THE REPUBLIC OF UGANDA

Transcription

1 THE REPUBLIC OF UGANDA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA PRISONS SERVICE FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2016 OFFICE OF THE AUDITOR GENERAL UGANDA

2 TABLE OF CONTENTS LIST OF ACRONYMS... iii 1.0 INTRODUCTION BACKGROUND INFORMATION ENTITY FINANCING OBJECTIVES OF UGANDA PRISONS SERVICE AUDIT OBJECTIVES PROCEDURES PERFORMED CATEGORIZATION AND SUMMARY OF FINDINGS Categorization of findings Summary of Findings DETAILED FINDINGS Payables Payments to Pensioners without Life Certificates Accumulated pension arrears Inadequate documentation on pension files Budget shortfall - UGX.4,095,163,486 and activities not performed Non-Tax Revenue (NTR) Under Performance Mischarged expenditure Land issues Staffing and accomodation Field inspections ii

3 LIST OF ACRONYMS Acronym Meaning GoU Government of Uganda HR Human Resource ICT Information Communication Technology IGU Income Generating Unit Km Kilometers NIC National Insurance Corporation NSSF National Social Security Fund PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Public Assets Authority UGX Uganda Shillings URA Uganda Revenue Authority UPS Uganda Prisons Service iii

4 REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA PRISONS SERVICE FOR THE YEAR ENDED 30 TH JUNE, 2016 THE RT. HON. SPEAKER OF PARLIAMENT I have audited the financial statements of the Uganda Prisons Service (UPS) for the year ended 30 th June These financial statements comprise of the statement of financial position, the statement of financial performance, statement of changes in equity and cash flow statement together with other accompanying statements, notes and accounting policies. Management Responsibility Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Uganda Prisons Service. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the of the Public Finance Management Act 2015, and the Financial Reporting Guide, 2008, and for such internal controls as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. Auditor s Responsibility My responsibility as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 13 and 19 of the National Audit Act, 2008 is to audit and express an opinion on these statements based on my audit. I conducted the audit in accordance with International Standards on Auditing. Those standards require that I comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing audit procedures to obtain evidence about the amounts and disclosures in the financial statements as well as evidence supporting compliance with relevant laws and regulations. The procedures selected depend on the Auditor s judgment including the assessment of risks of material misstatement of financial statements whether due to fraud or error. In making those risk assessments, the Auditor considers internal control relevant to the entity s preparation and fair presentation of financial statements in iv

5 order to design audit procedures that are appropriate in the circumstances but not for purposes of expressing an opinion on the effectiveness of the entity s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management as well as evaluating the overall presentation of the financial statements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Part A of this report sets out my opinion on the financial statements. Part B which forms an integral part of this report presents in detail all the significant audit findings made during the audit which have been brought to the attention of management and form part of my Annual Report to Parliament. PART A Opinion In my opinion, the financial statements of Uganda Prisons Services for the year ended 30 th June 2016 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, and the Financial Reporting Guide, Emphasis of matter Without qualifying my opinion, I draw attention to the following matter described in note 24 of the financial statements, and also in paragraph 8.0 of my report: Payables (Domestic Arrears) UGX.49,889,787,029 Uganda Prisons Service had payables amounting to UGX.49,889,787,029 at the close of the financial year. The payables had increased by 41.8% from last year s figure of UGX.35,173,385,290. The entity risks losing business with service providers and could be sued for non-payment with chances of penalties that may include interest on unpaid balances. John F.S. Muwanga AUDITOR GENERAL 21 st December, 2016 v

6 REPORT OF THE AUDITOR GENERAL AND SUPPLEMENTARY INFORMATION 0

7 PART "B" DETAILED REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS ON UGANDA PRISONS SERVICE FOR THE YEAR ENDED 30 TH JUNE, 2016 This Section outlines the detailed audit findings, management responses, and my recommendations in respect thereof. 1.0 INTRODUCTION Article 163(3) of the Constitution of the Republic of Uganda, 1995 (as amended) requires me to audit and report on the public accounts of Uganda and all public offices including the courts, the central and the local government administrations, universities and public institutions of the like nature and any public corporation or other bodies or organizations established by an Act of Parliament. Accordingly, I carried out the audit of the Uganada Prisons Service (UPS) to enable me report to Parliament. 2.0 BACKGROUND INFORMATION Uganda Prisons Service s head office is located at Plot 13/15, Parliament Avenue. It has main Prisons at Luzira Upper Prisons with a staff training college. It has 54 Central Government prisons and 172 Local Government prisons. Uganda Prisons Service s mandate is drawn from article 216 of the Constitution of the Republic of Uganda. The Vision of the entity is To enable all people in Uganda to live in a safe and just society and its mission is To contribute to the protection of all members of society by providing reasonable, safe, secure, and humane custody and rehabilitation of offenders in accordance with universally accepted standards. 3.0 ENTITY FINANCING Uganda Prisons Service was financed by grants from Central Government, donations and locally generated revenues. Grants totaling to UGX.144,521,151,327 from Central Government and other Government units were received. The entity also received Non- Tax revenue of UGX.9,588,650,489 bringing total revenue to UGX.154,109,801,816. The 1

8 total revenue of UGX.154,109,801,816 constituted 97.87% of its approved budget estimates of UGX.157,463,466, OBJECTIVES OF UGANDA PRISONS SERVICE The objectives of the Uganda Prisons Services are to: Enhance safety and security of offenders, staff and the public; Foster human rights awareness and practice in the prisons; Promote rehabilitation of offenders and reduce incidence of crime; and Enhance professionalism in the service and strengthen management accountability. 5.0 AUDIT OBJECTIVES The audit was carried out in accordance with International Standards on Auditing and accordingly included a review of the accounting records and agreed procedures as was considered necessary. In conducting my reviews, special attention was paid to establish:- a. Whether the financial statements have been prepared in accordance with consistently applied Accounting Policies and fairly present the revenues and expenditures for the period and of the financial position as at the end of the period. b. Whether all funds were utilized with due attention to economy and efficiency and only for the purposes for which the funds were provided. c. Whether goods and services financed have been procured in accordance with the Government of Uganda Procurement regulations. d. To evaluate and obtain a sufficient understanding of the internal control structure of the organization, assess control risk and identify reportable conditions, including material internal control weaknesses. e. Whether management was in compliance with the Government of Uganda financial regulations. f. Whether all necessary supporting documents, records and accounts have been kept in respect of all activities, and are in agreement with the financial statements presented. 6.0 PROCEDURES PERFORMED The following audit procedures were undertaken:- 2

9 a. Revenue Obtained schedules of all revenues collected and reconciled the amounts to the cashbooks and bank statements. b. Expenditure The payment vouchers were examined for proper authorization, eligibility and budgetary provision, accountability and support documentation. c. Internal Control system Reviewed the internal control system and its operations to establish whether sound controls were applied throughout the period audited. d. Procurement Reviewed the procurement of goods and services by the Ministry during the period under review and reconciled with the approved procurement plan. e. Fixed Asset Management Reviewed the use and management of assets of UPS during the period under audit. f. Financial Statements Examined on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessed the accounting principles used and significant estimates made by management; as well as evaluating the overall financial statement presentation. 7.0 CATEGORIZATION AND SUMMARY OF FINDINGS 7.1 Categorization of findings The following system of profiling of the audit findings is used to prioritise the implementation of audit recommendations: No Category Description 1 High significance Has a significant/material impact, has a high likelihood of reoccurrence, and in the opinion of the Auditor General, it requires urgent remedial action. It is a matter of high risk or high stakeholder interest. 2 Moderate significance Has a moderate impact, has a likelihood of reoccurrence, and in the opinion of the Auditor General, it requires remedial action. It is a matter of medium risk or moderate stakeholder interest. 3 Low significance Has a low impact, has a remote likelihood of reoccurrence, and in the opinion of the Auditor General, may not require much 3

10 attention, though its remediation may add value to the entity. It is a matter of low risk or low stakeholder interest. 7.2 Summary of Findings No Finding Significance 8.1 Payables High 8.2 Payments to pensioners without life certificates High 8.3 Accumulated pension arrears High 8.4 Inadequate documentation on pension files High. 8.5 Budget shortfall Moderate. 8.6 Non-Tax Revenue (NTR) Under performance Moderate 8.7 Mischarged expenditure Moderate. 8.8 Land issues Moderate 8.9 Staffing and accommodation Low 8.10 Field inspections 8.0 DETAILED FINDINGS 8.1 Payables - UGX.49,889,787,029 Uganda Prisons Service had payables amounting to UGX.49,889,787,029 at the close of the financial year. I noted that the payables have increased significantly from financial year 2014/2015. At the close of the financial year 2014/2015 the entity payables stood at UGX.35,173,385,290. However, by the close of the financial year 2015/2016 the payables figure had increased to UGX.49,889,787,029 an increase of UGX.14,716,401,739 (representing 41.8% increment). I further noted that among the payables were four major items that had been outstanding for more than 12 months. The details in the table below: SN Items Balance as at Paid during the New Bal. as at 30/6/2015 year commitments 30/06/ UMEME 6,452,592,483 2,690,000,000 4,986,285,982 8,748,878,465 (Electricity) 2 NWSC (Water) 5,530,200,196 3,620,000,000 5,204,015,921 7,114,216,117 3 Food bills 19,052,989,860 14,938,819,506 25,934,738,081 30,048,908,435 4 Staff uniform 4,077,015,672 2,174,234,216 1,211,666,226 3,114,447,682 Totals 35,112,798,211 23,423,053,722 37,336,706,210 49,026,450,699 4

11 The entity risks losing business with the service providers and could be sued for nonpayment with chances of penalties that may include interest on unpaid balances. The increase in payables also reflects inadequate debt management. Management explained that the increment on the entity payables was largely due to increase in prisoner population which has a direct effect on food, water, electricity and uniforms. I advised the Accounting Officer to liaise with MoFPED to explain the position with a view of clearing the ontstanding commitments. 8.2 Payments to Pensioners without Life Certificates UGX.111,207,431 Section 18 of the pensions Act Cap.286 requires payment of lifetime gratuity to retired public officers. However, the entitlement ceases upon death provided the said pensioner has enjoyed pension for an aggregate period of 15 years. Where the pensioner lives beyond 75 years, he is required to present an annual life certificate as a pre-requisite for continued payment. A review indicated that 13 pension files worth UGX.111,207,431 were processed without veryfing pensioners life certificates to confirm that indeed they are alive and eligible for the payments. I was not provided with an explanation justifying the payment. The table below refers: S/N Payee Supplier No. Amount (UGX) 1. SOOMA CHRISTOPHER ,669, EDANYU GEORGE WILSON ,792, ATTO SEBBI MOHAMMED ,019, KANGU CHARLES ,359, UMA YAKOBO ,598, OBBO YOWA ,927, ODEKE JOHNPS/AP/ ,564, OKURUT VIRGIL.A ,733, TASYOMA FOSTER M ,637, ABULO PHOEBE ,926, OBITIA ANTONIO ,299,209 5

12 12. ODEKE JOHNPS/AP/ ,564, ODONG ONGWEN SANTO ,116,685 Total 111,207,431 In absence of proper justification, the payments were ineligible and may lead to loss of funds. I advised the Accounting Officer to ensure that only eligible pensioners are paid. Meanwhile UGX.111,207,431 should be recovered from the beneficiaries. 8.3 Accumulated pension arrears UGX.890,905,074 Paragraph of the guidelines on Wage Bill, Payroll and Pension Management, 2015 requires processing of monthly payroll to follow the active payroll cycle to ensure that benefits are paid by 28 th of every month. On the contrary, a review of commentary on the financial statements by the head of accounts and the schedule of arrears revealed that UPS had accumulated pension arrears totaling UGX.890,905,074 as at 30 th June It was further observed that even with the pending arrears, management did not spend UGX.530,000,000 being a component for gratuity and pension as at the close of the financial year. According to Commissioner General of Prisons` communication to the Permanent Secretary/ Secretary to the Treasury ref FIN65/193/01 dated 21 st July 2016, the arrears were made up of the following: Category Amount (UGX) Outstanding FY 2014/15 gratuity & arrears lacking supplier number 275,400,944 FY 2015/16 gratuity cancelled due to lack of supplier number 376,395,025 Past FYs arrears processed as at 30/06/ ,479,949 Other verified payments as at 30/06/ ,629,156 TOTAL 890,905,074 The non-payment of pension in time could have been due to laxity by management to verify and update the pensioners` files to have all necessary documentation on file. There is a risk of accumulating more arrears thus denying genuine pensioners of their entitlements. 6

13 I advised the Accounting Officer to ensure that UPS pensioners files are updated regularly and bonafide pensioners paid timely to allow them enjoy their benefits during retirement. 8.4 Inadequate documentation on pension files UGX.168,169,296 Paragraph of the guidelines on Wage Bill, Payroll and Pension Management, 2015 requires Accounting Officers to up-date their payroll records. On the contrary, a review of pension files revealed that management paid pension to the tune of UGX.168,169,296 to several pensioners although the respective individual files did not have documents like Pension Form NS 7, form NS 14 for computation of benefits, Form 25B acceptance of retirement by the Public Officer and National Identity card number and individual claimants signing off against their names on Forms Annex 1 and Annex 2, and Bank account details, among others. The table below refers: INVOICE NO. EFT CHECK Amount Date SUPPLIER NUMBER APR ,024,341 5/3/2016 ODOI JOHN JUN ,098,620 6/23/2016 Wafula Wanyama James PGR 57/06/ ,889,634 6/24/2016 Tinkamanyire F K AUG ,669,172 12/15/2015 SOOMA CHRISTOPHER OCT ,569,400 12/11/2015 ABULO PHOEBE AUG ,598,190 12/15/2015 UMA YAKOBO DEC ,341,467 12/23/2015 OBUR KENNETH LAKELA JAN ,785,649 3/16/2016 ODEKE GEORGE WILLIAMTRD SEP ,564,221 12/15/2015 ODEKE JOHNPS/AP/ APR ,207,358 5/3/2016 OKUCHA CRANMER DEC ,421,244 12/23/2015 WAMUKHIYI NUWA 168,169,296 There is a risk of paying for non-existent pensioners. Management attributed failure to present the relevant documentation due to MoPS releasing files that were incomplete. The Accounting Officer is advised to ensure that all pension files are updated with the requisite documentation, before payments are made to beneficiary pensionsers. 7

14 8.5 Budget shortfall - UGX.4,095,163,486 and activities not performed I noted that management had budgeted to receive UGX.157,463,466,863. However only UGX.154,109,801,816 (97.8%) was received resulting into a budget shortfall of UGX.4,095,163,486 (2.2%). Because of the shortfall, the following activities were either partially performed. Vote function output Assistance to the UPS Assistance to the UPS Assistance to the UPS Item description Government Buildings and Administrative Infrastructure Purchase of Specialized Machinery & Equipment Construction and Rehabilitation of Prisons Planned outputs/quantity Murchison Bay laboratories and staff clinic to be renovated; Construction of maize drying platform at Amita Construction of a beef cattle unit at Tororo prisons 24 tractors and accessories to be procured to enhance farm production, Budget saving measures adopted through purchase of a hydro form machine Night soil bucket system to be eliminated in 58 prisons by constructing water borne toilets. Amount (UGX) budgeted 1,055,000,000 Amount released (UGX) 9,025,723,486 8,275,723,486 4,013,758,459 3,952,931,030 Actual output There was no evidence that Murchison Bay laboratories and staff clinics were renovated Maize drying platform at Amita not constructed Beef cattle unit at Tororo prisons not constructed Procured 20 tractors and accessories to reduce post-harvest losses No proof of purchase of hydro form machine. Toilets only constructed in 33 out of 58 prisons 44 new staff housing units to be constructed at Kitalya, Arua and Koboko, Constructed 38 out of 44 planned housing units at Koboko, Kitalya and Arua 8

15 Unimplemented activities hinder service delivery, and the appropriating authority s objectives were not achieved. Management attributed the underperfomance in planned activities to increased market price of materials, delay in procurement process and partial released of approved budgeted funds. I advised the Accounting Officer to liaise with all relevant stakeholders to solicit for adequate funding and have the activities undertaken as planned. 8.6 Non-Tax Revenue (NTR) Under Performance I noted that UPS had budgeted to collect UGX.10,834,000,000 from NTR sources during the year. However the total NTR collected amounted to UGX.9,588,650,489 (88.5%) resulting into a shortfall of UGX.1,245,349,511 (11.5%). Ledgers disclosed that although there was over collection in some of the revenue sources, in many instances, there were under collections as indicated in the table below: SN Activity Budget FY 15/16 Total collection Under collections 1 Food 10,500,000,000 8,501,351,100 1,998,648,900 2 Carpentry 114,912,000 66,843,000 48,069,000 3 Hand Crafts 16,000, ,000 15,885,000 4 Metal Fabrication 31,544,000-31,544,000 5 Soap Making 31,544,000 4,000,000 27,544,000 6 Band Hire Fees 20,000,000 15,256,000 4,744,000 7 Tender Fees 120,000,000 6,000, ,000,000 Total 2,240,434,900 Management revealed that the shortfall was majorly on food item due to erratic weather during the year. UPS is dependent on rain-fed agriculture and has no control on weather conditions. Management further explained that to limit the variance between planned NTR and actual/generated, there is need to adopt irrigation in farming. A proposal to establish irrigation schemes has been submitted to Ministry of Finance for consideration. I await the Accounting Officers commitment on the irrigation initiatives. 9

16 8.7 Mischarged expenditure UGX.469,218,264 The Parliament appropriates funds in accordance with the needs of the country and this appropriation is implemented through the budget in which funds are tagged to particular activities and outputs using account codes and MTEF codes. A review of the UPS expenditures revealed that the entity charged wrong expenditure codes to a tune of UGX.469,218,264. This constituted 0.278% of total expenditure for the year of UGX.168,617,128,757. Mischarges undermine the importance of the budgeting process and leads to misreporting of financial statement balances. Management explained that during budgeting some outputs did not reflect the various expenses for activities and sub-activities involved under prisons but those activities contribute to the achievement of the budgeted output hence the mischarge. I advised the Accounting Officer to streamline the budgeting process with Accoutanat Generals guidance and also ensure that sufficient funds are allocated to each account. I also advised that authority should be sought incase there is need for any reallocations. 8.8 Land issues A review of the land register revealed that UPS had 193 Pieces of land countrywide and the following issues were noted: Delayed completion of process of title for 12 pieces of land I noted that there are 12 pieces of land country wide where management had started on titling and as such this land had no land title: The schedule below refers: S/N Prison unit Location District Area (ac) Remarks 1 UG Prison Muinaina Buwekula Block 282, Plot 51 2 UG Prison Ndorwa Block 3, Plot Ndorwa UG Prison Farm Loro 4 UG Prison Plot 14-16, Chemonges Kapchorwa Road Kapchorwa Town 5 UG Prison Ngora Ngora Block 1, Plot 58 6 UG Prison Kween Block 2, Plot Ngenge 106 Mubende Surveyed and titling ongoing Kabale Surveyed and titling ongoing Oyam Surveyed and titling ongoing Kapchorwa Surveyed and titling ongoing Ngora Surveyed and titling ongoing Kween Surveyed and titled on 16th March

17 7 UG Prison Kauga - Mukono 8 UG Prison Kaladima UG Prison 9 Dokolo UG Prison 10 Oyam 11 UG Prison Nebbi 12 UG Prison Amolatar Yet to be established Yet to be established Yet to be established Surveying done - deed plan not yet received Yet to be established Yet to be established Yet to be established Surveying done - deed plan not yet received Yet to be established Yet to be established Yet to be established Surveying done - deed plan not yet received Yet to be established Yet to be established Yet to be established Surveying done - deed plan not yet received Yet to be established Yet to be established Yet to be established Surveying done - deed plan not yet received Yet to be established Yet to be established Yet to be established Surveying done - deed plan not yet received Delay to complete the land titling process could lead to encroachments. In response, the Accounting Officer attributed the delay to the reforms in the title registry, Ministry of Lands, Housing and Urban Development and UPS is pursuing the process of titling to completion. I advised the Accounting Officer to follow up the matter and ensure that the titling of land is finalized Prison located on either public land under sub counties or milo land under Buganda Kingdom It was noted that 139 prison units were built on either Public land under sub counties or on mailo land under Buganda Kingdom. There were no efforts taken by management to have separate land titles from the original owners. In the circumstances, this land could easily be repossessed by the owners thus risking government property. Management attributed the lack of land title to insufficient funds. Some sub counties have denied prison authorities to survey the land saying the land belongs to them and UPS can only use them temporarily. I advised the Accounting Officer to put in more efforts to have the land titles processed from the original owners. 11

18 8.9 Staffing and accomodation Staffing structure I noted that UPS had a total of 49,470 approved positions as at 30/11/2016 for both the uniformed staff and civilian staff. However only 9,344 (19%) positions were filled which translated into under staffing of 40,126 (81%) as per details below. Staff category Approved positions Filled positions Variance, Uniformed including 36,282 8,950 25% 27,332 75% trainnees (202) Civilians 13, % 12,794 97% Total 49,470 9,344 19% 40,126 81% It was further noted that the following vital positions were not filled. SN Positions not filled. Scale 1 Principal industrial manager U2 2 Principal veterinary officer U2 3 Principal executive engineer U2 4 Principal environmental health officer. U2 Vacant positions generally affect service delivery. Management explained that there was inadequate wage to undertake recruitment of more civilian staff. However, 227 vacant posts for various non-uniformed staff have been cleared for filling in FY2016/17 including the Principal Industrial Manager and Principal Environmental Health Officer. I advised the Accounting Officer to liaise with Ministry of Finance, Planning and Economic Development and Ministry of Public Service to improve on staffing position of Uganda Prisons Services Inadequate Staff accommodation I noted that UPS has a challenge of staff accommodation. Information availed to me revealed that currently 6,311 staff out of 9,470 are not properly housed. They live in improvised structures, unipots and others rent for themselves. It was further noted that 12

19 some improvised structures were grass thatched houses as evidenced by houses in Jinja prison barracks which put prison officers` lives at risk of fire and leaking rain. Photographs of some of glass thatched houses in Jinja Main Prisons Lack of decent accommodation negatively affects individual officers` performance and denies officers of their right of accommodation. Management confirmed that UPS has a challenge of staff accommodation. Currently, 6,311 out of 9,370 staffs are not properly housed. As a gap reduction measure, UPS is constructing single rooms and 2 roomed houses. This FY2016/17, an allocation has been made for 359 low cost staff housing units in various prisons and works have started. The same number will be constructed in FY2017/18. The funding is still too inadequate compared to the challenge. I advised the Accounting Officer to continue lobbying for funds from government and development partners to increase funding with a view of improving staff accommodation Inadquate Prisons health services The staffing capacity of health workers in the few UPS health facilities is generally low. Whereas the established post for health workers is 436, only 218 (50%) are filled leaving a gap of 218 posts unfilled. This has impacted greatly on health service delivery in the prisons and thus poses risk of more inmates getting infected. It was further noted that HIV/AIDS services are limited to only 15% of the health units in UPS. Lack of adequate health facilities implied that the prison workers and prisoners did not obtain the necessary health services. 13

20 Management explained that permission to recruit health workers was sought from Ministry of Public Service and UGX.1.2bn has been provided for in the financial year 2016/17 for new health staff. I advised the Accounting Officer to continuously engage Ministry of Finance, Planning and Economic Development to increase the health funding with a view of improving prisons health conditions Field inspections An inspection carried out on UPS Upcountry prisons revealed the following: Prisoners uniforms and beddings Best practice requires a prisoner to have at least 2 pairs of uniform, a blanket and a mattress. Currently, prisoners are provided with only one pair of uniform, two blankets (one for covering and another for sleeping on) and are not provided with any mattresses. With the coldness from the floor cement, prisoners are exposed to risk of diseases associated to coldness. It was revealed that whenever prisoners wash the only uniform available, they remain without uniform which is against the offenders human rights. Management explained that the budget allocation is not sufficient for providing 2 pairs of uniform per prisoner and mattresses. I advised the Accounting Officer to lobby for funds to increase prisoners uniforms and also procure mattresses Suspects long stay on remand Justice Law and Order Sector s Strategic investment Plan III is committed to have inmates to have better access to justice and lives in a safer and secure environment and more responsive to human rights and reduce the length of stay on remand from 30.3 months to 15.1 months for capital offences and from 6 months to 4.4 months for other offences. On the contrary, the statistics provided revealed that suspects spent on remand long period some up to 72 months. Access to justice and lives is denied. Details are in the table below: 14

21 Period Spent on Remand (Months) Committed to High Court Capital Petty TOTAL ,458 10,285 12, ,029 2,697 4, , , , , , , , , More than 72 Months GRAND TOTAL 9,845 3,099 13,788 26,704 Management explained that with the sector wide approach, JLOS has adopted a number of case backlog reduction strategies which includes establishment of High Court Circuit and appointment of a special committee to look into case backlog. Management further revealed that with appointment of more judges, the problem is expected to be mitigated. I advised the Accounting Officer to liaise with the sister departments like Police, Directorate of Public Prosecution and Judiciary with a view of speeding up investigations and trials of suspects Inadequately equipped Jinja main Prison workshop and Mbale prison workshop During my inspection of Jinja Main and Mbale prisons, it was observed that the Jinja prison had 1126 convicts while Mbale had 319 convicts who qualified for vocational training. However, Jinja workshop and Mbale workshop each could only accommodate 30 people. At the time of inspection, both the Jinja and Mbale prison workshops had no timber to support the vocational training yet the workshop machines had broken down. The following photographs refer: 15

22 The photographs show the dilapidated workshop in Mbale The photographs show the dilapidated workshop in Mbale If retooling is not done in these workshops, the purpose for which they were established will not be achieved. Management in their responses explained that due to inadequate funding, retooling, expanding and provision of training materials are limited. I advised the Accounting Officer to lobby for funds from development partners and have the workshops retooled and functional. 16

23 APPENDIX 1 FINANCIAL STATEMENTS 17