reports/chunks/Kabarole District Local Government Report of The Auditor General 2023 - Copy.chunks.json

{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \n\\|  \nON THE FINANCIAL STATEMENTS OF KABAROLE DISTRICT LOCAL GOVERNMENT. FOR THE YEAR ENDED 30\"\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nEI IE neu\u201c ii DF reece iii aetna sneer eat REECE TEE TEE", "metadata": {"headings": [[], [], []], "page": 1, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 2, "level": 3}}], "page": 2, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 00... eeecceceeseccscssesececsecessucsssucsevscsveussessvscseesessssavecsusausussessusucaesassauseeeesvaseessvacsassceevaesassuesseseeenseeseess", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 2, "level": 3}}], "page": 2, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Netcare", "metadata": {"headings": [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}], "page": 2, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 ee erences aco ase cere ene Key Audit Matters. ........ccccccccccccccescsscscssescsscssssesesscscsusecsscecescessscsscsssesaesacsevansussvaususacuvsevssensaveseecaneataeses 1 1.0  \nIMPLEMENTATION OF THE APPROVED BUDGET ssicssssarsssacensesacathasionosnsananernriadansnanshancissanss 1 20  \nManagement of the Government Salary Payroll wssscsssic acsmse emscnon mere mmm aesomsaancs 10 EIER PIE EEE EEE TEENS 12 3.0  \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 12 3.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT  \n\\| Con Cl reer 12 sence ener een ay EERE EERE 3.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PETE EEE EEE 15 ai ERUSTONDEELSEMENT ERRN anne 19 OTHER INFORMATION ..........cccccccscsssssssesesessssecsescsuesesesececsesesescasstsssestussssavavavsiessisesseacssiteceanescasseseeeeeees 23 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..............e 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ................. 24 SHE SPA TUR BESPEN TEIL En  \n25 nenne REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n25 uuuuneuenesnunennn 4.0 IMPLEMENTATION GF THE PARISH DEVELOPMENT MODEL  \n25 uuunneuueene unse DE ee 33 TEE TEE \nList of Acronyms \n\\|Acronym =\\| Meaning ee re \n\\| DLG \\| District Local Government  \n\\| \nIo \u2014\u2014\u2014s\u2122s \\| Government oflganda a oO \\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}, [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}], [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}], [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}], [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}]], "page": 2, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u201cHeMs- Human Capital Management S System. EB De", "metadata": {"headings": [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "arte 2 \\| \nICT oo \u201c\\| Information and Technology OO \\| Communication \n\\| INTOSAI of Supreme \n\\| International Organization Audit Institutions ee a \\| \n\\| Payroll system \nIPPS . \\| Integrated Personnel and a : . . \u2018ISSAIs \\| International \nStandards of Audit \nSupreme Institution = = = \n\\|ILGFAM \\| Local Government Financial and Accounting 2007\u00b0 oo. cz", "metadata": {"headings": [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}, [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Manual,", "metadata": {"headings": [{"headings_0": {"content": "Manual,", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "LGFAR and Accounting Manual, \n. \\| \\| Local Government Financial \n2007... 2 ye a \\| \nLGPPDA 7 \\| Local  \nGovernment", "metadata": {"headings": [{"headings_0": {"content": "Manual,", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, [{"headings_0": {"content": "Manual,", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}], [{"headings_0": {"content": "Manual,", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}], [{"headings_0": {"content": "Manual,", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u201aPublic Procurement Disposal Authority a |", "metadata": {"headings": [{"headings_0": {"content": "\u201aPublic Procurement Disposal Authority a |", "page": 3, "level": 1}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "and \nLLG \nLower", "metadata": {"headings": [{"headings_0": {"content": "\u201aPublic Procurement Disposal Authority a |", "page": 3, "level": 1}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 2}}, [{"headings_0": {"content": "\u201aPublic Procurement Disposal Authority a |", "page": 3, "level": 1}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201aPublic Procurement Disposal Authority a |", "page": 3, "level": 1}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Local", "metadata": {"headings": [{"headings_0": {"content": "Local", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201aPublic Procurement Disposal Authority a |", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Governments", "metadata": {"headings": [{"headings_0": {"content": "Governments", "page": 3, "level": 1}}, {"headings_1": {"content": "Local", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "P \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Governments", "page": 3, "level": 1}}, {"headings_1": {"content": "Local", "page": 3, "level": 2}}, [{"headings_0": {"content": "Governments", "page": 3, "level": 1}}, {"headings_1": {"content": "Local", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "A He", "metadata": {"headings": [{"headings_0": {"content": "A He", "page": 3, "level": 2}}, {"headings_1": {"content": "Governments", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Dan Be", "metadata": {"headings": [{"headings_0": {"content": "A He", "page": 3, "level": 2}}, {"headings_1": {"content": "Governments", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "_ Departments \u2018Agencies He RER", "metadata": {"headings": [{"headings_0": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}, {"headings_1": {"content": "A He", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "MDAs \\| Ministries, and \nIMES \u2014sd Ministry of Education. \nMoFPED Development ER nn; Ministry of Finance, Planning and Economic", "metadata": {"headings": [{"headings_0": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}, {"headings_1": {"content": "A He", "page": 3, "level": 2}}, [{"headings_0": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}, {"headings_1": {"content": "A He", "page": 3, "level": 2}}], [{"headings_0": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}, {"headings_1": {"content": "A He", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MoGLSD- u :", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, {"headings_1": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| \nMinistry of Gender, Labour and Social Development  \n\\| \n\\_ MoLG = = of Local Government : \nFae eT", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, {"headings_1": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}, [{"headings_0": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, {"headings_1": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}], [{"headings_0": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, {"headings_1": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}], [{"headings_0": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, {"headings_1": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Ministry", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| \nNAA \\| Audit . a ST National Act \nNTR \\| Revenue $ 1 i \\| Non-Tax \n\\| \\| Office the Auditor General . u . OAG \nof  \nBEST]: Riasram Eugdennafsysan Tee  \n: \\| ae OT \nPCA Payroll Consults Africa \\| \nen ae \\| Payroll Deduction Management System \\| A A i PDMS \n\\| \nPDU \u2014\\_\\| Procurement Disposal \n\u2014\\_ : \n&  \nUnit \nIPFMA \\| Public Finance Management Act ps BE eat en \\|PFMR \\| Public Finance Management Regulations 7 \u2014", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PDA Public Procurement Disposal o Public Assets tit i", "metadata": {"headings": [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "& \nof \\| \nPS/ST Permanent / Secretary to \n\\| Secretary Treasury nn u \\| \n\\|ITSA \\| Treasury Account \n. ee \\|", "metadata": {"headings": [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}, [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Single", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| \nTSSA tt\u201d Treasury Sub Single. Account - \\_ a a \n\\|  \nBA\u201d \\| Uganda Association", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Banker's", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "= \\| \\\\ nn \\| \nO\u00f6 \nREPORT OF THE AUDITOR. GENERAL  \n~  \n.  \nON THE FINANCIAL STATEMENTS OF KABAROLE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kabarole 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 Kabarole 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": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}, [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kabarole District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX. 32,804,775,272 out of which UGX. 32,227,955,546 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}, [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], "page": 5, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ss Details Budget Warrants % N UGX UGX funding 1 Recurrent (Wage) 16,136,388,662 16,136,388,659 100 2 Recurrent (Non-wage) 7,599,462,647 7,221,894,078 95 3 Development 9,068,923,963 8,869,672,809 98 \\| Total 32,804,775,272 32,227,955,546 98 \nOut of the total warrants of UGX.32,227,955,546 I reviewed the utilisation of warrants worth UGX. 19,117,893,290 (60%) as summarised in the table below \nS Details Actual Cumulative Cumulative \nN \nexpenditure Actual % out of (UGX) expenditure total warrants \\|  \n1\\_\\_\\| Wage expenditure 13,996,608,879 13,996,608,879 73.2 2 Implementation of parish 53,444,122 14,050,053,001 73.5 Development Model  \n\\|\\_\\_\\|  \n3 Education grant - Formerly SFG  \n465,499,110 14,515,552,111 75.9  \n4 UGIFT (Infrastructure) 2,776,344,468 17,291,896,579 90.4 \\| 5 Water Development Grant 748,998,769 18,040,895,348 94.4  \n6 Outputs/activities under budget 1,076,997,942 19,117,893,290 100.0 performance review (URF and  \nDDEG projects) \\| Total of the utilised 19,117,893,290  \nwarrants audited \\| \\|\\_\\| \nNo Observation \n\\| Recommendation eee \nN Source Approved Actual Variance o budget Collections", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}]], "page": 5, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Tax Revenues \\| 205,147,000 220,977,138 (15,830,138) \\|\n2. Non-Tax \\| 534,200,000 398,181,631 \\| 136,018,369 Revenues  \n\\| Total \\| 739,347,000 619,158,769 \\| 120,188,231", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], "page": 6, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "The 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. \nN Out-put Activity Purpose of the Budget  \no un- Amount implemented  \nactivities  \n1 Office Recurrent Purchase of 75,770,021 operations expenditure to stationery, fuel,  \nvarious welfare and  \nDepartments allowances  \nTotal \\| 75,770,021 \\| \nThe Accounting Officer explained that the district was not yet enrolled on the IRAS, which they have now accessed and they hope this will eliminate mismanagement of local revenue by the Parish Chiefs, increase transparency in revenue collection and also help identify revenue defaulters.  \nThey have also arranged a revenue enhancement meeting before Christmas to design strategies to exhaust all sources of budget revenue. \n1.2\\| Performance of GOU warrants  \nThe Accounting Officer should engage The DLG had an approved budget of UGX. 32.805Bn to implement the the MoFPED to various programmes, out of which UGX. 32.22Bn was warranted resulting ensure  \nthat all in a shortfall of UGX. 0.577Bn representing 98% performance.  \nbudgeted funds are warranted.  \nThe performance of warrants for each of the programmes is shown in the  \ntable below; \n\\| Programme Approved budget Warrants % funding Agro-  \n\\|\\_Industrialization 3,235,909,908 3,196,763,946 99 \nNo Observation -  \nRecommendation ~~~ Private  \nSector  \nDevelopment 38,960,362 36,546,680  \nPublic  \nSector  \nTransformation 5,566,309,042 5,562,526,442 100  \nSustainable  \nUrbanisation and  \nHousing 5,923,000 5,923,000 \nDevelopment 7,580,000 7,580,000 32,804,775,272 32,227,955,546 \nThe UGX. 0.577Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Programm Amount not Activities not Purpose of the e warranted implemented unimplemented activit  \n1 Agro- \nFunds for E-voucher industrialisat  \nACDP were registration, farmer ion \nnot fully sensitization and 39,145,962 released training activities. 2 Developmen Development Multi-sectoral t Plan plan monitoring, TPC", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}]], "page": 6, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| Implementat", "metadata": {"headings": [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 7, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "implemented meetings, and other ion  \n15,854,705 as for above recurrent activities 3 Governance Facilitation of and Security Council for The District oversight, fuel, did not collect allowances, and local revenue other recurrent 37,491,863 as per budget activities  \n4 Human Salaries for Capital  \nThe budget for community workers Developmen  \nfood and under Food Security t \nnutrition, MoH were not paid. for Immunization and Immunization family planning and JHPIEGO activities were not were partially implemented as 389,703,155 released planned.  \n5 Integrated The budget for  \nTransport Road Fund Routine Infrastructur was not maintenance of e and  \nreleased as roads was not done Services 86,824,469 per budget as planned  \n6 Natural 1,603,290  \nResources,  \nEnvironment  \nClimate  \n. \nNo Observation 2 a Recommendation Construction works for the District Headquarters in Busoro were  \ne  \naffected.  \nCompletion of UGIFT projects under Education and Health were  \ne  \naffected. \nThe Accounting Officer explained that the shortfalls were mainly under road fund and external assistance. However, the unimplemented activities were rolled over to this financial year.", "metadata": {"headings": [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 7, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Agro-Industrialization: The first ACDP has ended and the project is being rolled over. They intend to capture the unfinished activities in the new project work plans.  \nDevelopment Plan Implementation: These were recurrent activities funded under local revenue. The activities were carried out using the available means.  \nGovernance and Security: These were recurrent activities funded under local revenue. The activities were carried out using the available means. Human Capital Development: Salaries for community workers have been secured under a supplementary budget.  \nImmunisation and Family planning activities are funded under Donor support and these activities are in the current financial work plans to be implemented.  \nIntegrated Transport Infrastructure and Services: Routine maintenance of Roads by roads gangs was reduced to only 2 cycles instead of at least 6 cycles because of funds shortage.  \nPrivate Sector Development: These were recurrent activities funded under local revenue. The activities were carried out using the available means.  \nPublic Sector Transformation: These were recurrent activities funded under local revenue. The activities were carried out using the available means. \nUtilization of Warrants  \nOut of the total warrants of UGX. 32.22Bn availed during the year, The  \nAccounting UGX. 26.96Bn was utilized by the entity resulting in un-utilized warrants Officer should ensure of UGX. 5.26Bn representing utilization of 84% as shown in the table that all warranted", "metadata": {"headings": [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 8, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], "page": 8, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "funds are utilised in accordance with the Programme Warrants Utilised % approved budget. warrants \nutilis  \nation MoFPED should Agro- Industrialization  \nwarrant funds to the 3,196,763 ,946 2,649,183,201 83  \nDistrict in accordance Community Mobilization  \nand mind-set change 7,033,000 7,033,000 to the needs Development  \nPlan \nObservation  \nBinnen \nTourism Development  \n7,580,000 \nRecommendation \n7,580,000 Total  \n32,227,955,546 26,961,980 426 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected \\_b under-utilization of warrants  \nProgramm Warrants not Activities Reason for the Utilized affected by underutilizatio the under n of warrants utilization  \nAgro- 547,580,745 250million was released for a Industrialisa  \ntertiary  \ntion  \ninstitution that is non-existent.  \nSalary under production could not be utilized because of un  \nfilled vacancies such as", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}, [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}]], "page": 8, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Agricultural", "metadata": {"headings": [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], "page": 9, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Engineer and Principal Agricultural Officer Developme 89,656,626 Salary for Vacant positions nt Plan \nfinance and \nsuch as District Implementa \nPlanning Dept. and Senior Planners and  \ntion  \n\\| sub accountants 1 1 in Finance. 3 Governance 333,787,341 Salary Trade, 217 million for Audit, Council & Busoro  \nand  \nSecurity Community construction Development project returned and Transitional as variations had Development not yet been fund for the approved. construction of Balance is salary the District \nfor un filled Headquarters \nositions. Human 3,937,118,964 Funds for UGFIT UGFIT projects Capital for construction still ongoing Developme of Kichwamba while Vacancies Seed School and in both primary nt \nNo Observation -  \nee nn. Recommendation Manageme  \nnt \nPublic 294,700,073 Salary for Un filled Sector Administration positons in Transforma  \nand Education Education and tion  \nAdministration Total  \n5,265,975,120 \nAs a result of failure to utilise warrants; \ne Construction works for the District Headquarters in Busoro Were affected.  \ne Completion of UGIFT projects under Education and Health were affected. \nThe Accounting Officer explained that they have always endeavoured to utilise the funds as budgeted but because of circumstances beyond their control, the funds are returned unutilised.", "metadata": {"headings": [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}, [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}]], "page": 9, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 10, "level": 3}}, {"headings_1": {"content": "Agricultural", "page": 9, "level": 3}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "UGIFT projects are still in progress. Funds have been re-voted", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 10, "level": 3}}, {"headings_1": {"content": "Agricultural", "page": 9, "level": 3}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 10, "level": 8}}, {"headings_1": {"content": "(i)", "page": 10, "level": 3}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Supplementary of 1.2m under salaries was not with in our needs", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 10, "level": 8}}, {"headings_1": {"content": "(i)", "page": 10, "level": 3}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 10, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 10, "level": 8}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "We don\u2019t have tertiary institution but we received 250m. This was excess capacity.", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 10, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 10, "level": 8}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Vacancies in both primary and secondary schools were not filled because of failure to obtain recruitment clearance. \nUGX. 217m for the District headquarters could not be utilised because of a variation that was a result of an omission in the BoQs. The approval process could not be concluded on time. \n1.4\\| Lack of appropriate performance indicators and targets in the work plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 6 outputs with a total of 19 activities. I noted the following; \nObservation \nRecommendation \nOutputs not fully quantified Total \n1.5 Implementation of outputs  \nI assessed the implementation of six (6) outputs with nineteen (19) The Accounting Officer should ensure that all activities worth UGX. 3.84Bn and noted that;  \nthe planned projects are completed by June e Three (3) outputs with fourteen (14) activities and expenditure 2024.  \nworth UGX. 1.28Bn were fully implemented. \ne Three (3) outputs with 5 activities worth UGX. 2.56Bn were partially implemented. \nTable showing performance indicators and 3  \nCategory of No. of No of No. of No of No of Expendi outputs outpu activit Activitie activities activities ture ts ies in s fully partially not Amount asses the implem implemen implemen (UGX) sed outpu ented ted ted  \nts \nFully 3 14 14 0 0 1.28Bn implemented  \noutputs  \nPartially 3 5 0 5 0 2.56Bn implemented  \n\\| outputs  \nNot 0 0 0 0 0 0 implemented  \noutputs  \nTotal 6 19 14 5 0 3.84Bn \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}, [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}]], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Construction of Kichwamba Seed School\n2. Construction of District Headquarters at Busoro\n3. Upgrade of Kidubuli HC II to HC III & Construction of a new facility in Kiko TC", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], "page": 11, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Refer to Appendix 2 for details.", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], "page": 11, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- No Observation  \nRecommendation 2  \no>  \n~~\u00bb", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 12, "level": 8}}, {"headings_1": {"content": "(iv)", "page": 10, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Kidubuli; walling is complete and roofing has commenced.", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 12, "level": 8}}, {"headings_1": {"content": "(iv)", "page": 10, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(i)", "page": 12, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Kiko; roofing is complete and finishing works have commenced.", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(i)", "page": 12, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Fabrication of window and door frames is nearly complete. \n1.2  \nDelivery of Services from Implemented Activities  \nT undertook a review of these activities 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 made the following observations: \n1.7.1 Service Delivery under URF and DDEG  \nI sampled three (3) out of ten (10) activities with a total expenditure of UGX. 0.181Bn. The significant findings are provided in the table below; \nNo. Programme \\| Activity Source]! Total Pictorial Summary of) Audit details of expend evidence findings conclusion funds iture (Time,  \n(UGX)  \nQuality,  \n\u2018Bns  \nQuantity,  \nCost  \nan  \nFunctionality)  \n1.\\| Integrated Mechanized URF 0.015  \nAt the time of Works were Transport maintenance  \ninspection the done and Infrastructur of 12 km of  \nroad works completed.  \ne and Kicwamba-  \nwere still on-  \nServices Kiburara road  \ngoing yet  \naccording to  \nthe contract  \nworks should  \nhave been  \ncompleted by  \nist June  \n2023 \nMechanized URF 0.007  \nAt the time of Works were maintenance inspection, done and of 2.2 km of  \nworks were completed. Kyatambasi  \nsubstantially  \nTophill road  \ncompleted but  \nvegetation  \nhad begun  \ngrowing on  \nthe sides of  \nthe road. \nbecause of the due processes involved. This was approved and the contractor is back on site.", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}, [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}]], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "(iii)", "page": 12, "level": 8}}], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should ensure planned works are completed. \n1.7.2 The service delivery under focus areas  \nI sampled Seventeen (17) activities out of Three (3) focus areas with a total expenditure of UGX. 3.4 Bn for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nKey Observation Key recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "(iii)", "page": 12, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "(iii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "(iii)", "page": 12, "level": 8}}]], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "floor of Mituuli PS and should ensure that the Bunyonyi PS. \ncracks in the classroom block are cleared before Imblication  \npaying Out tieretention; This affects the longevity of  \nthe classroom blocks. \nWater \no Works were completed in all  \nDevelopment the activities.  \nGrant  \noe Shallow wells were all  \nlete and functional.  \no At the time of inspection all o The Accounting Officer works were not yet should ensure that all the complete. \nincomplete works are done.", "metadata": {"headings": [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}, [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Education and Health service delivery to the beneficiaries have been delayed \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for addltlonal funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial \nNo \\| Observation... \u2014- -  \nRecommendation 2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX. 14,689,607,946, and The  \nAccounting obtained supplementary funding of UGX. 1,446,780,716 resulting into should ensure that a revised wage budget of UGX. 16,136,388,659 which was all wage is fully utilized warranted as planned. \nOut of the total warrants, UGX. 13,996,608,879 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,139,779,780 representing utilization of 87% as summarized in the table below and detailed in Appendix 3 \nApprov Supple Revised Warrants Payment Unspent ed mentar Budget UGX. Bn s UGX. Balance Budget y UGX. UGX.  \nBn UGX. Bn UGX. Bn Bn Bn  \n\\| 14,689 1,446 16,136 16,136 13,996 2,139 \nFrom the analysis, I noted that;  \ne There was an under absorption of UGX. 2,139,779,780", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2.2 Inconsistencies in Employee Details  \nThe  \nAccounting  \nA total of 349 employees on the payroll had inconsistencies in their Officer should engage dates of birth, captured in the payroll and data captured by NIRA on the affected staff and the National IDs. The information is critical in the identification of an ensure that employee individual. records are duly updated and brought Inconsistent information undermines the integrity of the District's to the attention of the records and may complicate the employee service history and Ministry of Public retirement procedures. Where the errors in dates of birth increase the  \nService within a length of service, it may lead to the irregular extension of employee specified timeline for service. appropriate action. \nThe Accounting Officer explained that all records with inconsistencies  \nwill be submitted to Ministry of Public Service for guidance and  \nupdating.  \nFindings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of The Accounting the payroll including planning, budgeting and payments for the period Officer should also of four years (2019/2020-2022/2023).  \nensure", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "timely", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], "page": 14, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "reconciliation of the I noted that;  \namounts before effecting payments. a) Over-remittance of UGX 974,745,674 and under-remittance of In addition, the UGX 62,277,035 of statutory deductions were made by the entity amounts over during the period.  \nremitted should be \nresult of the delay by the system to remove staff: Recovery-will be \nthe Accounting Officer effected on all affected individuals.  \nshould initiate a  \nprocess of transfer of salary payment to  \ntheir new duty  \nstations.  \n\\| c) Review of the DLG Staff Establishment  \nThe Accounting Officer should liaise Review of the establishment revealed; \nwith Ministry of Public ii \nOut of 136 approved positions, a total of 104 positions were Service to ensure the filled leaving a gap of 34 vacant positions. \nintegration of the ii. The entity did not have an approved and costed staff staff list into the establishment for primary, secondary and tertiary institutions IPPS/HCM to allow for while the staff structure for health facilities issued by easier interface. Ministry of Health was not incorporated into the district  \napproved structure. \nii. \nRelatedly, 1 staff on the payroll was not on the staff list. \nThe Accounting Officer explained that they requested for clearance to recruit from the Ministry of Public service but no response has been provided. They hope their requests will be granted upon lifting the current recruitment ban. \nThe Accounting Officer explained that the mentioned officer erroneously appeared with taxable arrears amounting to UGX. 2,270,984 in May 2023 instead of May 2023 base salary only. Only base salary was paid in May 2023 and taxable arrears were paid in June 2023 as June base salary. \nOTHER MATTER  \nI 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", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}, [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}]], "page": 14, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 15, "level": 2}}, {"headings_1": {"content": "timely", "page": 14, "level": 8}}], "page": 15, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 15, "level": 2}}, {"headings_1": {"content": "timely", "page": 14, "level": 8}}], "page": 15, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 15, "level": 2}}], "page": 15, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "3.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 15, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 15, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual-activities-that were implemented using the grant. \nSN Category Activity Planned quantity \nTea Rural Water and Rehabilitation of 15 shallow  \n15  \nSanitation Sub- wells in the sub counties of  \nGrant (traditional Ruteete, Hakibaale, Kiko TC  \ncomponent) construction of 2 stance 1  \nlatrine at Kiburara market  \nExtension of water to 3  \nKyangabukama isunga and  \n,  \nIruhura in Kasenda Sub  \ncounty  \nExtension of water to Kagogo 1  \n1 trading centre in Harugongo  \nsub county  \nConstruction of Igogonya 1 if SPRING  \nRehabilitation of shallow wells 6  \n6 in Kasenda, Kabende and  \nkijura.  \nRehabilitation of 15 shallow 15  \n15 wells in the sub counties of  \nRuteete, Hakibaale, Kiko TC  \ne", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. Piped Water Sub- Busaiga water supply system  \n8 Grant (UgIFT in Harugongo sub county component) phase III  \nExtension of piped water from  \nKyaibombo to Munihya in  \nRwengaju Sub county  \nExtension of piped water to  \n3 Nturo  \nKymazima,  \n;  \nKanyankukuru in Rwengaju  \nSub county  \nRehabilitation of Karangura  \nGFS in Karangura Sub coun", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 15, "level": 1}}], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The following were my observations; \nmanagement plans, proof of land ownership/consent: of\u2019land offer, and inclusion in the work plan/budget.  \nAll water projects were constructed on land for which the District had ownership or consent offer. \nAll the budgeted projects were provided for in the approved five-year development plan.  \nThe piped water supply system had its designs approved by the Ministry of Water and Environment.  \nAll the grant expenditure was incurred on item code for which they were", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "All the nine (9) activities which were supposed to have been implemented during the Financial Year under review were fully implemented.  \nAll water facilities were constructed on land with formal consent, MoUs and are free of any encumbrances.  \nThe entity submitted performance reports for 4 of the quarters within the time of submission of the reports.  \nThe district had water quality testing kits.  \nAll the newly constructed boreholes had yields that were below the required standard.  \nAll the pipes bought for borehole works were stainless steel/u-PVC on the review of procurement records and delivery notes.  \nAll of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \n3.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n3.1.2.1 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \n\u00b0o Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "budgeted.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "budgeted.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved engineering designs fram the Ministry of Water and Fnvironment.  \nAll DLGs should have water quality testing kits. \nThe Accounting Officer explained that the grant has been providing only 15% of the development grant for rehabilitation which cannot rehabilitate all the 417 water points, however this has been increased from 15% to 25% of the development grant to carry out rehabilitation. Also the District water board has been formed and approved by ministry of water and environment so as to carry out the operation and maintenance of all existing water points since they will be overseeing the functionality of all water sub county water boards and water user committees at every water point.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "budgeted.", "page": 17, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "budgeted.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should make arrangements to rehabilitate the non-functional water facilities. \nOnly 80 (6%) of the existing water sources were tested contrary to the standard e  \nrequirement of 20%. Furthermore, the water tests revealed that water in 50% of the existing water sources were not suitable for human consumption. This is shown in the table below \nSs Categor Numbe Percentag Numbe Percentag Percentag Percentage N \\|y r of e required r e actually e of tested water to be tested tested untested water source tested (b) sources s (a)  \n(a-b) suitable for human consumptio n.  \n1 Existing 80 u 6% 50%", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], "page": 18, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Failure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that most of the water sources in Kabarole District are shallow wells which have a high risk of contamination. The ministry has banned the construction of new shallow wells and now the District has concentrated on construction of piped water systems and extending piped water from existing piped water systems which have a low risk of contamination. \nAs such, GoU \u2018introduced the UGiFT programy as a mechanism of supporting IGFITRP\u2122~ \u00ab\u00b0~ for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKabarole District received all the budgeted funds of UGX 5,549882,279 to the implement the programme.  \nThe following activities were undertaken; \nSN Activity \nPlanned quanti Actual quantit 1 Construction of Kichwamba Seed School 2  \n1  \n2 Upgrade of Kidubuli HC II to HC III & 2  \n1  \nConstruction of a new facility in Kiiko TC  \n3 Upgrade of Iruhuura 2 1  \n& Kicwamba HC II to HC III  \n4 Upgrade of Nyabuswa 2 1 \\| & Kitule HC ii to HC III \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;  \n3.2.1 Positive observations  \nI noted the following areas where management had commendable performance;  \noe All UGIFT activities implemented were budgeted for.  \no All funds were received as budgeted.  \n3.2.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n3.2.2.1 Funding and Absorption  \nOut of the received funds of 5,549882,279, UGX 2,776,344,468 (50%) was spent, leaving UGX 2,773,537,811 unutilized. Details are in the table below;  \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}, [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}]], "page": 18, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "UST", "metadata": {"headings": [{"headings_0": {"content": "UST", "page": 19, "level": 2}}, {"headings_1": {"content": "projects", "page": 18, "level": 2}}], "page": 19, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ey - BEE", "metadata": {"headings": [{"headings_0": {"content": "Ey - BEE", "page": 19, "level": 3}}, {"headings_1": {"content": "UST", "page": 19, "level": 2}}], "page": 19, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Capital 5,469,938,811 5,469,938,811 2,712,784,617 2,757,154,194 developm  \nent  \n79,943,468 79,943,468 63,559,851 16,383,617 \nshort time and the funds were-swept-back. However, they have now been re-voted and the projects are on-going.", "metadata": {"headings": [{"headings_0": {"content": "Ey - BEE", "page": 19, "level": 3}}, {"headings_1": {"content": "UST", "page": 19, "level": 2}}, [{"headings_0": {"content": "Ey - BEE", "page": 19, "level": 3}}, {"headings_1": {"content": "UST", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Ey - BEE", "page": 19, "level": 3}}], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer Should improve on monitoring of projects to ensure that funds are fully utilised. MoFPED should always release the revoted funds timely, preferably in the first quarter to enable the district implement the planned activities in time. \n3.2.2.2 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\u00b0\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which six (6) UGIFT infrastructure projects worth UGX 8,056,766,763 were implemented. Details are in the table below; \nSN UGIFT Project  \nContract Amount UGX 1 Construction of Kichwamba Seed School", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Ey - BEE", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Ey - BEE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Ey - BEE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Ey - BEE", "page": 19, "level": 3}}]], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3,710,138,890", "metadata": {"headings": [{"headings_0": {"content": "3,710,138,890", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2  \nUpgrade of Kidubuli HC II to HC III & Construction of a new 1,819,917,120 facility in Kiiko TC \n3 Upgrade of Iruhuura & Kicwamba HC II to HC III  \n1,297,967,200 \n\\| 4 Upgrade of Nyabuswa & Kitule HC ii to HC III", "metadata": {"headings": [{"headings_0": {"content": "3,710,138,890", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}, [{"headings_0": {"content": "3,710,138,890", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}], [{"headings_0": {"content": "3,710,138,890", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}]], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1,228,743,553", "metadata": {"headings": [{"headings_0": {"content": "1,228,743,553", "page": 20, "level": 3}}, {"headings_1": {"content": "3,710,138,890", "page": 20, "level": 3}}], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "| Total 8,056,766,763", "metadata": {"headings": [{"headings_0": {"content": "| Total 8,056,766,763", "page": 20, "level": 4}}, {"headings_1": {"content": "1,228,743,553", "page": 20, "level": 3}}], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "= \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. In addition, intended education/Health service delivery will not be achieved. \nThe Accounting Officer attributed the failure to acquire land titles to lack of enough funding to the lands department specifically to facilitate in the processing of land titles of the different projects within the district.", "metadata": {"headings": [{"headings_0": {"content": "| Total 8,056,766,763", "page": 20, "level": 4}}, {"headings_1": {"content": "1,228,743,553", "page": 20, "level": 3}}, [{"headings_0": {"content": "| Total 8,056,766,763", "page": 20, "level": 4}}, {"headings_1": {"content": "1,228,743,553", "page": 20, "level": 3}}], [{"headings_0": {"content": "| Total 8,056,766,763", "page": 20, "level": 4}}, {"headings_1": {"content": "1,228,743,553", "page": 20, "level": 3}}]], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "| Total 8,056,766,763", "page": 20, "level": 4}}], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Inspection Pictorial Evidence Remarks (Time,  \nQuality, Quantity,  \nCost \nand  \nFunctionality) The Accounting Construction of The start date of the \nofficer should liaise project was \nwith the MoFPED to Kichwamba 16/01/2022 and the  \nensure that funds are seed school end date was  \nreleased on time SO", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "30/06/2024.", "metadata": {"headings": [{"headings_0": {"content": "30/06/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "that contractors are availed with the Contractor: OEM Construction : works  \nnecessary \nfunding SO were behind  \nthat they can start up ENGINEERING schedule.  \nthe projects on time.", "metadata": {"headings": [{"headings_0": {"content": "30/06/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "30/06/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SERVICES Br =", "metadata": {"headings": [{"headings_0": {"content": "SERVICES Br =", "page": 21, "level": 2}}, {"headings_1": {"content": "30/06/2024.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "LIMITED  \nEEE Management Science \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "SERVICES Br =", "page": 21, "level": 2}}, {"headings_1": {"content": "30/06/2024.", "page": 21, "level": 2}}, [{"headings_0": {"content": "SERVICES Br =", "page": 21, "level": 2}}, {"headings_1": {"content": "30/06/2024.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "block", "metadata": {"headings": [{"headings_0": {"content": "block", "page": 21, "level": 3}}, {"headings_1": {"content": "SERVICES Br =", "page": 21, "level": 2}}], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Contract \\| a amount: UGX Response  \n3,710,138,890 The Accounting  \nOfficer explained that  \nthis was due to the  \nAmount paid to delayed centralized  \ninspection procurement and also  \n\\|  \ndate: UGX for the contractor \nnot  \n1,113,041,667 having manpower at  \nthe time since he had  \nso many contracts to  \nhandle.  \nThe funds were re-  \nvoted late in June  \n2023.  \nAccounting The  \nUpgrade of The start date of the \nofficer should liaise project was \nwith the MoFPED to Kidubuli HC II 03/01/2023 and the  \nthat funds are ensure  \nto HC IH end date was  \nreleased on time SO", "metadata": {"headings": [{"headings_0": {"content": "block", "page": 21, "level": 3}}, {"headings_1": {"content": "SERVICES Br =", "page": 21, "level": 2}}, [{"headings_0": {"content": "block", "page": 21, "level": 3}}, {"headings_1": {"content": "SERVICES Br =", "page": 21, "level": 2}}], [{"headings_0": {"content": "block", "page": 21, "level": 3}}, {"headings_1": {"content": "SERVICES Br =", "page": 21, "level": 2}}], [{"headings_0": {"content": "block", "page": 21, "level": 3}}, {"headings_1": {"content": "SERVICES Br =", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "03/07/2024.", "metadata": {"headings": [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "that contractors are = Kaum with : the availed ;  \nSub-coun w Construction works  \nnecessary funding so & were behind  \nthat-they carrstart up \\_\\|  \nConstruction schedule. \nof  \nthe projects on time. a new facility in  \nKiiko TC at Kiko The workers were not  \nTown Council on site. \nbudget had not yet  \n4 \nbeen approved by the \n\\| time of audit. \n\\| \\| \\| ai j \\| Be the [amside", "metadata": {"headings": [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}, [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}], [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}], [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}], [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}], [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u2018the", "metadata": {"headings": [{"headings_0": {"content": "\u2018the", "page": 22, "level": 3}}, {"headings_1": {"content": "03/07/2024.", "page": 21, "level": 2}}], "page": 22, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Healthy", "metadata": {"headings": [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}], "page": 22, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "facility  \n\\| \n3.3 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. \nIn the year under review, the District received education development grant of UGX.471,769,139 for the construction of four (4) classroom blocks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1Positive observations  \nI noted the following areas were management had commendable performance; \n\u00b0 All the projects/programs under the Education Development Grant were screened for likely environmental and social impacts, had environment and social management plans and implemented the prescribed mitigation measures  \nThe Local Government incorporated education development grants project activities into the district plans and budgetary framework.  \nBudget allocations of Education Development grant revealed that both capital expenditure and investment service costs were allocated consistently with the", "metadata": {"headings": [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}, [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}], [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}], [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}], [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}], [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}], "page": 22, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The annual approved work plans, budget and IFMS payment files noted that the entity did not spend any funds on ineligible activities contrary to the guidelines. There were no diversions to activities outside approved Education Development grant work plan.  \nThe entity work plans, budgets, progress reports and procurement records revealed that the did not  \nfunds \n\u201c- projects/programs submitted their monthly financial reports to the AO\u2019for onward submission to the MoES.  \n0 SFG Projects/programs were reviewed by the Internal auditor.  \n000 \nAll the 4 projects were duly monitored by the LG during their project cycle. All projects implemented the recommendations made by the DLG.  \nAll payment certificates were reviewed and certified by the Internal Auditor. \n3.3.2Areas of Improvement  \nI noted the following areas where the District needs improvement; \n3.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}, [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Selection of schools/ projects for Education Development grant  \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nThe Accounting Officer acknowledged the observation and pledged to in place and maintains an up to date register of education facilities and their condition. \nRecommendation  \nThe Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained. \nb) Absorption of Education Development grant  \nOut of the UGX.471,769,139 released, UGX. 465,499,110 had been spent by the end of the year, resulting in an under absorption of UGX. 6,270,029, as indicated in the table below; \nFunds released Expenditure (UGX) Unspent (UGX) % of funds", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}, [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}]], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "absorbed", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "62,000", "metadata": {"headings": [{"headings_0": {"content": "62,000", "page": 23, "level": 4}}, {"headings_1": {"content": "absorbed", "page": 23, "level": 3}}], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\_ a7 \\_ 7esnas. 2265460000. \\| 8, \nUnder affects service as activities will not be", "metadata": {"headings": [{"headings_0": {"content": "62,000", "page": 23, "level": 4}}, {"headings_1": {"content": "absorbed", "page": 23, "level": 3}}, [{"headings_0": {"content": "62,000", "page": 23, "level": 4}}, {"headings_1": {"content": "absorbed", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- time, cost and functionality;-and ascertain the cause and likely- impact: of-the exceptions observed. The following was observed;  \nSN\\| Project Inspection Pictorial Evidence Recommendation(s) Remarks", "metadata": {"headings": [{"headings_0": {"content": "62,000", "page": 23, "level": 4}}, {"headings_1": {"content": "absorbed", "page": 23, "level": 3}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "62,000", "page": 23, "level": 4}}, {"headings_1": {"content": "absorbed", "page": 23, "level": 3}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 24, "level": 2}}, {"headings_1": {"content": "62,000", "page": 23, "level": 4}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 24, "level": 2}}, {"headings_1": {"content": "(Time,", "page": 24, "level": 2}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Cost \nand Functionalit Construction e At the time \nThe Accounting Officer of a 2 of \nshould correct the classroom inspection, \ndefects in the classroom block Bunyonyi works were \nblock before retention is Primary School substantially \npaid out.", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}, [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}]], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "completed", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 24, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 24, "level": 2}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Contractor: but cracks Kibiito Civil were Works Ltd beginning to develop on Contract the floor of amount: UGX the", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 24, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 24, "level": 2}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "105,847,888", "metadata": {"headings": [{"headings_0": {"content": "105,847,888", "page": 24, "level": 8}}, {"headings_1": {"content": "completed", "page": 24, "level": 2}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "classroom.  \ne Shelves were Amount paid not included to inspection yet they date: UGX were 103,201,691 provided for in the BOQs. \nManagement Response  \nThe Accounting Officer explained that in most structures with cement screed floors, cracks have become a common", "metadata": {"headings": [{"headings_0": {"content": "105,847,888", "page": 24, "level": 8}}, {"headings_1": {"content": "completed", "page": 24, "level": 2}}, [{"headings_0": {"content": "105,847,888", "page": 24, "level": 8}}, {"headings_1": {"content": "completed", "page": 24, "level": 2}}]], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "phenomenon,", "metadata": {"headings": [{"headings_0": {"content": "phenomenon,", "page": 24, "level": 8}}, {"headings_1": {"content": "105,847,888", "page": 24, "level": 8}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - 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Copy", "type": "heading"}}, {"content": "awoodeq \u2018uouawouUsyd aunjeu 41 ey} asn pelyWou 40}924}U09", "metadata": {"headings": [{"headings_0": {"content": "awoodeq \u2018uouawouUsyd aunjeu 41 ey} asn pelyWou 40}924}U09", "page": 25, "level": 1}}, {"headings_1": {"content": "ay \u2018uonoedsul paje}dwoo padojanap Wwoo.sse|> Wwoo.sse|d Aopejsiyes Apeauje Burdojaasp suolpes J00]} Juswsbeuen]", "page": 25, "level": 1}}], "page": 25, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 We jo uo jo", "metadata": {"headings": [{"headings_0": {"content": "awoodeq \u2018uouawouUsyd aunjeu 41 ey} asn pelyWou 40}924}U09", "page": 25, "level": 1}}, {"headings_1": {"content": "ay \u2018uonoedsul paje}dwoo padojanap Wwoo.sse|> Wwoo.sse|d Aopejsiyes Apeauje Burdojaasp suolpes J00]} Juswsbeuen]", "page": 25, "level": 1}}], "page": 25, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "UEALUU e EY", "metadata": {"headings": [{"headings_0": {"content": "UEALUU e EY", "page": 25, "level": 3}}, {"headings_1": {"content": "awoodeq \u2018uouawouUsyd aunjeu 41 ey} asn pelyWou 40}924}U09", "page": 25, "level": 1}}], "page": 25, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "metadata": {"headings": [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], "page": 25, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "189140 JUSWE) SI ain \u2018quawad 0\\} JO spajep JO se \u00ae jo say au\\} pua \nuolon44jsuoz WOOJSSe\\|D 10PE.1NUOI e19BuaIe UOIPN.AISUOI Zst 6'9bz'00TXON \nZ ye Aewud XON pied uomedsul \ne PENUOY :Nunowe zes\u2019sor junowy 2014 Inn JooyaS P\\}\u00a5] :o]ep \njo N \u2018OD 0\\} S6 \nConstruction e At -the- -time 7  \nThe Accounting Officer ..-  \nfi  \nof Kyanyawara of ae  \nshould correct the Primary School inspection, cH  \ndefects in the classroom works were a  \nblock before retention is Contractor: substantially FY  \npaid out.  \nKagu completed. FN  \nConstructions  \nee.  \nLd \nI  \ne Shelves were  \nth not included  \nC\u00e9titract  \namount: UGX \u2014\\_ they  \n1 mn  \nprovided for  \nAmount paid in the BOQs.  \nto inspection  \nThe Accounting :  \ndate: UGX  \nOfficer explained", "metadata": {"headings": [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}, [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Ss", "metadata": {"headings": [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], "page": 26, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "that the shelves were converted for metallic fold door since the structure was meant to serve as a multipurpose hall. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. T have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}]], "page": 26, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u00b0 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 ISSAIs 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": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], "page": 27, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. oe Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG internal control. o Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. \u00a9 Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate. o Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that T identify during my audit. OTHER REPORTING-RESPONSIBILITIES 2008, 1 repent In accordance with Section 19 (1) of the National Audit Act, I to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in", "metadata": {"headings": [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}]], "page": 27, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 28, "level": 2}}, {"headings_1": {"content": "Ss", "page": 26, "level": 3}}], "page": 28, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and \n4,2 \u00ab Observations  \nun \nI noted the following areas were the District had commendable performance;  \nAll the 52 parishes in Kabarole District were included in the Parish Development \u00b0", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 28, "level": 2}}, {"headings_1": {"content": "Ss", "page": 26, "level": 3}}, [{"headings_0": {"content": "beneficiaries.", "page": 28, "level": 2}}, {"headings_1": {"content": "Ss", "page": 26, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 28, "level": 2}}, {"headings_1": {"content": "Ss", "page": 26, "level": 3}}]], "page": 28, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Model.", "metadata": {"headings": [{"headings_0": {"content": "Model.", "page": 29, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 28, "level": 2}}], "page": 29, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "0 All the 52 SACCOs were funded.  \n52 parishes received PRF equal to ugx 100 million as allocated. 0 \nPRF was disbursed to all the PDM SACCOs 808 \n0 All the SACCOs received PRF in their respective quarters.  \nThe PDM implementation team was fully constituted and also prepared quarterly o", "metadata": {"headings": [{"headings_0": {"content": "Model.", "page": 29, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 28, "level": 2}}, [{"headings_0": {"content": "Model.", "page": 29, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Model.", "page": 29, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "performance reports with evidence of mobilisation and sensitization of the various stake holders, support continuous formation of PDM enterprise groups and training of the PDM enterprise groups and SACCOs.  \nA team of Local experts was trained, which constituted all the cadres who continuously sensitized and mobilized communities towards the PDM at Parish Level.  \nTraining of households and enterprise group leaders was carried out in all parishes which include business education to the subsistence households in order to ensure a paradigm shift.  \nAll the 10 sampled SACCOs were registered under the Cooperative Societies Act. PRF was transferred to all SACCOs after PRF financing agreements have been signed with the Accounting Officer.  \nAll the 10 sampled PDM SACCOs held General meetings; leadership vetting committee was elected and inaugurated following the PDM SACCO byelaws as well as training of PDM SACCO members.  \nAll the 10 sampled PDM SACCOs had included the bank account opening resolution in their minutes, bank accounts were opened in the bank approved from the board resolutions, signatories to the bank account are the same as the ones approved and signatories were authorizing payments to PRF beneficiaries. All the enterprise groups in the 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub-County as a Community Based", "metadata": {"headings": [{"headings_0": {"content": "Model.", "page": 29, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 28, "level": 2}}], "page": 29, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Organisations.", "metadata": {"headings": [{"headings_0": {"content": "Organisations.", "page": 29, "level": 3}}, {"headings_1": {"content": "Model.", "page": 29, "level": 3}}], "page": 29, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Wealth ranking was carried out at village and parish level by the CDO, Parish Chief and LC 1 chairpersons which enabled identification of subsistence households to find out the poor and the rich.  \nPDM administrative and coordination funds was appropriately utilised with supporting documents attached.  \nBeneficiaries in the 10 sampled parishes followed the stipulated loan application and approval process where beneficiaries who accessed loans were vetted by \n4.3.1.1 Alignment-of the District Budgets to the PDM", "metadata": {"headings": [{"headings_0": {"content": "Organisations.", "page": 29, "level": 3}}, {"headings_1": {"content": "Model.", "page": 29, "level": 3}}, [{"headings_0": {"content": "Organisations.", "page": 29, "level": 3}}, {"headings_1": {"content": "Model.", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ander", "metadata": {"headings": [{"headings_0": {"content": "ander", "page": 30, "level": 2}}, {"headings_1": {"content": "Organisations.", "page": 29, "level": 3}}], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF)  \nPDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that none of priorities received from 11 Sub Counties and 4 Town Councils; were incorporated in the entity\u2019s budget/work plan. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained the guidelines requiring priorities from lower local governments to be incorporated into the budgets and work plans of higher local governments were issued in October 2022, long after the budgets and work plans for the financial year under review is 2022/23, whose budget and work plan is being audited, were passed i.e. in May 2022.", "metadata": {"headings": [{"headings_0": {"content": "ander", "page": 30, "level": 2}}, {"headings_1": {"content": "Organisations.", "page": 29, "level": 3}}, [{"headings_0": {"content": "ander", "page": 30, "level": 2}}, {"headings_1": {"content": "Organisations.", "page": 29, "level": 3}}], [{"headings_0": {"content": "ander", "page": 30, "level": 2}}, {"headings_1": {"content": "Organisations.", "page": 29, "level": 3}}], [{"headings_0": {"content": "ander", "page": 30, "level": 2}}, {"headings_1": {"content": "Organisations.", "page": 29, "level": 3}}]], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "ander", "page": 30, "level": 2}}], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \n4.3.1.2 Delayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "ander", "page": 30, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "ander", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the \nQaurter Date of  \nNo. of PDM SACCOs paid on the\\} \nAmount paid on the release date date  \n1 Nov 2022  \n51 1,275,000,000 4\" Jan 2023", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. 25,000,000 30\" May 2023", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "52 \\| 2,600,000,000 \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation  \nThe Accounting Officer should liaise with MoFPED for timely release of funds to enable timely implementation of program activities. \n4.4", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Review 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\"\u00b0 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 o  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "oe 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 \n", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}]], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Each Parish shall have a PDM-SACCO-and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "IT reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN\\| Governance Observations een Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}]], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Parish  \noe PDCs were fully The Accounting The Accounting Development constituted. Officer explained Officer should Committees  \ne Out of 10 PDCs, that funding for ensure that the PDC (PDC)  \nonly 2 held all recurrent/  \nmobilizes the the 4 quarterly administrative costs community,", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 32, "level": 2}}, {"headings_1": {"content": "Response", "page": 32, "level": 2}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "of running PDM was \\| identifies  \noe Parish priorities not adequate. This development  \nand action plans affected the funding priorities, monitors for the FY of PDC activities. resource utilization 2022/2023 were And implementing and hold meetings not prepared by its core activities, quarterly regardless 4 PDCs.  \nsuch as mobilizing of the limited \u00b0 All PDCs the community. funding. prepared", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 32, "level": 2}}, {"headings_1": {"content": "Response", "page": 32, "level": 2}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Identifying", "metadata": {"headings": [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "quarterly  \ndevelopment performance priorities, making reports. action plans, and oe 10 PDCs received monitoring resource funding of UGX. utilization were not 500,000 each for adequately carried the PDC out.  \nactivities.  \nAppendix 4 \n", "metadata": {"headings": [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}, [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}]], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. SACCO eAll the 10 SACCOs \\| The Accounting The Accounting Committees constituted the Officer explained Officer should and Sub supervisory, executive that there was a ensure all the Committees committees as well as rush by some subcommittees are the Loan, however, stakeholders to vetted and put in Production, Marketing, quicken the process place in preparation Business Development of disbursing the for their forth", "metadata": {"headings": [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "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 members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed 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; \nNature of Observations Management I Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}, [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], "page": 33, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Licensing of All the 10 sampled The Accounting The secretariat should PDM SACCOs SACCOs were not Officer explained ensure that the Under \nthe licensed to take on that there has been guidance for licensing Microfinance the business of no guidance from PDM SACCOs to take Institutions lending  \nMoney Lenders Microfinance \nunder PDM secretariat as on business of lending far as licensing is under Microfinance Act \nInstitutions money concerned. Any Institutions Money lenders act as issue relating to Lenders Act is issued detailed in PDM SACCOs to them. Appendix 6 \nspending money on reguilarizing and As a result, aligning with enforcement \nof \nFailure to update General Meeting \\| well--- -- as: holding PDM  \nmember when they update General meeting to registers may result the members' update the PDM to extending PRF register.  \nmember register. This loans to ineligible  \nalso calls for \nbeneficiaries leading  \ncontinuous training of to failure to achieve  \nthe SACCO board. \npillar objectives. \n4.4.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}, [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], "page": 34, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 34, "level": 3}}, {"headings_1": {"content": "Response", "page": 33, "level": 2}}], "page": 34, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 34, "level": 3}}, {"headings_1": {"content": "Response", "page": 33, "level": 2}}], "page": 34, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}, {"headings_1": {"content": "SACCO.", "page": 34, "level": 3}}], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "flagship projects that since there was pressure diligence\u201d when were inconsistent with to make sure the money the Parishes the LG selected priority is disbursed without select flagship commodities. carrying out due projects that 059 out of 158 farmer diligence on business are within enterprise/households plans being funded. priority list implemented projects before that are not from the \ndisbursing out priority commodity list.  \nmoney.  \nDetails are in  \nAppendix 8 \nFailure to select and implement prioritized projects may undermine achievement of the pillar \\_", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}, {"headings_1": {"content": "SACCO.", "page": 34, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}, {"headings_1": {"content": "SACCO.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}, {"headings_1": {"content": "SACCO.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 35, "level": 1}}, {"headings_1": {"content": "Projects", "page": 35, "level": 2}}], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2, Insurance oAll the 20 PRF\\| The Accounting Officer The Policy for beneficiaries who explained that the Accounting", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 35, "level": 1}}, {"headings_1": {"content": "Projects", "page": 35, "level": 2}}], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Farming", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 35, "level": 1}}], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "carried out farming National PDM secretariat Officer should Enterprises enterprises in 10 PDM has not provided sensitize the SACCOs did not obtain guidance on farmers farmers about agricultural insurance accessing an insurance the benefits of policies from UAIS. \\| policy. A lot of resistance insurance and Refer to Appendix 9 is received from the \\| also the executive if PDM \\| secretariat Lack of recourse in form beneficiaries are advised should provide of insurance will expose on acquiring what the guidance on the farming enterprises farmers may consider farmers  \nto the adverse effects of irrelevant yet necessary accessing an climate change and may to manage risks. We insurance result into failure to await the PDM policy to make recover the loan funds. secretariat to guide. It sure that all should be noted that in the farmers the SACCO, there is a get reliable need to save, but it was insurance to put aside until more avoid  \nguidance is given. uncertainties \nAppendices  \nAppendix 1: Performance of Local Revenue \nNo Source  \nApproved budget Actual Collections Variance ' Tax Revenues : m Local Services Tax  \n80,147,000 100,815,950 -20,668,950 Land fees 40,000,000 15,454,000 24,546,000 Business Licenses 70,000,000 15,000,000 41,416,150 63,291,038 28,583,850 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 35, "level": 1}}, [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 35, "level": 1}}], [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "-48,291,038", "metadata": {"headings": [{"headings_0": {"content": "-48,291,038", "page": 36, "level": 2}}, {"headings_1": {"content": "Farming", "page": 35, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Non-Tax Revenues  \nInvestment Income 1 40,000,000 144,186,500 -4,186,500 Rent 79,200,000 142,541,731 -63,341,731 Other property income (disposal of assets) 30,000,000", "metadata": {"headings": [{"headings_0": {"content": "-48,291,038", "page": 36, "level": 2}}, {"headings_1": {"content": "Farming", "page": 35, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "30,000,000", "metadata": {"headings": [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "-48,291,038", "page": 36, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Sale of goods and services  \n225,000,000 111,443,400 1 13,556,600 Admin fees and licenses  \nTotal \nAppendix 2: Implementation of planned outputs (a): Fully implemented out-puts \n60,000,000 10,000 59,990,000", "metadata": {"headings": [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "-48,291,038", "page": 36, "level": 2}}, [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "-48,291,038", "page": 36, "level": 2}}], [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "-48,291,038", "page": 36, "level": 2}}]], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "eg 619,158,769 120,188,231", "metadata": {"headings": [{"headings_0": {"content": "eg 619,158,769 120,188,231", "page": 36, "level": 3}}, {"headings_1": {"content": "30,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "739,347,000", "metadata": {"headings": [{"headings_0": {"content": "739,347,000", "page": 36, "level": 2}}, {"headings_1": {"content": "eg 619,158,769 120,188,231", "page": 36, "level": 3}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "No Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "739,347,000", "page": 36, "level": 2}}, {"headings_1": {"content": "eg 619,158,769 120,188,231", "page": 36, "level": 3}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully ; Out-put expenditure activities in\\| implemented \\| the out-put activities \\| = UGX \\|", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. HUMAN CAPITAL Education,Sports 1202010801-Basic Requirements 320162-Capitation (Primary) 422,094,395 4  \n4 DEVELOPMENT and skills  \nand Minimum standards met by  \nschools and training institutions\n2. AGRO- Institutional . 01060204-Institutional 000006-Planning and 621,498,167 9 9 INDUSTRIALIZATI Strengthening and coordination & management Budgeting services  \nON Coordination strengthened  \n01060101-Institutional  \n\u00b0", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "coordination strengthened \nINTEGRATED  \n09040106-Community access & Saat a en 238,105,446 1  \n1 TRANSPORT Transport Asset feeder roads constructed &  \nINFRASTRUCTURE Management maintained to facilitate market Maintenance  \n\\_ AND SERVICES access \n1,281,698,008 14 \n33 \n(b): Partially Implemented out-puts \nNo Program  \nSub-program PIAP-Outs \nBudget Out-put Total Out-put Total No \\| Number of No of partially no expenditure activities fully implemented activities that UGX in the implemente activities were", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}, [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}]], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. \\| output d activities implemented Human Capital Population Health, 1203010502- 320033-Outpatient 1,284,523,805 3 0 3 0 Management Safety and \"Reduced morbidity Services", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "and mottality due to HIV/AIDS, TB and malaria and other \ncommunicable diseases \n1202010801-Basic 320158-Capitation 1,113,041,667 1 0 4 0 Education, Sports Require nents and (Secondary)  \nMinimum standards  \nand skills  \nmet by schools and  \ntraining institutions", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}, [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}], [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. GOVERNANCE AND \\| Institutional 16060502- 000014- 168,617,402 1 0 1 0 SECURITY Coordination Administrative Administrative and", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "support services Support Services enhanced \nAppendix 3: Utilization of the wage budget \n=  \n2,566,182,874 \\|5 0 5 0", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}, [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}], [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Department", "metadata": {"headings": [{"headings_0": {"content": "Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Approved budget Supplementary Revised Budget Release + Expenditure - Unspent Administration 2,042,645,249 77,600,000 2,120,245,249 2,120,245,249 1,860,519,158 259,726,091 Community Based Services 200,000,300 = 200,000,000 200,000,000 138,154,266 61,845,734 Education  \n6,438,647,343 569,743,453 7,008,390,796 7,008,390,796 5,665,945,480 1,342,445,316 + Finance 216,001,300 - 216,001,000 \\_\\_216,001,000 168,486,513 47,514,487 \\| \\|  \nHealth", "metadata": {"headings": [{"headings_0": {"content": "Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "metadata": {"headings": [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "- \nInternal Audit 40,000,000 - 40,000,000 \\_40,000,000 31,831,258 8,168,742 Natural Resources 273,400,900 88,000,000 361,400,000 361,400,000 360,682,308 717,692 [\\| Planning \\_\\_ 56,000,000 - 56,000,000 55,999,997 13,857,924 42,142,073 Production and Marketing \\_\\_1,103,655,328 \\| 336,111,332 1,439,766,660 1,439,766,660 1,194,664,420 245,102,240 \n34 \nRoads and Engineering 255,692,000  \n255,692,000 255,692,000 193,287,084 62,404,916 Statutory bodies 197,673,000 197,673,000 197,673,000 194,203,204 3,469,796 Trade, Industry and Local  \nDevelopment 86,346,929 86,346,929 86,346,929 43,307,520 43,039,409 Water 75,000,000 - 75,000,000 75,000,000 51,796,716 23,203,284 Grand Total  \n14,689,607,946 1,446,780,716 16,136,388,662 16,136,388,659 13,996,608,879 2,139,779,780 \nAppendix 4: Functionality of the Parish Development Committees (PDC) \nSN Does the membership Were Did the PDC Did the PDC Were  \nHow much Remarks of the Parish quarterly prepare parish prepare parish quarterly funding was Development \nmeetings priorities and 5 year plan performance received for committee (PDC) held? action plans for  \nreports the PDC include those the FY prepared? activities? stipulated in the 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}, [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines?", "metadata": {"headings": [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], "page": 38, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Yes \n2 No No Yes 500,000 They were not aware of the Priorities.  \n2 Yes \nOnly 2 No No Yes 500,000 They were not aware of the held \nPriorities. \n3 Yes \nOnly 2 Yes Yes Yes 500,000 Inadequate funding to carry out held quarterly meetings. 4 No  \nYes Yes Yes Yes 500,000 One of the PDC member left the", "metadata": {"headings": [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "parish.", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], "page": 38, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "5 Yes  \nNo No Yes 500,000 Only two quarters where funded 6 Yes 7 Yes No \n2 Yes Only 2 Yes held  \n8 \n500,000  \nInadequate funding to carry out PDC activities.  \n500,000  \nOnly two quarters where funded \n500,000  \nOnly two quarters where funded Yes  \n500,000 \n\\| Only two quarters where funded Yes  \n500,000  \nOnly two quarters where funded \n35 \nAppendix 5: Non functionality of SACCO committees and sub committees \nVote Name Supervisory Executive Committee Loan Sub committee Production sub Marketing sub Business  \nFinance and Rema Nam of committee  \nCommittee Committee Development investment sub rks e SACCO  \nservices sub Committee", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}, [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Committee Was it\\|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 Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ ed? ee ed? ee ed? ee ed? ee ed? ee ed? ee ed? ee (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio nal? nal? nal? nal? nal? nal? nal? (operati (operati (operati (operati (operati (operati (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operatio operatio operatio operatio operatio operatio operatio nal) nal) nal) nal) nal) nal) nal) Kabar Kicuna- Yes Yes Yes Yes Yes Yes No No No No No No No No ole Rwengaj \\| DLG u PDM SACCO Kabar Kidubuli Yes Yes Yes Yes Yes Yes No No No No No \\| No No No ole 2 DLG Rwengaj SACCO \\| \\| u PDM = Kabar Busoro- Yes Yes Yes Yes Yes Yes No Tr Re No No No No No ole Busoro DLG PDM SACCO Kabar Kaswa- Yes Yes Yes Yes Yes Yes No No No No No No No No ole Busoro aS PDM SACCO No L Kabar Mabaale Yes Yes Yes Yes Yes Yes No No No No No No No i ole = : DLG Kicwam ba PDM rie SACCO He nis Kabar Yes Yes Yes Yes Yes Yes No No No No No No ole = DLG Kicwam ba PDM SACCO Kabar Nyakitok Yes Yes Yes Yes Yes Yes No No No No No No No No ole oli- 36 DLG Kakangu ra PDM SACCO Kabar Kibwa- Yes Yes Yes Yes Yes Yes No No No No No No No No ole Karangu DLG ra PDM \\| SACCO Kabar Kiseru- Yes Yes Yes Yes Yes Yes No No No No No No No No ole Mugusu DLG PDM SACCO Kabar Kibende Yes Yes Yes Yes Yes Yes No No No No No No No No ole -Mugusu DLG PDM SACCO Appendix 6: Transfer of PRF to un-licensed SACCOs SN. Vote Name Parish Name Name of SACCO Is the SACCO Remarks registered under Microfinance Institutions money lenders act 2016? m Kabarole DLG Kicuna Parish (Yes/No) Kicuna- Rwengaju PDM SACCO No SACCO is registered under the Cooperative Societies Act. 177\" Kabarole DLG Kidubuli Parish Kidubuli- Rwengaju PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}, [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SACCO is registered under the Cooperative Societies Act Kabarole DLG Kaswa Parish  \nKaswa- Busoro PDM SACCO  \nNo SACCO is registered under the Cooperative Societies Act Kabarole DLG Mabale Parish  \nMabaale- Kicwamba PDM SACCO No  \nSACCO is registered under the Cooperative Societies Act Kabarole DLG Kihondo Parish Kihondo-Kicwamba PDM SACCO No  \nSACCO is registered under the Cooperative Societies Act Kabarole DLG Nyakitokoli Parish Nyakitokoli- Kakangura PDM SACCO No  \nSACCO is registered under the Cooperative Societies Act Kabarole DLG Kibwa Parish  \nKibwa-Karangura PDM SACCO  \nNo SACCO is registered under the Cooperative Societies Act Kabarole DLG Kiseru Ward  \nKiseru-Mugusu PDM SACCO  \nNo SACCO is registered under the Cooperative Societies Act Kabarole DLG Kidede ward  \nKibende-Mugusu PDM SACCO  \nNo SACCO is registered under the Cooperative Societies Act \n37 \nAppendix 7: Failure to update Enterprise end Household registers making up the SACCO \nSN Vote Name Parish Name Name of SACCO  \nNumber of PDM Does SACCO maintain updated enterprise and enterprises House hold registers  \nil Kabarole DLG Kicuna Parish Kicuna- Rwengaju PDM SACCO 22  \nYes  \n2 Kabarole DLG Kidubuli Parish \\| Kidubuli- Rwengaju PDM SACCO  \nYes  \n3 Kabarole DLG Busoro Parish \\| Busoro- Busoro PDM SACCO 16  \nYes  \n4 Kabarole DLG Kaswa Parish \\| Kaswa- Busoro PDM SACCO 18  \nNo  \n5 Kabarole DLG Mabale Parish Mabaale- Kicwamba PDM SACCO  \nYes  \n6 Kabarole DLG Kihondo Parish Kihondo-Kicwamba PDM SACCO 18  \nYes  \n7 Kabarole DLG Nyakitokoli Parish Nyakitokoli- Kakangura PDM 14  \nNo  \na  \nSACCO \n8 Kabarole Kibwa Parish Kibwa-Karangura PDM SACCO 12  \nNo 9 Kabarole DLG Kiseru Ward \\| Kiseru-Mugusu PDM SACCO 10  \nYes 10 Kabarole DLG Kidede ward \\| Kibende-Mugusu PDM SACCO \\| 9  \nYes \nSN Vote Name Parish Name Name of SACCO List of flagship Are the How many Number of How many How many of projects per flagship enterprises PDM of the the farming SACCO projects are enterprises enterprises enterprises are consistent implementing are from the with the flagship farming priority priority projects  \nenterprises commodity list commodities \nselected by  \nthe LG?  \n1 Kabarole DLG Kicuna Parish \\| Kicuna- Rwengaju \\|- Banana No 12 22 22 12 PDM SACCO - Dairy", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}, [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}]], "page": 40, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Goat I\n- Poultry  \n2 Kabarole DLG Kidubuli Parish Kidubuli- Rwengaju \\|- Dairy No 10 28 128 20 PDM SACCO - Banana", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Growing", "metadata": {"headings": [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}, {"headings_1": {"content": "parish.", "page": 38, "level": 2}}], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Goat - \n", "metadata": {"headings": [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}, {"headings_1": {"content": "parish.", "page": 38, "level": 2}}, [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}, {"headings_1": {"content": "parish.", "page": 38, "level": 2}}]], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Vegetable \\|", "metadata": {"headings": [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}, {"headings_1": {"content": "parish.", "page": 38, "level": 2}}], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Pager", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "3 Kabarole DLG Busoro Parish Busoro- Busoro PDM - Banana No 5 16 16 14 \n38 \nSACCO - Diary", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry\n- Piggery Goat  \n-\\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "4 Kabarole DLG Kaswa Parish Kaswa- Busoro PDM - Trish growing No 11 SACCO - Piggery", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Goat\n- Dairy\n- Poultry  \n5 Kabarole DLG Mabale Parish Mabaale- Kicwamba - Onions No PDM SACCO - Piggery  \nBanana  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "- Poultry\n- Eggs  \n6 Kabarole DLG Kihondo Parish Kihondo-Kicwamba - Piggery No PDM SACCO Vegetable  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nBanana -", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry Dai  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \n7 Kabarole DLG Nyakitokoli Nyakitokoli- - Coffee No Parish Kakangura PDM Goat  \n- \nSACCO  \nBanana - \n", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Bee keeping \\_Irish  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "8 Kabarole DLG Kibwa Parish Kibwa-Karangura - Irish No PDM SACCO - Cowpeas  \nGoat  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Piggery Garlic  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \ncoffee - \n9 Kabarole DLG Kiseru Ward Kiseru-Mugusu PDM - Dairy No SACCO  \nBanana  \n- \n", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry\n- Piggery te. - Beans feet  \n10 Kabarole DLG Kidede ward Kibende-Mugusu - Poultry No PDM SACCO Onion  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Dairy Banana -", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "39 \n10 11 10  \n18 10 14 14 11 12 \n10 10", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}], "table_of_contents": []}