The two accused persons stand indicted for embezzlement an offence contrary to section 268 (b) and (g) of the Penal Code Act on Count 1, making false entries in a document an offence contrary to section 323 (b) (ii) of the Penal Code Act, on counts 2, and 3, uttering a false document an offence contrary to section 351 of the Penal Code Act on counts 4 to 25 inclusive.

On count 1 the particulars allege that between March and August 2005, in the Kampala District being Directors of Valued Health Ltd stole 38,369,000 (thirty eight million three hundred and sixty nine thousand shillings only) the property of the Government of Uganda to which they had access by virtue of their office in Valued Health Ltd.

On count 2, the particulars allege that in May 2005 in Kampala District, being Directors of Valued Health Ltd with intent to defraud made false entries in the monthly accountability report dated 4-05-05 to Project Management Unit (PMU)indicating some activities done whereas not.
On count 3, the particulars allege that between May and June 2005 in Kampala District, being Directors of Valued Health Ltd with intent to defraud made false entries in the monthly accountability indicating some activities had been done whereas not.

On count 4, the particulars allege that in August 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a Bat Valley Hotel Ltd (BATIVA) Receipt no. 317 dated 10^th may for shs 7,360,000/= purporting to be payment for meals, break tea, evening tea and refreshments for ten days at the Hotel where as not.

On count 5, the particulars allege that in August 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a Bat Valley Hotel Ltd (BATIVA) Receipt no. 318 dated 10^th May 2005 for shs 1,600,000/= purporting to be payment of the conference room hire for ten days whereas not.

On count 6, the particulars allege that in August 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a Done way car hire receipt no. 877 dated16th May 2005 for shs 1,500,000/= purporting to be payment for car hire for ten days whereas not.

On count 7, the particulars allege that in August 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a Done way car hire receipt no. 853 dated 4th May 2005 for shs 150,000/= purporting to be payment for car hire for one day whereas not.

On count 8, the particulars allege that in august 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a Done way car hire receipt no. 869 dated 13th May 2005 for shs 1,500,000/= purporting to be payment for car hire for ten days whereas not

On count 9, the particulars allege that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt /invoice for Total House Service Station dated 23^rd April 2005 purporting that motor vehicle no. UDC 362 had drawn fuel worth Ug shs 40,000/= whereas not.

On count 10, the particulars allege that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt /invoice for Total House Service Station not clearly dated purporting that motor vehicle no. UDC 362 had drawn fuel worth Ug shs 20,000/= whereas not.

On count 11, the particulars allege that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt/ invoice for Total House Service Station not clearly dated purporting that motor vehicle Reg no. UDA 509 had drawn fuel worth Ug shs 40,000/= whereas not.

On count 12, the particulars allege that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt/ invoice for City Centre Service Station dated 16^th April 2005 purporting that motor vehicle no. UDC 362 had drawn fuel worth Ug shs 30,000/= whereas not.
On count 13, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt for City Centre Service Station not clearly dated purporting that motor vehicle Reg no. UDC 362 had drawn fuel worth Ug shs 40,000/= whereas not.

On count 14, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt for City Centre Service Station dated 27^th April 2005 purporting that motor vehicle Reg no. UDA 509 had drawn fuel worth Ug shs 50,000/= whereas not.

On count 15, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt/ invoice for City Centre Service Station dated 26^th April 2005 purporting that motor vehicle Reg no. UDA 509 had drawn fuel worth Ug shs 40,000/= whereas not.

On count 16, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt/ invoice for Total House Service Station dated 12^th April 2005 purporting that an unknown motor vehicle had drawn an unspecified amount of fuel worth Ug shs 40,000/= whereas not

On count 17, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt/ invoice for Total House Service Station purporting that an unknown motor vehicle had drawn an unspecified amount of fuel worth Ug shs 40,000/= whereas not.

On count 18, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt for Shell City Square dated 20^th April 2005 purporting that Motor Vehicle Reg. No. UDA 509 had drawn fuel worth Ug shs 40,000/= whereas not.

On count 19, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt for Shell City Square unclearly dated purporting that motor vehicle Reg no. UDA 509 had drawn an unspecified amount of fuel worth Ug shs 50,000/= whereas not.

On count 20, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt / invoice for Total House Service Station dated 14^th April 2005 showing that an unknown vehicle had drawn an unspecified amount of petrol worth Ug shs 40,000/= whereas not.

On count 21, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt for Shell City Square unclearly dated purporting that an unknown motor vehicle had drawn an unspecified amount of shell petrol worth Ug shs 30,000/= whereas not.

On count 22, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt for Shell City Square unclearly dated purporting that motor vehicle no. UDC 362 had drawn an unspecified amount of fuel worth Ug shs 40,000/= whereas not

On count 23, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt for City Centre Service Station dated 28^th April 2005 purporting that motor vehicle Reg no. UDA 509 had drawn an unspecified amount of fuel worth Ug shs 40,000/= whereas not

On count 24, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt for Shell City Square dated 29^th April 2005showing that motor vehicle no. UDA 589 had drawn an unspecified amount of shell petrol worth Ug shs 40,000/= whereas not.

And lastly on Count 25, the particulars offer that in May 2005 at Project Management Unit (PMU) at Crested Towers in the Kampala District knowingly and fraudulently uttered a false document to wit a fuel receipt for City Centre Service Station dated 3^rd May 2005 purporting that motor vehicle Reg no. UDA 589 had drawn an unspecified amount of shell petrol worth Ug shs 40,000/= whereas not

The case for prosecution admits of being stated with a fair amount of brevity.
(1)     

Valued Health Ltd is a limited liability company having been incorporated on the 7^th day of July 2003. The two accused ladies with one SIMON KAHERU are its directors. Annaliza Mondon A1 was the Managing Director.
(2)      In 2004, Annaliza Mondon the Managing Director applied on behalf of Valued Health Ltd to the Uganda Global Fund to fight AIDS, Tuberculosis, and Malaria Project (UGFATMP)       to be awarded a contract to train service providers on how to deliver youth friendly services in line with Global Fund objectives. Work to be done in the five Divisions of Kampala

(3)     

In January 2004 ELIZABETH NGORORANO (A2) signed a contract with the Government on behalf of Valued Health Ltd for shs 45,500,000/= for the above stated purpose.

(4)     

Valued Health Ltd submitted a work plan and budget for carrying out the following activities:

(a)     

To identify delivery sites for youth friendly services in        Kampala District.
(b)      Develop and implement training programmes with stake holders in service delivery.
(c)      Integrate information, education, communication (IEC) into youth friendly Health Services.

(5)     

On 2^nd February 2005, Valued Health Ltd entered into tripartite memorandum of understanding with Kampala City Council to the effect that the company and Kampala City Council would work as a team in implementing the objectives of the Project.
(6)      A Bank Account was opened in the Nile Bank Jinja Road. (Ac No NB 1070457614004) with the two accused as signatories and in March 2005 the money was wired on that Account.

(7)     

In order to access the money both signatories i.e. the accused had to sign.

(8)     

Accused prepared and submitted Accountability Reports to the Project Management Unit (PMU) which were suspect.

(9)     

Police investigations revealed the following:

(a)     

Out of a total of shs 45,500,000/= that had been wired on the Account, shs 44,102,000/= was withdrawn by the accused by August 2005.
(b)      Most of the service providers allegedly engaged by the accused to provide services denied having ever offered services to the accused.
(c)      These include the following :( i) Bat Valley Hotel, (ii)         Done Way Car Hire.

It is for prosecution to prove the commission of the act alleged to be a crime, and to prove as well the guilty intent of the accused in all cases where intent is essential. In her final address to the Court learned counsel for the state invited Court to find both accused guilty and to convict them as charged.

Learned counsel for the defence submitted in equal force that prosecution failed to prove the charges against the accused who should be entitled to as acquittal.

On Count 1, prosecution has to prove to the following ingredients of the offence of Embezzlement.
(a)     

That the accused are Directors of a Company.
(b)      That between March and August 2005 they stole shs 38,369,000/= belonging to the Government of    Uganda and
(c)      To which they had access by virtue of their office in    Valued Health Ltd.

 

The above burden must be discharged on proof beyond reasonable of doubt.

There is no doubt that there was a Company with limited liability and that the two accused at the bar were Directors of that Company.

That Company had a Bank Account and the two accused were signatories of that Account.

It goes without saying therefore that the accused had access to the funds deposited on that Account by virtue of their office. In my humble judgment the first and third ingredients of the offence of embezzlement have been proved with the accuracy of mathematics.

The only question left to be answered is did the accused steal money from the Account of Valued Health Ltd, money that had been wired on the said Account by the Government of Uganda?

In order to account for that money an Accountability Report was submitted by the accused to the Project Management Unit. (PMU). See exhibit. P8.

In the Accountability Report for the month of April 2005, it is stated that Valued Health Ltd organized a ten days workshop at BAT VALLEY HOTEL (herein after referred to as “BATIVA”).

The amount stated to have been spent is shs 7,360,000/= (seven million, three hundred and sixty thousand only). This money is stated to have been spent on meals for participants for ten days of the workshop. It was further stated that a sum of 1,600,000/= (one million, six hundred thousand only) was paid to the Hotel for the Conference Hall hire for ten days. Receipt Nos 317and 318 dated 10^th May 2005 were submitted alongside the Accountability report.

SENGENDO PHILIP appeared as PW3. He swore that he was at the material time and still is the Manager of BATIVA. He was shown Receipts Nos 317 and 318. (Exhibit P9) which according to the Accountability report submitted by the accused to the Project Management Unit (herein after referred to as PMU) were issued by BATIVA.

SENGENDO in language lacking all forms of ambiguity denied knowledge of these Receipts. Receipt No 317 is for shs 7,360,000/= (seven million three hundred and sixty thousand shillings only) allegedly for meals supplied to the participants for 10 days, while receipt No 318 is for shs 1,600,000/= (one million six hundred thousand shillings only) allegedly being for hire of a Conference Hall for ten days. In her examination in chief A1 ANNALIZA MONDON denied having been issued with these two receipts.

She said: “these two receipts exhibit P9 I did not receive from BAT Valley Hotel” instead she asserted: “I have photocopies of the receipts I was issued. I got them from BATIVA. This is 318 for 1,600,000/= and 317 for 7,360,000/= these are the certified copies I got from BATIVA”

These were tendered and marked exhibit D11. Exhibits D11 were shown to SENGENDO (PW3). He categorically disowned them. When these were shown to him by counsel for the accused in cross- examination; he said “what you are showing me are photocopies. I don’t understand them. I am not supposed to be with the originals. Originals are with customers i.e. your clients bring them here. I did not certify these copies.”

Exhibit P9 were submitted to the Government analyst and handwriting expert by police and marked as exhibit “2A” and “2B” respectively. See exhibit P24. The same expert received sample documents: specimen handwriting / signature of ANNALIZA MONDON dated 6^th November 2008 was marked by the expert as exhibit “S 3” and
“S 4” and that of Elizabeth Ngororano dated 5^th February 2009 marked exhibit “S 5”and “S 6”.

The handwriting expert was requested to examine and determine whether or not the author of specimen handwriting and signatures marked S3 and S4 respectively - that of ANNALIZA MONDON also wrote and signed on questioned document marked 2A and 2B respectively i.e. exhibit P9 in this case.

His observation was;
“ I have observed similarities in both general and individual handwriting characteristics between the specimen hand writing of ANNALIZA MONDON on exhibit S3 and the questioned handwriting enclosed red on exhibits ----2A,2B,----in this case. Letter design and combinations, (H,A,M,D,HE,TH, etc)” the peculiar writing of “T” dot on upper case letter “I” skill spacing, pen pressure, care abandon, line quality and other handwriting habits as observed in the specimen given are equally found in the questioned hand writing red enclosed…………….

Based on these findings, I am of the OPINION that the person whose specimen hand writing and signatures have been given on exhibits S3 one ANNALIZA MONDON wrote the questioned body hand writing red enclosed on exhibits 1A, -----2A, 2B----in this case.”


As can be seen this expert witness gave his opinion with great candour. In Court he was not assertive but gave his evidence with great humility and I take liberty to add honesty.

The fact that the specimen hand writing that was compared with exhibit P9 was that of Annaliza Mondon was not challenged. Its genuineness therefore is not in doubt. The requirement first established in the case of R.V.SLIVER (1894) Q.B., 766 namely that the document to be compared must be proved to have been written or signed by the person whose handwriting or signature is in issue first, and this compared to the writing which is being considered by the court has been fully satisfied. The case of MATHI V.R.86 I.C.344 is authority for proposition that an attempt to fabricate evidence is strong evidence against the accused. The attempt of the defence to assert that exhibit D 11 is what was received from BATIVA speaks volumes.

The attempt to submit photocopy receipts that have been proved to be fictitious falls in line with the case of MATHI V.R.86.I.C.344 supra. See also U, V, TOMAS MWASE (1976) HCB 217.

This now brings me to DONE WAY CAR HIRE. STEVEN MBOWA appeared as PW2. He testified that he is a transporter with a registered business known and styled as DONE WAY CAR HIRE. He operates this business in partnership with JOHN MAWANDA, FRED KAGWA and RICHARD NYOMBI. He is conversant with the hand writing and signatures of his co-partners he swore. He was shown receipts Nos. 877,869 and 853. Receipt No 877 is for shs 1,500,000/= (one million five hundred thousand shillings only) said to be for car hire for ten days. Receipt No. 869 is for shillings 1,500,000/= (one million and five hundred thousand only) also said to be for car hire for ten days. While receipt No 853 is also for shs 150,000/= (one hundred and fifty thousand only) also for car hire for one days.

In language lacking any form of ambiguity this Mbowa denied his company issuing those receipts. He swore that neither he nor any of the three partners wrote or signed let alone issued these receipts. He in no uncertain terms swore that his company has never hired out any vehicle to Valued Health Ltd.

LUCY SANG (PW7) swore that these receipts were part of the Accountability Report submitted by Valued Health Ltd. In her evidence ANNALIZA MONDON swore that she paid KYESIMIRA and was issued with receipts. She asserted that KYESIMIRA introduced her to MBOWA PW2.

A claim denied by MBOWA in no uncertain terms. The defence exhibited the police statement by this STEVEN MBOWA. Exhibit D6. In that statement he states inter alia:

“the company is registered and started operating in the year 2003, today I was in office when three detectives who introduced themselves as police officers from C.I.D approached me. They said they had come on inquiries to verify some receipts and invoices issued by my company. They showed me the documents which are as follows:

(i)     

(ii)     Original receipt No 853 dated 4^th May 2005 issued to Valued              Health Ltd in respect of car hire for one day at shs    150,000/=        (one hundred and fifty thousand shillings only) with     heading          “DONE CAR HIRE”


(iii)    original receipt No 877 dated 16^th may 2005 issued to Valued    Health Ltd in respect of car hire for ten days at shs    1,500,000/= (    one million five hundred thousand shillings      only) with heading “DONE CAR HIRE”.

(iv)     Original receipt No 891 dated 2^nd June 2005 issued to Valued     Health Ltd in respect of car hire for three days at shs          450,000/= (four hundred and fifty thousand shillings) with       heading “DONE WAY CAR HIRE”

I have carefully examined the above four receipts and wish to comment that they are not receipts issued by my company.

The police have also shown to me the following invoices:-
(a)      An invoice with unclear serial numbers dated 20^th may 2005       issued to VALUED HEALTH LTD in respect of hiring motor   vehicle Reg. No UAA 200F for ten days at shs 1,500,000/= (0ne    million five hundred thousand shillings only) with heading       “DONE WAY CAR HIRE”

(b)      an invoice with unclear serial numbers dated 20^th may 2005       issued to VALUED HEALTH LTD in respect of hiring motor   vehicle Reg No UAF 033R for ten days not indicated at shs        1,500,000/= (0ne million five hundred thousand shillings only)   with heading “DONE WAY CAR HIRE”

(c)      an invoice with unclear serial numbers dated 2nd June 2005       issued to VALUED HEALTH LTD in respect of hiring motor   vehicle Reg No UAF 033R for three days at shs 450,000/= (four    hundred and fifty thousand shillings only) with heading “DONE     WAY CAR HIRE”

I have carefully examined the above invoices and wish to comment that they were not issued by my company because of the following:
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Λαστλψον^ρδΜαψατΒιτψΒεντρεΣερϖιχεΣτατιονΜοτορςεηιχλεΝοΥΔΑδρεωφυελωορτησησ=Σεεεξηιβιτ

ΠΑΤΡΙΒΚΜΥΗΕΙΡΩΕωορκσωιτηΥΡΑασινχηαργεοφΒεντραλΡεγιστρψφορΜοτορςεηιχλεσΗεαππεαρεδασΠΩανδσωορετηατΜοτορϖεηιχλεΡεγΝοσΥΔΑανδΥΔΒαρενοτρεγιστερεδωιτηΥΡΑΥγανδαΡεϖενυεΑυτηοριτψΙνοτηερωορδστηεψανονεξιστεντ

ΗεσωορετηατνοροτηεροργανιζατιονορβοδψισρεσπονσιβλεφορϖεηιχλερεγιστρατιονοτηερτηανΥΡΑΦαχεδωιτητηισεμβαρρασσμενττηεδεφενχεχαμεουτωιτηαβιζαρρεϖερσιονΙτιστηισ ψεσωεαρεαωαρετηατΜοτορςεηιχλεΥΔΑανδΥΔΒαρενονεξιστεντΩηατηαππενεδηερεισαμιστακεινρεχορδινγΩηατωασμεανταρεΜοτορςεηιχλεΡεγΝοσΥΔΑανδΥΔΒωηιχηαχτυαλλψδοεξιστινφαχτ ΤηισισαωειρδσιτυατιονΙτισριδιχυλουστοσαψτηελεαστ

ΤηεψαρεινϖιτινγΒουρττοηολδτηατον–αμιστακεωασμαδεΜοτορςεηιχλεΡεγΝοΥΔΒωασωριττενιντηερεϖερσεασΥΔΒΤηισωασατΤοταλΗουσεΣερϖιχεΣτατιονΤηατον–αττηεσαμεΣερϖιχεΣτατιοντηεσαμεμιστακεωασρεπεατεδ

ΟνατΒιτψΒεντρεΣερϖιχεΣτατιονασιμιλαρμιστακεωασμαδε
ΤηενοναττηεσαμεΣερϖιχεΣτατιονασιμιλαρμιστακεωασρεπεατεδ
ΤηενονατΣηελλΒιτψΣθυαρετηεσαμεμιστακεωασρεπεατεδ

ΙνρεσπεχτοφΜοτορςεηιχλεΡεγΝοΥΔΑωασατΤοταλΗουσεΣερϖιχεΣτατιονμιστακενλψρεχορδεδασΥΔΑΤηεσαμεμιστακεωασμαδεονατΒιτψΒεντρεΣερϖιχεΣτατιον

ΟναττηεσαμεΣερϖιχεΣτατιονανδινρεσπεχτοφτηεσαμεϖεηιχλεασιμιλαρμιστακεωασμαδεΤηενονατΤοταλΗουσεΣερϖιχεΣτατιονασιμιλαρμιστακεωασμαδε

Οντηιστιμεονλψλατερ υ ωασωριττεν–αγραϖεμιστακεΒαρριεδουτατΤοταλΗουσεΣερϖιχεΣτατιον
ΤηενονατΣηελλΒιτψΣθυαρεασιμιλαρμιστακεωασμαδερεπεατεδονατΣηελλΒιτψΣθυαρερεπεατεδονατΒιτψΣθυαρεΣερϖιχεΣτατιονανδαγαινοναττηεσαμεστατιονανδρεπεατεδον^ρδΜαψαττηεσαμεστατιον

ΩηοχουλδβελιεϖεσυχηνονσενσεΤηεδεϖιλμυστηαϖεχραχκεδηισριβσλαυγηινγατσυχητραση

Ωιτητηεγρεατεστρεσπεχττηιστηεορψοφμιστακεισδισμισσεδωιτητηευτμοστχοντεμπτιτδεσερϖεσ

ΙδοαχχεπττηεεϖιδενχεοφΠΩΣΕΝΓΕΝΔΟτηατςαλυεδΗεαλτηΛτδδιδυσεηισηοτελφαχιλιτιεσφοραδαψορτωοΙαλσοαχχεπττηεεϖιδενχεοφΔρΜυβιρυτηατηεδιδαττενδαφυνχτιονατΒΑΤΙςΑηοστεδβψςαλυεδΗεαλτηΛτδΤηεχλαιμβψτηεαχχυσεδτηαττηεψωερεαττηεηοτελφορτενδαψσισδισμισσεδασσηεερλιεσμεανττοδεραιλτηεχουρσεοφυστιχεΠροσεχυτιονηασπροϖεδβεψονδδουβττηαττηεΑχχουνταβιλιτψΡεπορττηεψδιδπρεσεντωασαμερεφαλσεηοοδΤηισφαλσιτψισβρουγητηομεβψφαλσερεχειπτσανδινϖοιχεσπρεσεντεδΝοτονλψτηαττηερεισχρεδιβλεανδιμπεχχαβλεεϖιδενχεφρομΤοταλΗουσεΣερϖιχεΣτατιοντηαττηερεχειπτσαττριβυτεδτοτηεμδιδνοτοριγινατετηερεΣεεεϖιδενχεοφΠΩΤηεθυεστιονηερεισωηερειστηεμονεψρεπρεσεντεδοντηεσεφαλσερεχειπτσ?ΤηεανσωερισσιμπλεΙτωασστολενβψτηετωοαχχυσεδ

ΤηισβρινγσμετοΙΜΠΡΟςΕΥΓΑΝΔΑΛΤΔΔΑςΙΔΣΕΡΩΑΝΔΑΝΣΥΒΥΓΑαππεαρεδασΠΩΗετεστιφιεδτηατηεανδΜαργαρετΚακανδεωερετηεΔιρεχτορσοφαΒομπανψκνοωνασΙμπροϖεΥγανδαΛτδτηατωασρεγιστερεδιντουνδερτακεμονιτορινγανδεϖαλυατιονοφδεϖελοπμεντπροεχτσΤηισΒομπανψηαδανΑχχουντινΣΤΑΝΒΙΒΒΑΝΚΙΠΣβρανχητοωηιχηηεανδΜαργαρετΚακανδεωερετηεονλψσιγνατοριεσ

ΑττηετιμεματεριαλτοτηισχασεΑΝΝΑΛΙΖΑΜΟΝΔΟΝΑωασμαναγινγτηεαφφαιρσοφτηεΒομπανψοντηειρβεηαλφανδΑχχουνταβλετοτηετωοΔιρεχτορσοφτηεΒομπανψ

Ηεωασσηοωναρεχειπτδατεδ^τηΜαψφορσησ=ειγητηυνδρεδτηουσανδονλψινδιχατινγτηατιτοριγινατεδφρομΙμπροϖεΥγανδαΛτδΗεδισοωνεδτηισρεχειπτβεχαυσεηεσαιδιτδιδνοτηαϖετηεφεατυρεσοφτηειργενυινερεχειπτσωηιχηαχχορδινγτοηιμαρεΤΙΝανδςΑΤνυμβερσανδτηειμπρεσσιονοφαχομπανψσταμπΗεωασσηοωναπαψμεντρεθυισιτιονφορμσησ=τωομιλλιονονλψηεσαιδασΔιρεχτοροφΙμπροϖεΥγανδαΛτδηεηαδνοτμαδεσυχηαρεθυισιτιονανδτηαττηεΒομπανψΙμπροϖεΥγανδαΛτδηαδνοταππλιεδφορτηισπαψμεντΗεσωορετηατονεΔΑΝΜΥΣΟΚΕωασνοτανεμπλοψεεοφΙμπροϖεΥγανδαΛτδΗεωασσηοωνανοτηερπαψμεντρεθυισιτιονφορμφορσησ=τηρεεμιλλιονονλψανδανινϖοιχεδατεδφορσησ=φιϖεμιλλιονονλψβεινγπαψμενττοΙμπροϖεΥγανδαΛτδΙναλληεσωορετηατΙμπροϖεΥγανδαΛτδηασνεϖερεϖερρεχειϖεδανψπαψμεντφρομςαλυεδΗεαλτηΛτδ

ΙνηερδεφενχεΑΝΝΑΛΙΖΑΜΟΝΔΟΝΑσαιδτηισΝσυβυγαωασαλιαρΣηεηαδπαιδσησ=φιϖεμιλλιονονλψτοΡΕΔΔΨοντηεινστρυχτιονσοφτηισΝσυβυγαΣηεηαδνοτβανκεδτηεμονεψβυτηαδπαιδχασητοΡΕΔΔΨασινστρυχτεδβψΝΣΥΒΥΓΑΔΑςΙΔΙηαδΝσυβυγαβεφορεμεΙσυβεχτεδηισδεμεανουρωηιλειντηεωιτνεσσβοξτοαμετιχυλουσανδανξιουσεξαμινατιονΩιτηρεσπεχτηεαππεαρεδτομετοβεατρυτηφυλωιτνεσσανδτηερεισνοεαρτηλψρεασονωηψηεσηουλδηαϖεδενιεδηισΒομπανψηαϖινγβεενπαιδβψςαλυεδΗεαλτηΛτδιφινδεεδτηισωαστηεχασεΙνανψχασετηεχλαιμβψΑνναλιζαΜονδονδεφεατσλογιχΣηεωασμαναγινγτηεαφφαιρσοφΙμπροϖεΥγανδαΛτδ

ΙμπροϖεΥγανδαΛτδηαδαΒανκΑχχουντωιτηΣτανβιχΒανκΙΠΣβρανχηΩηατρεασονωουλδπρομπτΝσυβυγατοινστρυχτηερτοπαψχασητοΡΕΔΔΨωηεντηεχομπανψηαδαΒανκΑχχουντινΣτανβιχΒανκ?ΤηισχλαιμισδισμισσεδωιτητηεχοντεμπτιτδεσερϖεσΙαχχεπττηεεϖιδενχεοφΝσυβυγατηατςαλυεδΗεαλτηΛτδηασνεϖερπαιδανψμονεψτοΙμπροϖεΥγανδαΛτδ

ΤηεθυεστιοννοωισωηερεισμονεψωηιχητηεαχχυσεδχλαιμτηεψπαιδτοΙμπροϖεΥγανδαΛτδ?ΤηεανσωερισσιμπλεΙτισωιτητηεαχχυσεδανδιντηελανγυαγεοφσεχτιονοφτηεΠεναλΒοδεΑχτιτωασΕΜΒΕΖΖΛΕΔΤηεψαρεαχχορδινγλψφουνδγυιλτψονΒουντανδχονϖιχτεδ

ΟνΒουντανδΙαμοφτηεϖιεωτηαττηεχηαργεηερεισβαδφορυνχερταιντψασιτδοεσνοτδισχλοσετηεαχτιϖιτιεσσαιδτοηαϖεβεενδονεΤηεαχχυσεδχαντηερεφορεβεσαιδτοηαϖεβεενεμβαρρασσεδανδπρευδιχεδιντηειρδεφενχεΙωουλδηαϖετηεμαχθυιττεδονχουντανδ

ΑσρεγαρδσΒουντσινχλυσιϖεΙηαϖεηερειναβουτινγραπηιχδεταιλσετουττηεφαλσιφιχατιονσιντηεδοχυμεντστηεσυβεχτοφεαχηχουντ
ΠροσεχυτιονεϖιδενχεηασπροϖεδβεψονδρεασοναβλεδουβττηαττηεσεδοχυμεντσωερεφαλσεΤηεεϖιδενχεοφΛΥΒΨΣΑΝΓπυττηεαχχυσεδοντηεγρουνδασηαϖινγυττερεδτηεσεδοχυμεντστοΠΜΥαλονγσιδετηειρΑχχουνταβιλιτψΡεπορτ

ΙναγρεεμεντωιτητηεγεντλεμανασσεσσορΙηαϖενοσλιγητεστηεσιτατιονινφινδινγτηεμγυιλτψονεαχηχουντανδχονϖιχττηεμασχηαργεδ

ΒεφορεΙπυτδοωνμψπενΙωουλδλικετοσαψαωορδορτωοαβουττηεχονδυχτοφτηεδεφενχεΒουνσελιντηισχασεΦιρσττηερειστηεισσυεοφτηεδεφενχεωιτνεσσΣεχτιονοφτηεΤριαλονΙνδιχτμεντΑχτπροϖιδεσασφολλοωσ
τηεαχχυσεδπερσονσηαλλβεαλλοωεδτοεξαμινεανψωιτνεσσιφτηεωιτνεσσισιναττενδανχεβυτηεορσηεσηαλλνοτβεεντιτλεδασοφριγηττοηαϖεανψωιτνεσσσυμμονεδοτηερτηαντηεωιτνεσσεσωηομηεορσηεναμεδτοτηεΜαγιστρατε’σχουρτχομμιττινγηιμορηερφορτριαλασωιτνεσσεσωηομηεορσηεδεσιρεδτοβεσυμμονεδ

ΔεσπιτετηεαβοϖεχλεαρπροϖισιονοφτηελαωΙγραντεδαδουρνμενττοτηεδεφενχετοσυμμονωιτνεσσεσεϖεντηουγητηεψηαδνοτβεενναμεδαττηεχομμιτταλσταγε

ΩηενηεαρινγρεσυμεδΒουνσελΜβαβαζισαιδτηεψηαδφαιλεδτοτραχεονεοφτηεκεψωιτνεσσεσφορτηεδεφενχεΤηισωασσαιδτοβεονεΚΨΕΣΙΜΙΡΑΜΟΣΕΣ

ΔυρινγηερχροσσεξαμινατιονΑηαδβεενασκεδαβουττηισΚψεσιμιρασ’ωηερεαβουτσΣηεηαδρεπλιεδιννουνχερταινωορδστηατΚψεσιμιραχουλδνοτβετραχεδανδτηατηεηαδσωιτχηεδοφφηισπηονεΙτωασϖερψσυρπρισινγτηερεφορετοηεαρΜβαβαζιμουτηινγμεΑρτιχλεχλαυσεγοφτηεΒονστιτυτιοντηαττηεχουρτηαδϖιολατεδηισχλιεντσχονστιτυτιοναλριγητβψνοτφαχιλιτατινγηερτοηαϖεηερωιτνεσσινχουρτ

ΒυτνοτονλψτηατωηενιτχαμετοηισχλιενττογιϖεηερσιδεοφτηεστορψτηισσαμεΒουνσελινσιστεδτηατηεωισηεδτοεξαμινεηερωιτνεσσεσφιρστβεφορεσηεχουλδγιϖεηερδεφενχεΑφτερτηατδυρινγτηεδεφενχετηεσαμεχουνσελχαλλεδωιτνεσσεσωηοηαδαππεαρεδφορπροσεχυτιοντηιστιμεασωιτνεσσεσφορδεφενχεονλψτοσαψωηαττηεψσηουλδηαϖεσαιδδυρινγχροσσεξαμινατιον

ΛετμετακετηισοππορτυνιτψτορεμινδχουνσελτηαταλτηουγητηεψσηουλδηαϖετηειντερεστσοφτηειρχλιεντσατηεαρττηεψσηουλδαλσορεμεμβερτηαττηεψαρεοφφιχερσοφτηεΒουρτ
 

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ϑΒΑΚΑΤΥΤΣΙ
ϑΥΔΓΕ

 

ΤηεαχχυσεδηαϖεβεενχονϖιχτεδοφΕμβεζζλεμεντΤηεοφφενχεπροϖιδεσφοραμινιμυμοφψεαρσανδμαξιμυμοφψεαρσΤηερεστοφτηεχουντστηεμαξιμυμσεντενχειστηρεεψεαρσΙηαϖενορεχορδαστοτηειρχριμιναλρεχορδΙπρεσυμετηαττηεψαρεφιρστοφφενδερσΤηεοφφενχεσωιτηωηιχητηεψηαϖεβεενχονϖιχτεδαρεγραϖειννατυρεΒονσιδερινγτηεχιρχυμστανχεσοφτηεεντιρεχασεΜονεψηαδβεενγιϖεντοτηεμωιτηαϖιεωτηατιτωασγοινγτοασσιστονσενσιτιζινγαβουττηεσχουργεοφΗΙςΑΙΔΣΤΒανδΜαλαριαΙτισυνφορτυνατετηαττηεσεχονϖιχτσχηοσετοβεινσενσιτιϖετοτηισχουρσεανδδεχιδεδτουσετηεμονεψαστηεψωισηεδ

ΙηυμβλψσυβμιττηαττηεχονϖιχτσηαϖενορεμορσεαταλλΤηεψαρενοτσορρψφορωηαττηεψδιδΤηισισεϖιδενχεδβψτηεωαψτηεψχονδυχτεδτηεμσελϖεσδυρινγτηετριαλΤηεψωεντουτοφτηεωαψτοφαβριχατεεϖιδενχεΕϖενδυρινγτηετριαλτηεψωερεδισηονεστΤηεψηαϖενορεσπεχτφορανψβοδψεϖενφορτηισχουρτΓιϖεντηεαβοϖεΙπραψτηαττηεχουρτπασσεσαστιφφσεντενχε
 

 

ΥνδερΣεχτιονΤΙΑΙπραψτηαττηεφαχτσστατεδβψπροσεχυτιονβεπυτινμινδΤηεχονϖιχτβεχονσιδερεδασφιρστοφφενδερσΤηεαχχυσεδισασινγλεμοτηερωιτητηρεεχηιλδρενονεοφτηεμισλεσστηαναψεαρΥντιλρεχεντλψσηεηαδαμισχαρριαγε–σηεηασατραυμαΤηεαχχυσεδιστηεσολεβρεαδωιννερφορτηεφαμιλψΗερπαρεντσαρερετιρεδχιτιζενσανδσηεφενδσφορτηεμΙντηατρεσπεχττηεαχχυσεδπραψσφορλενιενχψΑστορεστορατιονωεπραψτηατιφτηεορδεριστοβεμαδειτσηουλδβεχομμενσυρατετοωηατωασπροϖεδ

 

 

ΤηεσεχονδαχχυσεδηασνοπρεϖιουσρεχορδοφανψχριμιναλαχτιϖιτψΣηεηασαχλεανρεχορδτηρουγηουτηερλιφεΦρομτηερεχορδσηεισανολδωομανοφαδϖανχεδαγεΣηεισαωιδοωΙναλλτηοσεχιρχυμστανχεσΙπραψτηατλενιενχψβεενϖισαγεδ

 

ΙηαϖεηεαρδωηατηαστοβεσαιδφρομβοτησιδεσΤηισισψετανοτηερχασεοφωηερεγρεεδηαστακενανυππερηανδιναδμινιστερινγπυβλιχφυνδσΑχυλτυρεηασδεϖελοπεδωηερεπλυνδεροφπυβλιχφυνδσισλιονεσεδΦραυδστερσαρελοοκεδατωιτηαδμιρατιονανδαωεΤηεψαρεσεενασαχηιεϖερσανδτηοσεωηοτρψτολεαδανηονεστλιφεασφαιλυρεΩηιλεινοτηερχουντριεσλικεΥΣΑΦραυδστερσοωντηειρφραυδσηερεεϖεντηοσεωηοηαϖεγονετοτηεηιγηεστχουρτιντηελανδανδστιλλφουνδγυιλτψστιλλινσιστονπροφεσσινγτηειριννοχενχεΤηεϑυδγεισσεενασανιδιοτΩηψπυνισηαπερσονωηοιστρψινγτολεαδαηαππψλιφευσινγπυβλιχφυνδσωηιχηαφτεραλλισνοτψουρσ?ΤηεφραυδστερσσεεμτοβεασκινγΩεχαννοτηαϖετηελικεσοφμοοδοφφοωνινγυπτηειρινιθυιτνεσσΑνινδιχατιοντηατρεηαβιλιτατιονοφοφφενδερσισνιγηιμποσσιβλεΩηατδοωεδοωιτηπεοπλεωηοσηοωνορεμορσεφορωηαττηεψηαϖεδονε?ΜαψβεωεγοτοΣΗΑΚΕΣΠΕΑΡΕ’Σαδμονιτιοντηατ
 

 

ΤηεχουρτισενοινεδτομακεανορδερφορχομπενσατιονΑχχορδινγλψτηεαχχυσεδαρετοπαψτοτηεΓοϖερνμεντοφΥγανδαΣησ=τηιρτψμιλλιονασχομπενσατιονοιντλψανδσεϖεραλλψ
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