäarial
ti ients are  st  out belo -  Thcs policit's  hv  bt en  conist ently applied  in  al
s reqiredi by I be lV'egalii (lii yanc'ttcing ag'em't h ln the~ Gvermnett'ftgand
Asi'nin r e lv  1u I<l  lc  il 1 gintl  ii? igr tcinu itiImm in rlIiila ( ix'rn ni el Ut imla'
an  interi n  i   IDevlop ent As1.iaition/Wnoril  i an I  S M '  ii Progr im shiall
Pre  V4  11 n iu lÍ nCial SK IC1 t111 Klr alRI, And SuIhmli'"  a a t  SCIt lit  ffi nm il
so   'menst  t a theAsewitiån (IDA ) hy Il'w 31yo
2) Rerwk in   i i 
MN isrry   of  id1,1 H' u     ra      e     n  is  a  rep ting  enitity  of thl
overnmum o ihu RepItblic od I:ganda aid in drml in Uganda. The Minismpry is ihi
vlerenkl  t' lianda EMxut ning Ägen(y kow  naSupr        o   Ui a
atragractre De\eloment (WIMID) Program.
T he principl addäran!f hbenrt:y is:
lån 13 å5 Parliament Avenic
PD- - Box 709c6, KAPALA UÄlÄJG/\N D/\
Te l ephone( iis: Gene i(-ra1: 0  H l 1 4M -  ) / ý
Peranet,Scrvt ary: 1) ME `0H)79
U Iner -1 secre ct a ýry: 0-1141 mó3 59
Fax: tt! H1 30s1I
T1e IdrC läTurs kwl I N r oWrailinuC churlim- dskko hin arv on ed en:
HrAt llowr. Not 0 Yueuf Iule Råbad Knd
)Rasis oIf preparat won o1f i nanicial sit almentc s
w h b  wina d  I:o utments halve b-een prepamred in] ac, ordanuce \ nih i hc r-c,quiiremens o,i   h1
Motolin  nip       [ TH w ncial Stedelnulenshv  osse  CDpeae     sn
C ~  ~ e. Inn  i  i i, 1i  0[ lIPI in,  uje  \ kT i- a e  lh r\ C  o
11I



\'iIr\Sif O1 tiLflS, 1 IOUsifl af(1d. Orli1 I)eVC]OpmC1t
g a nd a Sutppoi to MJunicipal 1n frastrtictire Dcrvelopmnt (U JSM\1ID 1) Jrogr1mi
c c'O  ull1 n  i  1-C nC  U  Vic i l eni.<li is  i \' civu C! Cnxpc S  (cNcup  fo
eX alsc I I1'cl,\.d IX.  IIrI H Cd) WIlc  C[_1 lh Cl  Litit  II  in i iu appi-o'C  buidgC-
4) (Itticg Cnucr  t ris leral Íi
ic  ia 'ici a  lävni v c i ,  [\v e cl i  lLpnil on : gcismutniNihlis.
5) Presentauoln cu rrelCy
Tk Cpriig und pi  1it       cc ii ihelUcoda Shiliig (Shs), \\;liich is Ihe
*  iaicintia1 CLIITuDUck  oi  lic  JllL]¯1 c  [and  ht eiC s   ~nIc   in  dlC  rinaic
st iÍtcilits iii' illC:1silic' n  li  ii'ic iiTcn  tb  ylii I~iiliWV lCOf liCit  uiCroi iliimiit  in \\'hlii
6) RCport ing Puriod
lhu ruponing Iv  Kri m l 1  1 inlckil siitul iitanìnins Iscia m   tly  2(17  ItDc 30 w IK
ior  pcilod coi npala  ic  l i  Ihis  canl  xrCncCL ihi lx  cLii:CL yr  S inanc:il
lci innt  W llicriC  iC'cCsaf> li -eXL s ililthi l  iC i  C  '¯>itir ptr1d  incli0ran1 Cil sttul mcn s
havC brun rCCrLsuicd to ur tat ffic coriat in wlicl the inblimthm iS presenlcd is
cnsisl t W,iti  li itti ni1:  i  litc ciTvrcnl yi  l  inancill slatcmclts.
7) Rrwannei
lRc'ciniuenl'c'sciii  t'l<iami1 wi?iiiN ii kinill  i it'\clltv1 ic citytvcliiniing h lulc ii a la
carli nc u lji.prst t -iansfs  1cni  lic  (S  ni latud I 11id, pro ccds  f]-o]  tbe  Ioan
\'.cOUilt. It   ci   ilc  c  äccOgi¯i  cci isc  o\\s
i)    Grants
(iillis  it ta., iii   ir  ciill i :l  buRv i t I: l in  i in  ii.  ll g rili  (lt ntiis liicc) IiC
VCCgc   al s 1 Iläin C'   rliCC'C i l  i d rccci]pts (dai ns) r irct d n d ac rä liir
\1C. Pro pi PLt and lc  ncIit L pekohss po \Wu icaCl
1CC1- C p rly  111r11adf  11,  proulap  unnfClv  lx lä ng  lims  n1 sb
8) E;xpriistS
CEcrlv  CN~ icilitlil  Ís  Stil'» ii~tcl \\ lit  l ìiiuirl i n '<fl S c c t <il\ ii  tb  i[aniiii
'c  r  vQc..i  iig  'il. l ciC  cxcliirii'lc  [5  [ccOlilcI  ii tblC  SlalCiluilt  il  iiiancicil
lö vet s  han rm il  omi  oms '9m it' iLs It's-1c111
llln(                                                       an(a 39 Ì
)   r    t ,1 1h i re ress ip ti   (phIysicail ussters ieceif l  t ssets)
cipcca'li\tUlc t: l '  vl  i>.ll:Hìiil ,  c.Iils.tccImilc'iC l üd[, niE  iimcilii   [iii'il'ic  cliii
i \>rs  oi  l. b d oi cl iii lict' iilc  u , \'iciclt'O  ituircil ,c all tcd  'lly li as n csfül  <ti
iilv i hlni   i lic   M cCiumc   n  Iii Omisäl PcHnsLui l C   -  lic  iC  Is (klinic   ais i itCcil
ws  k  apisq i i  \\hci  hu tv  il the PPI  va  noi d lacc ctdi c atuely, c i lic  P s - ict d
'    \ j c .  s t  i tit  fual l ic uiitir ccci stsl l Cit  lsV 1CX ist in  al:c 1it
du ut\ ¯s  lì U ì     l ll l     il    C   C ì D ,



L   ㅣ  .    1   , :  -  . 穫 터  &
!1 i · , · l    _   더   ㅓ  ,
Mil珏새〉 01& I』lllld枓， ll（끄lsing mKI Ur緘111 Du려이川ㅍ·爪
l ’므ill,d楓 sll])I，。，I-HO M,11，兩1〕JJI Illfr&,，。뎨。m，。 l）。wl.)]m，。I，바 ;\Mn)) h。嘴mln
瞰”u·째s1l-，끼l 出기珀임끄 이 뱐－이「이－珊， 녠，mㄴmL- 씨삐：m너갸l 冊H仇뺌mA·」 。谷 版，rl l,In－더뀌m，· m
- h（· ㅣ「이·md lm나뀌d더ㅂ「 「u·샵u·芒．
仄쟈 -Ilim시：兩，m ，눼－나刪ㅒ：枋li,m汕―, l궂，“·1911 다I］ㅣ｀더1녜
山I1댜gn 다l1-I－이1닥 &－刑ㅒL呱紬m, ，니－니ㅣ－·ll1,]：眈。lit〕山 니긱刪끼a 읽「’1111긱낚뉘네n떴 tl」亡 d&1깼叩亡 且떼斛日
懸－晄：궂‘-l섧‘―畛 ilI ㅄ· d。眈」 시 ll〕”T－刑∥汨mm (%―」m ,－珊에－ .n〕恪너，門이t1―〕m rc기l그·야 밴m츤ㅢ賂緻·∼
\,．橄·11 ．玗니뺑以·뻥m꼈·曲―11］〕u 닒眈m더ml- ―「m,m냐。ll &l.I미，m∥｝臘· 나R·ign·니α이빽· ．니 · ;ll(l
li。곁”lliti더 h리」 卜今· 나∥ ml,1냐· ,1’나r〔。m & L,n l鬪ㅄ―湫￡리 mD Ug,LI시a 입lil瀚쑤 珊뺘닌―1 咫I－띠리
,1略］11g □肆 -,:H·디「이’1i[1& 岬니：,）緻·딩 -－나1］매맥 ml，」 lm「매ㅣiㅍ미 밴1]1느ㅓ아닒｀ -f-l袂나ml1c〔11殞ㅉ·d
맺l따」아5凸 冊더．n뿌m -，·，?jl· 니깟 넋。上나m십ㅒ ，나 리1ㄲ〕，汕n rqm다· lhl·아빔―새〕니－댜··lI琺L橄，I1
-－이녹（&-&＼삽
ID otsl뉩1lld .MI 띠［t］꾀U디1恪
윗 1：口〕 &t]1,l m디］ 버m, 시，·1]1 （· 《1「嶼，〔］-l--u- 111 111￡ f:&d:m宬 &11晄∥慨ㄲ｀눼 H-- lll니珊11-:(-，닒뉘：니견“。시t l lmY
」執．m·l11∥1I:．。시∥∥d，·a이〕비mㄴ鰻이ㄲ ，·미·峠기－―「．．。퀼締］1ollh。니〕ㄴ！，〔Iu；긔o,11511￡ㅣ」，11F,lllu·］디곁］겨，니n〈읽．,’디〕더
，컨（·다 wm]f1l걋：!H뗏llI·！ ilm·悧∥·i－·ㄴ ．니孔니눴김Hw이·。―「」댜“- 111 1］괼c 」1,L1(m디lh」l커’nLm니，」 m刪l에
시이H」wlLI山15。”1Hl]Lㅣ11〔汁려il)IL[! mll쑤－
ㅣβ2) I〈恍山·괌。―恪
(-) 敞ㅣ쨔，;K。，:,,，。1 。；IkLI，慨·α·1\:,M略
沁－(1니니―:―鱗，I삐｀,l麟I미：1니ㅄ댜l1L－고니」＼1,m댜∥．\＼·「it1，·［〕d,mll］ㄱ닌－驛ml니｀이w臘1끼기뉘ㅐ－\\m. ∥l
,,- ,mrm,w「，피：ㅣ（ .mml]Jㄲ， 山。서 d나〉t\ .1ㅣ．. um&m꿰「 눠·i나1 샵〕u 《1］기4]－山，시 出 「，Ll-h,L]］결LIj랙 \x1깟n
m니―111塔哄― 11]thㄷ 」■ㄴ나，·m더」너：「 〔 敞埋‘ 111 1 나ㄴ―m나）-
凸1) 1．。m.｀」，,h/.－이it
l)J嶼·내－디m]1t ，」― 넉山끼｀ ,md ，다，·―, 댜 ！楙，：니미뀀d （디｀돈 ∥ 니，，·t[j흰 u ]1i(L-1 칡－. &：나lu·，」녔·볘d ,lI-. 1-c이）너11［以―
m ( 緘‘ ,l,ttL·l撤·이 (ll ：나「Pl｀『’p-mmlㅏ ,1리삿刑h너 IL1ㅄ·「 이 니·더：脯汕임 이YI겯ㄵ！. 0겼r낡·댜Klil,9 ldt더·， ．기 더℃，11[
。L〔 mt-l｀궜이셔 ，니：. tㄸ，山·，1 .b 口큇．더눠긴’…ll1샨 餓l꽃l泗댜ㅣ 너∥이l.F갼〕 &h삽 써，llL·［11∥ㅏ1 이 勵Hm·i;lㅣ
］미，&r?1〕；1爪Hm封니：喚－md｀니〕이t나k 「 긱 . ．。－LILI＼너디댜＼ 삐리큰t나，·［L\d
13) hw．」1&&&i恪
（미11」：mH배」1111］。d차ㅇ·뱍「녠1，·， 댜IXI―〕，：·。良시ㅐL- -’야I이I n&11네 。꺽，，咫］미． 瞰꿔ㅑm1]（·던汎n
볜。괴더더，·川｀楸·，聊mmll]1][H 斤 미刪，리凶 -，이I－나山·柑幽·．&,1 \.Vl」더－，· lIl다 。끼－，· ;U，볜―1，·，- 。Itil나
（。，&，랙 ,&:t- I나l- n。：灌mn,n ，·미N。l，·rㅆㅣ，,n, 。H，·ㅣi홱 ，·，」，1 ,h。llHx, 나〕。·ㅣI- :&L1l- 니hl인 ，나 니〕〔 ,l,ll，· ；」―
·1隧I L∥읽n이1
-&D 나，,l아·B臘F.,di&．』홱c
나，,.，·l-m嫩·미 ：기n-t·，·l, ，너． ,l 」（「I··， ,&- 그―〕·］이―－ㄴ11·ㅣi}g써 ，ㅟ .1 1-cl견｀&I-tl］「只 ￡nllly \v］나1 딩I「｀·‘i-I(
，」니u·∥찬日 .m려 《H珊l-m·겹 T1l：∥ :]-,mw ,111(l ,,，·며d H〔 m版｀r. &:0 lllj닌· ’내刪딧리 ㅣ」八 &l
나，,，샅I」刪·이IL (&) ！삐11卄 良lzl윌ILl l「＼ 轍’니·Il}m(m :m,- ㅓ 嫩｀’이미「m，·l11 밴l-m，·（- 色 ) 1lt]-V
님―·，『미―·v.u’댜댜叩―mㄲ니u-－뎬디·긴］기·。「쌩汕·■11H디－H니｀크뿌H비기「，’ㅣ－: 디「―기℃―｀〔－흰’1l―기「，’「꺼 니「·］
．ㅣ）lsllㅣw∥l.l，·，Hw ,―나．싣。）：기l〕，·―1靷 ，「，1「∥경（- ; -1I。119―길 ：꿋，｀ㄳ，―」―01〕 o- -&-),51〔·곁 -1인HI섬 「：〔삽ㅣ‘ㅣ· 」， 리〕
ㅣ · ,:}, -:



MinistTyof    mds, ousing and Urb3 an )evclopmnent
aida SLIppor to Mi11icipaj iifrasiiCaiire Developm11 el) (I)Sml) Program
 I   l  ; W  l    li MCH1   lì C i L   1CE Iillu    ) l 1Ciili L   il lÉdiflon i  ie  <  C ni
t lit  ll(,( [tX Iil¯lilili:    ll. )L  l  er-p 1-il n   jii li   il  tn   ]  i 0i o 1ill  o  llc( cf  frC\ i ti n
vvIl                        fr li  1-11 [li- ILll
G ivll e lt,
15) Cen iigeit libilii es
( tilligDuui ilti liiCeS irc e-v irc-c i in i mmErnKlnm si i uCeniCS i (faeri-n ei
()11v-i Unding ilimmilitmnrls> ti IË CEie ii:y WclCl il is pieiDtL!C dxii in Oul i !t\\ tf CCencrmiv
it-Ceul  nr 5<CE\1kCC etOell i  \\fie0\ i einH ti 1e cn1~ty er cci1ei ii (al f1OW in cenennlic
CCiti Sf iCE\'iC iiriCDiiiii is prfitit]& ll Ciii liii l0x icMLiiRLi re] i.  ei! li'gCal
aii  c- nti  vi-v tis\'ciii illeii 1 guaraini CCS isSncf ceci ri ilWardis liai fl\ iC dCCii a j-)Calfed
\vin .\u Aterlilt  ti( d  i -:CT  14 TÍiveEm !lic I ri\;iiC ItittnE ic Siis (itits) CIc.
O1( Lir mil mCii i
il   riSIll   fem iiii  cancc[!)
lii Liliil\ O 1 i]l G \\¯Ëcic titi is ii\:cc Kun dci\vciLC] t Ct\'iLC fii dCi afLIC int Uti in
tix  siatemal  t  ti ei [lika ti  ftisit(len  is  flhiViIi[  ix]  ii i  tiC  ilC C Diiv   iii 1.iisiaiidiill
.<ìjitChi   x  ni - I 'if~ c ii  <ti I 1 i apprefii  til.



Milistry ol1 .nds, 11lLIsitng an1d UTlba  DeVelopment
gn iada Suppo r to Nin icipa l 0I [ras tructure Develo pmntl (i SM ID) Prograni
Ainnexs o lhe 1niancial Silatliueits
(Mher Notes to tbe linancirk St atements
NoLe I: ExChange Rates
\ lilnet ary aiimunt in the lnncL rtntemrnt mr ex prsse] in Uganda Shilin gs hb
unciltI ina  Il u e. Hihcl 1 mda SHIling uånl g rates (he Bank ni ganda pm id le lral)
30 jone 2018     30]unc 21
7   , i 0i      )
Notc  _Tx ReV2t:tay
-iax Iw. nis  nìiI  both di  and indireet rlxes evied and inwolccted on helmfl n
Gääwrnmn«t,
This revene is not appWliitäU D Programii which is ided by IDA/Worl Bank
åote 3: xternmal Grants reeived
Note 11 Mniiipt! Ievelouiiient Grans
2018                2017
(UGX)               (UGX)
DII Program [Gs have met all
Minimum Conditions                    18 04450950800     1  2
DLP2 Program LGs have
strengthened Institutional perf       35269,16 5 58 00
DLl#3 Program Lis have
strengthened Institutional perft      27 686860,88.00
Total                                                     87360,777 180.00
80,482,376,754.00
Note 32 NI åipl Capall y Building ;iats
2018                 2017
(UGX)                (UGX)
DL.104 Program LGs I 1äpemet4
their CBG  utiliing the F[nancmg                    -
Total                                               0         7965684,840
Olte i C aparå y BIildinl (irn it s for Clent l (overn ient, MI 1111



\iini st ri J1 Lanld s 1 lousinig and tirban Dervelopment
I -anda SuppmrL to N> Mitiicpal Infar eute 1)evelopment (IISI iI)) Progm
Aniexes to (lie Fiancial Stalem tent
2018              2017
(UGX)            (UGX)
DLn MLIUL[ hcs 1 xecuted
Capacity Building Activities for                         6,325,504,494
10,270,691,031
iProgramn LG-s
[D[l#6 Program LGs with Town           3485,780883      4,168,994,039
Clerks in Place
Total
13,756,471,914    10,494,498,533
Not-e 4: Tansle-s Ree ved 1 rom the T reasCrv  onsolidated FLnd
2018             2017
(UGX)             (UGX)
VA1 Relea(sedT by GoU                             -
Total
4,489,744 035.00
TIe funding I lI he Projet wa a l vr -i om IJo A \l r d ak Governmen topped direcu lainding,
of \T 0in 14M-



M1inistrv of' l and, lo    and Irban Developmnullt
i inda Suppo t Municipal In fras Y ctu re 1)evelo e  (1SMI I) Program
AnnexeNs to 1h Fiina ialj SrtaLtementl s
\Io i( 5:ri Note
5.1 Transfer of Municipal Development Grants (MDG) to Program Municipal Councils
Municipal Council                      2018             2017
(UGX)            (UGX)
Arua
5,218,474,136.00  5,761,392,014.00
En teb be-
4 199,335,795.00  4,716,174,938,00
Fort Portaj
or poIa                      3,161,370,065.00  3,296,297,262.00
Guluj
18,671,695,901.00  19,664,659,438.00
Hoi a
5,590,205,854.00  6,614,771,497.00
Jinja
5,011,023,566.00  5,119,949,571.00
<aba fe
2,762,415,770.00  3,125,241,202.00
Li ra                       --1
8,396,244,790.00  9,385,087,43100
M sa ka
6,751,571,009.00  6,968,257,174 00
M ba le1
5, 151,063,286.00  15,357,213,739.00
[Mibara ra
9,024,391,57100  9,038,299,897.00
M oroto
69,107,890.00 1,130,563,700.00
50 roti
Sot             3,125,956,168.00  3,499,086,285.00
l oro ro
332517.7¯ 3300  3683.73032.00
Total                              .    36     _.   8736,77__00
80:48 376,54 0  87,360,777,180.00



iiinistry ol lAnds, liousin g and l'Jrb.n Dvo\himen
U lg ana   p   o Municipal 1iifas xtur lie 1)uvelopmnient1 (t ]SM ID) Pro1IIIn
Anexes lo the uianejl ia ufees
52 Transfer of Municipal Capacity Building Grants (MCBG) to Program Municipal Councils
2018       12017
Municipal Council                          2018               2UG7
(UGX)     +(UGX)
Ärua                                                0             725,038,973
Ln tebbe 0
462,475,833
Fort Portal                                         0
633, 660,952
GuFu                                                0
669,8 17,492
642,989,327
Jimja                                               0
jinja  0__                       -125,297,129
Kabale                                              0
- -~               704,923,354
kLi-ra                                               0
579,232,679
Masaka                                              0
256, 665,641
Mba[e                                               0
243, 555,672
Mbara ra                                            0
477,531,094
Moroto                                              0
-------574,745,674
Soroti                                              0
537,720,586
Tororo                                              0732030,434
Total                             7965,684,840



Minisiry of Lands, Housing and Urban Developilnt
Ug1-aida S tipp rt to Municipal I nfrastrucure Devehlent (i SMIID) Program
AlilwNes t) lthe Finiaiail Statemeuts
53 MI 1UlD Capacity Building Grants related expenses
2018              2017
(UGX)             (UGX)
Uutreach Activitics to the 14
458,862,556,2,380
Deve!opment of Systems for
Urban M.anagement                        5,O-?'875,62_[2
Capacity Building of MJ HUD                325,164,171       4619,5  (1S
Retoohng MILHUD                          1,317,261,307        [30, 3
Program Manaige,ment                     43932913           J¯16
Installation of IFMS is 12
Mun[cipal Councils                                                    9
Grants Transferred to Moroto                        0       1,153,140,287
Preparatory -ctiviteis for USMID0
AF 682,476,837
Tota                                    12,515,872,625     20,683,832,392
Notc 6: l orci,n xchane G  n and lsses
nii~i the i [regn tMh|1rg  ss :id sn- wNere i-ío
$0 Junen 2018      30 je 2017I
(Sh)I(hs
Resliec loss (L ) (v  P
no» r r    in)j (2 )
Net foreign exchange (gains) losses
(559,429,792)



Ministry of Lanods, Ioming and Urban l)evelopmn't
1ga da Supporn to NI iiiicipal Infrasrture l)evehient (USMID) Program
Annexes to the Financial Stantemesli
ote 7: Gsl and cash equivalents
0 june 20 8
(Shs)              (Sis
1\'tAllD 1 its.k S  lha           mn1          6 609,352,540.00  4,807,675,531.00
VS`11D l      na  g (Sn) Scoum               113,4/6,690.00i  275932,296.0
Ca,-Ii ins Ifi:SVý
ash t had
L~.             _____6,722 829_t 22,-08 3,60782
Note 8: Receivabls
( ompri1se I' hC fLowin  .C ahis. at hnd C hev ar net of anypro J ini är
jhL 1ihiC J d ub lifi i I o] re,Ivury
30ijune 20 8       30-Junu 20[7
(Shs)              (Shs)
S270 000
e    Vo 9 Pe  on liah ities
In's vras.c] Stal NuMi~rihus in Ows X'Natån.a1 Swial Seciu'ty låmds. (NSIOf E 1 Imlåv 1dufN
1oribuCd ih ill Så 'o ' cryinth snumIS grssalary and Sct  CmpleeC con jlrwbu  v erc al
`CSs.iis..)]gvimiffa asilca &cn1kic nIlih S\v'oirKu. dm]fl.[a sims.] s"[ ysl,
.-|>} sr1 :>Ix> I.li -»i f, i; 2Ai,u'-



linistry o' 'iuds, 1lousing and Urban Developmcnt
I ýanda Stippor i o Mu k nii I  Ifr a Isuct ure Developm1ce11t (t SMJ l) Program)
\nnexes o the inaucial Stalenticu
Nete 10: St ti neni of cii ingent liabit es and guarani ces
-    - -n|                           n -- - i
(SL>s>      (5[S)
ll i'
-o un ,D i  in in:, n
Jt l Domt sin ( jib n ics               i
Aw cR I( inae~(  N     nA       udmn
i( t vil cts1u L  lliu s                                     I[
( - lliIPUti,  niauViiii u  ih  ii                            (I n
NAl:  L eriwi (nit min m illng Lesar  he yl
hor te Ii: St[atjwii ti Oitu s tining oMitil m2etl s
T]here \vere [no ttiuit iiFd i:li:i:miliCiliS Il t iløi  Fit, »ølS
»'tt t: 2 pibilcnit Fis løst dltting t he ijiancial year
IciC \\Veril ilii  nitFi'  it  Jiiin  ilt0  inanliF  ar:I  [lFitt  SNJL   VFlFFl



[Ministty of La nMdS, 1 lousing< an(1 Urban I)evelopmicnt
Ugandla Support lo M  iil Infrastute 1 evelopmei (tSMi)) Program
Annexes o ilie Financial Stltemn cnts
Note 13: Cash halanc: reportedi in Activity Staueme1t1n
CÄAI h1 C i]pnd in m 1i y <tatiinai inddiJe cahl hd in \ticip;i Projet Accoutis is at
un: -ILIle. 20]D as Viicated i ible heio0
N11Cpail llll.1                            Total Cash  h
vte    \ Vol Naic        IkNeelop)ment     ( t pa ei   T    Cpressed in
tluiildiuwi        IkGX
Griits in UJGX            ý                            USD
Ginits in UGX
73     Aria              7 200-426 128             -   7,200,426,128    1.991,729.]6
 itelbbe         3434.869.f3 1    60.287. 55    3,495 1564869          4
Fort Pork5453 470                  10 2.1 0,5 4  3,649,745 524
1 .009. 658
3 3lu          924579.840                -   19,245,579,840
755    ] lima           10.595. 1 2 1 L316     72.806  10,595,194, 152    9n)7(30"
736   Ji ja             7.690294.646       49 )1(6 228  7,740,210,874
2 -1 .040,16
57    Ktale            i. 75 97 1.0 17  194.903.065  2370,874,082       6 Il .1)
655385I13.53
7585   1 ra             . 6618 .775         1 56804  8.866,338,579    2452,4 16
759    Masaki            3 .731 90.31       1 1 54.534  3,874,645,049    1.071.773.9
760    M1 ble            6, 75 734.372      7. 79 291   6,796,613 663
76     Mbarara          1 4.286.407.662    16. 30 560  14,332 713, 222   3964   1 1 l
762   Mrolo             1 078.8 10.000    502969402   1,129,779.402
763    Soroli            1 3587,666.330                 1.587,666,550
49 168 7 0
614    1 ororo         4 76. 1 96. 807                 4,876,196,807
18,8 [   7,86
5.11 Il)J
012   USN\1D 11SD
1.703.60.92)'
M  I Il                                           11 ,4),9 -1
02 I//SMID 1K X1                -               -.xi'113S2  476,69022
Accountl
A nnsPä.w,,v inu J! Sr, 4,m1 urs



Ninist ry of d1 ~Iles, 1HJousing and2I Urban DevClopm n
Sgadi S uppor t i ti nicipal I nfrast ruct ure D eveloipient 1 (1 SMII D) Program
Annexes to tlie Fiinaicial Siateiens
iunicipal
MNI1 1ic,ipaM'l  .u TI j)[                        otal Cashi
Volc   Vote   m                               ( N1 m) o eipacity  lotal Cash  u Il(essed in
Buildin10          UGXÄ
Gnluits in [(GX              Ur[SD)
Graills__  in 1(GraIts in 1UX
To L)            95,241,283,259     51 9,857,099  95.761,140,358
28,22 l,656.78
Til3adance as at 30` Jtine 2018
AWIltem  Particulars                                   Debit (UGX)       Credit (UGX)
Net worth/Reserves b/                                             5084877827
Multi-lateral Development padners                                94,238,848,668
Foreign Exchange Gain
397,352,114
Cash and Cash Lquivalent - USD Account
[             ~~                  ~6,609,352,5401              __      _
Cash and Cash Equivalent - LJGX Account   13469
___     ~113 476,690 __
1.2   Transfer of MDG to the Mlunicipal Councils      80482376754
Support MCs to link Municipa Physical
2.1    Development Plans, Five year Development Plans
and Budgets                                        16,549,200
Support MLnicipalities to review and update ten year
2,2    physical development plans in all the 14
nui cipalities
2.3    Reviow and Doverop OSR Enhancermnt framowork
for Urban Local Governments                        71.600,000
2.4    Build Capacity of MCs in Procuroment Planning and
Management                                         51,609,920
2.5    Build capacity of Municipal Councils in Financial
Management                                         53,001,000
Bil Capacitn Environmeni anc Soia
2 6    Sateguards Assessment MUFs, management and
reporting for Municipalities                      110 391,710
2.7    Build Municipalities Capacity for M&E              56.720,000
Enhance Profossional and Administrative Capacity
2'8    al Municipalities and MLHUD for Program
limplementation                                 98,990,726
3.1    Develop a GIS-based urban development
managemient system                               1 ý390,021,46 1
3.2    Annual Lands, housing and Urban Developient
Sector Review                                     242,452.305



Mini stry of ]Lnds   ousing     d Urai I)evelopmt
(1ana Sippor to  unicipa Infrast1rutu1 )evelpmnt (USMl I ]orn
Annexes to the Financial Swam  ts
AW/Itern  Particulars                                   Debit (UGX)      Credit (UGX)
3.3   ¡EC on USMID1 MLHUD                                 64022.000
Developnent of MasterpJans, Stratogies and
3,4    Engiineering designs for second Batch of Municipal
nfrastructure Fnvestmeonts                     2,396,619,724
Support to Establishment of the Physical Planning
1 Registration Board                                 93,923,840
3.6    Devolop urban developnient database
37     Develop a National Resattlomont Policy            893,041,291
3.8   Implenentation of tho National Housing policy
3.9   Implenentation of the National Urban Policy (NUP)  12 795,000
4.1    Traing of ML1HUD staff
4.2    International capaciy building activities         325,164,171
5,1    Procurement of office furniture and oquipment
(replacement vehicles)                            285,1 90.000
5. 2   Renovation of MLHUD Hoadquartors at Paliament
Avenue                                           1.032.0711307
6.1    Progran Comrilttees                               113.126, 070
6.2    Provide adequate office space for PST (Rent)      468,342,000
6 3    Enolunents for PS Staft                        2,729,258,557
6.4    Municipal Feormance Assessment                   303,402.766
6.5    Program Audits                                      9.015000
6. 6   Program Reviews                                  38,148,896
6.7    Back-up suppol. Program operational and
monitoring activities                             561.805,797
6 8    Program Specific Professional activities and
nternational forumis                               66,133:047
9 1    Preparatirn of IV  eea   on USMID
(Supplenments/ Bnoc[ufres/Leafletsffissortec] PR
material)                                             251,695
9.2    Dissonination of U SM ID to stakeholders
192,123.000



Ministry, oj lUds, H tousing a11(1 U1rban ivilo)mtcll
1 igand a Support to  unicipal Inf rasrucre D )evelopmnt (1USI) Program
Ailexes to ie U iI ancial Stalemiwen ts
A\WIItem  P arti cuti[a rs                             Debit (UGX)       Credit¯(UGXK)
9.3    Prepara of the 4 nevv MCs for the APA
i                                            1179,359 984
9.4    Prcpartion of the 14 MCs for the APA
31,855,000
9,5 Gonduct perforranco assessment of [he 18 USM ID-
AF participating MCs for FY 2017118               278,887.158
9.6    Qtahty assurance of the municipal performance
assessment repods
Total
99,721,078,609    99,721,078,609
Bank Reconcilit      1 ns ant1 Ist of a 1 bnk1 accolits
LIANDA St IPPORT T) it M'NICIPIAL. INI R AS TR k1TURI
DEVELIPME1NT PROGRAM
Rl1CONCILI    ION,` STATlli1IN1 IOR BANK ACCOUNT NO. 000120088000055, 1 SMiD
PROGRAN (UGANDA SIlII.1LNGS ACCOUINT)
U(;X
:u,e a per [akSatrnk                                                 117(6.0
3almlL as prl (                                                         h   1>,476,690.00
1 '(ANDA St1RT1V O1) MU NICIPAI. INIR ASTRI CIIRI
DIEV1  OPMIN - PRKO   RAM
RE1CONCI Il ATI(ON STA Il lI Nl I OR BANK A( CO  NT No. 000120088400024, 1 SMl l)
PRIOGRAM (US D(t)LLA R ACCUNI)
UiS$
Balmncca  pur  .o  S In  m                                             1,0  _60
lInCC a per I(:l h      lt                                                1,660 92K ij
k"W pe -1 t'l ev aI 1 1, 7O>3,6 6 e e)2



37-45 KAMPALA ROAD,
P.O. BOX 7120.
KAM PALA
DIRECT LINE  256-414- 233722
GENERAL LINE 256-414- 258441
FAX LINE    256-414- 259343
TELEX       256-414-61059
CABLES      UGABANK
Enal       info@bou.or.uJg
W b Website  www.bou.or.ug
Va 5,2018
.\ I):stry iLands, i !0ousing and Urban) I)eveilopment
'i iBox 769%
KainpalaUganda
Certifiça_te of ank Accouni Balances as at tne 30, 2018
R   r, eC is made to yor ler Re: A\DM      15/39/01 datrd Julv 2, 2018 (iln the above
su blect
>1  nd h1n  I   Hl]c5 \'io  IS c.  oin thU SCCOtntS hCkl VWith 13a1K Of Ui os ala lS i 3 jUn
001>20J)38DX000031 M WORLD IA  AI  T IA Y                    GX00
Al   > l'NE lGI SUS'AINABI. DWV PRO'IJ -
SO CA NI .ACtSS PLAKii NNING»Vl AN  DEV
I000 2120880000.58                                              UGÉX   .3,433,8 o,))50 0
ALBEDlINE{ Ri EGK(N SUSTAiAIA.k DEV3 PRO,-
I..CA LAC '.%, i ANNIXNG AN]) IEV
00)0120088)4000128                                              USD       3 75 579) 97
DEVELO] -.1 .    8 AND) AlDMCIN I'TRATION' REFORMI
;( X i 15i8.591,2'Mil9i
000!20006X                                                             89     7 00
COMPH>81I'T]']ENES]S9 AND) NTERPR1I
1018       25   DE2V]     WIiN I I AND) AI)MINiTRATiIN R20RM  LU])        265,28022
UGANDA SUP]OT TO7    MIC KA1]
INFRiA%'zR4L¾ TIR) DEVELOPIIi)JMENTi(USM) D)
MI00 120088400)02)  INER1ASTiRLCTURE DV' EVE)OPMNTI(iSMi I   USDY I70 i        9
AND1%)]íE  R NE'I 15 AlXNDA i iLI
000 0088)0A%'i)'l05ARX X iU
2: !I.»"I)I)t' I                                1-ui 05



l      a    l he  vcois ef the slatmint of accounts for eanse of reference.
TIot  Sekiri                                        Adrian Mwiine
_.Director                                            Ag. Assistant Director
Cop  Ao     1   A c cuntan General, Mo    -eAPcD
The Auitori Gee raT, Office of the Audliter Genera!