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

{"paragraphs": [{"content": "- 8km satisfactory road", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}], "page": 9, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1.7.2 The service delivery under focus areas  \nI sampled Sixteen (16) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX.1,962,767,048 for physical inspection to assess key service delivery indicators. Appendix 4 shows a summary of my key observations; details are \nin Section 3.0 of this", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}]], "page": 9, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;  \nIsingiro DLG had a wage budget of UGX.38,614,148,350, out of which UGX.38,420,185,863 was utilised for the period under review. Below is a summary of the key findings from the special audit;  \nNo \\_\\| Observation Recommendation 2.1 Utilization of the Wage Budget  \nI advised the Isingiro DLG had an approved wage budget of UGX.25,625,476,967, Accounting Officer to and obtained supplementary funding of UGX.12,988,671,383 resulting ensure that all into a revised wage budget of UGX.38,614,148,350 which was all warranted funds are warranted.  \nutilised. \nOut of the total warrants, UGX.38,420,185,863 was utilized by the DLG resulting in un-utilized warrants of UGX.193,962,487 representing utilization of 99% as summarized in the table below and detailed in Appendix 5. \nApprov Supple Revise Warrant Paymen Unspent ed menta d s UGX. ts UGX. Balance Budge ry Budge UGX. t UGX. UGX. t UGX.  \n25,62,5 12,988, 38,614, 38,614,1 38,420,1 193,962,4 476,967 671,38 148,35 48,350 85,863 87 3  \n0 \nFrom the analysis, I noted that;  \n\u00ab There was an under absorption of UGX.193,962,487 from the \nsupplementary funding \n1  \n2.2 Validation of employees on the entity payroll  \nI advised the The District had 3214 employees on the IPPS payroll of which 3190 Accounting Officer to (99%) were fully verified, and 24(1%) did not show up.  \nundertake the \nfollowing; \nThe following observations were made;  \ne Initiate a process a) Out of 3190 (99%) employees appeared for the validation  \nof deleting these exercise and presented all the pre-requisite documents to confirm  \nnames on the their existence and regularity of recruitment.  \npayroll. For staff on transfer of b) A total of 24(1%) employees on the payroll did not appear for  \nservice, the the validation and were confirmed to have exited the District due \nAccounting  \nto: death, dismissal, abscondment, retirement, transfer of Officer should \naffected staff should immediately be made \nby management so as to have them access \nthe payroll. \ne To engage the affected staff and ensure \nthat employee records are duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}], [{"headings_0": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}]], "page": 10, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details  \nI advised the A total of 28lemployees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an staff and ensure that individual.  \nemployee records are duly updated and Inconsistent information undermines the integrity of the District's brought to the records and may complicate the employee service history and attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service withn a service.  \nspecified timeline for appropriate action. The Accounting Officer acknowledged the observation and explained  \nthat management normally followed the guidance from Ministry of  \nPublic Service regarding effecting changes in dates of birth on the  \npayroll.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 10, "level": 1}}], "page": 11, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022. Refer to the table below;  \nS/N \\| Procuremen Subject of Contractors Amount Remarks  \nt Ref procurement Name  \n1 ISIN837/WRK Rehabilitation of Block 366,030,378 Advert and S/2022- Rwacece and Technical  \naward done on 2023/00006 Kashumba water services  \n30th June 2022 supply system and 31st October 2022", "metadata": {"headings": [{"headings_0": {"content": "+e", "page": 14, "level": 2}}], "page": 15, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "respectively", "metadata": {"headings": [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}], "page": 15, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], "page": 17, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I noted that the entity submitted performance reports for 4 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails \nDeadline for submission Actual date of Comment o  \n1 Quarter One 10\" October, 2022  \n2 Quarter Two 10\" January, 2023 \nsubmission  \n13\" January 20223 delayed 27\" January 2023 delayed \nRecommendation  \nI advised the Accounting Officer to liaise with the MoFPED to rectify the system challenges and ensure that the quarterly reports are submitted on time. \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nI noted that Isingiro District did not receive funding for implementation of UGIFT programmes for the period under review. \n4.2.1 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n4.2.2 activities  \nI undertook procedures for projects implemented in the FY 2021/22 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI noted that the entity started construction of Ruborogota Seed School on 30/12/2019 and the completion date was 30/12/2020 as per the Contract agreement however, physical inspection revealed that the project had not been completed although the facilities were under use. The inspection findings are contained in Appendix 6. \nDelays in completion of works affects service delivery. \nThe Accounting Officer explained that the delay in completion was due to slow works by the Contractor. \nRecommendation \nI advised the Accounting Officer to engage the contractor and ensure that all works are complemented to enable better service delivery. \n4.3 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}]], "page": 17, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S 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\u2019s 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. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}], "page": 26, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e UGX.131,074,193 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation.  \no UGX.13,100,000,000 was transferred to 131 SACCOs with evidence of submission of attestation form to the Secretariat.  \noe The District Roads Committee was fully constituted.  \no All the 131 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.  \noe A review of the District budget and work plans revealed that all priorities received from Sub Counties were incorporated in the entity\u2019s budget/work plan.  \no My review of the administrative units of the District revealed that it had 131 Parishes and all were funded in the financial year.  \noe I observed that Isingiro DLG Core Implementation team was fully constituted as per the guideline and prepared quarterly performance reports.  \noe The trainings of trainers (Core Implementation team), local experts and households were carried out.  \noe I noted that all the 10 sampled SACCOs received funds after signing PRF financing agreements.  \noe I noted that all the 10 sampled SACCOs held their first general meeting Imonth after their regisitration and also conducted training of members during the the \nmeeting. \noe I noted that all the 10 sampled SACCOs had fully constituted boards and held \nregular meetings.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 27, "level": 1}}, [{"headings_0": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}]], "page": 28, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.2  \nReview of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer \n(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}]], "page": 30, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e  \ninternal control systems.  \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e  \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \ne 9 out of 10 did not have Marketing management of PDM committees, and funds.  \ne 10 out of 10 did not have Business  \nDevelopment services, Finance,  \nProduction and investment sub  \nCommittees. Appendix 14 \nFailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer to ensure  \nthe PDM SACCO Leaders to elect the  \nmissing committees and  \nsubcommittees.  \n\\_\\{  \n\\| \n5.2.1 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}]], "page": 30, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Increase in staff from NGOs and staff in the district \\| 77,992,534 Lack of land board to a", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- ae U BOlSEuaN, IngIERESe: Ir DNEISER Tan NIE", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 Other tax revenues  \n171,069,580  \n912,300 170,157,280 Prolonged draught and foot and mouth disease \n5 Other licenses  \n60,000,000 16,759,203 43,240,797 Political interference \nNon-Tax Revenues = 6 Rent \n7 Sale of goods and services  \n644,926,000 1,084,908, 137 \n8 Miscellaneous receipts  \n66,780,088", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}]], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Vigilance in collection and political will\n- Vigilance in collection and political will", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Road Maintenance", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "35 \nHUMAN CAPITAL DEVELOPMENT \nPUBLIC SECTOR TRANSFORMATION \nCOMMUNITY MOBILIZATION AND MINDSET CHANGE \nGOVERNANCE AND SECURITY \n12 DEVELOPMENT PLAN IMPLEMENTATION \n6,488,890,900 Recruitment of Staff", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, [{"headings_0": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Recruitment of Staff", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}], "page": 39, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Committee  \nWas Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the it commit Constit commit Constit commit Constit commit Constit commit Constit commit Constit commit Cons tee uted? tee uted? tee uted? tee uted? tee uted? tee uted? tee titute operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati d? onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) onal? (yes/ (operat (operat (operat (operat (operat (operat (operat No) ional or ional or ional or ional or ional or ional or ional or Not Not Not Not Not Not Not operati operati operati operati operati operati operati onal) onal) onal) onal) onal) onal) onal) \n1 KIKOKWA- NO NO NO BUGANGO  \nPDM  \nSACCO  \n2 NYABYOND YES  \nO-  \nENDIINZI  \nPDM  \nSACCO  \n3 NGARAMA- YES  \nNGARAMA  \nPDM  \nSACCO  \n4 MIRAMBIR YES  \n[05  \nRUSHASHA  \nPDM  \nSACCO  \n5 IBUMBA- YES  \nNYAMUYAN  \nJA PDM  \nSACCO  \n6 KABEREBE YES  \nRE SOUTH-  \nKABEREBE  \nRE PDM  \nSACCO  \n7 BURAMBIR YES \nNO NO NO NO NO NO NO NO NO \nNO NO NO NO NO NO NO NO \nNO NO NO NO NO NO NO NO \nNO NO NO NO \n51 \ncs", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}]], "page": 54, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. KIKOKWA KIKOKWA-BUGANGO 1.Byaruhanga \\| 1,000,000 1,000,000 Banana  \nProject is well", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO Yowana Production Implement \n-  \nNYABYONDO NYABYONDO- 1.Mwebembezi 1,000,000 1,000,000 Bean  \nProject is well \nENDIINZI PDM SACCO Daniel  \nProduction Implement \n", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}]], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. NGARAMA NGARAMA-NGARAMA MUTAWANA 1,000,000 1,000,000 Banana  \nProject is well", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO GEREVAZIO growing Implement \n60 \nMIRAMBIRO MIRAMBIRO- TUMWINE PATRICK 1,000,000 1,000,000 Tomato  \nProject is well \nRUSHASHA PDM growing Implemented SACCO \nIBUMBA IBUMBA-NYAMUYANJA KAJUNGU 1,000,000 1,000,000 Fish farming  \nProject is well \nPDM SACCO LAWRENCE  \nImplement \nKABEREBERE KABEREBERE SOUTH- Nuwabine Rose 1,000,000 1,000,000 Piggery  \nProject is well \nSOUTH KABEREBERE PDM  \nImplement \nSACCO \n61 \n+ \nBURAMBIRA BURAMBIRA- TWINOMUHWEZI 1,000,000 1,000,000 Piggery  \nProject is well KAMUBEIZI PDM NICKLAS  \nImplemented SACCO \nKATOJO KATOJO-RUYANGA MUHUMUZA PHILIP 1,000,000 1,000,000 Piggery  \nProject is well PDM SACCO  \nImplemented \nRUHIRA RUHIRA CENTRAL- TUSHABOMWE 1,000,000 \u201c14,000,000 Tomato  \nProject is well CENTRAL RUHIIRA PDM SACCO ENOCK  \ngrowing Implemented \nProject is well Implemented \n62", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}]], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Warrants % age of warrants", "(B/A)", "42,124,745 ,624", "Recurrent (Non-wage) | 17,708,253,336 | 11,184,030,734", "63 |", "Development | 46,880,923,124 | 29,714,222,884 - 63", "Total | 110,941,968,196 83,022,999,242 | - 75", "40 ,110,505,956 40,110,505,956 - 48", "131,074,193 40,241,580,149", "49", "1,778,331,393 42,019,911,542", "51", "Focus Area-Development Response 2,530,741,630 44,550,653,172 \u2014", "to Displacement Impacts Project", "(DRDIP)", "54", "4 Focus area-Microscale irrigation projects", "412,755,296 44,963,408,468", "54", "5 USMID 17,522,388,804 62,485,797,272", "75", "6 Focus area-Water development grant (Piped 1,846,043,624 64,331,840,896", "water, and Rural water and Sanitation grant)", "78", "\u00a5 Outputs/activities under budget performance 721,162,264 65,053,003,160", "review (URF Road rehabilitation maintenance", "fund"], "page": 5}]}