office of the auditor general - oag … · | e-mail: [email protected] a value for money audit report...

D E C E M B E R , 2 0 1 9

OFFICE OF THE AUDITOR GENERAL

T H E R E P U B L I C O F U G A N D A

www.oag.go.ug | E-mail: [email protected]

A VALUE FOR MONEY AUDIT REPORT ON THE EFFECTIVENESS OF IMPORT INSPECTIONS BY UGANDA NATIONAL BUREAU OF STANDARDS IN THE REGULATION AND ENFORCEMENT OF PRODUCT STANDARDS

A REPORT BY THE AUDITOR GENERAL

Port Bell

Entebbe Airport

MutukulaMirama Hills

Mpondwe

Elegu

Malaba

Busia

Value For Money Audit on the Effectiveness of Import Inspections by Uganda National Bureau of Standards in the

Regulation and Enforcement of Product Standards

A Report by the Auditor General

December, 2019

T H E R E P U B L I C O F U G A N D A

AUDITOR GENERAL’S MESSAGE

24th December 2019

The Rt. Hon. Speaker of Parliament

Parliament of Uganda

Kampala.

VALUE FOR MONEY AUDIT ON THE EFFECTIVENESS OF IMPORT INSPECTIONS BY UGANDA

NATIONAL BUREAU OF STANDARDS IN THE REGULATION AND ENFORCEMENT OF PRODUCT

STANDARDS

In accordance with Article 163(3) of the Constitution, I hereby submit my report on the audit undertaken

on the effectiveness of import inspections by Uganda National Bureau of Standards in the regulation

and promotion of product standards.

My office intends to carry out a follow-up at an appropriate time regarding actions taken in relation to

the recommendations in this report.

I would like to thank my staff who undertook this audit and the staff of Uganda National Bureau of

Standards (UNBS) for the assistance offered to my staff during the period of the audit.

John F.S. Muwanga

AUDITOR GENERAL

IValue For Money Audit on the Effectiveness of Import Inspections by Uganda National Bureau of Standards in the Regulation and Enforcement of Product Standards | A Report by the Auditor General

TABLE OF CONTENTS

LIST OF TABLES..........................................................................................................................................IILIST OF TABLES..........................................................................................................................................IIABBREVIATIONS........................................................................................................................................IIIEXECUTIVE SUMMARY...............................................................................................................................IV

CHAPTER ONE..........................................................................................................................................1INTRODUCTION...........................................................................................................................................21.1 Background......................................................................................................................................21.2 Motivation........................................................................................................................................21.3 Results of the Follow-Up of Implementation of Recommendations of the Previous Audit............31.4 Description of the Audit Area..........................................................................................................41.5 Audit Objective.................................................................................................................................61.6 Audit Questions...............................................................................................................................61.7 Audit Scope......................................................................................................................................6

CHAPTER TWO.........................................................................................................................................7 AUDIT METHODOLOGY................................................................................................................................82.1 Sampling.........................................................................................................................................82.2 Data Collection Methods.................................................................................................................82.3 Data Analysis...................................................................................................................................9

CHAPTER THREE:...................................................................................................................................10SYSTEMS AND PROCESS DESCRIPTION...................................................................................................103.1 Roles and Responsibilities of Key Players....................................................................................103.2 Process Description.......................................................................................................................11

CHAPTER FOUR......................................................................................................................................16FINDINGS AND RECOMMENDATIONS........................................................................................................174.1 UNBS presence at entry points.....................................................................................................184.2 Weaknesses of PVoC inspections..................................................................................................204.3 Timeliness of the testing process..................................................................................................214.4 Non-comprehensive laboratory tests...........................................................................................244.5 Effectiveness of the enforcement function....................................................................................254.6 Adequacy of Market surveillance legal framework.......................................................................26

II Value For Money Audit on the Effectiveness of Import Inspections by Uganda National Bureau of Standards in the Regulation and Enforcement of Product Standards | A Report by the Auditor General

LIST OF TABLES

Table 1: Status of implementation of recommendations of the previous audit........................................3

Table 2: Funding for UNBS activities..........................................................................................................5

Table 3: Showing the data collection methods use to address the audit questions..................................8

Table 4: Performance of selected indicators of effectiveness of import inspections..............................17

Table 5: Showing Consignments through entry points without UNBS Presence....................................19

Table 6: Results of tests on items imported with certificates of compliance.........................................20

Table 7: Showing average turnaround time for sample testing at the different labs..............................21

Table 8: Showing the waiting costs for importers as they wait for test results......................................22

Table 9: Highlighting examples of parameter/ingredients that are not tested.......................................24

IIIValue For Money Audit on the Effectiveness of Import Inspections by Uganda National Bureau of Standards in the Regulation and Enforcement of Product Standards | A Report by the Auditor General

ABBREVIATIONS

ERA Electricity Regulatory Authority

KACITA Kampala City Traders Association

MAAIF Ministry of Agriculture Animal Industry and Fisheries

MEMD Ministry of Energy and Mineral Development

MoTIC Ministry of Trade Industry and Cooperatives

NDA National Drugs Authority

MoWT Ministry of Works and Transport

OBT Output Budget Tool

PBS Programme based Budget system

PVoC Pre-Export Verification of Conformance

UMA Uganda Manufacturers Association

UNBS Uganda National Bureau of Standards

URA Uganda Revenue Authority

WHO World Health Organisation

IV Value For Money Audit on the Effectiveness of Import Inspections by Uganda National Bureau of Standards in the Regulation and Enforcement of Product Standards | A Report by the Auditor General

EXECUTIVE SUMMARY

Import inspection is an essential aspect of ensuring that substandard products do not find their way on to the market. In Uganda, the problem of substandard products is real and is an issue affecting society and businesses.

Ensuring that substandard products do not access the market is a mandate of the Uganda National Bureau of Standards (UNBS). It has, however, been noted that UNBS still faces several challenges which have hindered the achievement of the import inspection objectives as summarised below.1) UNBS does not have presence at all the entry points through which imports access the market. As a result, 22% of the imports which should have been inspected in the last three years were never inspected.

2) There were several challenges in the Pre-Export Verification of Conformity (PVoC) inspection system such as inspection of group cargo, inadequate supervision of PVoC agents by UNBS, failure of the PVOC agents to undertake adequate due diligence. As a result, some goods with PVOC certificates were found non-compliant with standards.

3) Although the turnaround time for testing samples was within the timeliness of the UNBS client charter, traders indicated that these were still long and resulted in additional costs of doing business for the traders and in some cases abandonment of commodities.

4) The testing methods did not test for some hazardous ingredients in samples that were taken to the laboratories.

5) There were weaknesses in the enforcement, for example; inspectors not recommending corrective actions in cases of non-compliance, and cases where corrective actions were recommended, implementation of these actions were not followed up.

These weaknesses can be addressed through the following interventions;1) Management should engage Government to ensure increased presence at all import entry points.

2) Management should prioritise the implementation of procedures to address the challenges of group cargo, strengthen contract supervision of the PVoC agents.

3) There is need to enhance the capacity of the laboratories to undertake more comprehensive tests.

4) Management needs to strengthen the enforcement function by ensuring that corrective actions are recommended for all cases of non-compliance. In addition, UNBS should follow up on the implementation of recommendations.

VValue For Money Audit on the Effectiveness of Import Inspections by Uganda National Bureau of Standards in the Regulation and Enforcement of Product Standards | A Report by the Auditor General

OVERALL CONCLUSIONAlthough UNBS has undertaken steps to enhance the effectiveness of import inspections, there is still need to address some weaknesses in the current inspection system, if the overall objective of preventing the proliferation of substandard and hazardous commodities is to be achieved.

UNBS has to increase presence at entry points, strengthen supervision of PVoC agents, continuously sensitise traders about PVoC requirements, reduce turnaround times for testing samples, enhance the comprehensiveness of the test and enhance the enforcement function.

VI Value For Money Audit on the Effectiveness of Import Inspections by Uganda National Bureau of Standards in the Regulation and Enforcement of Product Standards | A Report by the Auditor General

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CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND The risks posed by sub-standard products cannot be over-emphasised. Consumption of substandard products poses a threat to the health and safety of consumers, the environment and the performance of the economy in general. A study conducted on the public health and socio-economic impact of substandard and falsified medical products by the World Health Organisation revealed that any products containing a dangerous contaminate, including dangerously high levels of the expected Active Pharmaceutical Ingredients (API) pose an immediate hazard to the individual taking it.1

It has also been established that counterfeits and sub-standard products have a direct impact on the performance of the economy and businesses. Data from the Business Climate Surveys at the Economic Policy Research Centre shows that cheap substandard products are the leading challenge that Ugandan businesses have to deal with since these stifle the growth of legitimate businesses due to the unfair competition.2

In relation to the environment, sub-standard products have a direct effect on the environment. The 2018 world air quality report that puts the quality of air in Kampala at (40.4ug/m3), a figure twice higher than the WHO recommended value of (25ug/m3).This air pollution is being driven partly by fumes from automobiles, most of which are imported used.3

The problem of sub-standard goods and services (mainly imports) on the Ugandan market has existed for some time now despite several interventions by the government to address it. The effects of the problem, on the other hand, continue to be more evident in society.

1.2 MOTIVATIONThe Office of the Auditor General undertook a related study on the regulation and enforcement of product standards by the Uganda National Bureau of Standards (UNBS) in 2010. In this study, areas of improvements were identified, and recommendations made. In 2019, a follow-up was undertaken to establish the extent to which recommendations made in 2010 had been implemented, and the results show that a number of recommendations were either partially implemented or not implemented at all.

The results of the follow-up audit also showed that most of the challenges earlier identified, still, exist. Given the changes in the operational landscape and systems at UNBS, there is therefore a need to re-examine the effectiveness of the current processes in curbing the entrance of sub-standard products on the Ugandan market4.

The 2017-18 UNBS statistical abstract puts the prevalence of sub-standard products at 54% of the goods on the market by March 20185, while the prevalence of sub-standard goods as perceived by customer’s stood at 80% with areas along the border points showing the highest prevalence rates6.

1 A study report on the public health and socioeconomic impact of substandard and falsified medical products - WHO 2017.2 Counterfeits putting livelihoods on the line in Uganda - Economic policy research centre.3 NEMA - June 2019 Newsletter Vol no 1. 4 OAG follow-up of the implementation of recommendations of the 2010 audit.5 UNBS statistical abstract 20186 UNBS statistical abstract 2018

3Value For Money Audit on the Effectiveness of Import Inspections by Uganda National Bureau of Standards in the Regulation and Enforcement of Product Standards | A Report by the Auditor General

In the report by the Global Entrepreneurship Monitor 2015, Uganda was ranked as the most entrepreneurial country in the world with more than a quarter of the population has started a business in the last three (3) years. However, the odds remain heavily stacked against them as more than 40% of businesses collapsed as a result of the failure of the government to protect them from unfair competition posed by the cheap substandard products illegally imported into the country.7

It is against this background that the Office of the Auditor-General decided to undertake a study on the effectiveness of import inspections by UNBS in regulation and enforcement of product standards, to identify challenges faced, the underlying causes, and propose recommendations to address these challenges.

1.3 RESULTS OF THE FOLLOW-UP OF IMPLEMENTATION OF RECOMMENDATIONS OF THE PREVIOUS AUDITAs earlier indicated, in 2010, OAG undertook a study on the regulation and enforcement of standards by UNBS. The results of the follow up showed that out of the seven (7) recommendations made then, two (2) had been implemented, four (4) partially implemented, and one (1) was not implemented as summarised in the table 1 below.

Table 1: Status of implementation of recommendations of the previous audit

No Finding Recommendation Status of Implementation

1

There was a failure of UNBS to achieve inspection targets arising from UNBS focusing on other aspects, such as revenue mobilisa-tion.

Priority should also be given to inspection activities. This will ensure the attainment of planned inspec-tions and minimise the influx of substandard goods into the country.

Implemented The annual reports for the last three years show that UNBS achieved all its inspection targets in terms of numbers.

2Existence of unmanned entry points and non-inspection of low-risk goods.

UNBS management ensures that all entry points are managed. Management should as much as possible carry out random tests on goods profiled as “low risk or design s system that will ensure bet-ter classification and hence capture of more products for inspection.

Not implemented There still exist entry points without UNBS presence.

3 There were Staffing gaps of up to 54% of the approved structure.

Management was advised to take advantage of the increasing budgetary allocations from the Central Government to match the required staffing levels as par the approved staff establishment.

Partially Implemented Although there has been an increase in the staffing levels since then, staffing gaps still exist.

4UNBS did not inspect goods cleared under the URA green channel clear-ance system.

UNBS management should coordinate with URA to ensure that all goods cleared under the green channel system are tested/ inspect-ed.

Partially implemented Some goods are still not profiled on the National Electronic Single Window system and therefore not inspected.

7 http://eprcug.org


No Finding Recommendation Status of Implementation

5

UNBS at times lost custody of goods before testing as a result of releasing them to the owner's prem-ise before the inspection.

In order to minimise cases of loss of custody, UNBS should strengthen or streamline this system to ensure that all consignments released to owners are followed up and inspect-ed. It should also set up mini labo-ratories at entry points or expedite testing activities by reducing on the time lag between receipt of samples and provision of test results.

Partially implementedGoods that have not been tested are now released under seal and monitored to ensure that seals are not compromised before goods are inspected. The mini laboratories at the entry points have not been setup.

6UNBS was unable to enforce stand-ards due to obsolete and inadequate laws effectively.

UNBS should petition/lobby Parlia-ment and other stakeholders to amend the existing governing leg-islation (laws) in order to introduce/ incorporate deterrent penalties for manufacturers or importers of non-conforming goods as well as give it the mandate to handle counterfeit goods.

Partially implementedThe old law was amended in 2015 and 2018. However, the current legal framework still has challenges.

7

UNBS faced a conflict of mandates with other regulatory bodies such as MAAIF, NDA, MoWT and it wasn’t clear at what point UNBS should intervene.

UNBS should engage the different stakeholders and find ways of har-monising the mandates.

ImplementedThere currently exists a coordination framework with MoUs. This has helped in defining and har-monising mandates.

1.4 DESCRIPTION OF THE AUDIT AREA1.4.1 General DescriptionSubstandard goods or services refer to products and services that are below acceptable/required standards. The responsibility of ensuring that such commodities do not access the Ugandan market was primarily vested with UNBS by the Uganda National Bureau of Standards Act as amended8.

UNBS does this through, development and enforcement of standards, inspections, market surveillance, product certification, product testing, and customer sensitisation. UNBS is headquartered at Bweyogerere Industrial area with regional offices in Lira, Mbale, Jinja, Gulu, Mbarara and Kampala.

1.4.2 Mandate and Legal framework UNBS derives its mandate from the UNBS Act, 2013 as amended. The Act mandates UNBS to formulate and promote the use and enforcement of standards in the protection of public health and safety and the environment against dangerous and sub-standard products9. UNBS has also developed legal instruments such as inspection regulations, manuals, and Standard operating procedures that guide the regulation and inspection of goods and services on the market.

1.4.3 Vision and MissionThe Vision of the UNBS is “to be a leading institution of international repute in the provision of sustainable standardisation services”.

8 Uganda National Bureau of Standards Act 20139 Uganda National Bureau of Standards Act


The UNBS Mission is: “to provide standards, measurements and conformity assessment services for improved quality of life.”

1.4.4 Objectives of UNBSThe main objective of UNBS is to regulate and enforce product standards as a way of ensuring that the public is protected from consumption of substandard goods.

1.4.5 Activities carried out by UNBSTo ensure that substandard products do not access the market, UNBS undertakes the following key activities; • Formulate, review and promote national standard specifications for commodities, services and codes of practice as may from time to time be required. • Inspections of imports through (PVoC inspections, destination inspections and other forms of inspections). • Undertaking market surveillance for substandard products. • Provide for the testing of imported commodities, and making arrangements or provide facilities for the examination, testing or analysis of commodities.

1.4.6 Organisation StructureUNBS is governed by the National Standards Council which comprises of ten (10) members appointed by the Minister of Trade. UNBS is headed by the Executive Director (ED) who is responsible for the day to day operations of UNBS. The Executive director is assisted by the three deputy Executive Directors responsible for standards, compliance, and management and financial services.10 The detailed organisational structure is appended as Appendix IV.

1.4.6 Organisation StructureOver the past three years, UNBS has received up to UGX 16.2 billion for implementation of activities that support import inspections. Table 2 below shows the breakdown of the releases per activity for the past three years.

Table 2: Funding for UNBS activities

OutputFY 2016/17

(UGX)Millions

FY 2017/18 (UGX)

Millions

FY 2018/19 (UGX)

Millions

Total (UGX)

Millions

Development of Standards 394 1,114 726 2,234

Quality Assurance of goods & Lab Testing 2,109 3,254 3,557 8,920

Calibration and verification of equipment 1,106 1,614 1,700 4,420

Stakeholder engagements to create aware-ness on Quality & Standards

180 180 330 690

TOTAL 3,789 6,162 6,313 16,264

Source: UNBS Audited Financial Statements for FYs 2016/17, 2017/18 and 2018/19.

10 Approved strategic plan 2015-2020, page 6


1.5 AUDIT OBJECTIVEThe overall audit objective was to assess the effectiveness of import inspections undertaken by UNBS in regulating and enforcing product standards.

1.5 AUDIT QUESTIONS • To what extent has UNBS ensured that imports into the country are inspected before accessing the market? • To what extent do the inspection methods used by UNBS ensure conformance to standards? • To what extent do the current enforcement activities facilitate conformance to standards? • To what extent does the current legal framework support effective import inspection?

1.7 AUDIT SCOPE The audit focused on import inspections and was mainly carried out at UNBS headquarters (Bweyogerere). Field visits were done to UNBS regional offices and a sample of entry points. The audit focused on three financial years that’s 2016/17, 2017/18 and 2018/19.

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CHAPTER TWO

AUDIT METHODOLOGY The audit was conducted in accordance with the International Organization of Supreme Audit Institutions (INTOSAI) Performance Auditing Standards and the Performance Auditing guidelines prescribed in the Office of the Auditor General (OAG) Value for Money (VFM) audit manual. The standards require that the audit be planned in a manner which ensures that an audit of high quality is carried out in an economic, efficient and effective way and in a timely manner.

2.1. SAMPLINGSampling was used for selection of entry points to be visited by the team. From the records reviewed, Uganda currently has forty-six (46) entry points out of which UNBS has presence in five (5). Out of the five entry points, the team visited three (3) exit points; Malaba, Entebbe and Busia, because the three combined handle more than seventy-five percent of all the imports into the country. In addition, the team visited two (2) out of the four (4) laboratories currently operated by UNBS.

2.2 DATA COLLECTION METHODSThe study relied on document review, interviews and inspection to obtain relevant information to answer the audit questions as detailed in the table below:

Table 3: Showing the data collection methods use to address the audit questions

Audit Question Data Collection Method

To what extent has UNBS ensured that imports into the country are inspected before accessing the market?

• The team interviewed UNBS officials at headquarters and entry points, clear-ing agents, importers, URA customs officers and trade associations particu-larly KACITA.

• The team also reviewed documents such as UNBS Inspection and clearance of imports regulations 2018, the UNBS Act, Annual performance reports, Strategic plan, Assessment Report 2018 among others.

• The team also inspected entry points with UNBS presence to ascertain how the inspection processes are undertaken by the inspectors.

Details of persons interviewed, documents reviewed and entry points visited are attached as Appendix I and II.

To what extent do the inspection methods used by UNBS ensure conformance to standards?

• The team reviewed documents such as laboratory reports, inspection reports, and inspection manuals.

• The team physically inspected testing facility (Labs) in Nakawa, interviewed staff at the laboratories visited.

• The team interviewed UNBS officials at entry points with a view of understanding the testing process.

Details of persons interviewed, documents reviewed and inspections conducted are attached as Appendix I, II and III.

To what extent do the current enforcement activities facilitate conformance to standards?

• The team reviewed documents such as UNBS Act, UNBS Inspection and clearance of imports regulations 2018, inspection work plans and inspection reports.

• The team also interviewed UNBS officials at headquarters and entry points, clearing agents, importers, and traders about the enforcement function.

Details of persons interviewed and documents reviewed are attached as Ap-pendix I and II.

To what extent does the current legal framework support effective import inspection?

• The team interviewed officials of UNBS, Importers associations and traders.• The team also reviewed on the legal framework such as assessment reports

by the legal departments.


2.3 DATA ANALYSISTo support the Audit findings and conclusions, both qualitative and quantitative data was analysed. This was done to establish trends, relationships and, in some cases, to explain certain observations. The qualitative data collected was summarized, grouped and compared in order to relate findings and their causes, while quantitative data, such as volume of imports, budget amounts and actual receipts, number of inspections was used to assess the level of performance.

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CHAPTER THREE

SYSTEMS AND PROCESS DESCRIPTION

3.1 ROLES AND RESPONSIBILITIES OF KEY PLAYERSThere a number of key players with different roles in the ensuring that import inspections are effective in regulating product standards. Key among these include:

3.1.1 Ministry of Trade, Industry and Cooperatives (MoTIC)The Ministry of Trade, Industry and Cooperatives is the parent ministry under which UNBS falls. The Ministry is responsible for providing overall policy direction and supervision of the trade sector.

3.1.2 The National Standards Council (NSC)The National Standards Council (NSC) is the governing bod, comprising of ten (10) members who are appointed by the Minister of trade. The Council is responsible for the declaration of national standards and overseeing the strategic direction of the UNBS. The Council works closely with Management in developing policies and operational strategies.

3.1.3 Uganda National Bureau of Standards (UNBS)UNBS is responsible for;• Developing National Standards for products and services against which conformance is based.• Undertaking review of the legal framework and ensuring that any weaknesses identified are addressed.• Carrying out conformity assessment activities such as testing, inspection and certification of products and systems• Carrying out market surveillance to ensure that illegal and unsafe products are not on the market

• Undertaking regular stakeholder engagements and sensitisations

3.1.4 Uganda Revenue Authority (URA)Uganda Revenue Authority (URA) is the principal Host for the ASYCUDA system where import entries are first registered (for customs purposes) and then shared with UNBS (for inspection) through the UNBSs’ imports clearance electronic portal (e-Portal).

3.1.5 Importers/Traders These import commodities/products which are expected to conform to standards set by UNBS. They also work closely with UNBS during standards development.

3.1.6 The General publicThese are the consumers of the products that are imported and are therefore directly affected by sub-standard products.

3.2 PROCESS DESCRIPTION3.2.1 Standards developmentThis process involves all the activities undertaken in order to come up with new standards or revision to any of the existing standards. The process is undertaken by the department of standards development within the UNBS.

The process starts with the receipt of a request from stakeholders about the need for a standard in a given area/trade. The UNBSs secretariat constitutes a working group to come up with a draft of the standard. Once the draft is complete, it is modified by a technical committee to produce what is called the final draft of the proposed standard. This is then reviewed and approved by the National Standards Council after which it is declared a Ugandan Standard.


3.2.2 Inspection of ImportsThis process includes all activities undertaken to check and verify that goods accessing the market conform to the standards in Uganda. Import inspections are of two (2) types; Pre Export Verification of Conformance (PVoC), and Destination inspections.

(i) Pre-ExportVerificationofConformity (PVoC)Pre-Export verification of conformity is an inspection and verification programme carried out on goods by appointed inspection agents in the country of export. The programme requires that regulated product imports are verified for compliance in the country of origin.

The regulation requires that all items with a Freight on Board (FOB) value of USD 2000 and above and are covered by the standards whether developed by UNBS or adopted must be subjected to PVoC. There are currently three (3) inspection agents for general goods, namely; TUV Rhineland in UAE, InterTech international limited in the UK and Societe Generale de Surveillance (SGS) in Switzerland. Inspection of cars is handled by two agents, namely; Jabal Kilimanjaro Auto Mechanical Company and EAA Company Limited.

The PVoC inspection procedure starts with importers /exporters applying for the assessment of their commodities to one of the appointed service providers. This application is supported with information such as the invoice, location of where commodities are available for inspection, documents about the quality of goods if any, and satisfactory test reports from an accredited laboratory, or recognised by ISO 17025. Once these are submitted the inspection agent undertakes and examination of the goods.

Where there is no proof of conformance or where the proof available is not acceptable, testing of

the commodities is required. The testing shall be carried out by a laboratory accredited as a full member of the International Laboratory Accreditation Corporation, and testing shall be carried out according to the essential requirements of the relevant standards. A report is produced which provides full identification of the sample, test results, verdict and where possible a photo of the tested items as per the requirements of the ISO 17025.

The PVoC inspector is also expected to perform visual verification of the specifications of the items, and available quantities, and take photos of the commodities of the consignment except where it is not allowed at the inspection site. The inspector then issues an inspection report which is the basis of whether the trader is issued with a certificate of conformity for confirming good or a Non-conformity report for non-conforming goods.

(ii) Destination inspection Destination inspection is the inspection done on all goods that have not been pre-inspected in their countries of Origin under the PVoC arrangement. This inspection is done at the points of entry and focuses on goods with a value below USD 2,000. This inspection also applies to those goods that were subject to PVoC but were imported without the PVoC inspection, in which case the importer will incur a surcharge of 15% of the CIF value in addition to the inspection fees paid for the goods to be inspected and cleared at the entry point.

Once the goods arrive at the entry points, a UNBS inspector verifies the import documents accompanying the goods or consignment. The documents verified by the inspectors include; the bill of lading, packing lists, invoices, customs declarations, transit documents, and product certification marks.


The inspector will then do preliminary tests of the items using mainly physical observation to assess if the goods conform to standards. In cases where further laboratory tests are required, the inspectors pick samples, which are taken to the different labs for testing depending on the product. For goods that have been sampled for further laboratory testing, and import clearance certificates are issued once the samples pass the tests.

Where the commodities do not conform to the compulsory standard specification or fail tests, the inspector notifies the relevant authorities and entry into the country is denied. This leaves the importer two (2) options, either to re-export the goods or destroys them at the importers’ cost.

3.2.3 Testing of SamplesTesting is performing a technical measurement or examination, from which a competent person can draw a conclusion as to whether or not a product or service meets the requirements specified in a standard. This is under the Department of Inspection. It involves measurement and confirmation that the product meets standards.

The UNBS conducts four (4) categories of tests; 1) Microbiology Tests (Analysis of organisms of public health significance, 2) chemical tests (provides services that prevent contaminated and adulterated foods from accessing the market), 3) electrical tests (maintains standards for electricals), 4 Materials test (carried out on different building and engineering materials to confirm they conform to the standards.

Samples are picked from the consignments following the guidance given by the standards and testing manuals developed by UNBS. Inspection officers record the details of the sample collected on the retained sample form, indicating the parameters that should be tested in

the laboratory.

Once samples have been selected, they are logged onto a system and forwarded to the respective laboratory where they are allocated to an analyst by the manager in charge of testing. Tests are done to assess the compliance of the sample to the requirements of the standards.

After testing, results are analysed, and a laboratory test report indicating the status of the results (pass/fail) generated. The report is then forwarded to the deputy Director Standards for approval and final sign off. The client charter provides that testing of samples should be done within 1-4 weeks, depending on the nature of tests to be done.

3.2.4 Release of products(i) Post-inspection releasesThis is aimed at ensuring that only products that are compliant with the standards are released to the market. Once goods have been tested and found compliant the importer is issued with release instructions. This is the clearance that signals that the importer is free to put the products on the market.

(ii) Release under sealUnder this arrangement, imported goods covered by compulsory standards are released under a seal to premises outside the customs area for temporary storage awaiting final release after satisfying certain conditions.

The importer or clearing agent whose goods are destined to a customs bonded warehouse or owner’s premises after paying all the relevant fees can request for their goods to be released under seal through the E-portal release under seal module. Where this is not possible, the importer shall make a manual written application to the Principal Inspector, National Inspections which must be approved by the Principal Inspector.


A release under seal application must be accompanied by payment of an administrative fee of USD 50 and a release under seal cash bond equivalent to 15% of the CIF of the goods to be released under seal. This bond must remain valid for a period of up to at least six (6) months.

The reasons advanced for the release under seal must also be clearly indicated and legitimate, such as, commodities that are perishable, or situations of anticipated delay in the testing of samples. The store at the owner’s premise must also be securable, sealable and the goods must not be removed until the query on the goods is resolved. The condition of the stores is inspected, and a report provided by a designated authorised UNBS officer to the supervisor compliance and quality assurance.

Once the release under seal request is approved, the inspector at the customs bond/entry point where the container is located is notified through email and then a seal is affixed on the containers for the consignment to be released under seal. This is followed by the inspector informing the authorised officer about the expected time of arrival to the point of destination.

Once the consignment has reached its destination, the authorized UNBS officer is supposed to check if the seal is still intact, and the serial number of the seal corresponds with the physical seal. The seal shall then be broken, and the container opened, and inspections carried out. Where a consignment initially released under seal is queried an import certificate will not be issued until the query is resolved.

3.2.5 Market surveillance and Enforcement InspectionsMarket surveillance and enforcement include all those activities aimed at ensuring that substandard goods are removed from the market.

Market surveillance is a continuous process where UNBS staff go to premises such as supermarkets, outlets, bonds and establish if the products in these places conform to the standard. The teams check for product information for example dates of expiry, packing, manufacturers, and sometimes pick samples which are taken to the laboratories for testing. Inspectors sometimes act on tipoffs while in other cases they are part of the routine activities for UNBS.

In cases where products are found not to conform to standards, there are a number of discretionary actions available to the inspectors which include confiscation the products as a way of withdrawing them from the market, recommending that products are destroyed by the owner at his/her cost, sanctioning and prosecuting the offenders among measures.

The results of these inspections are documented by the inspectors in inspector notebooks and after that input in a system which finally generates a report. The inspection teams are later expected to make a follow-up on the extent to which inspection recommendations have been implemented.

3.2.6 Review of the existing legal framework (i) Review of the UNBS ACTThe process of reviewing the current legal framework starts with solicitation of proposals by the legal department from the various departments of UNBS about areas of possible review and improvement.

These proposals are consolidated into a draft Bill which is shared with the Ministry of Trade, Industry and Cooperatives for comment and input. The draft Bill is then shared with the Ministry of Justice and Constitutional Affairs and other stakeholders such as importers, and the business community for their comments and input. This is done through an interactive process of stakeholder engagements.


The draft Bill is then revised to address concerns and comments from the various stakeholders after which a final Bill is drafted and again shared with the Ministry of Trade and Ministry of Justice. The Minister of Trade then presents the final Bill to Parliament for review and approval. Once approved, the Bill is assented to by the President, and it becomes Law.

(ii) Formulation and review of RegulationsUNBS is also mandated to develop regulations, guidelines, by-laws or any other legal instruments to bring in effect the provisions of the Act. The Legal department of UNBS develops draft regulations for the different aspects of the Law. These draft regulations are presented to the National Standards Council for review and approval. Once the regulations have been approved, they are shared with the Attorney general for his opinion on the extent to which these regulations contradict the existing framework.

Once clearance is obtained from the Attorney General, these regulations are adopted by UNBS and shared with the different stakeholders to guide operations of UNBS. 3.2.7 Coordination with other playersCoordination includes all measures and activities aimed at organising the different stakeholders so as work effectively towards ensuring that import inspections are effective and substandard products do not access the market.

UNBS works with several stakeholders to curb the influx of substandard products on the market. UNBS signs MoUs with these players that specify how UNBS will work with them in the areas of standards development, enforcement of standards, quality assurance and conformity assessment, and other areas of mutual benefit. MoUs also clearly define the responsibilities of each of the parties, timeframe of the MoUs, and how the agreed actions in the MoUs will be implemented.

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CHAPTER FOUR

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

The Uganda National Bureau of Standards has undertaken several interventions strengthen import inspections and ensure that products that do not meet the standards do not access the Ugandan market. There have been some notable achievements as summarised below.

(i) Increased funding for UNBS inspection activitiesI noted that funding for inspection activities had increased by 68% from 2.1 billion in 2016/17 to 3.5 billion in 2018/19. This has availed additional resources for inspection activities such as inspections and testing of products.

(ii) Achievement of targets of inspection targetsThe audit noted that UNBS had achieved the inspection targets set in the annual work plans in relation to the inspection of imports. A review of the UNBS annual work plans and performance reports show that the targets set for the development of standards, number of market surveillance inspections, number of pre-clearance inspections conducted, and number of laboratory samples tested were attained during the three years under review.

(iii) Fairly satisfactory coordination with key playersThe audit also noted that the current level of coordination between UNBS and other government stakeholders is reasonably satisfactory. To streamline the import inspection process, UNBS signed up Memorandums of Understanding (MoUs) with key players/stakeholders in the import space, such as Uganda Revenue Authority (URA), Ministry of Works and Transport (MoWT), Ministry of Energy and Mineral Development (MEMD), Ministry of Agriculture Animal Industry and Fisheries (MAAIF), Uganda Manufacturers Association (UMA), and Electricity Regulatory Authority (ERA).

Despite the achievements, there are areas that need improvement if the broader UNBS import inspections targets are to be achieved. The Table 4 below shows the trends of selected performance parameters in the past 3 years.

Table 4: Performance of selected indicators of effectiveness of import inspections

Indicator/measure of performanceSummary performance

2016/17 2017/18 2018/19

1 Percentage of imports that accessed the market without UNBS clearance

14 26 27

2 Percentage of PVOC cleared samples that fail test

19 24 22

3 Effectiveness of the testing process

3.1 Long turnaround time for sample testing. (Days)

3.1.1 Chemistry Lab 34 26 23

3.1.2 Electrical Lab 9 11 22

3.1.3 Materials Lab 17 14 18


Indicator/measure of performanceSummary performance

2016/17 2017/18 2018/19

3.1.4 Microbiology Lab 27 29 25

4 Effectiveness of Market surveillance and enforcement

4.1 No of cases where no corrective actions were proposed by the surveillance team.

228 152 745

4.2Number of cases where implementation of prescribed corrective actions was not fol-lowed up

28 182 40

Source: OAG analysis of records about import inspections by UNBS.

From the analysis of the performance data in the table above, the audit team noted the following:• The volume of imports that accessed the market through entry points without UNBS presence accounted for an average of 22% of all the goods that should have been inspected in the three years. This is almost a quarter of the volume that should have been inspected.

• The percentage of goods with PVoC clearance that failed confirmatory tests done by UNBS at the point of entry ranged between 19% and 22% of the sampled tested. This indicates a quarter of the goods tested.

• The average testing turnaround times for the different laboratories was between 1-4 weeks as stated in the client’s charter. The highest average days of 34 days were noted in the chemistry lab during 2016/17, but this has since reduced to 23 days in 2018/19. The microbiology lab also had a turnaround time of between 25 and 27 days for the period of review. These days were however found to be high, as a result, traders had to incur additional costs which increased cost of doing business.

• Audit noted gaps in the surveillance function. For instance, there were cases where inspectors did not prescribe corrective actions. This was noted in 74% of the cases where non-compliance was observed during inspections. The audit also noted cases where no follow-up was done on the implementation of the proposed recommendations.

The performance observed above was attributed to a number of causes discussed below.

4.1 UNBS PRESENCE AT ENTRY POINTSRegulation 5(3) of the inspection and clearance of goods regulations 2018 states that the bureau shall at a point of entry into Uganda carry out conformity assessments of the commodities to assess the compliance of these commodities to compulsory standards specifications whether the commodities are for trade or use.

From a review of documents and interviews held with the importers, clearing agents and UNBS staff, Audit observed that UNBS does not have presence in all entry points used by importers. Out of the forty-six (46) officially gazetted entry points, UNBS only had presence in five (5) which is a coverage of 11%. Similarly, out of the thirty-one (31) licenced general goods bonds, UNBS has a presence in only twenty-three (23), which is coverage of 74.2%. This implies that some goods access the market without being inspected.


An analysis of the import records from the ASYCUDA system hosted by URA revealed that on average 22% of all the goods imported into the country in the last three years went through entry points without UNBS presence, and were therefore not inspected as analysed in the Table 5 below.

Table 5: Showing Consignments through entry points without UNBS Presence

YearsTotal number of

Consignments which should be inspected

Total number of Consignments through

entry points with UNBS Presence

Total number of Consignments through

entry points without UNBS Presence

Percentage of uninspected

Consignments

2016/2017 3,458,952 2,984,407 474,545 14

2017/2018 4,706,956 3,466,996 1,239,960 26

2018/2019 6,541,578 4,776,771 1,764,807 27

TOTAL 14,707,486 11,228,174 3,479,312

Average 22

Source: OAG analysis of records about import inspections by UNBS.

The analysis above shows that the volume (number of consignments) of imports through the entry points without UNBS presence incresed from 14% in 2016/17, to 26% in 2017/18 and 27% in 2018/19.

The failure to cover all the import entry gazette area was attributed to an insufficient number of inspectors to cover all the entry points. According to management, UNBS would require an additional 140 inspectors if it was to increase presence to a reasonable level as opposed to the current sixty (60) inspectors at the Bureau.

Without UNBS presence at some of these entry points, there is no control over the quality of goods accessing the market through these points which increases the likelihood of using these entry points for the importation of goods which do not conform to standards.

Management Response UNBS will continue to engage the Government for additional funding to increase the staffing levels to enable UNBS to increase coverage of imports entry points. In addition to this, UNBS will undertake continuous risk profiling so that imports that require inspection are inspected.

In the meantime, UNBS will undertake continuous data analysis of volumes for every entry/clearance point in order to target manning of those points that clear most consignments.

RecommendationUNBS should prioritize the proposed engagements with the Government to ensure increased presence in all the entry points for imports.


4.2 WEAKNESSES OF PVOC INSPECTIONS Paragraph 1.2 (1) of the UNBS pre-export verification of conformity to standards (PVoC) operational manual highlights that one of the objectives of PVoC is to protect consumers and the environment by ensuring the importation of only quality assured goods and preventing shipment into Uganda of substandard and hazardous products.

Accordingly, all products that come with a certificate of conformance (CoC) must have met the requirements of the standards as set by UNBS. In the period under review, UNBS conducted tests on a sample of products that had undergone PVoC inspections and had obtained clearance (certificates of conformity) from the countries of origin.

Results of retesting of a sample of these items at the entry points indicated that despite these having passed PVOC tests, they did not conform to Uganda standards. The failure rates noted are summarised in the Table 6 below.

Table6:Resultsoftestsonitemsimportedwithcertificatesofcompliance

No Year Total number of Items sampled

Total number that passed

Total number that failed

Percentage (Failure)

1 2016 63 54 9 14

2 2017 283 228 55 19

3 2018 1198 915 283 24

4 2019 1159 909 250 22

Source: OAG analysis of UNBS test results.

The results of also indicated that the number of samples that were failing on retesting increased from 14% in 2016 to 22% in 2019.

Traders also indicated that PVOC was a challenge since the since the majority of goods coming to Uganda are by small traders who use consolidated cargo/groupage which is sourced from multiple sources and usually small quantities. There were also challenges in locating of PVoC offices in some areas like China.

Interviews with management also indicated that the failures in the PVoC system were mainly because of service providers were not doing enough due diligence in line with their contractual obligations. There was also no evidence of regular reviews of the performance of the PVoC contracts by UNBS.

The failure of the PVoC contractors to conduct due diligence in line with the contractual obligation results in the issuance of certificates of conformance for products that do not conform to the standards.

Management ResponseUNBS has recently reviewed and strengthened the PVoC Service Provider contracts as of 1st June 2019. Contracts have been strengthened to provide for penalties for non-performance with an escalation mechanism that starts with warning letters, to suspension and eventual termination together with financial penalties. Contract management has also been strengthened to carry out monthly reviews of performance. A dedicated contract manager has been appointed to oversee this function.


A lot of information about PVoC has been provided to the different stakeholders in a number of ways including sensitisation, through the UNBS website, and print media like newspapers. However, UNBS continue to undertake sensitisation. A consolidator’s procedure has been developed and rolled out that addresses the concerns of groupage type traders.

RecommendationSince PVOC inspections for groupage imports are a key aspect of import inspections, UNBS should prioritize the implementation of the consolidator’s procedures. The sensitization strategy should also be revisited to ensure that traders who can’t access electronic media which is mainly used by UNBS are also reached. Regular performance review of the PVoC agents should also be prioritized if the supervision is to be enhanced beyond providing for this in the new contracts.

4.3 TIMELINESS OF THE TESTING PROCESS The UNBS client charter provides for turnaround time for laboratory testing (the time between when the sample is received in the laboratory and when results are issued) of between 1-4 weeks (7-28 days) depending on the sample to be tested.

The Table 7 shows an analysis of the average turn-around time taken by the different laboratories to test a sample of products.

Table 7: Showing average turnaround time for sample testing at the different labs

No Laboratory 2016/17 2017/18 2018/19 3-year Average

1 Chemistry 34 26 23 28

2 Electrical 9 11 22 21

3 Materials 17 14 18 16

4 Microbiology 27 29 25 27

Source: OAG analysis of turnaround time for a sample of samples delivered to the different laboratories.

From the analysis above, the average turnaround time taken by the different labs is close to what is provided in the client charter.

From interviews held with importers and clearing agents, the audit noted that set timelines were so long and costly for those doing business because of the associated storage costs as goods await clearance. Some of the importers indicated that they had been forced to abandon goods where it no longer made economic sense to get them cleared.

Table 8 below shows the additional waiting costs importers have to pay as they wait for the lab results.


11 18000*20 ft.*28 days=10,080,000.12 18000*40 ft. *28 days=20,160,000.13 18,000*20 ft.*21 days=7,560,000.14 18000*40 ft. *28 days=20,160,000.15 (USD 100.*18 days) *3800 dollar rate=6,840,000- the days have been reduced by the first three free days.16 (USD 200.*18 days) *3800 dollar rate=13,680,000- the days have been reduced by the first three free days.17 (USD 60.*12 days) *3800 dollar rate= 2,736,000- the days have been reduced by the first nine free days.18 (USD 60.*7 days) *3800 dollar rate= 1,596,000- the days have been reduced by the first nine free days.

Table 8: Showing the waiting costs for importers as they wait for test results

No Details of costs Rate

1 Where commodities are in a commercial warehouse UGX 18,000 @ ft. per day

2 Where the container is on a truck USD 100 for 20 ft. container per day after the first 3 days

USD 200 for 40 ft. container per day after the first 3 days

3 Where the container is at the port USD 60 per day after the first 9 days

Source: OAG interviews with importers and clearing agents.

Estimated additional waiting costsUsing the above rates and the average waiting times (days) computed earlier, it would mean that;• An importer whose goods have been taken to the chemistry lab and has his goods waiting in a container at a commercial warehouse will have to pay an additional UGX 1011 million per container if he/she has a 20 ft. container and UGX 2012 million per container if the container is 40 ft.

• An importer whose goods have been taken to the electrical lab and has his goods waiting in a container at a commercial warehouse will have to pay an additional UGX 7.5613 million per container if he has a 20 ft. container and UGX 15.114 million if the container is 40 ft.

• An importer whose goods have been taken to the microbiology lab and has his goods waiting in a container on a truck will pay an additional UGX 6.815 million per container after the first three days if he has a 20 ft. container and UGX 13.716 million if the container is 40 ft.

• An importer whose goods have been taken to the microbiology lab and has his goods waiting in a container at the port will pay an additional UGX 2.717 million per container after the first nine days.

• An importer whose goods have been taken to the materials lab and has his goods waiting in a container at the port will pay an additional UGX 1.618 million per container after the first nine days.

Depending on the number of containers to be inspected, these costs can significantly raise the cost of doing business.

The importers interviewed further indicated that because of such costs some are forced to bypass the official importation channels where goods will have to be subjected to laboratory tests.

The long turnaround timelines were partly attributed to the large volume of samples (from the entire country since there are no regional laboratories) that have to be handled by the few labs located in Kampala which causes an overload for the labs.


In addition to this a review of the minutes of one of the stakeholder’s engagement meeting held on 12th and 13th of December 2017 between UNBS, URA and members of KACITA revealed that traders had raised a complaint that some UNBS inspectors were soliciting for bribes before they could release a consignment. Further to this, interview with management confirmed that although overtime corruption practises had significantly reduced these still exist due to the increased number of staff which calls for more supervision requirements.

The long turnaround times coupled with the additional costs associated with waiting for results motivates some traders to evade testing which increases the volume of uninspected goods accessing the market and the risk that substandard products will proliferate to the market.

Management Response• The testing process is scientific in nature and as such, there is a limit to how low the turnaround

time for testing can go (culturing of microbiology samples takes 5 days; cement strength tests take a minimum of 28 days). Nonetheless, UNBS will continue to leverage of ICT tools to improve the current turnaround times.

• In respect of imports the solution is for importers to undertake PVoC, and this is now a regulatory requirement. UNBS has in late November 2019 rolled out an auto-release electronic process where importers with valid Certificates of Conformity that upload and capture this on submission of their customs declaration, benefit from instantaneous system release as a result system validation.

• The current turnaround time for testing is largely determined by the number of equipment as well. UNBS has not had ample laboratory space and has therefore been reluctant to purchase additional equipment as a result. However in December 2019, a new food laboratory was officially opened and this should now allow for the procurement of additional equipment that should see a further reduction in the testing turnaround time.

• The laboratory processes are being made more efficient through the introduction and rollout of a Laboratory Information Management System (LIMS) that has improved the supervision aspect.

RecommendationAlthough management has indicated that one of the ways to reduce the turnaround time is to encourage importers to undertake PVoC inspections, the challenges already noted in this arrangement such as weak supervision of the agents need to first be addressed if the objectives are to be achieved.

UNBS should also come up with strategies of ensuring that there are more laboratories an equipment to reduce the current congestion at the laboratories.


19 All transactions charged on project 0253 and output 77.

4.4 NON-COMPREHENSIVE LABORATORY TESTSSection 3 (f) of the UNBS Act requires UNBS to enforce standards in the protection of the public against harmful ingredients, dangerous components, shoddy materials and poor performance. Section 3(h) requires UNBS to provide for testing of locally manufactured or imported commodities with a view to determine whether the commodities conform to the standards specification declared under the Act.

It was noted that the laboratory tests conducted by UNBS were not comprehensive in some aspects. Some of the tests undertaken could not detect the presence of hazardous ingredients in products implying that even for samples that have passed, there is a possibility they may contain ingredients that may pose a risk the consumers.

Through interviews with the staff of UNSB and an analysis of the stock of laboratory equipment used by UNBS to conduct test, it was noted the UNBS lacked key equipment needed for testing for these hazardous ingredients. Table 9 below highlights some of the ingredients that are not tested.

Table 9: Highlighting examples of parameter/ingredients that are not tested

S. No Product Parameters/ingredients not tested Missing equipment to measure these parameters

1 Foods from crops (fruits and vegetables and cereal products)

Pesticide residues of lighter molecules GC MS/MS

2 Foods and non-foods Detection of radioactive substances in foods and other materials Radiation detector Meter

3 Materials (concrete) Density of handed Concreter Buoyancy balance

4 Materials (Cement) Chemical composition of cement and other materials XRD spectrometer for cement

5 Electricals Electrical power, energy, voltage, current, power factor. AC/DC power clamp meter

6 Electricals Operational characteristics of circuit breakers Circuit breaker testing unit

Source: OAG interviews with UNBS staff and analysis of the current stock of lab equipment.

Details of other missing equipment is in Appendix V.

Furthermore, an analysis of the payment file for the period under review revealed that UNBS spent a total of UGX.2,710,019,76319 as funds meant for the purchase of specialised machinery and equipment. A deeper analysis of the payments, however, shows that UGX.1,085,202,813 (40%) was spent on items that do not relate to the procurement of specialised equipment. Details in Appendix VI.

The above analysis demonstrates that UNBS prioritised and budgeted for the procurement of specialised machinery and equipment that would enhance the inspection of imports. However, not all the funds were used for the purchase of such specialised equipment. Failure to effectively test for hazardous ingredients provides an avenue for such to access the market which exposes the consumers to the risks of consuming such elements.


Management ResponseUNBS charged some ICT equipment and other items on this output code and not on the right code because of the following reasons.• Funds on the on the ICT budget had been exhausted and yet these equipment especially PCs

and network cabling were required to enable LIMS become operational.• The servers and software licence were all needed to operationalise the LIMS.• Most of the PCs were to be utilised in the lab as part of the LIMS network.• The ACs were needed to enable critical laboratory equipment to become operational while

others were installed at Entebbe to provide good environment for equipment installed.• The three-phase transformer/meter was in readiness for expected heavy duty equipment in

the foods laboratory.• The rest of the funds were charged on this code using the residual funds so as not to carry

forward arrears in the subsequent years.

Although management indicated that the funds meant for specialised machinery were used for procurement of ICT and other equipment that were for the labs. These activities should have been adequately provided for under this budget and funds not diverted from specialised equipment and machinery.

RecommendationI advised Management to ensure that funds budgeted and released for the procurement of specialised equipment are spent on equipping laboratories to boost their capacity to undertake comprehensive tests.

4.5 EFFECTIVENESS OF THE ENFORCEMENT FUNCTION Section 3(f) of the Uganda National Bureau of Standards Act requires the UNBS to enforce standards in the protection of the public against harmful ingredients, dangerous components, shoddy work, materials and poor performance. UNBS has an enforcement function whose role is to ensure that this is attained.

A review of the inspection records availed revealed instances where inspectors/enforcement officers did not prescribe corrective actions where noncompliance was noted. In instances where corrective actions were prescribed, there was limited follow up of the implementation of the corrective actions recommended.

Records availed indicated that UNBS undertook routine inspections under market surveillance within the central region for the period under review in which 2,153 cases were sampled for testing. Out of these 1,518 cases (71%) failed the tests.

The inspection sample register availed indicated that no corrective actions were prescribed or documented by the inspectors in 1,125 (74% of the cases) of the 1,518 cases that failed. In the remaining 393 cases (26%), the inspectors documented the corrective actions that the offenders were supposed to undertake.


Out of the 393 cases where corrective actions were prescribed, UNBS followed up the implementation of the prescribed corrective actions in 143 cases (36%) leaving implementation in 250 cases (64%) without follow-up as shown in figure 1 below.

Figure 1: Showing status of implementation of corrective actions given by UNBS

Source: OAG analysis of inspection UNBS market surveillance records.

The failure to make and follow up on the implementation of the recommendations from inspections negatively affects the effectiveness of these enforcement function.

Management ResponseIn response management indicated that UNBS Market Surveillance team strength has grown from 5 in 2016/17; 13 in 2017/18; 17 in 2018/19 to 27 in the current financial year. The number of staffing impacts on the efficiency of their operations and so there is room for improvement especially with respect to closing of the loop of the various cases they handle. A procedure on follow-up of cases has been developed and is currently being used.

RecommendationManagement is advised to ensure that the capacity of the market surveillance team is strengthened to ensure that where noncompliance is noted corrective actions are prescribed and implementation of such promptly followed up.

4.6 ADEQUACY OF MARKET SURVEILLANCE LEGAL FRAMEWORKSection 8 (1) (d) of the UNBS Act provides that the National Standards Council shall advise the Minister on any matter under the provisions of the UNBS Act and Section 8 (1) (e) requires the Council to do all things necessary for carrying into effect the provisions and purposes of this Act.

There are currently no regulations to guide the process of market surveillance. These regulations would strengthen the market surveillance by providing for penalties and fines, defining working hours for the surveillance team, guidelines on confiscation of non-conforming items, which party takes liability for non-conforming items and ensuring that all the actions of the market surveillance department are backed up by a legal instrument.


A review of the work plans and annual performance reports (OBT and PBS reports) shows that the review of the current legal framework was not prioritised in the approved work plans, and as such no funds were allocated for the activity during the period under review.

Management ResponseIn response management explained that the amendment of the UNBS Act Cap 327 and the Amendment has been initiated with the first draft with input from the Bureau and key stakeholders finalized. A draft Market Surveillance Regulation have been finalised and internal discussions and review shall be finalised by end of December 2019.

RecommendationManagement should expedite the finalisation of the amendments to the Act and the market surveillance regulations to support activities of market surveillance.

OVERALL AUDIT CONCLUSION Although UNBS has undertaken steps to enhance the effectiveness of import inspections, there is still need to address a number of weaknesses in the current inspection system, if the overall objective of preventing the proliferation of substandard and hazardous commodities is to be achieved. UNBS has to increase presence at entry points, strengthen supervision of PVoC agents, continuously sensitise traders about PVoC requirements, reduce turnaround times for testing samples, enhance the comprehensiveness of the test and enhance the enforcement function.


APPENDICES

APPENDIX I: PERSONS INTERVIEWEDOfficial Organization Number Purpose

Deputy Executive Director Compliance

Uganda National Bureau of Standards (UNBS) 01

• To assess the measures put in place by UNBS to ensure that all goods are coming through the gazetted entry points are inspected.• To assess the effectiveness of the inspection measures put in place by UNBS to deter the entry of substandard goods into the country.• To assess the measures put in place by UNBS to ensure that the public is aware of all fines and penalties and that these are paid within the law.• To assess the measures put in place by UNBS to foster coordination amongst different stakeholders.

Deputy Executive Director Standards


To assess the effectiveness of the inspection. measures put in place by UNBS to deter the entry of substandard goods into the country.

Director Import inspections Uganda National Bureau of Standards (UNBS)) 01

To confirm the extension services process and follow up on the monitoring and evaluation function in the distribution process.

Manager Testing Uganda National Bureau of Standards (UNBS) 01

• To assess the time taken in testing of products that are received at the laboratories.• To assess the capacity of the laboratories to carry out tests.

Manager Import Inspection Uganda National Bureau of Standards (UNBS) 01

• To assess the effectiveness of the inspection measures put in place by UNBS to deter entry of substandard goods into the country.• To assess the measures put in place by UNBS to ensure that the public is aware of all fines and penalties and that these are paid within the law.

Manager, Market Surveillance


• To assess the enforcement activities in place to ensure no substandard products on the market.• To assess the challenges faced during enforce-ment.

Manager complaint handling

Uganda National Bureau of Standards (UNBS) 01 To assess the process of complaint handling.

UNBS Inspectors (Entebbe, Busia, Malaba, Mbarara) Sampled Entry Points 04

• To assess the effectiveness of the inspection measures put in place by UNBS to deter entry of substandard goods into the country.• To assess the measures put in place by UNBS to ensure that the public is aware of all fines and penalties and that these are paid within the law.

Kampala City Traders Association (KACITA) representative (represent-ing 2,500 Formal members in 21 districts)

KACITA 01

• To establish the fees levied on importers and traders.• To establish the challenges faced by traders.• To assess the effectiveness of the inspection measures put in place by UNBS to deter entry of substandard goods into the country.• To assess the measures put in place by UNBS to foster coordination amongst different stakeholders.


Official Organization Number Purpose

Uganda Clearing Industry and Forwarding Associa-tion (UCIFA) representative (representing 256 members)

UCIFA 01

• To establish the fees levied on importers and traders.• To establish the challenges faced by traders.• To assess the effectiveness of the inspection measures put in place by UNBS to deter entry of substandard goods into the country.• To assess the measures put in place by UNBS to foster coordination amongst different stakeholders.

Total 13


APPENDIX II: DOCUMENTS REVIEWED

S.No Document Reviewed Purpose

1. UNBS ActTo ascertain the mandate of UNBS in relation to regulation of product standards.

2. Inspection clearance of imports regulation 2018To ascertain the mandate of UNBS on inspection and clearance of imports.

3. Strategic Plan 2015-2020

• To ascertain the vision, mission and objectives of UNBS.• To ascertain the mandate of UNBS.• To identify the key players and their role in the regulation of product standards.

4. OrganogramTo ascertain the departments and staff that have direct input in the regulation of product standards.

5. Approved Budgets Audited Financial Statements for F/Y 2016/17, 2017/18, 2018/19

To ascertain how much funds have been disbursed to UNBS.

6. Ministerial Policy Statement for F/Y 2016/17, 2017/18, 2018/19

To ascertain the entities budgets for the period under review.

7.

Annual performance and monitoring reports for (Surveillance, certification, sensitization, import inspection and testing) F/Y2016/17, 2017/18, 2018/19

• To identify the key deliverables, key performance indicators and the level of performance in achieving the deliverables.• To obtain the major challenges affecting the regulation of product standards in the different directorates.

8. Final report on assessment of the extent of sub-standard goods in Uganda

To obtain the results of the study and establish the extent of substandard products on the market as per the report.

9. List of prohibited goods To identify the list of prohibited goods.

10. Import Inspection ManualsTo establish the procedure and steps undertaken by the inspectors when carrying out inspections.

11. URA clearance Time reports

• To ascertain the key players in the regulation of product standards.• To ascertain the time taken to clear imports from the different entry points.

12. PVoC Manual 2019To establish the process of inspecting of goods through PVoC.


APPENDIX III: INSPECTIONS CONDUCTED

No. Location Purpose of the inspection

1. Entebbe

• To assess how inspections are done at the entry points, the challenges faced and recommendations to solve the challenges.• To assess the time taken to carry out inspections.• To establish the types of goods that are cleared through the entry points.• To establish how URA system (ASCYUDA) is used in import inspection.

2. Malaba

• To assess how inspections are done at the entry points, the challenges faced and recommendations to solve the challenges.• To assess the time taken to carry out inspections• To establish the types of goods that are cleared through the entry points.• To establish how URA system (ASCYUDA) is used in import inspection

3. Busia


4. Multiple ICD


5. Micro Biology Laboratory

• To establish the testing process.• To establish the time taken to test products that are brought to the lab.• To establish the challenges faced and suggest recommendations in the execution of the duties related to testing.

6. Chemistry Laboratory

• To establish the testing process.• To establish the time taken to test products that are brought to the lab.• To establish the challenges faced and suggest recommendations in the execution of the duties related to testing.


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APPENDIX III: INSPECTIONS CONDUCTED

No. ITEM/EQUIPMENT Laboratory Purpose

1. Incubator ( 300C) 710-730 litres Microbiology Incubation – provide conducive environment for microbial growth

2. Incubators (370C) 710-730 litres Microbiology Incubation – provide conducive environment for microbial growth

3. Cooled Incubator (250C) 749 litres Microbiology Incubation – provide conducive environment for microbial growth

4. Incubator (350C) 140-150 litres Microbiology Incubation – provide conducive environment for microbial growth

5. Incubator (420C) 710-730 litres Microbiology Incubation – provide conducive environment for microbial growth

6. Autoclave (110 litre) Microbiology Sterilization and disinfection

7 Water baths;15 - 20 litres Microbiology To provide a stable temperature

8 Shaking Water bath (27 litres) Microbiology Media and sample preparation

9 Shaking water bath (15 litres) Microbiology Media and sample preparation

10 Coliform Water baths (35 litres) Microbiology Sample analysis/testing

11 Circulating Water baths (35 litres) Microbiology Media and sample preparation

12 Circulating Water baths (19 litres) Microbiology Media and sample preparation

13 Stomacher @400 series 80ml – 400ml volumes Microbiology Sample processing

14 Stomacher bag rack@ 400 (Holds 10 bags) Microbiology Handling of Sample bags

15 Stomacher bag rack @400 (Holds 3 bags) Microbiology Handling of Sample bags

16 Glass Water still Microbiology Produce distilled water

17 Automated colony counter Microbiology Quick and accurate enumeration of micro-organisms

18 Electronic colony counter Microbiology Quick and accurate enumeration of micro-organisms

19 Automated media dispenser Microbiology Quick and accurate dispensing of media into petri dishes

20 Laboratory glasswasher Microbiology Quick cleaning of glassware.

21 Analytical balances with the printing system Microbiology Accurate weighing of both media and sample

22 AC/DC Power Clamp meter Electrical To measure electrical power(VA, W, KVAr), energy (Wh), voltage, current, power factor

23 Digital Mega-ohmmeter Electrical To measure electrical insulation resistance

24 Circuit breaker testing Unit Electrical To Test the operational characteristics of cir-cuit breakers

25 AC Power Supply Unit Electrical To work as a power source for setups of testing switches, plugs and sockets

26 Automated Plug and socket testing Unit (requires AC power supply unit) Electrical

to test sockets and plugs (up to 16A) for house-hold and similar purposes for their breaking capacity and their ability to withstand stress in normal use.

27 Automated Switch Testing Unit ElectricalTo test switches for household and similar purposes for their breaking capacity and their ability to withstand stress in normal use.

28 Transformer Testing equipment Electrical Testing electricity Transformers



29 Sun simulator Electrical For simulating the sun for quick testing of solar panels

30 3kVA inverter-charger Electrical Testing inverters

31 Digital Power Analyzer Electrical Supply power for specialised testing of electri-cal items

32 Inverter batteries 200Ah Electrical Testing secondary batteries

33 Programmable DC Electronic Load Electrical Provision of DC load

34 Programmable DC Power Source Electrical Supply of direct current

35 Universal Testing Machine (UTM) of 50kN Materials Tensile strength and Yield strength for small diameters

36 Bend and re-bend testing machine Materials Bend and re-bend test including reverse bend-ing at 20degrees

37 Metallurgical Microscope Materials Metallurgical grain structure

38 XRD spectrometer for cement Materials Chemical composition of cement and other materials

39 XRF spectrometer multipurpose for ce-ment and steel Materials Chemical composition of cement, steel and

other materials

40 Rib geometry Testing equipment for steel bars Materials Rib geometry including Rib space, rib depth

and Angle of the rib

41Electromagnetic Resonance High Fre-quency Fatigue Testing Machine with accessories

Materials Fatigue test in steel and other metals

43 High resolution electronic balance Materials To weigh very small substances

44 Buoyancy balance 15kg Materials Measuring density of hardened concrete (220-240V)

45 Concrete test Hammer and accessories Materials For on-site nondestructive testing of concrete in quality and strength in finished structures

46 Electronic Concrete test Hammers and accessories Materials For on-site nondestructive testing of concrete

in quality and strength in finished structures

47 Concrete bond strength tester Materials Test the bonding strength of concrete

48 Concrete cube moulds (4 sets) with elec-tric poker vibrator Materials For casting 150 mm concrete cubes

49 Concrete mixer Materials Mixing concrete

50 Concrete slump Materials Slump cone test

51 Pocket flow meter for concrete Materials Concrete flow test

52 Concrete spreading table and rectangu-lar trowel Materials Determine flow index of concrete

53 Vebe time consistometer Materials Slump and workability of concrete

54 Precision air entrainment meter Materials Air content of concrete

55 Pulse velocity measuring equipment MaterialsMeasuring concrete uniformity and other qual-ity parameters such as air voids, cracks and imperfections

56 Drying shrinkage and moisture move-ment apparatus Materials Cast and cure concrete cubes

57 Curing tank for concrete Materials Curing concrete cubes

58 High strength compression machine 3000kN Materials Compressive and flexural strength of concrete

59 High capacity Transverse and Flexual testing machine and accessories Materials Flexural strength triple point test for Railway

sleepers and other railway components

60 Soil and aggregate testing equipment Materials Soil and aggregate testing



61 Pipe pressure testing equipment Materials To test bursting pressure in pipes

62 Tyre pressure testing equipment Materials To test pressure capacity for tyres (to prevent tyre burst)

63 Bitumen testing equipment Materials Test for characteristics of bitumen

67 GC MS/MS ChemistryAnalysis of volatile organics such as pesticides, PAH, herbicides, flavours and other contami-nants which are not possible with LCMS/MS

68 ICPMS/MS Chemistry Heavy metals and other metal analysis at much lower detection levels (more sensitive)

69 GMO Testing Equipment Chemistry Detection of genetically engineered modifica-tions in plants and foodstuffs

70 Gas Chromatography, MULTI DIMENSION GC With FID, ECD,PFPD DETECTORS Chemistry Increased Resolution For Analysis Of Alcohols,

Organic Acids

71 XRF Precious Metals Analyzer Chemistry XRF Precious Metals XRF Gold Analyzer and other precious metals

72 Ion Chromatograph mass spectrometer ChemistryAnalysis of anions (sulphates, chlorides, fluorides, chromates, carbonates, nitrates, nitrites, chlorates, chlorites etc

73 High-resolution mass spectrometer LC triple/ quadruple Chemistry Separation of compounds based on their

masses

74 FTIR Spectroscopy Chemistry

Identify and characterize unknown materials (e.g., films, solids, powders, or liquids),

Identify contamination on or in a material (e.g., particles, fibers, powders, or liquids)

Identify additives after extraction from a poly-mer matrix

Identify oxidation, decomposition, or uncured monomers in failure analysis investigations,

Product authenticity

Rapid determination of FAME and other adul-terants

75 Vortex Mixture Multipurpose Chemistry Sample preparation of antibiotics, pesticides and related contaminants

76 Karl Fischer Equipment Chemistry Automatic Titrations

77

FT-NIR Chemistry PROTEIN, FAT, MOISTURE, ASH, milk analysis, oil analysis

Cryogenic grinder Chemistry

Grinding sample in cryogenic medium to avoid heating up and destroying analyst- Used for sample prep for antibiotics, veterinary drug residues and pesticides

Gallery automated photometric analyser

Chemistry

Tartaric acid, ethanol, cholesterol, glycerol, sulphur dioxide, PH, Total iron, ammonia, Biu-ret, acetaldehyde, total acids, copper, amino nitrogen, Polly phenols, sucrose.

Chemistry Applicable for juices, wines, Gins, Vodka, food.

Vacuum ovens Chemistry Analysis of moisture in products (improve on existing capacity)

LECO carbon/ nitrogen/ hydrogen/ oxy-gen/ sulfur analyzer or equivalent Chemistry Analysis of the elements in the sample both

food and non food

78 Vacuum furnace Chemistry Ashing of samples (improve on existing capac-ity)

79 Reverse osmosis deionisation system for deionised lab water Chemistry production of Quality Water for lab use



80

Ultrapure water generation equipment for LCMSMS analysis Chemistry Production of Quality Water for lab use

GCMS Chemistry ANALYSIS OF VOLATILE ORGANIC COMPOUNDS

DENSITY AND VISCOSITY METERS auto-mated Chemistry FOR OILS, PAINTS AND COSMETICS

Wallac Automated Liquid cantillation Counter or equivalent Chemistry Fast antibiotic screening

Automated UV/VIS Spectrometer Chemistry Analysis of vitamin A, Nitrate, nitrite, HMF, SULPHATE, PHOSPHATE

UPS Systems with extension batteries Chemistry FOR equipment

81 High pressure Nitrogen generator for sample concentration Chemistry GAS GENERATION

82 High-pressure nitrogen and air genera-tor Chemistry GAS GENERATION

83 High-pressure hydrogen generator Chemistry GAS GENERATION


APPENDIX VI: ACTIVITIES FOR WHICH FUNDS FOR THE PURCHASE OF EQUIPMENT WERE DIVERTED

Description EFT Payment Date

Distribution Amount MTEF Code Supplier

FY 2016/2017

Supply, delivery and installa-tion of an AC at Entebbe Office 10901011 29/09/2016 4,176,218 065277 312202

Teltec Investments Ltd

Payment for clearance of lab consumables from the Airport 10901014 29/09/2016 8,328,563 065277 312202

Uganda Revenue Authority

Supply, delivery and installa-tion of an AC at Entebbe Office 10901011 29/09/2016 751,719 065277 312202


Supply, delivery, installation and commissioning of ACs in the ED's office

10923661 03/10/2016 8,513,559 065277 312202 Appliance World Ltd

Supply, delivery, installation and commissioning of ACs in the ED's office

10923661 03/10/2016 1,532,441 065277 312202 Appliance World Ltd

Supply and delivery of first aid kits 11524068 30/11/2016 12,540,000 065277 312202 N2M COMPA-

NY LIMITED

Supply and delivery of first aid kits 11524068 30/11/2016 2,257,200 065277 312202 N2M COMPA-

NY LIMITED

Air conditioner for chemistry lab ext 11882115 21/12/2016 762,672 065277 312202


Air conditioner for chemistry lab ext 11882115 21/12/2016 4,237,069 065277 312202


Supply and delivery of desktop computers 11921472 10/01/2017 10,005,002 065277 312202 IT Office (U)

Limited

Supply and delivery of desktop computers 11921472 10/01/2017 1,800,901 065277 312202 IT Office (U)

Limited

Supply and delivery of laptops 12256575 15/02/2017 12,569,040 065277 312202

MANTRA TECHNOLO-GIES LIM-ITED

Supply and delivery of net-working accessories 12256575 15/02/2017 60,275,110 065277 312202


Supply and delivery of laptops 12256575 15/02/2017 69,828,000 065277 312202


Supply and delivery of net-working accessories 12256575 15/02/2017 10,849,520 065277 312202


Supply, delivery, installation and commissioning of Air Con-ditioning Units

12873296 06/04/2017 20,580,000 065277 312202Africool Uganda Limited




Supply, delivery, installation and commissioning of Air Con-ditioning Units


Clearance of goods at the Airport 13481289 16/05/2017 42,200 065277 312202

SOVAN EN-TERPRISES LIMITED





Supply of toner cartridges 14301775 22/06/2017 2,975,371 065277 312202 IT Office (U) Limited

236,528,985

FY 2017/2018

Advertising space for an invita-tion to bid for supply of SGR testing equipment

14933537 31/08/2017 1,615,254 060677 312202Nation Media Group Ltd

Advertising space for an invita-tion to bid for supply of SGR testing equipment

14933537 31/08/2017 290,746 060677 312202Nation Media Group Ltd

Supply, delivery, installation and commissioning of 4No. air conditioning units at Standards House


Supply, delivery, installation and commissioning of 4No. air conditioning units at Standards House


Supply and delivery of electric extension cables 15638390 10/11/2017 557,550 060677 312202 Express

Automation

Supply and delivery of electric extension cables 15638390 10/11/2017 3,097,500 060677 312202 Express

Automation

Supply, delivery, installation and commissioning of 3 phase meter at Nakawa offices

16300886 29/12/2017 1,663,475 060677 312202

AFRICA POWER AND EQUIPMENT LIMITED

Supply, delivery, installation and commissioning of 3 phase meter at Nakawa offices

16300886 29/12/2017 9,241,525 060677 312202

AFRICA POWER AND EQUIPMENT LIMITED

Supply and delivery of a docu-ment safe 16340191 18/01/2018 396,610 060677 312202 Nina Interi-

ors Ltd

Supply and delivery of a docu-ment safe 16340191 18/01/2018 2,203,390 060677 312202 Nina Interi-

ors Ltd

Supply and delivery of furni-ture 17843580 22/05/2018 887,511 060677 312202 Pinnacle

Concepts Ltd

Supply and Installation of 100 seater tent 17843556 22/05/2018 3,300,000 060677 312202

MAJJANJA AND SONS CO LIMITED

Supply and delivery of furni-ture 17843580 22/05/2018 4,930,619 060677 312202 Pinnacle

Concepts Ltd

62,085,580




FY 2018/2019

Provision of software Licensing 18795258 15/08/2018 117,746,810 060677 312202ACE SYS-TEMS LIM-ITED

Provision of software Licensing 18795258 15/08/2018 21,194,426 060677 312202ACE SYS-TEMS LIM-ITED

Purchase of MIFI Routers for official lines 20282612 09/11/2018 2,500,000 060677 312202

Muzani Keith Rog-ers

Supply and Delivery of Desktop Computers 20767446 10/12/2018 80,786,250 060677 312202


Supply and Delivery of Desktop Computers 20767446 10/12/2018 14,541,525 060677 312202


Supply and Delivery of Laptop Computers 20883071 14/12/2018 135,762,712 060677 312202

Edge Tech-nologies Limited

Supply and Delivery of Laptop Computers 20883071 14/12/2018 24,437,288 060677 312202

Edge Tech-nologies Limited

Supply and Delivery of Lap-top Computers and Mac Book laptop

21230049 09/01/2019 6,717,060 060677 312202 Express Automation

Supply and Delivery of Lap-top Computers and Mac Book laptop

21230049 09/01/2019 37,317,000 060677 312202 Express Automation

Supply and Delivery of Televi-sion Sets including connections to DSTV at Standards House and Upcountry Offices

21399903 22/01/2019 58,520,000 060677 312202 CLS Limited

Supply and Delivery of Televi-sion Sets including connections to DSTV at Standards House and Upcountry Offices

21399903 22/01/2019 10,533,600 060677 312202 CLS Limited

Supply and Delivery of Net-working Devices 22168430 01/03/2019 34,465,000 060677 312202 MTA Com-

puters LTD

Supply and Delivery of Net-working Devices 22168430 01/03/2019 6,203,700 060677 312202 MTA Com-

puters LTD

Supply, Delivery, Installation and Commissioning of the air conditioners at Nakawa Offices and Standards House


Supply, Delivery, Installation and Commissioning of the air conditioners at Nakawa Offices and Standards House


Supply of network printers and tonors 22623738 01/04/2019 71,680,000 060677 312202

Mfi Docu-ment Solu-tions Ltd

Supply of network printers and tonors 22623738 01/04/2019 12,902,400 060677 312202

Mfi Docu-ment Solu-tions Ltd




Supply of hard disk with caddy W/F830C 22623730 01/04/2019 4,151,935 060677 312202

BANYAN IT SOLUTIONS LIMITED

Supply of hard disk with caddy W/F830C 22623730 01/04/2019 747,348 060677 312202

BANYAN IT SOLUTIONS LIMITED

Supply, delivery and configula-tion of servers 23047797 09/05/2019 19,388,135 060677 312202

SBS SYS-TEMS UGANDA LIMITED

Supply, delivery and configula-tion of servers 23047797 09/05/2019 107,711,859 060677 312202

SBS SYS-TEMS UGANDA LIMITED

786,588,248

GRAND TOTAL 1,085,202,813

Audit House, Plot 2c ApolloKaggwa Road,P.O. Box 7083 Kampala,Tel: 041-7-336000,Fax: +256-41-435674,Email: [email protected],Website: www.oag.go.ug

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