reports/chunks/Buyende District Local Government Report of the Auditor General,2023.chunks.json

{"paragraphs": [{"content": "eae > Oe ie  \ni \n>  \nTHE REPUB LIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nFINANCIAL STATEMENTS OF BUYENDE DISTRICT LOCAL GOVERNMENT ON THE  \nR THE YEAR ENDED 30\u2122 JUNE, 2023 \nlen \nCopy \nFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nLISE OF ACHORY INS i \niil csstecwsincusivcenns enn rewnceeaninanannes sanenetaennieanenineneiens esuwenmnnneenemmumumNae eeraracamend NONE \nKOPEN ER 1 aa N \nB\u00e4sis; FOF OPIHION 1 sauna. nn ee a a ren \nKey Audit: Male \u201eun. \n1 a aan aan \n1.0 Implementation of the Approved Budget .........s2.2z0222000n0nnnnnnnnen \n1 nun nun nennen \n2.0 Management of the Government Salary Payroll \n10 .....usnsesssnennnennnnnnnennnnnnn nenn nennen \nOther Matter 15 aus nee en a en en nn mann \n3.0 \nImplementation Of Key Government Grants/Programmes (FOCUS AREAS) ........ 15 \nOther Information 34 ee en a ar \nManagement'\u2019s Responsibility for the Financial Statements.......snuseenenennanennennnnnnnnnennnnnnennnnnnn 34 Auditor\u2019s Responsibility for the Audit of Financial Statements.......ueesnsennenennnnnannennnnnnnnnennnnnn 35 \nOther Reporting Responsibilitis....ussemsmnnenannnenennennnnn \n36 n a deen \nReport on the Audit of Compliance with Legislation \n36 .............44sss444HRR Rn nenn nnn nennen nennen \n4.0 Implementation of the Parish Development Model............ussssssennnnnnnnnnn \n36 nennen \nAPDENGICES: \n46 u nn nn rn \nUn \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUYENDE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Buyende District Local Government which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Buyende District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [[], [], [{"headings_0": {"content": "len", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 1, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Outputs/activities under budget 410,580,508 19,142,725,531 68% performance review (URF Road  \nrehabilitation maintenance fund  \nI  \n8 Focus area- Microscale Irrigation 195,250,000 19,337 ,975,531 69%", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "_Scheme \nTotal of the utilised warrants 19,337,975,531 audited \n[No Observation Recommendation \n1.1 Performance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect The \nAccounting \nlocal revenue of UGX. 416,000,000, however; by the end of the Officer should ensure year, only UGX.204,824,300 had been collected representing enforcement  \nof 49.2% performance. The summary is in the table below.  \ncompliance within the LLGs to curb the vice Approved Actual Variance of spending at budget Collections (UGX) source. The (UGX) (UGX) Accounting Officer \nRevenues \nthe internal controls \nA (ein \nRevenues  \ncollection to ensure \n00  \n00 revenue by LLGs. \nThe DLG collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nThe under collection of local revenue was attributed to the \nfollowing; \nExpenditure at source by the LLGs. e \nFailure to receipt collected revenue by LLGs. e \ne The distortion of the fishing activities on lake Kyoga by the Presidential pronouncements. \nThe Accounting Officer stated that management had written to LGFC requesting for the District to be enrolled onto the IRAS as a way of mitigating the poor performance. \n1.2 Performance of GOU warrants  \nThe DLG had an approved budget of UGX.29,648,225,948 to The \nAccounting \nimplement the various programmes, out of which Officer should engage UGX.28,218,983,215 was warranted resulting in a shortfall of the  \nrelevant UGX.1,429,242,733 representing 95% performance.  \nauthorities and ensure that all \n05 Tourism 90,000,000 90,000,000 0 100.0 Development  \n06 Natural 1,198,550,929 1,180,323,929 18,227,000 98.5 Resources,  \nEnvironment,  \nClimate Change,  \nLand And Water  \n07 Private 68,319,432 68,319,432 100.0 Sector  \nDevelopment  \n09 Integrated 498,640,524 481,205,757 17,434,767 96.5 Transport  \nInfrastructure  \nAnd Services  \n10 Sustainable 7,813,000 5,460,000 2,353,000 Urbanisation  \nAnd Housing  \n100.0 Transformation  \n12 Human 19,952,189,11 19,069,909,36 882,279,747 95.6 Capital 3 6 Development  \n8.1 Transformation  \n15 Community 44,000,000 44,000,000 100.0 Mobilization And  \nMindset Change  \n16 Governance 3,417,448,180 3,041,378,294 376,069,886 89.0 ! f 1 1  \nAnd Security  \n18 Development 674,840,837 561,509,684 113,331,153 3.2 Plan  \nImplementation \n948 214 734 \nThe UGX.1,429,242,734 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nSN Programme  \nAmount not Activities partially/ not warranted  \nimplemented  \n1 01 Agro-", "metadata": {"headings": [{"headings_0": {"content": "_Scheme", "page": 6, "level": 3}}, [{"headings_0": {"content": "_Scheme", "page": 6, "level": 3}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}]], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- General Staff Salaries Industrialization  \n2 03 Sustainable  \n6,513,876 Welfare & entertainment. Petroleum Travel inland Development  \n3 06 Natural Resources,  \n18,227,000 General Staff Salaries Environment, Climate  \nTravel inland  \nChange, Land And  \nWorkshops, Meetings and Water  \nSeminars  \n4 09 Integrated  \n17,434,767 Welfare & entertainment. Transport  \nMaintenance - Transport Infrastructure And Equipment Services Transfers to other", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], "page": 8, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Travel inland \nPrinting, Stationery, Photocopying and Binding Information  \nand Communication  \nTechnology Services. Advertising and Public Relations  \nMembership dues and Subscription fees.  \n8 16 Governance And  \n376,069,886 General Staff Salaries Security Information and Communication  \nTechnology Supplies. Welfare and Entertainment Allowances (Incl. Casuals, Temporary,  \nsitting allowances  \nOfficial Ceremonies and State Functions \nTransfer to Other Government Units  \nFuel, Lubricants and Oils Maintenance - Transport Equipment \nEx-Gratia for Political leaders.  \nBoards, Committees and Council Allowances Electricity  \n18 Development Plan 113,331,153 Printing, Stationery, Implementation  \nPhotocopying and Binding Travel inland  \nMaintenance - Transport Equipment  \nGeneral Staff Salaries  \nStaff Training  \nWelfare and Entertainment Allowances (Incl. Casuals, Temporary,  \nsitting allowances  \nTotal  \n1,429,242,734 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nProgramme  \nAmount not Activities partially/ not warranted  \nimplemented  \n01 Agro-Industrialization -20,369,316 General Staff Salaries  \n03 Sustainable Petroleum  \n6,513,876 Welfare & entertainment. Development Travel inland \n0\\} SHUN \n\\| [e1aUa5 YOReULOJUT \u2018SODINag \nS43ySues Judes PIS \u201cYOREDIUNWWO5 \nleude> WEUdojanagq  \nuewny SaJ\u0131nosay SJewp Plgeulejsns Puy Jopas Puy Puy ai \nwnsjoag \nIE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun \n\u20ac0 99 due Jajey Hodsues) S8IIAIaS Sulsnoy 79 69 ru) OT \n11 Digital \n73,030,231 aoe. 99.98 Transformation  \n12 Human Capital 7 19,069), 909,3 18,488,264,4 4 96.95 Development 66 56 14 Public Sector \neee 1,768,764,93 100.17 \nTransformation  \n6  \n15 Community  \n44,000,000 46,520,000 1105.73 Mobilization And  \nMindset Change SALE +a 16 Governance And \n2,750,045,82 \nSecurity 9,684 4 8 18 Development Plan 561,5 374,258,587 TT 66.65 Implementation  \n\\|  \nTotal 28,218,983, 27,098,630, 96% 214  \n979 \n18 Development Plan  \n113,331,153 Printing, Stationery, Implementation  \nPhotocopying and Binding Travel inland  \nMaintenance - Transport Equipment  \nGeneral Staff Salaries  \nStaff Trainin  \nWelfare and Entertainment Allowances (Incl. Casuals, Temporary, sitting allowances)  \nTotal  \n1,429,242,734 \nUtilization of Warrants The Accounting 1.3 Out of the total warrants of UGX.28.2Bn availed during the year, Officer should ensure UGX.27.09Bn was utilized by the entity resulting in un-utilized that  \nthe warrants of UGX.1.1Bn representing utilization of 96% as shown unmplemented  \nin the table below;  \nactivities are rolled over to the net financial year.  \nThe warrants that were not utilized were meant for the following  \nkey activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants  \nProgramme Amount not Activities partially/ utilised not implemented  \n01 Agro- 2,003,956 Travel inland Industrialization \nThe Accounting Officer attributed this to late clearance of recruitment by MoPS cleared the entity for recruitment.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "wnsjoag", "page": 10, "level": 1}}], [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], [{"headings_0": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}]], "page": 9, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Agro-  \ne Three demonstration sites had been set up as planned  \ne Fully implemented Industrialization  \nand irrigation equipment had been installed. The  \nequipment were found to be functional.\n2. 11 Digital I sampled 14 households, each received their \u00ab Fully Implemented. Transformation  \nUGX.1,000,000. This was used to implement PDM projects.", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "12 Human Capital Only four out of the five construction projects were e This negatively Development completed and are in use.  \naffects the assessment of the e At the time of inspection, works at one project (Kisaikye  \nimpact of the un primary school) were not complete. Plastering, painting,  \nfinished project to floor finishes were not yet done, Windows and glasses  \nthe communities. had not been fixed. The water tank had not been installed  \nand the contractor had abandoned the project", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. 12 Human Capital e Construction works were still ongoing with a completion \u00ab Health  \nservice Development  \npercentage of approximately 85%. The facility was not  \ndelivery to the yet in use.  \nbeneficiaries has been delayed", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "payroll and data captured by NIRA on the National IDs. The engage the affected \\| information is critical in the identification of an individual.  \nstaff and ensure that employee Inconsistent information undermines the integrity of the records are duly District\u2019s records and may complicate the employee service updated  \nand history and retirement procedures. Where the errors in dates brought to the of birth increase the length of service, it may lead to the attention of the irregular extension of employee service.  \nMinistry of Public Service within a The Accounting Officer responded that the affected staff had specified  \ntimeline been notified and the reconciliation process had kick started. for \nappropriate \nThe Accounting Officer further explained that he had asked action the individual employees to avail copies of their personal data  \nforms at the point of entry. \n2.4 Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the oe The Accounting accuracy of the payroll including planning, budgeting and  \nOfficer should payments for the period of four years (2019/2020-2022/2023).  \nreconcile payrolls on a I noted that;  \nmonthly basis a) 3,608 employee records were captured on wrong  \nto ensure that scale/notches leading to an over computation of salaries are paid UGX.124,814,519 and under computation of accurately as \nUGX.370,982,136. \nper the salary scales and b) A total of. 146 employees were not paid salary amounting  \nbudget for to UGX.335,266,136 in the period under review leading to  \nannual salary arrears", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}], [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}], [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}]], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "increments where  \nc) Over-remittance of UGX.135,032,175 and under- necessary. In remittance of UGX 509,004,160 of statutory deductions  \naddition, the were made by the entity during the period.  \nHCM system should be d) Sa Over-remittance of UGX.179,565,783 and under- reviewed by the remittance of UGX.146,733,305. of non-statutory Ministry of deductions were made by the entity during the period.  \nPublic Service to automate the The Accounting Officer responded that steps had been taken  \nincrements  \nto engage the MoPS to automate annual salary increments.  \nsince they are based  \non The Accounting Officer explained that, the recruitment of  \nindividual  \nParish Chiefs and Town agents to implement the Parish \nappointment \nDevelopment Model exhausted the District\u2019s quota on IPPS  \nanniversaries. which resulted into delayed access the main payroll. \npayments had been halted due to abscondment. The\\} e The Accounting Accounting Officer further indicated that the issue of Officer should overpayments was still being investigated by the District  \nensure that the management. salary arrears position is verified by Internal Auditor General and a certificate of arrears \nis obtained before payment of the arrears made by the MoFPED \ne The Accounting Officer should put in place controls to ensure that \nnon-statutory \ndeductions are \nalways \naccurately \ncomputed and promptly paid as per the payroll register. Besides, in case of any amounts over remitted these should be followed up with a view of recovery. \n2.5 Delayed deletion of employees from the payroll  \nThe Accounting I noted that UGX.33,564,219 was paid to 02 staff who had Officer  \nshould either been retired, transferred, absconded or died. These initiate a process of resulted into financial loss to government.  \ndeleting these names on the The Accounting Officer responded that although the National payroll. For staff on Identity Cards for the staff in question indicated an earlier date transfer of service, of birth compared to the IPPS records, management had the \nAccounting \nfollowed the Guidelines in the Uganda Public standing orders Officer  \nshould \n. Out of 602. approved positions, a total of 335 Service and positions were filled leaving a gap of 267 vacant  \nMoFPED to positions. In addition, 01 position was over-filled.  \nhave these positions filled  \nii.  \nThe entity did not have an approved and costed staff  \nestablishment for primary, secondary and tertiary \\|e The Accounting institutions while the staff structure for health facilities  \nOfficer should issued by Ministry of Health was not incorporated into  \nengage", "metadata": {"headings": [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}, [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}], [{"headings_0": {"content": "non-statutory", "page": 18, "level": 3}}], [{"headings_0": {"content": "non-statutory", "page": 18, "level": 3}}], [{"headings_0": {"content": "always", "page": 18, "level": 8}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}]], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "relevant the district approved structure.  \nstakeholders to develop and iii. Relatedly, 04 staff on the payroll were not on the staff  \nimplement a list. costed staff structure for The Accounting Officer responded that efforts had been made  \nthe District to use the available staff and also secure additional funds  \nwithin a specific through seeking clearance to recruit and recruitment plan but  \ntimeframe.  \nthe District did not receive any positive response.  \ne The Accounting The Accounting Officer pledged that they have taken note of  \nOfficer should the gap and pledge to contact the responsible Ministries for  \nliaise with the same.  \nMinistry of Public Service The Accounting Officer noted that the staff in question had  \nto ensure the contradicting records on both NIRA and IPPS.  \nintegration of the staff list into the IPPS to allow for easier interface. \nOther Matter  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation Of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and \nrecommendations; \n3.1 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \noe 09 Projects/programs worth UGX.633,369,475 were screened for likely environmental and social impacts, had environment and social management plans and the screened Projects/programs reported on the implementation of prescribed mitigation measures.  \nThe District incorporated Education Development Grants Project activities totalling oe \nUGX.769,229,529 into the consolidated district plans and budgetary framework.  \noe UGX.736,229,000 (95%) was allocated for capital development works while UGX.33,000,529 (05%) to investment service costs as per the guidelines.  \noe All the UGX.769,229,529 budgeted funds were received out of which UGX.739,143,170 was spent resulting in an underutilisation of UGX.30,086,359  \noe The entity paid a sum of UGX.633,369,475 to approved/eligible capital Projects.  \noe I noted that all funds were spent on activities within the approved Education Development grant work plan.  \nAll procurement contracts were awarded to the bidders who passed the preliminary e", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}]], "page": 19, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. HUMAN Construction of a  \n109,171,899 At the time of There was", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Progra Activity details Pictures  \nTotal Summary of Audit mme expenditure findings conclusion (UGX) (Time, Quality,  \nQuantity, Cost  \nand \nFunctionality) \n\\| \u2018arrestor not\\| = \\| had  \nyet \nbeen installed and there was no label on the wall to show date of construction. \nThe construction of a two classroom block at Kisaikye IFC Primary school was awarded to Ms Alfonse engineering services LTD under procurement reference BUYE 830/WRKS/2022-23/00013 at a contract price of UGX.114,227,186. The contract start date was 18/11/2022 while the intended completion date was 17/3/2023. \nBy the end of the financial year, 30 June 2023, UGX.74,816,765 (65%) had been paid to the contractor. \nInspections carried out on 7 December 2023 revealed that the building was incomplete as shown in the table above implying that the project was 8months behind schedule with the following works not yet covered; \nSN Pending works  \nAmount as per BOQ", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}]], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Windows 11,688,000", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "[2. Doors 2", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. Floor finishes  \n2,938,500\n4. Wall finishes", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n4,704,000", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}, [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}]], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Roof water drainage N 6,274,600\n6. Lightning protection  \n\\_\\_\\_2,620,000\n7. Fixtures and furniture  \n1,900,000\n8. Provision of billboard describing works to be", "metadata": {"headings": [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n220,000 \n= done \n", "metadata": {"headings": [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}, [{"headings_0": {"content": "220,000", "page": 23, "level": 2}}], [{"headings_0": {"content": "= done", "page": 23, "level": 3}}], [{"headings_0": {"content": "= done", "page": 23, "level": 3}}]], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Plant at least 10 trees around the site", "metadata": {"headings": [{"headings_0": {"content": "= done", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Borehole Nakabira Bumyuuka 24942 Not provided Not functional west", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ward", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Borehole Wesunire Wesunire = provided Not provided Not functional mission", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Borehole wesunire Idhala Not provided Not provided Not functional", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- \u201cActual \\| Actual spent", "metadata": {"headings": [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}], "page": 35, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Project Name: Kyabazinga Road.  \nProject status  \ne Project complete and in use Planned road length: 23km  \nRoad length  \nPlanned scope:  \nRoutine mechanised maintenance.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e Actual length achieved 23km as planned. \nSensitization meeting, bush clearing, Culvert installation  \nunblocking existing culvert lines (8), e I noted that 31 culverts were installed excavation of offshoots, procure and install  \nforming five culvert lines.  \n24 concrete culverts of 600mm diameter,  \nunblocking existing culverts, backfilling and  \ncompaction, gravelling.  \nBill boards  \ne I noted that the beginning and end of the Planned cost:  \nroad was not marked with billboards UGX. 72,933,870  \nshowing the nature of road works and period of implementation.  \nActual Cost:  \nUGX. 71,763,000 \nImplementation period: Quarter 3 and 4 \n", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, [{"headings_0": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}]], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Project Name: Nakabira-Bugaya-Ndalike Project  \ne Project complete and in use Planned road length: 25km  \nlength Planned scope:  \nRoutine mechanised maintenance.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Auditor's Responsibility for the Audit of Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}]], "page": 39, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub Counties for incorporation in the L  \n\\| District Budget and \\| Work Plan.  \nGeneral Meetings \u00ab 73 SACCOs held a general meeting.  \nThe Accounting Officer by PDM SACCOs eIn 73 SACCOs, a leadership vetting responded that the PDM committee was elected and inaugurated  \nSecretariat and MoFPED eIn 73 PDM SACCOs, the vetting criterion had threatened not to following the PDM SACCO bye laws was release PRF\\_ balances approved and included in the unless there was minutes/agenda evidence of funds e 73 PDM SACCOs did not have training of the absorption.  \nPDM SACCO members during the meeting  \ne 73 PDM SACCOs included the bank account  \nopening resolution in the minutes.  \ne By the time of the first general meeting, 69  \nPDM SACCOs had already received funds  \ntotalling UGX.526,095,903. Appendix 5  \nrefers. \n> SACCO \ne 73 SACCOs had constituted the sree The Accounting Officer Committees and  \nexecutive committees as well as the Loan, promised to ensure that Sub Committees Production, Marketing, Business the PDM SACCO Development services, Finance and Committees and sub investment sub Committees.  \ncommittees are fully \u00ab The supervisory committees and the constituted and subcommittee were not functional. functional. \\| \\_  \nAppendix 6 refers \nFailure by sub-counties to prepare priorities from Parishes may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. Non-functional sub committees may hinder oversight there by resulting into irregularities and mismanagement of PRF funds. \nThe Accounting Officer should ensure that the sub committees are fully operationalised. \nRegistration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}]], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions money lenders act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its \nThe Chairperson PDM SACCO shall from time to time update the PDM Member e \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \ne The AO shall submit an Attestation Form to confirm that the PDM SACCO was \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nManagement \nregistration \nResponse \nLicensing of PDM e 73 SACCOs were not licensed to take The \nAccounting \nSACCOs Under the on the business of lending under Officer responded Microfinance Microfinance Institutions money that all the Institutions Money  \nlenders act as detailed in Appendix 7. registered 73 PDM Lenders Act  \nSACCOs were still \non probation and therefore could not \nbe  \nlicensed \naccording to the Microfinance \nInstitutions money lenders Act. \nSigning of PRF e UGX.191,859,543 was transferred to The Accounting \nFinancing \n27 SACCOs before signing PRF Officer explained Agreements financing agreement. \nthat transfer of PRF \neIn 73 PDM SACCOs, the SACCO bank to SACCOs was account number provided was captured automatically done in the signed PRF Financing Agreement by  \nMoFPED \nas guided by Budget execution circular unconditionally  \nfor FY 2022/2023, June 2022.  \nafter proof of legitimacy of the PDM SACCOs. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer should ensure close monitoring of the probation period so that licenses for money lending business are obtained by the SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "Management", "page": 46, "level": 3}}], [{"headings_0": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}]], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June \n2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations Management Response", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}]], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Selection  \nand e 73 parishes selected flagship projects that The Accounting Officer Implementation of were inconsistent with the LG selected explained thatthe projects Prioritized/Flagship priority commodities.  \nimplemented by the Projects  \ne 621 out of 1,492 farmer households had been enterprises/households implemented dictated by the prevailing projects that were not from the priority climatic  \nseason/agro- commodity list. Details are in Appendix ecological setting to avoid\n2. losses as funds were released late, however, the projects would in future be reconciled with the priority projects under normal conditions.\n3. Insurance Policy for \\* 654 PRF beneficiaries who carried out The Accounting Officer Farming Enterprises  \nfarming enterprises in 7 PDM SACCOs did explained that the not obtain agricultural insurance policies requirements of insurance from UAIS.  \npolicy were programmed", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| BUMOGOLI KAGULU PDM SACCO 25,000,000 25,000,000  \n25,000,000 25,000,000 100,000,000 75,000,000 BUMYUKA BUYENDE PDM SACCO  \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 BUSAABI BUGAYA PDM SACCO  \n25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 BUTASWA-BUGAYA PDM SACCO 25,000,000 25,000,000  \n50,000,000 100,000,000 75,000,000 BUTAYUNJWA - BUYANJA PDM SACCO 25,000,000 25,000,000  \n25,000,000 25,000,000 100,000,000 75,000,000 BUTONGOLE NDLOWA PDM SACCO  \n25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 BUYAMBA NGANDO PDM SACCO 25,000,000 25,000,000  \n25,000,000 25,000,000 100,000,000 75,000,000 BUYANJA - BUYANJA PDM SACCO  \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 BUYENDE BUYENDE PDM SACCO 25,000,000 25,000,000  \n50,000,000 100,000,000 75,000,000 \\| BUYUMBA KAGULU PDM SACCO  \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 GUMPI GUMPI PDM SACCO 25,000,000 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], "page": 53, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "38 Buyende DLG Kigingi Kigingi Nkondo PDM Sacco \\| 39 Buyende DLG Kigweri Kigweri Bugaya\\_PDM Sacco 40 Buyende DLG Kimbaya Kimbaya Gumpi\\_PDM Sacco 41 Buyende DLG Kinambogo Kinambogo Buyende PDM Sacco 42 Buyende DLG Kiribairya \u2014FKirimbi Kiribairya Buyende PDM Sacco 43 Buyende DLG Kirimbi  \nNgandho PDM Sacco  \n44 Buyers Buyende DLG Kirimwa Kirimwa Kagulu\\_PDM Sacco  \n45 DLG Kisaikye Kisaikye Kidera\\_PDM Sacco 46 Buyende DLG Kitaidhumba Kitaidhumba Kidera\\_PDM Sacco 47 Buyende DLG Kitete Kitete Kidera PDM Sacco  \n48 Buyende DLG Kitukiro Kitukiro Gumpi\\_PDM Sacco  \n49 Buyende DLG Kiwaba Kiwaba Nkondo PDM Sacco  \n50 Buyende DLG Kyankoole Kyankoole Bukungu PDM Sacco 51 Buyende DLG Makanga\\_ Makanga Buyende PDM Sacco 52 Buyende DLG Malima Malima Nkondo PDM Sacco  \n53 Buyende DLG Mango Mango Buyende PDM Sacco 55] 54 Buyende DLG Miseru Miseru Kidera PDM Sacco Buyende DLG \u2014\\_Nabigaga Mulali Mulali Kagulu\\_PDM Sacco  \n56 Buyende DLG  \nNabigaga Ndolwa\\_PDM Sacco  \n57 Buyende DLG Nabisiki Nabisiki Ngandho PDM Sacco 58 Buyende DLG Namusikizi Namusikizi Bugaya\\_PDM Sacco 59 Buyende DLG Namusita Namusita\\_Buyende PDM Sacco 60 Buyende DLG Ndolwa Ndolwa Ndolwa PDM Sacco  \n61 Buyende DLG Ndudu Ndudu Kidera PDM Sacco  \n62 Buyende DLG Ndulya Ndulya Nkondo\\_PDM Sacco  \n63 Buyende DLG Ngandho Ngandho Ngandho PDM Sacco 64 Buyende DLG Nkoone Nkoone Irundu PDM Sacco  \n65 Buyende DLG Nsekaseka Nsekaseka Nkondo PDM Sacco\\_\\| 66 Buyende DLG Nsomba Nsomba Kagulu\\_PDM Sacco \\| 67 Buyende DLG Ntaala Ntaala Buyanja PDM Sacco \\| 68 Buyende DLG Wandago \\| Wandago Ngandho PDM Sacco 69 Buyende DLG Wesunire \\| Wesunire Ndolwa\\_PDM Sacco Total", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}], "page": 57, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7 Dec 2022  \n7 Jun 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909 4 Dec 2022  \n28 Jun 2022 7,105,909 2 Dec 2022  \n28 Jun 2022 7,105,909 29 Nov 2022  \n28 Jun 2022 7,105,909 7 Dec 2022 14 Jun 2022 7,105,909 15 Dec 2022  \n13 Jun 2022 7,105,909 7 Dec 2022  \n5 Jul 2022 7,105,909 7 Dec 2022  \n5 Jul 2022 7,105,909 7 Dec 2022 \\|  \n29 Jun 2022 7,105,909 6 Dec 2022  \n29 Jun 2022 7,105,909 7 Dec 2022  \n7 Jun 2022 7,105,909 30 Nov 2022  \n5 Jul 2022 7,105,909 2 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022 \\|  \n7 Jun 2022 7,105,909 1 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n5 Jul 2022 7,105,909 15 Dec 2022  \n13 Jun 2022 \\_\\_ 7,105,909 7 Dec 2022 28 Jun 2022 7,105,909 7 Dec 2022  \n14 Jun 2022 7,105,909 7 Dec 2022 Fr  \n28 Jun 2022 7,105,909 1 Dec 2022  \n28 Jun 2022 \\_7,105,909 7 Dec 2022  \n2 Dec 2022 25,000,000 7 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n14 Jun 2022 7,105,909 6 Dec 2022  \n13 Jun 2022 7,105,909 8 Dec 2022  \n7 Jun 2022 7,105,909 15 Dec 2022  \n13 Jun 2022 7,105,909 30 Nov 2022  \n5 Jul 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909 \n526,095,903 \nAppendix 6: Non functionality of SACCO committees and sub committees  \nFunctionali of SACCO committees and sub committees  \nSupervisory Executive Loan Sub Production Marketing sub Business Finance and committee Committee committee sub Committee Development investment sub Committee services sub Committee \nVote Paris Name of Was Is the Was it Is the Was Name h SACCO it commit Constit commit it \nCommittee  \nIs the Was Is the Is the  \nIs the comm it comm committee committee Name Const tee uted? tee Const ittee Const ittee operational operational ituted operati (yes/N operati ituted opera ituted opera ?  \n?", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}]], "page": 57, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- onal? 0) onal? ? tional ? tional (operation (operation (yes/ (operat (operat (yes/\n- (yes/ ?  \nal or Not al or Not No) ional or ional or No) (oper No) (oper operational operational Not Not ation ation ) ) operati operati al or al or  \nonal) onal) Not Not  \nopera  \nopera  \ntional  \ntional  \n)  \n)", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1 Buyende Bagey Nakabira Not Operatio Not Not Not Not DLG a Buyende PDM operatio nal  \noperati operati operational operational Sacco nal onal onal \nBuyende Budipa Budipa Irundu Operatio  \nNo \nnal \nBuyende = Budoola Dperatio Operatio  \nDLG Gumpi PDM nal  \nSacco  \nnal  \nBuyende Bugay Bugaya ee Not Operatio = No  \nDLG a Bugaya PDM operatio nal  \nSacco  \nnal  \na = \\| DLG si Irundu PDM operatio nal a  \noperational \nee Buyende Bukun Bukungu Not - Operatio No rrr No \"1\" No \nSacco nal PPP Seay = rt  \nSacco  \nnal \n54 \n7 Buyende Bukut Bukutula Yes Not Yes Operatio  \nNo No DLG ula Irundu PDM operatio nal  \nSacco  \nnal \nBuyende Bulem Bulembo Yes Not Yes Operatio 2 \u00b0o 2 o\u00b0 == o\u00b0 DLG bo Kidera PDM operatio nal  \nSacco  \nnal \nBuyende Bumogoli Yes Not Yes Operatio Yes ton] \\| = o = \u00b0 o\u00b0 o\u00b0 DLG goli Kagulu PDM operatio nal ation  \nSacco nal al  \n1 0 Buyende Bumyu Bumyuka Yes Not Yes Operatio No No = \u00b0 \u00b0 = \u00b0 2 oO DLG ka Buyende PDM operatio nal  \nSacco  \nnal \n1 1 Buyende Busaa Busaabi Yes Not Yes Operatio No No = o\u00b0 2 oO 2 \u00b0  \nee o = \u00b0 DLG bi Bugaya PDM operatio nal  \nSacco  \nnal", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}]], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Buyende Butas Butaswa \u2014 Yes Not Yes Operatio No No No = \u00b0 2 oO DLG Wi \u00b0 Bugaya PDM operatio nal  \nSacco  \nnal", "metadata": {"headings": [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], "page": 59, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Malima Nkondo PDM Sacco  \nNo Mango Buyende PDM Sacco  \nNo 56 Buyende DLG Miseru Miseru Kidera\\_PDM Sacco  \nNo 57 Buyende DLG Mulali  \nMulali Kagulu\\_PDM Sacco  \nNo 58\\_\\| Buyende DLG Nabigaga Nabigaga Ndolwa\\_PDM Sacco No 59 Buyende DLG nee Nabisiki  \nNabisiki Ngandho PDM Sacco  \nNo 60 Buyende DLG  \nNabitula Gumpi\\_PDM Sacco  \nNo 61 Buyende DLG Nakumukuyu  \nNakumukuyu Bugaya\\_ PDM Sacco  \nNo 62 Buyende DLG Namusikizi \\| Namusikizi Bugaya\\_PDM Sacco No 63 Buyende DLG Namusita Namusita\\_Buyende PDM Sacco No 64 Buyende DLG Ndolwa Ndolwa Ndolwa\\_PDM Sacco No 65 Buyende DLG Ndudu  \n66 Buyende DLG Ndulya  \n67 Buyende DLG Ngandho  \n68 Buyende DLG Nkoone  \n69 Buyende DLG Nsekaseka  \n70 Buyende DLG Nsomba  \n71 Buyende DLG \u2014 ad  \n72 Buyende DLG Wandago  \n73 Buyende DLG Wesunire \nNdudu Kidera PDM Sacco \n\u201cie No \nNdulya Nkondo\\_PDM Sacco  \nNgandho Ngandho PDM Sacco  \nNo Nkoone Irundu PDM Sacco  \nNo Nsekaseka Nkondo PDM Sacco  \nNo Nsomba Kagulu PDM Sacco  \nNo Ntaala Buyanja PDM Sacco  \nNo Wandago Ngandho PDM Sacco  \nNo Wesunire Ndolwa PDM Sacco  \nNo \n61 \nAppendix 8: Failure to select and implement prioritized/flaqship projects  \nSN Vote Name Parish Name of SACCO  \nList of flagship projects per  \nAre the flagship How Number Number of Name SACCO projects many of PDM PDM consistent with enterpri enterpri enterprise the priority ses are ses groups not commodities implem implementing selected by the enting \nflagship", "metadata": {"headings": [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}], [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}], [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}], [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}], [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}], [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}]], "page": 65, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LG? flagship projects Yes/No  \nprojects  \n1 Buyende DLG  \nBageya  \nNakabira Buyende PDM Diary, Poultry, Piggery, Fish, Cassava,  \nSacco  \nCoffe, Banana, Goats  \n2 Buyende DLG  \nBudipa  \nBudipa Irundu \\_PDM Sacco Diary, Piggery, Cassava, Goats  \n3 Buyende DLG Budoola Budoola Gumpi PDM Sacco Diary, Piggery, Cassava, Goats,  \n4 Poultry, Maize  \n4 Buyende DLG Bugaya Bugaya Bugaya PDM Cassava, Diary, Goat, Piggery,  \n10 Sacco Poultry, Maize  \n5 Buyende DLG Bugulusi Bugulusi Irundu PDM Diary, Goats, Maize, Gnuts No  \n4 9 5 Sacco  \n6 Buyende DLG Bukungu Bukungu Bukungu PDM Diary, Goat, Piggery, Poultry, Maize No  \nSacco  \n7 Buyende DLG Bukutula Bukutula Irundu PDM Fish, Diary, Goats, Piggery, Poultry, No  \nSacco  \nMaize  \n8 Buyende DLG Bulembo Bulembo Kidera PDM Diary, Goats, Piggery, Poultry, Beans No  \nSacco  \n9 Buyende DLG  \nBumogoli Bumogoli Kagulu PDM  \nSacco \nFish, Cassava, Diary, Goats, Piggery, No Poultry, Gnuts, Rice  \n10 Buyende DLG Bumyuka Bumyuka Buyende PDM Cassava, Diary, Piggery, Poultry, No Sacco  \nBuyende DLG Busaabi  \nBusaabi Bugaya PDM  \nSacco \nMaize  \nCocoa, Diary, Goats, Piggery, Poultry, No Maize, Passionfruits, Water melon  \nBuyende DLG Butaswa Butaswa Bugaya PDM Fish, Cassava, Diary, Goats, Piggery, No Sacco \nPoultry \n13 Buyende DLG Butayunjwa Butayunjwa Buyanja PDM Diary,Goats, Poultry  \nNo Sacco  \nBuyende DLG Butongole Butongole Ndolwa PDM Cassava, Diary,Goats, Piggery,  \nNo Sacco  \nPoultry, Maize, Citrus, Soya,Passion  \nFruits  \nBuyende DLG Buyamba Buyamba Ngandho PDM Cassava, Piggery, Poultry, Maize No Sacco \n62 \n12 18 6 \n8 12 4", "metadata": {"headings": [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}, [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}], [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}]], "page": 66, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16 Buyende DLG Buyanja Buyanja Buyanja PDM Diary, Piggery,Poultry, Maize, Coffee, No  \n10 16 6 Sacco Passion fruits \\| 17 Buyende DLG Buyende Buyende Buyende PDM Cassava, Diary, Goats,Piggery,Poultry, No  \n17 26 9 Sacco Maize \\_ 18 Buyende DLG Buyumba Buyumba Kagulu PDM Fish, Cassava, Diary, Piggery, Poultry, No  \n18] \u201c\\| 24 6 Sacco Maize, Citrus  \n19 Buyende DLG Gumpi Gumpi Gumpi PDM Sacco Cassava, Diary,Piggery, Poultry, No  \n21 28 7 [ Maize, Banana ot 20 Buyende DLG Gwase Gwase Ngandho PDM Cassava, Goats, Piggery No  \n6 13 7 \\|  \nSacco  \n21 Buyende DLG Igalaza Igalaza Irundu PDM Sacco Fish, cassava, Diary, goats, Piggery, No  \n7 16 9 poultry, Maize, Soya, Gnuts, Turkey,  \nBeans  \n22 Buyende DLG Ikaanda Ikaanda Buyende PDM Cassava, Diary, Goats,Piggery,Poultry, No  \nSacco Maize, Turkey, Water melon  \n3 \\| Bored DLG Immeri Immeri Nkondo PDM Diary, Piggery, Poultry, Maize No  \nSacco  \n24 Buyende DLG Inuula \\| Tnuula Gumpi\\_PDM Sacco Goats, Piggery, Poultry, Coffee No  \n25 Buyende DLG Iraapa Iraapa Bugaya PDM Sacco Cassava, Piggery, poultry, Banana No  \n26 Buyende DLG Iringa East Iringa East Nkondo PDM Cassava, Diary, Piggery, Poultry No  \nSacco  \n27 Buyende DLG Iringa West Iringa West Nkondo PDM Diary, Piggery, Poultry, Maize, Banana No  \nSacco  \n28 Buyende DLG Irundu Irundu Irundu PDM Sacco Fish, Diary, Goats, Piggery, Poultry, No  \nMaize, Cassava, Gnuts Maize,  \n29 Buyende DLG Itamia Itamia Kidera PDM Sacco Diary, Goats, Piggery, Poultry, No  \nGnuts  \n\\| \n30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}]], "page": 67, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}