MoPS Issues Paper for the LGBF Paper Workshops FY 2014 2015

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MINISTRY OF PUBLIC SERVICE ISSUES
PAPER
LOCAL GOVERNMENT BUDGET FRAMEWORK
WORKSHOPS FY 2014/2015
OCTOBER 2013
Presentation Outline
2
1.0
2.0
3.0
4.0
Introduction
Budget Execution Issues for FY
2013/2014
Planning Issues for FY 2014/2015
Conclusion
1.0 INTRODUCTION
This Issues Paper highlights key Budget execution
issues identified during FY 2013/2014 and
budgeting issues that need to be taken into account
as Accounting Officers prepare budgets for FY
2014/2015.
The
areas
covered
include;
Recruitment, Payroll Management, Wage bill
Management and Pensions management.
2.0 BUDGET EXECUTION ISSUES FOR FY
2013/2014
4
 The Ministry of Public Service issued Establishment
Notice No.1 of 2013 which stipulates the key budget
execution issues related to Wage bill and Payroll
Management(Annex I)
2.1 Recruitment
a) Filling of vacant posts SHOULD ONLY be:
i) On replacement basis arising out of attrition such as
abandonment of duty, resignation, retirement,
dismissal or death during the course of the financial
year.
Recruitment…..
5
ii) After confirmation of availability of sufficient
resources in the Budget that can cater for
recruitment of new staff.
b) In this regard, submissions to the Service
Commission for filling vacant positions MUST
include a copy of the clearance letter from the
Ministry of Public Service.
Recruitment…..
6
c) An update on action taken with by the Ministry of
Public Service on recruitment requests received so
far is provided as Annex II
d) Accounting Officers should note that Ministry of
Public Service WILL NOT provide clearance to
recruit after 31st December 2013. In this respect,
all requests will have been responded to by 31st
December 2013.
2.2 Wage bill Management
7
a) A number of votes have experienced wage
shortfalls during the first quarter of FY
2013/2014 as result of insufficient funds on
the Vote on Account.
Wage bill Management…..
8
b) Following the approval of the budget for FY
2013/2014, appropriate allocations have been
made for the affected votes. However Accounting
Officers are required to continuously monitor their
wage bill performance so that likely shortfalls are
drawn to the attention of Ministry of Public
Service.
2.3 Payroll Management
9
2.3.1 Access to the Payroll
Delayed access to payroll has continued to be
experienced as a result of the following:
i) Deployment of staff to schools/institutions that
have no positions/vacancies; e.g. Deployment of
two dhobis to a District Hospital whose approved
structure provides for one Dhobi or deployment
of a Head teacher Gr. 11 to a Grade III School or
deployment of a Head teacher A Level Day to an O
Level Boarding school.
Payroll Management….
10
 Accounting Officers should ensure that:
Before submissions for access of staff to the payroll are
made, availability of a vacancy or vacancies is
confirmed.
 Where Post Primary staff are deployed to institutions
without vacancies, the Accounting Officer should write back
to the Ministry of Education and Sports indicating that the
officers cannot be accessed to the payroll therefore they
should be redeployed else where.
 However, Ministry of Education and Sports has been
advised to ensure that staff are deployed where their
positions are provided for.
Payroll Management…..
11
ii) Non-submission of adjusted Primary School
Establishment ceilings in line with the new format.
List of Local Governments that have not
submitted the adjusted school ceilings to date is
provided (Annex III)
 The new format has been provided(Annex IV)
Payroll Management….
12
2.3.2 Payroll Processing
a) To ease Payroll Processing and allow more Votes to
undertake their own payroll data capture even if
they are Non IPPS Sites, the Ministry is
undertaking consultations and site assessments for
Votes that are currently connected to IFMS but are
not yet on IPPS, so that arrangements are made to
enable them undertake data capture from their
respective sites.
Payroll Management….
13
b) Accounting Officers are urged to ensure that where
there are cases of payroll changes that have not
been effected, submissions are made to Ministry of
Public Service for action.
 Any payroll anomalies identified must be drawn to
the attention of the Ministry as soon as they are
noted.
Payroll Management….
14
2.3.3 Payroll Validation
a) Accounting Officers MUST ensure that only
bonafide Public Officers appear on their payrolls.
They should therefore ensure that the payroll is
verified on a monthly basis to confirm that the
data therein is accurate and where corrections
are required, appropriate submissions are made
for action be taken.
Payroll Management….
15
b) The List of emails that the Ministry of Public Service
is currently using to submit Payroll Reports to Local
Governments has been provided for review.(
Annex V)
c) In the same respect, Institutional emails should be
provided by all Local Governments that had not
provided them as requested
Payroll Management….
16
2.3.4 Printing of Payslips and Payroll Reports
a) Accounting Officers are reminded that the funds
provided for printing of payrolls and payslips
should not to be utilized for any other
activity other than printing of the payrolls
and pay slips.
Payroll Management….
17
b) The payrolls MUST be shared with the Heads of
Department including Head teachers for
authentication to ensure that the right staff are on
payroll, have the correct details and anomalies
identified for correction.
c) Pay slips MUST also be printed and distributed to
Staff
through
the
Heads
of
Departments/Institutions for verification.
Payroll Management….
18
d) Accounting Officers had been advised to submit
signed copies of the payslips to Ministry of Public
Service.
e) However this is to clarify that the signed copies
should be filed on the personnel files for each
Officer.
Payroll Management….
19
2.3.5 Migration of the Payroll
a) The Government Payroll is currently processed at
two centres i.e. on The Legacy (Old) Payroll System
at Uganda Computers Services at MoFPED and on
IPPS at MoPS
b) However records on the Legacy System will be
migrated to the IPPS by 31st October 2013.
Payroll Management….
20
c) All payroll changes will thereafter be submitted to
the Ministry of Public Service using the Human
Resource Data Entry Forms attached as Annex
VII.
Payroll Management….
21
2.3.6 Payment of Salary arrears
a) Accounting Officers should note that with effect
from FY 2013/2014, the modality for submitting
residual salary arrears has been revised.
INSTEAD of using the Residual Arrears Claim
Forms, a schedule detailing the arrears should
be submitted to Ministry of Public Service.
The Schedule has been provided(Annex VIII)
Payroll Management….
22
b) The schedule should be compiled after the arrears
have been verified by the Head of Human
Resource, audited by the Internal Auditor and
authorised by the Accounting Officer (in person).
Each page should be endorsed and stamped by the
three officers.
Payroll Management….
23
2.3.7 Hardship Allowance
a) The Ministry of Public Service has received
requests to review the Hardship Allowance
framework to facilitate consideration of other
areas that are hard to reach.
b) In this regard, a review of the framework is being
undertaken and if funds are availed other areas
will be considered in future for inclusion in the
areas to receive the Hardship Allowance.
Payroll Management….
24
2.3.8 Retention Allowance
a) It should be noted that Retention Allowance for
Health Workers is paid as and when requests are
submitted by the Local Governments.
b) Where Medical Officers may not be receiving the
allowance, submissions should be made to Ministry
of Public Service.
Payroll Management….
25
2.3.9 Payment of Science Teachers
a) Payment in scales U4 (SC) and U5 (SC) will only be
possible after school information specifying the
number of science and non-science teaching staff in
each school and by position is provided.
b) This information is a prerequisite to updating of the
IPPS Establishment structure for each school and
mapping each science teacher into the
establishment structure. This is in line with the
current
payroll
establishment
control
requirements.
Payroll management….
26
c) In the interim, the science teachers, who have
complete information, will be paid a science
salary top up, which is the difference between the
science salary that each Officer should have been
earning and the current salary.
 In this respect, the top up will be paid effective
October 2013 with arrears for July-September 2013:
Payroll Management….
27
Summary of staff to be paid by Category
S/no
Category of Staff
1
Principals/Deputy Principals
2
Head
teachers/Deputy
teachers
3
Tertiary Institution Staff
4
Secondary School Teachers
Number to be paid
31
Head
40
146
4069
Payroll Management….
28
2.3.10 Payroll Deductions
a) Government is currently reviewing the procedure
for managing payroll deductions. In this regard, all
Accounting Officers are requested to note the
following:
i. Ministry of Public Service will not issue payroll
deduction codes to new Financial Institutions
ii. The guidelines on the management of the payroll
deductions will be maintained until new ones are
issued by Ministry of Public Service.
2.4 Pensions Management
29
a) Payroll Cleaning
 The Ministry of Public Service has been cleaning and
updating the pension pay roll as directed by H.E. the
President. This exercise is ongoing and payrolls will
be provided periodically to the Local Governments
for validation.
Pensions Management….
30
b) Accounting Officers to endorse submissions
for pension benefits
 All submissions for pension benefits should be signed in
person by the Accounting Officers, i.e the Chief
Administrative Officers for districts and Town Clerks for
Municipal Councils.
 Submissions must be made at least six months prior to an
officer’s due date of retirement with all the required
supporting documents and using the pension forms
specified in the Public Service Standing Orders, 2010.
Pensions Management….
31
 Accounting Officers should note that incomplete and
late submissions result into delays in processing of
pension benefits.
c) Use of old pension forms
 The Public Service Standing Orders, provide for
revised pensions forms which should be used while
preparing pension submissions.
 The Ministry of Public Service will no longer accept
any submissions made using the old pension forms.
3.0 PLANNING ISSUES FOR FY 2014/2015
32
Indicative Figures for wage provided have been
based on the budget allocations for FY
2013/2014(Annex IX). They should be reviewed
and any concerns drawn to the attention of Ministry
of Public Service.
Final budgeting for salaries will be done through
the Output Oriented Budgeting tool and should
take into account;
Staff in post
Planning Issues….
33
 Staff recruited but not accessed to the payroll
 Clearance given by the Ministry of Public Service to recruit
new staff in FY 2013/2014
4.0. CONCLUSION
34
 In a bid to improve and strengthen Wage bill, Payroll
and Pensions Management, Ministry of Public
Service has recruited staff for a fully fledged Help
Desk which will commence operation in January
2014.
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