The latest full year figures are currently for financial year 2013-14. The table below shows the pattern of spending in that year. The categories are as set up in EasyAccounts. They are used in a slightly aggregated form for the chart in How Your Money is Spent.
|01||Food, milk & firewood for cooking||121,200,600||33.6%|
|07||Staff salaries & wages||64,639,500||17.9%|
|05||School fees (incl uni) & boarding||37,772,700||10.5%|
|02||Non-foods (hhold supplies, bedding etc)||36,574,800||10.1%|
|19||Other expenses (see note A)||25,607,842||7.1%|
|04||Medical (medicines & treatment)||21,944,550||6.1%|
|03||Fuel (diesel & petrol)||18,610,310||5.2%|
|09||Administration (see note B)||7,184,900||2.0%|
|08||Staff travel (largely public transport)||4,321,800||1.2%|
|16||Mending children's clothes||1,805,200||0.5%|
|11||Meetings costs & fees (see note C)||1,675,500||0.5%|
|12||Security (army & park rangers on-site)||571,000||0.2%|
|18||Boarding & special costs||0||0.0%|
Notes: * As of 21st July 2015 £1 = 5100 UGX. In 2014, the rate was typically under 4,300.
A A mixed bag. Things will be classified better in future for greater transparency - but EasyAccounts has to be changed first!
B "Facilitation" travel expenses, air-time, refreshment etc. for board members & managers, and social workers visits to children’s wider families.
C Normal Ugandan practice is for all Board Meeting attendees to get a fee and a good meal.
Spending is Decided in Uganda — not UK
Once money is sent to NOTDEC Uganda, most spending decisions are made by the local management team. Money sent out for a specific purpose (eg bedsheets, or shoes for a specific child) is, of course, spent for that particular purpose. That apart, NOTDEC UK does not seek to micro-manage spending decisions properly made by local managers who belong to the culture and understand local needs, priorities and alternatives far better than we could ever hope to from the UK. Of course, we give advice when asked — and sometimes when not asked! But ultimately, spending decisions belong to NOTDEC Uganda: it is their lives.