A cloud of suspicion hangs over Lyantonde District after Members of Parliament on the Public Accounts Committee (PAC) of Local Government called for a forensic audit into unexplained excess funds released by the Ministry of Finance.
This bold move stems from what committee members describe as “disturbing irregularities” in the district’s financial receipts, following revelations from the Auditor General’s report for the financial year 2023/24.
According to the report, Lyantonde District received an additional UGX 234 million above its approved budget—an anomaly that district officials have failed to explain convincingly.
While appearing before the committee this week, Lyantonde’s Chief Administrative Officer (CAO), Edmond Ntimba, disassociated himself from the process that led to the excess releases, asserting that his office did not initiate the request for the funds. He emphasized that the errors originated outside his jurisdiction.
“I was equally surprised to learn about the discrepancies in the Auditor General’s report,” Ntimba told MPs. “I directed our internal auditor to investigate the matter thoroughly and produce a report.”
However, when pressed by the committee, Ntimba could not produce any findings from that supposed internal inquiry—an omission that further raised eyebrows and prompted the committee’s demand for an independent forensic audit.
The issue deepens with findings that, over the past two financial years, Lyantonde’s education department has been receiving UGX 45 million more than its allocated capitation grants.
This recurring overfunding has led MPs to suspect a deliberate scheme to siphon public resources under the guise of budgeting errors.
PAC Chairperson and Kilaka South MP, Gilbert Oulanya, was resolute in his directive, calling on the Police Crime Investigations Directorate to step in.
He ordered that statements be taken from both CAO Ntimba and Medard Byarugaba, the District Education Officer (DEO), to aid in a comprehensive investigation.
“The Accounting Officer must be answerable,” Oulanya asserted. “These excess funds compromise budgetary discipline and may be part of a wider network exploiting weaknesses in our financial systems.”
The committee fears the irregularities in Lyantonde may reflect a broader, more systemic problem across other districts, prompting PAC to recommend that the forensic audit extend to other local governments exhibiting similar discrepancies.
The consequences of overfunding are not merely technical—they are deeply practical. Committee members noted that the release of funds beyond what is requested can disrupt budgetary planning, misallocate resources, and deprive other districts and departments of the funds they desperately need to execute their own plans.
Meanwhile, DEO Medard Byarugaba attempted to offer a technical explanation for the recurring excess in the education department’s capitation grant. He cited possible glitches in the Education Management Information System (EMIS), which reportedly shows lower student enrollment figures than actually exist in schools.
“We are currently updating the system to reflect accurate pupil data,” Byarugaba explained. “This mismatch might have contributed to the confusion in grant allocations.”
Despite these justifications, the committee remains unconvinced, especially in light of the missing internal audit report.
They maintain that only a forensic audit can fully uncover whether the anomaly stems from administrative negligence or a more sinister misuse of public funds.
As the investigation unfolds, Lyantonde finds itself under a microscope—not just for financial mismanagement, but as a potential epicenter of a wider budgetary scandal that could shake Uganda’s public finance management to its core.