Documente Academic
Documente Profesional
Documente Cultură
TABLE OF CONTENTS
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List of acronyms---------------------------_"
LIST OF ACRONYMS
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AGM Annual General Meetin~
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BOD Board Of Directors
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DJPP Democratization, Justice <Ind Peace Programmes
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HUGGO Hum.m Right!;.:md Good Govemllnce Offke
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Mo, Member Organi:-.ations
We have audited th~ al.'COmpanying Consolidat~d fund Accountability Statement of Padl!I NGO forum for
the period 01>! July 2009 to 30111 June 2010, and a summary of significant accounting polici~s and other
explanatory not~s,
Management is responsibl~ for the preparation and fair presentation of the Consolidated fund
Al.'COunlability StaLemt!l1t in accordance with International Financial Reporting Stilndards. This
responsibility jnclud~s: designing. implementing and maintaining internal control relevant to the
preparation and fair presentation of the Consolidated Fund Accountability Statement that is free from
material misstatement, whether due to fraud or error; selecting and applying appropriate accounting
policies; and making accounting estimates that are reasonable irl the circumstances.
Auditor's Responsibility
Our responsibility is 10 express an opinion on the Consolidaled Fund Accountability Statement based on our
audit. We conducted our audit in accordance with InkmationaJ Standards on Auditing. Those slimdards
require that we comply with ethical requirements and plan and perform the audit to obtain reilSonable
a:>surance whether the Consolidated Fund Aa::ountability Statement is free from materiill misstatement.
An audit involves perfonning procedures to obtairl audit evidence about the amounts and disclosures irl the
Consolidilted Fund Al.'COuntability Statement. The procedures selected depl!nd on the auditor's judgment,
including Ihe assessment of the risks of malenal missl~temt!l1t of the Consolidated Fund Accountability
Statement, whether due to fraud or I!rrOf, In making those risk assessments, the iluditor considers inll!mal
control relevant to tne entity's preparation and fair presentation of the Consolidated Fund Accountability
Statement in order to Ql!sign audit procedures that are appropriale in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the entity's intemill control. An audit ~Iso includes
evaluating the appropriateness of accounting policies used and the reilSon;,bleness of accounting estimates
made by management, a5: well ilS evaluating the ov~raU presentation of the Consolidated Fund
Accountability Statement.
WI! believe that the audit evidence we have obtainoo is sufficient and appropriate to provide a basi:> for our
audit opinion.
The Project's policy is to prl!pare the accompanying statement on the cash receipts and disbursements basis.
On this basis, the Project's receipts arc re<:ognized when received rather than when earned, and expensrs are
recognized when paid rather than when incurred.
A vilriance reporl comparing the budgeted and actual amounts was not prepared as per the memorilndum
of understanding. Wewere unable to verify the utilization of funds disbursed to the FOT\lm.
Limitation of scope
We were unable to verify the validity, accuracy, completeness and existence of Ugx 1,660,000 in the
Consolidated Fund Accountability Statement. Ugx 1,660,000 is inadequately supported by third pilrty
supporting documentation.
Qualified Opinion
Except (or the clfeds of i1ny adjustments that may be necessary in respect of the above matters, in our
opinion, the Consolidated Fund Accountability Statement presents fairly, in all material respects, the
financial position of Polder NGO Forum for the period 01"' July 2009 to 30'" June 2010, for the year then
ended in accordance with the terms of agreements and complies with the basis of accounting described
above.
The Terms of Agreements require that in carrying out our audit we consider and report to you on the
following matters. Except for the above, we confu-m that;
• We have obtained all the information and explanations which to the best of our knowledge and
belief were necessilry for the purposes of our audit;
• In our opinion proper books of aCUlunt have been kept by the FOT\lm, so (ar as appeilrs Irom our
examination of those books; and
• The Consolidated Fund Accountability Statement is in agreement with the books of acrount.
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www.russ~lIbedford.com
I Democmtisation, Justice And Pl'ace Programmes
Pader NGO Forum
.I, ,,I Consolidated FWld Accollntability Statement
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FOT The Year Elided 30'~ June 2010
,1 3.0 CONSOUDATF.D FUND ACCOUNTABILITY STAnMENT
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Actual Budgeted Utilization Atwal
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UGX UGX % UGX
Noles 2010 2010 2009
--,, Balance B I Forward
! BalaIlce 81 Fonvard 01" July - DJPP 795,600 22,974,250
Bohmrp HI Fnrw"rc! 01"' July - OSI
IncomeIReceipls
Programme Funding - DJPP 3.2.1 53,764,875 22.,375,000
,i Programme runding - OSl 3.3.1 67,328,420
Fund Application
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PROGRAMME
COORDINATOR
Funding reprcsQf\ts amounts received from HUGGO DANIDA DcmoCTillUation, Justice and Peilce
Progr.-unmcs (DJPP).
Actuill
,I Dilte received
UGX
DJPP DisburscmQf\(
28'" September 2009
29,164,000
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! 3.2. DJPP Fund ApplicatiDn
Actual Budgeted Utilization Actual
UGX UGX % UGX
Note5 2010 2010 2009
"Dab-nee BI Forward O1'l July - DJPP 795,600 22,974,250
InC'omeIReceipts
~ovammcF~dmg-DWP 3.21 53,764,87~ 22,375,000
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. Total Funding 54,560,475 45,349,250
Fund Application
Accommodation 278,000
Adminis(rOlt1un 1,020,000 720,Oao
Bank Charges 203,036 155,700
Board Meetings 2,308,200 2,848,300
Borrowed by TWc;lirc Account 4,506,600
Communication 647,000 1,032,000
Computer Maintenance 860,000 1,330,000
Field Allowances 12,000
Fucl- Generator and Maintenance 685,100 355,200
Fuel- Molor Cycle and Maintenance 1,609,500 1,522.600
HilU Hire during training 245,000 115,000
]oinl.'l Accounts TransEer After 5,937,400
Separation Of Accounts
Meals 632,100 917,200
Newspapers 224,800
Office Cleaning 155,000 585,200
Office Equipmcnts 477,000 544,500
Office Stationery 565,900
OfficcTea 43,400 293,600
Organj7~,tion and Development 1,014,400 600,000
Photocopier Maintenilnce 1,020,000
Phutocopy and Printing 1,344,900
Radio Announccmcnb; 20,000
Radio Talk. show 60,000 300,000
Refreshment 303,600
R"" 4,380,000 4.800,000
Salaries 13,271,000 15,918,000
Stilff NSSF Ulntribution 3,060,000 3 r "il0,OOO
Staff P AYE contribution 3,462,000 3,462,000
StaffWelf;\rc 1,975,600
Stiltionery 940,8.50
Transport and Pe~diem 5,265,000 2,665,000
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_I The Consolidaled Fund Accountability Statement is prcp,lfcd on a Cilsh basis. Funding is recorded when
received and all ex~nscs are recorded when paid.
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1 Babncc HI Forward 01" July
Nates 2010
69,436,990
2010 2009
73,908,775
lncomc1Rcccipls
, Programm", Funding
Tolal Funding
3.3.1 49,914,945
119,351,935
92,901,651
l!i6,810,427
i Fund Appljcalion
ACCOmn\lldaLlun 2,72ltOllLl 4,460,000
Ann\.l;a! Report Production 1,500,000
Audit Fees l,050,OOU 700.1)00
Bank Charges 137,965 236,672
Banner 670,000
Camera ilnd "Balh-ric,; 9",500 541,200
Communication 6!:i8,5ll6 972,400
hcililalor~' Fees 4,830,000 1,450,000
Field Allowances 540,000 2,542,000
Fuel- Generator and Maintenance I,OBO,500 371,650
FUI'I- Motor Vehicle and Maintenance lO,3G4,900 8,947,'100
Granl5 to CBDs 20,000,000
Hall Hire during ITili";,,g 620,000 600,000
Hire Of VMiclc 1:W,000
Internet Maintenance I,OBO,OOO
Joints Accounls TraIl5fer After s..parOluon Of 7,627,600
Accounts
1.iIptop Compul~ Procurl!Dl""t 1,400,000
Live Radio Talk - District Councillorn 2,400,000
Meal... 12,554,000 8,722,SOO
Mobili'l.ation 55,000
Molor Vehicle Service 8,083,365
Olficl' Stationery 1,846,.300
Photocopy ilnd rrinling 1,311,900 1,996,650
Radio Announcf11wnl.s 60,000
Radio Talk show 2,160,000 4,082,SOO
Report l'roduction 307,SOO 100,000
Refre~ment 2,330,SOO 1,431,900
Refund tD Memb~rship fc"," 2,452,200
Salaries 16,546,7SO 14,277,000
Solar Panel Installation 863.so0
Solar Panel Procurement 6,7611.000
SUpporl to Football 1,220,000
Staff NSSF contributiDn 2,872,7S0 2,450,250
Staff PAYE contribution 1,426,5ll6 2,431,000
St:lff W.,lfar.,
Stationery 1,7211,200
Transport and Perdi.,m 17,469,090 14,821,250
T - ~hirl.s 4,621,000
TOI..1Fuod Application (118,689,059) (97,373,437)
SUrplU6 Carried Fonvard 662,876 69,436,990
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30lb June 2010
4!J,914,945
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Sejjaaka, KaQ1UQaSe & Co. 10
Certified PllblicAceolmtants
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Demncratisanon, Justice And Peace Programmes
PadEr NGO Fo",,"
Consolidated P,md Accom.tability Statement
FOT The Year Ended 30110 bme 2010
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. , 3.4.1 nSf Funding
Funding represents amounts received from Open Society Institute For East Africa
Amount
301ll June 2010
Date received UGX
67,328,420
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I 35. Consolidated Surplus Carried Forward
, Cash at DFCU Bank (Uganda) Umiled - Pader Branch; Account Number 01053500222846 6,751,539
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DJPP
Cash al Bank - 051; DFCU Bank (Uganda) Limited, Pader Branch· 01403500246222 36,133,720
Cash at Bank- Trocaire; DFCU BilnX. (Uganda) Limited, Pildcr Branch· 01403500243494 662,876
H UGGO is resid~t in Uganda and was formed in the year 2000 to uperate under the Royal Danish
Embassy. The Danish operational guidelines ilnd the laws of the Republic of Uganda govern it.
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Defnocratisatiou1 Justice Aud Pl!ace Prografnmes
Pader NGO Fan/m
CO'JsolidQted Hmd Accolmtability Statemimt
For The YCQr Ended 30111 JIlne 2010
4.1 Background
Pader NCO forum is an umbrella organization for Civil Suciely Organizations in P"der DisLrict. It rl;'gistl;'rl;'d
as a non - partisan I profit making network. It has a progressivl;' number of 78 member organizations. It was
established in 2002 to be a platform for civil society organizations in the District to share informiltion and
engAgt' with 10CilI leaders and ui!vt'lupment partners in polky formulation, reforms, i.1llpll;'lIlenlati(IO i1nd
ruonitoring fur increased bendit tu the poor community in Pader District. Trocaire, East AfriUt Regional
OIli~ and Open Sucil;'ty Initiative For East Africa a1sn started supporting the project.
• Enhance institutional goveman~ capacity of POlder NGO Fomm ilnrl its members for realislic
democratic practices;
• Strengthening the capacity of member of Pader NCO Forum for effective mobilisation uf its
constituents for conscious engagement and participation in policy and governancl;' processes in the
district;
• Estilblish a functional dala base for influencing policy design, reforms, implementation and evident
based advoCilCY works and;
• Strengthen the relationship, networking. and engagement between Civil Suciety Organizations,
deveklpment partners and local govemml;'nt for formal and easil;'r access to information,
meaningful parlnership and meilningful fulfillment of commitments.
4.3 VisioYl
Conscious pilrticipation of civil society organi7.ations in poverty reduction processes through the
i1ppliCiltion of human rights principles.
'1.4 Mission
Coordiniltion and facilitating civil socieLy organizations for dfectivl;' and efficient engagement for good
~overnilnO! and clevelopml'nt proceSSI!S.
Good governance, dfective service delivery, political, sociill and economic transformation attained.
To build the capildty (Organizational/Institulional) of member organizatiuns and community to deliver and
uemand fur good governance and participilte effectively in development processes in POlder District.
• Capacity building through reflection. knowledge I infonnation sharing, Iranseer and dialogue
based on the assessment recommendiltions;
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5.0
ASSET LISTING
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Pader NGO Forum
Consolidated Fund ACCOlnttability Statement
For The Year Ended 30Th June 2010
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6.0
FINDINGS, IMPLICATIONS AND
RECOMMENDATIONS
Finding
The surplus carried fOlWilrd (or Trocaire amounting to Ugx 662,876 docs nut reconcile with oue reviewed
surplus carried fOlWard of UjopC 397,126. The Consolidilted Surplus Carried Fonvard is overslillcd by U~x
267,750.
Implication
The Con!>olidnted fund Accountability Slal~1I11"nl llol'S not present (airly, in all milterial rcspl'(js, the Fund
position of rader NGO Forum for the period 01" July 2009 to 30'" June 2010.
Recommendation
Managemenlshould ensure that surplus carried fOIWOltd of the Fund ACC'Ountability Sliltemeni is accurately
Management response
We had reCOlldled our books ofaccounts befOTe 30111 JUlie 2010. This is the re.:lSml for oDerst.:lLi'lg by Ugr 267,
750. We shall ellsure that .:Ill dosing bal.:llJCe5 I surpfl.lS carried forward are accurately recorded ill ev~
Fund ACcDulltabilily Period.
A variance report comparing the budgeled and actual amounts was not prepared as per the memorandum
of understanding.
Implication
Recommendation
Management should ensure that the Memorandum of Understanding is regularly adhered to.
Management RC!lIponse
We regret the omissioll ofthe Dariance report. We promise to prepare the report regularly ill the future atld
make tlvailable to illtlependnlt atenJal reviewers Whellever requested.
Finding:
The following expenditure did not reconcile with third party supporting docwnents.
UGX UGX
D PP
Vr11215; 09/07/09; Ugx 520,000; Per diem during board meetirtg. Minutes - (520,000)
of !he board meelinl! were not availed to us for review.
Vrtl240; 22/08/09; Ugx 215,000; Pt:r diem for fmance oouunillee meeting. - (215,000)
Minutes of the committee meelinj! not availed to us for review.
25/08{09; Ugx 120,000; Refund to Trocaire A/e. No payment voucher was - (120,000)
raised and authorization did not take nlace.
Vrl1 667; Ugx 625,000; 24/04/10; Board costs during board meeting. - (625,000)
Minutes of the bnard meetinf!: were not availed to us for review.
3j05/l 0; Ugx 180,000; Computer cartridge. No payment voucher W<lS - (180,000)
raised and authurized. No third party :oupporting documents availed to us
for review.
Grand Tot.a.l - U,660,OOO)
Impliution
We were unable to verify the validity, accuracy, p.xislence and completeness of Ugx 1,660,000. 1ltis could
result into errors, irregularities and fraud in the Fund Application of the Project.
Recommendation
Management :ohnuld ensure that amuunts disclosed in the expenditure reports regularly reconcile with third
Recommendation
Management should ensure that all expenditures reconcile with third party supporting documents.
Management response
Voucl1ernumber Response I
Vrl1215 and Vrl1 240 We shall look the minutes alld attAch them.
Vr#667 III future, we will ellSllre that all dQcumellts are comnlete berort: filii"".
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03105110 This happlmed dllrillg the tralt.~itimJ period fUld liD proper ffOCllmellts were attached. We shall
ellSllre that the records are put rillht.
Finding
The following assets were not engraved by either the project names and lor initials.
• Computer desk.
Implication
Recommendation
Management should ensure that all project assets are engraved with the project's names and I or initials.
Management response: