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

{"paragraphs": [{"content": "nay ee  \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KABERAMAIDO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [[], []], "page": 1, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 1, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TABLE OF CONTENTS \nLIE: OT ET iii nn a nn I ee nn \n\\|  \n1 \nee ee ee a eee eer TORR re a EEE IE 1 TS TU a ree ge ene re cece neem ee i \n10 Implemenlatisn OF tite Apktevzed Budaak,.  \ni \nrary cers sons cans cay cera ners nenn men \n2.0 Management of the Government Salary Payroll  \n9 \n......ccccccccsscccsseeesseceeeeeeeeseeeesesensteuens \nPSU  \n12 \nET REIHE SEE \n34 Un&upperterl Reseivablasi  \n12 \nae cn ana ann nun eens vice ccs da m an ann nn enmernnananins \nIE en 12 TEE EEE TE en EEE \n4.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS)... 12 \nab Dean MAINE  \n27 \neen ee \n6.0  \nImplementation of the Uganda Road Fund (URF) ...ccccccccccceeceeeeeeeeeeeeeeeseeeeeecnseeuees 30 \nIL P NEED 31 a En a a Gene RETTET \nManagement's Responsibility for the Financial StateMents..........ccccccccsseeseceecceeeeeeeeeessseess 32 Auditor\u2019s Responsibility for the Audit of Financial Statements. ..ueesessneeennennnnnennnnnnnennnnnennnnn 32 \nOther Reporting Responsibilities  \n33 \nweiss cswencavnes ccc cass ctaeccedctassassssse0nesecrenneesancereenenennncencenarers \nRepart an the Audit oF Compliance with Legislation  \n33 \n\u201eneun ann nn un un m sswcanenven \n7.0  \nImplementation of the Parish Development Model .......cccccccceeeeeeeeeeeeeseeeneeeesensesaneas 33 \nPICNICS  \n46 \nee EEE EEE EEE \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 3, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 4}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "District Local Government \nGoU Government of Uganda  \nHCMS Human Capital Management System \nICT \n\\_ Information and Communication Technology \nINTOSAI International of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}, [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}], [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}], [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}], [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Organization Institutions _", "metadata": {"headings": [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\_\\| Integrated Personnel and Payroll system  \nISSAIs \\_International Standards of Supreme Audit Institutions LGFAM Local Government Financial and Accounting Manual, 2007. \nLGFAR \nLocal Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}, [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}], [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}], [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Local Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "LLG \\| Local Governments \n> Lower \n\\| LR Local Revenue  \n\\| MDAs\\_ Ministries, Departments and Agencies \\|  \n\\| MoES \\_ Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}, [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}], [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoFPED .", "metadata": {"headings": [{"headings_0": {"content": "MoFPED .", "page": 4, "level": 5}}, {"headings_1": {"content": "Organization Institutions _", "page": 4, "level": 5}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\\\\\_Ministry\\_of Finance, \nPlanning and Economic Development =", "metadata": {"headings": [{"headings_0": {"content": "MoFPED .", "page": 4, "level": 5}}, {"headings_1": {"content": "Organization Institutions _", "page": 4, "level": 5}}, [{"headings_0": {"content": "MoFPED .", "page": 4, "level": 5}}, {"headings_1": {"content": "Organization Institutions _", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoGLSD.", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Ministry of Gender, Labour and Social Development  \n\\|  \n\\| \n\\|  \nMoLG Ministry of Government. \nLocal \nNAA \\| Audit Act \n. National  \n,  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}, [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}], [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}], [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}], [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "'NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD.", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_OAG of the Auditor \n: Office \\_ General  \n\\| PBS Program Budgeting System  \nPcA \\| Payroll Consults Africa  \nPDMS Payroll Deduction Management System", "metadata": {"headings": [{"headings_0": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD.", "page": 4, "level": 2}}, [{"headings_0": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD.", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDU", "metadata": {"headings": [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Procurement & Disposal Unit  \n; Public Finance Management Act \nPFMR \u201aPublic Finance Management \n\\| Regulations \\| \nPPDA Public & Disposal of Public Assets \n\\| Procurement \\|", "metadata": {"headings": [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}, [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}], [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}], [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}], [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "PDU", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TSA \\| Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TSSA | Treasury Sub Single Account", "metadata": {"headings": [{"headings_0": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Uganda Banker's Association UBA \nUCF \n\\_ Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, [{"headings_0": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}], [{"headings_0": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UCLA", "metadata": {"headings": [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Consumer and Lender's Association \\_ \nUgIFT \n\\_ Uganda Intergovernmental Fiscal Transfers Program for Results UCX Uganda Shilling \nUSMID \n\\_ Uganda Support to Municipal infrastructure Development. \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KABERAMAIDO DISTRICT LOCAL", "metadata": {"headings": [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}, [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}], [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}], [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}], [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}], [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 5, "level": 2}}, {"headings_1": {"content": "UCLA", "page": 4, "level": 5}}], "page": 5, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u00b0 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Kaberamaido 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 Kaberamaido 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": "GOVERNMENT", "page": 5, "level": 2}}, {"headings_1": {"content": "UCLA", "page": 4, "level": 5}}, [{"headings_0": {"content": "GOVERNMENT", "page": 5, "level": 2}}, {"headings_1": {"content": "UCLA", "page": 4, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 5, "level": 2}}, {"headings_1": {"content": "UCLA", "page": 4, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 5, "level": 2}}, {"headings_1": {"content": "UCLA", "page": 4, "level": 5}}]], "page": 5, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}], "page": 7, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.2 Performance of GOU warrants  \nThe District had an approved budget of UGX.23,388,789,654 to  \nimplement the various programmes, out of which UGX.22,915,150,172 The  \nAccounting was warranted resulting in a shortfall of UGX.473,639,482 representing Officer should liaise 98% performance.  \nwith the MoFPED to ensure adequate The performance of warrants for each of the programmes is shown in the release of budgeted table below; funds. \nProgramme Approved \\| Warrants I% budget  \nfunding \nAgro- Industrialization 1,275,710,324 \\_1,275,710.324 100% Natural Resources, 768,455,935 768,455,935 100% \\| Environment  \nPrivate Sector 25,194,854 25,194,854 100% Development  \nae Integrated Transport 1,124,743,968 830,170,639 74% \n4 Human Capital 15,011,501,179 14,971,334,779 99.7% Development  \nCommunity Mobilization 281,359,770 191,416,249 68% and Mind-set  \nGovernance and Securi 4,398,373,205 4,349,416,979 99% Development Plan 503,450,419 503,450,413 100% Implementation  \n4  \nTotal 23,388,789,654 22,915,150,172 98% \nThe UGX.473,639,482 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nN Programme Amount not Activities not Purpose of 0 warranted implemented the unimplemen", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}, [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}], [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}], [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}], [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}], [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}]], "page": 7, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], "page": 7, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fe ted activity 1 Governance 48,956,226 Pension and Unpaid and security gratuity gratuity 2 Human capital 40,166,400 e Workshop,  \nMonitoring of \nNo Observation Recommendation \nAs a result of failure to warrant the budgeted funds, the District could not implement the following;  \nKalipa Aturigalin road was not maintained  \ne  \nTransfers to other government units not done  \ne  \ne Unpaid pension and gratuity \nThe Accounting Officer explained the transfers were for non-government aided school but there was no guidance, delayed procurement which was supposed to be done at the centre and also delayed validation wavers for pensioners from Mops. \n1.3 Performance of external assistance  \nThe entity had an approved budget for external assistance of The Accounting UGX.687,687,642 from the various programmes out of which Officer should liaise UGX.247,917,901 was warranted resulting in a\\_ shortfall of with the MoFPED to UGX.247,917,901 representing 56% performance.  \nensure adequate release of budgeted The performance of warrants for each of the programmes is shown in the funds.  \ntable below; \nProgramme Approved budget Warrants % funding \nHuman Capital 603,087,642 415,199,141 69% Development  \nCommunity Mobilization 84,600,000 24,570,600 29% and Mind set  \nTotal 687,687,642 439,769,741 64% \nThe UGX.247,917,901 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of the warranted implemented unimplemented activity \nHuman Capital 187,888,501 Donations To aid Development \nTravel in land workshops Workshop  \n\u201aschools seminars \nhospitals Community 60,029,400 Travel in land To supervise and Mobilization monitor district and Mind-set projects Total  \n247,917,901", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}, [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}]], "page": 7, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mmendation", "metadata": {"headings": [{"headings_0": {"content": "mmendation", "page": 9, "level": 3}}, {"headings_1": {"content": "|_", "page": 7, "level": 4}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "funds on \nObservation  \nin the table below; Utilised %o utilisati warrants  \non", "metadata": {"headings": [{"headings_0": {"content": "mmendation", "page": 9, "level": 3}}, {"headings_1": {"content": "|_", "page": 7, "level": 4}}, [{"headings_0": {"content": "mmendation", "page": 9, "level": 3}}, {"headings_1": {"content": "|_", "page": 7, "level": 4}}]], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 9, "level": 3}}, {"headings_1": {"content": "mmendation", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee 100%", "metadata": {"headings": [{"headings_0": {"content": "ee 100%", "page": 9, "level": 2}}, {"headings_1": {"content": "Programme", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "765,991,973 100% recr Industrialization  \n768,455,935  \nAgro. \u201a079,864 100% 25", "metadata": {"headings": [{"headings_0": {"content": "ee 100%", "page": 9, "level": 2}}, {"headings_1": {"content": "Programme", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 9, "level": 2}}, {"headings_1": {"content": "ee 100%", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,194,854  \nPrivate Sector 828,431,062 100% Development \n830,170,639  \nIntegrated Transport 14,506,515,508 94%", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 9, "level": 2}}, {"headings_1": {"content": "ee 100%", "page": 9, "level": 2}}, [{"headings_0": {"content": "Environment", "page": 9, "level": 2}}, {"headings_1": {"content": "ee 100%", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "page": 9, "level": 3}}, {"headings_1": {"content": "Environment", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Human Development 718,986,849", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "page": 9, "level": 3}}, {"headings_1": {"content": "Environment", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community Mobilization", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization", "page": 9, "level": 3}}, {"headings_1": {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and Mind-set and 4,503,260,728 x Governance \\| 19,820,633 Securi  \nDevelopment Plan 951,149,137 Implementation 23,528,183,851 21, \nthat were not utilized implemente The warrants  \npartially or not  \nactivities that were", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization", "page": 9, "level": 3}}, {"headings_1": {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "page": 9, "level": 3}}, [{"headings_0": {"content": "Community Mobilization", "page": 9, "level": 3}}, {"headings_1": {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "page": 9, "level": 3}}]], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Activities", "metadata": {"headings": [{"headings_0": {"content": "Activities", "page": 9, "level": 2}}, {"headings_1": {"content": "Community Mobilization", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "affected by the under", "metadata": {"headings": [{"headings_0": {"content": "Activities", "page": 9, "level": 2}}, {"headings_1": {"content": "Community Mobilization", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "utilization", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 9, "level": 2}}, {"headings_1": {"content": "Activities", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and  \nretirees W the the close of financial year", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 9, "level": 2}}, {"headings_1": {"content": "Activities", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "utilization", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "General staff recruitment salaries some employees e", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "utilization", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "interdiction", "metadata": {"headings": [{"headings_0": {"content": "interdiction", "page": 9, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[Fully", "metadata": {"headings": [{"headings_0": {"content": "[Fully", "page": 11, "level": 5}}, {"headings_1": {"content": "interdiction", "page": 9, "level": 2}}], "page": 11, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 6 3 0 0 997,759,000 implemen  \nted  \ni  \noutputs \\|  \nPartially 2 3 0 0 0 574,204,000 OPM did not implemen  \nrealese  \nted funds in outputs  \ntime.  \nNot 1 1 3 0 1 122,000,000 The District implemen  \nchairperson ted stopped the outputs  \nconstruction at Kalipa- Aturigalin road until a meeting is held. The Engineering department still awaits permission", "metadata": {"headings": [{"headings_0": {"content": "[Fully", "page": 11, "level": 5}}, {"headings_1": {"content": "interdiction", "page": 9, "level": 2}}], "page": 11, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I from the", "metadata": {"headings": [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], "page": 11, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "CAO. \u2014\\| Total 4 7 3 0 1 1,693,963,000 \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement road rehabilitation of Kalipa-Aturigalin road which results in increased transport costs and failure to access other social services. \nRefer to Appendix 2 for details. L \n1.7 \nDelivery of Services from Implemented Activities  \nI 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 \nNo Program Activity Sour Total Pictorial Summary of Audit Management me details ce of expenditure evidence findings conclusion Response fund (UGX) (Time, Quality,  \ns Quantity, Cost  \nand  \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}, [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Integrated Periodic URF 122,000,000 Transport maintenance  \nInfrastruct of kalipa-  \nure and Aturigalin road  \nServices (6KM)", "metadata": {"headings": [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], "page": 12, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Low cost seal RTI 241,501,000 construction  \nof 0.6Km of  \nKaberamaido  \n-  \nKalaki road \nRehabilitation OPM 300,000,000 of Kobulubulu", "metadata": {"headings": [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}, [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}]], "page": 12, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- road of 10.8km", "metadata": {"headings": [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], "page": 12, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}], "page": 13, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.1 Utilization of the Wage Budget  \nThe District had an approved wage budget of UGX.11,114,896,019, and The  \nAccounting obtained supplementary funding of UGX.2,979,655,333 resulting into a Officer  \nshould revised wage budget of UGX.14,094,551,352 which was all warranted  \nengage the MoPS for clearance  \nof Out of the total warrants, UGX.14,067,904,655 was utilized by the District recruitment. resulting in un-utilized warrants of UGX.26,646,697 representing  \nutilization of 99.8% as summarized in the table below; details in  \nAppendix 3 \nApproved Supple Revised Warrants Payments Unspent Budget mentary Budget UGX. Bn UGX. Bn Balance UGX. Bn UGX. Bn UGX. Bn  \nUGX. Bn 11.11 2.98 14.09 14.09 14.07 0.27 \nThe summary of the validation exercise is shown in the table below;  \nemoluments.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}]], "page": 13, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Details  \nNo. of Annual base Individuals (UGX)  \nNumber of staff as per the payroll (June 1064  \n12,796,721,797 2023  \nValidated as follows;  \nTotal number of staff verified 1,056 \\| 12,732,962,507 complete/fully verified) (A)  \nPartially verified(individuals whose 0 0 information avalled at the physical  \nverification did not fulfil all the  \nrequirements) (B)  \nNot verified (appeared for validation but 1  \n4,813,184 not verified) (C)  \nThe total number of individuals who did 7  \n58,946,106 not appear for headcount (no-shows)  \n(D) (Accounted for and not accounted  \nfor,  \nSubtotal (A+B+C+D)=E 1,064 12,796,721,797 Employees who appeared for head count 4  \n22,599,465 but were not on payroll-New records (F)  \nOverall total covered (E+F)\\*\\* \n1,061 12,760,375,156 \\| \\*\\* Overall total covered means the total of verified (complete/fully verified), Partially verified, Not verified (appeared for validation but not verified), no shows and new records. \nThe following observations were made;", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}]], "page": 14, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Out of 1064 on the June payroll,1056(99%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. b) None (0%) of the employees who appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment.  \nc) One employee on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.  \nd) 7 employees on the payroll did not appear for the validation and were categorised as follows;  \ni.  \nA total of UGX.74,288,184 was paid as salary to 7 employees in question after exit and this is considered a financial loss to Government. \nii. I further noted that 7 individuals who were paid UGX.74,288,184 in the last four years, were not accounted for and these were omitted from the validated payroll.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}]], "page": 14, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\\+ and may complicate the employee service history and retirement \\| and brought to the procedures. Where the errors in dates of birth increase the length of attention of the service, it may lead to the irregular extension of employee service.  \nMinistry of Public Service within a The Accounting Officer explained that in accordance with MoPS Letter Ref specified timeline for COM 6/7/11 dated 6/2/2017, unless there is strong proof to the contrary, appropriate action. the DoBs declared while joining service take precedence and, the District  \nis bound by DoB already on payroll but not DoB on NID, until the  \nindividual applies for correction and has been accepted by MoPS. \n2.4 Findings from Other Special Audit Procedures \n= T undertook other special audit procedures to review the accuracy of the The  \nAccounting payroll including planning, budgeting and payments for the period of four Officer  \nshould years (2019/2020-2022/2023).  \nreconcile payrolls on a monthly basis to I noted that;  \nensure that salaries a) 246 employee records were captured on wrong scale/notches leading are paid accurately to an over computation of UGX.756,516 and under computation of as per the salary", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}]], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.2,834,780.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "scales and budget b) Over-remittance of UGX.609,832,661 and under-remittance of for annual salary UGX.51,847,645 of statutory deductions were made by the entity increments where during the period.  \nnecessary. \nThe Accounting explained that this was due to salary increments not In addition, the HCM being automated which cause delays in effecting increments and errors system should be due to manual adjustments.  \nreviewed to automate \nthe increments since they are based on individual appointment anniversaries. \n2.5 Delayed deletion of employees from the payroll \n\\| I noted that UGX.349,779 was paid to 1 staff who had either been The", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}]], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "retired, transferred, absconded or died. These resulted into financial loss Officer  \nshould to government.  \ninitiate a process of deleting these The Accounting Officer explained that it was a result of IPPS challenges names on the payroll at that time, however, funds have already been recovered, or recovery is and also ensure near completion.  \nrecovery of the funds. \n2.6 Review of the Kaberamaido Staff Establishment  \nDuring the audit, I undertook procedures to review the completeness and The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "relevancy of the entity establishment and noted that;  \nOfficer should engage relevant \nEmphasis of Matter  \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 Un-Supported Receivables  \nGood practice requires that all account balances reported in the Financial Statements be supported with schedules containing the details of the reported balances. This gives credibility and confirmation of the accuracy of the reported balances. \nIncluded in the Statement of Financial Position were receivables of UGX.605,833,305 as at 30\" June, 2023 however, this balance was not supported by a detailed schedule of the debtors. \nI was not able to confirm the accuracy and completeness, of the receivables reported in the Financial Statements. \nThere is a risk that the reported receivables may be misstated hence misleading the users of the financial statements. \nThe Accounting Officer should provide detailed schedules of the receivables for verification \nOther Matter  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS)  \nIn 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": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], "page": 16, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 19, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], "page": 21, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 24, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All project progress reports were submitted All projects were monitored and evaluated \n4.3.2Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.3.2.1 Failure to maintain proper Procurement Records.  \nRegulation 46(1) (b) of the Local Governments (PPDA) Regulation, 2006 requires that the", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "oo", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "oo", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 24, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that proper procurement records are maintained by the CPMC. \n4.3.2.2 Failure of user committees to oversee implementation of Projects/ programs Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President\u2019s Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/municipality level. \nT noted that 3 projects worth UGX.229,896,771 were not sufficiently supervised by their respective user committees. \nThis may lead to misuse of project funds and unsatisfactory works. \nThe Accounting Officer explained that the user committees were not formed however, monitoring was being done by the district engineer, District Education Officer, Community Development Officer and environment Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}]], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure user committees are constituted for follow up on status of projects being implemented \n4.3.2.3 Inspection for service delivery under the Education Development Grant  \nI sampled three (3) projects with a total expenditure of UGX.229,896,771 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. \nThe following was observed; \nActivity details Summary of Audit Photos findings (Time, conclusion", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity, Cost and \n2 Supply of 166 three seater 166 desks were There is still more desks for Kaberamaido procured and need for desks. District. \ndistributed to 4 Most schools still \nContract \nsampled schools. lack furniture. amount: UGX.22,896,771 They  \nAmount paid to inspection accommodate 3  \ndate: UGX.22,896,771 students/5 small  \npupils. \n4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Kaberamaido District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nThe District received UGX.41,249,039, out of UGX.41,249,039 budgeted (%) to implement the following activities. \nCategory Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Capital Development (micro scale Installation", "metadata": {"headings": [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], "page": 26, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of \nirrigation equipment \nirrigation equipment  \n2 Complementary services  \nTraining of farmers Setting up demo farms \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; 4.4.1 Positive observations \noe All the funding was received oe All funds were absorbed \nAll funds were spent on activities in the program guidelines oe \nAll supplies and installation of irrigation equipment were done in time e \nThe procurement process complied with suppliers\u2019 selection criteria oe \noe All funds were accounted for \nTable 3: showing inadequate mobilisation and training of farmers SN Description  \nBudgeted Amount  \n1 sensitization micro irrigation", "metadata": {"headings": [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}, [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "274,150,000", "metadata": {"headings": [{"headings_0": {"content": "274,150,000", "page": 27, "level": 2}}, {"headings_1": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Awareness raising among farmers \\|", "metadata": {"headings": [{"headings_0": {"content": "274,150,000", "page": 27, "level": 2}}, {"headings_1": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5,860,000", "metadata": {"headings": [{"headings_0": {"content": "5,860,000", "page": 27, "level": 3}}, {"headings_1": {"content": "274,150,000", "page": 27, "level": 2}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 \\_\\| Conducting farm visits", "metadata": {"headings": [{"headings_0": {"content": "5,860,000", "page": 27, "level": 3}}, {"headings_1": {"content": "274,150,000", "page": 27, "level": 2}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "21,892,000", "metadata": {"headings": [{"headings_0": {"content": "21,892,000", "page": 27, "level": 3}}, {"headings_1": {"content": "5,860,000", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Demonstrations 41,249,039 \\| 5 Mobilization of farmers", "metadata": {"headings": [{"headings_0": {"content": "21,892,000", "page": 27, "level": 3}}, {"headings_1": {"content": "5,860,000", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "450,000", "metadata": {"headings": [{"headings_0": {"content": "450,000", "page": 27, "level": 3}}, {"headings_1": {"content": "21,892,000", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "450,000", "page": 27, "level": 3}}, {"headings_1": {"content": "21,892,000", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|__| Total 343,601,039", "metadata": {"headings": [{"headings_0": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}, {"headings_1": {"content": "450,000", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that the outputs for complementary activities indicated above were inadequately quantified in the work plan however, the monthly program activity reports to the Accounting Officer were not prepared as required. \nFailure to quantify and prepare monthly program activity reports affects proper supervision of the projects. \nThe Accounting Officer explained that Farmer awareness raising was based on a communication strategy and user friendly communication materials developed and issued by MAAIF e.g. Radio talk shows, face to face awareness with the communities.", "metadata": {"headings": [{"headings_0": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}, {"headings_1": {"content": "450,000", "page": 27, "level": 3}}, [{"headings_0": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}, {"headings_1": {"content": "450,000", "page": 27, "level": 3}}], [{"headings_0": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}, {"headings_1": {"content": "450,000", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should follow the budget in implementation of the program activities. \n4.4.2.2 Inspection for service delive  \nrojects implemented in FY 2022/23  \nI sampled irrigation projects with a total expenditure of UGX.34,749,039 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 noted. The following was observed; \nLocation (Village, Details of Photos  \nRemarks Parish and sub- findings (Time,  \ncounty", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity, Cost", "metadata": {"headings": [{"headings_0": {"content": "Quantity, Cost", "page": 27, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "Quantity, Cost", "page": 27, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 2}}, {"headings_1": {"content": "Quantity, Cost", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Akwei village, Delivery and kagaa parish in installation had Ochero sub county been done and", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 2}}, {"headings_1": {"content": "Quantity, Cost", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "functioning", "metadata": {"headings": [{"headings_0": {"content": "functioning", "page": 27, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 2}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Contract \nConstruction of the Irrigation demonstration scheme was", "metadata": {"headings": [{"headings_0": {"content": "functioning", "page": 27, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 2}}, [{"headings_0": {"content": "functioning", "page": 27, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "complete.", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MOU was signed between the \nGrant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development ADHOC Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nDistrict received UGX.696,619,282, out of UGX.696,619,282 budgeted to the implement the following key activities; \nSN Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}, [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}], [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}], [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}], [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "complete.", "page": 27, "level": 2}}], "page": 28, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], "page": 28, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Construction of main theatre at Kaberamaido Hospital  \n1 1 2 \\_\\| Renovation of surgical ward at Kaberamaido hospital  \n1 1 3 \\_\\| Supply of assorted medical equipment  \n1 1 \n4 Construction of maternity ward at Abirabira HC II  \n1 1 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n4.5.1 Positive observations  \noe All funds were received and absorbed  \noe All Proper procurement records were maintained \n4.5.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.5.2.1 Projects Inspection of service delivery indicators of Transitional Health Adhoc  \nI conducted physical inspections of four (4) Transitional Health Adhoc projects implemented at UGX.671,000,000 on 11\" October 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nActivity Value of Pictorial Summary of Audit  \ndetails equipment evidence findings remarks Response (UGX) \u2018Bns (Time,  \nQuality, \n2 \\| Construction 185,000,000 \\| eee. Phase I] Funds Follow up of of main \nom Dog construction was should \nthe request theater of \nBoge: Shona complete. disbursed for is being Kaberamaido phase II. under taken 3 \u201cT Hospital BE  \nConstruction 148,000,000 Construction e \nof The facility is \nPlac \nof Maternity \nthe maternity not functional enta pit ward at \nward was due to the construction completed. above to be under Abirabira HC  \nII in Aperikira \nThe maternity challenges. taken this FY subcounty \nward did not due to have a placenta \ninadequate", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}, [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pit.", "metadata": {"headings": [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], "page": 29, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "funds in the The floor was \nprevious FY. cracked. \u00b0 The Equipment for floor crack Use were not appeared delivered to the \nafter \nhanding facility \nover of the facility by the  \ncontractor  \ndue to the heat generated when all the openings  \nwere closed that resulted in generation of \nheat causing  \ntensile  \nstresses on the floor as there was no free  \ncirculation of ar in the building.  \nThe  \n\u00b0  \ndelivery of", "metadata": {"headings": [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}, [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], "page": 29, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "will be done immediately the placenta pit \nis \nwill be delivered after the completion of the placenta pit. \n4.6 Other Entity Specific Findings  \n4.6.1 Asset Management  \n4.6.1.1 Grounded assets  \nParagraph 2.3.1.2 of the Local Governments Financial and Accounting Manual 2007 require fixed assets to be properly maintained through an organized system of planned preventative maintenance. \nPhysical inspection of the assets revealed that some of the transport equipment and construction equipment were grounded and parked at the works yard. Some of these assets are seen below; \n2 IRA i? eis Se ll \n3 SA ERS \nFailure to repair key transport equipment affects the operations of the district to undertake monitoring and delivery of other services. \nThe Accounting Officer explained that the assets recommended for board off by the board of the survey will be boarded off when all the procedures for board off have been", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}, [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "completed", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 30, "level": 1}}, {"headings_1": {"content": "equipment", "page": 29, "level": 2}}], "page": 30, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation  \nThe Accounting Officer should follow up on the process of boarding off the assets. \n4.6.1.2 \nLack of land titles for the district land  \nSection 9(j) of Local Governmentd Financial and Accounting Regulations (2007) requires the Accounting Officer to ensure safe custody of all assets of council.", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 30, "level": 1}}, {"headings_1": {"content": "equipment", "page": 29, "level": 2}}, [{"headings_0": {"content": "completed", "page": 30, "level": 1}}, {"headings_1": {"content": "equipment", "page": 29, "level": 2}}], [{"headings_0": {"content": "completed", "page": 30, "level": 1}}, {"headings_1": {"content": "equipment", "page": 29, "level": 2}}]], "page": 30, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "completed", "page": 30, "level": 1}}], "page": 31, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This was attributed to National Medical Stores failure to deliver requisitioned quantities of drugs in the last two quarters of the year. Furthermore, the In-charge noted that the hospital is supposed to receive drugs every two months but deliveries were never made on time during the year. \nStock outs of medicines and other health supplies cause treatment disruptions, drug resistance and may ultimately lead to loss of life. \nThe Accounting Officer explained that the district was engaging NMS on the delays in deliveries of drugs and medical logistics. \nRecommendation  \nThe Accounting Officer should follow up with National Medical Stores to ensure that drugs are delivered on time to avoid stock outs. \n5.1.3 \nFailure to keep records for medicines and essential supplies at the Hospital  \nPart 3 of the  \nof medicines and Health manual 2012 stock", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 32, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], "page": 33, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure proper records are kept to enable tracking and general accountability of medicines and supplies in the hospital. \n5.1.4 Idle and Obsolete Medical Equipment  \nSection 5.17.1 of the Health Sector Service standards & Service delivery standards 2016 requires that appropriate medical equipment is available for services delivery and level of care. \nTt was however noted that, equipment such as \u201agrass mowing machine,sphygmomanometer and new hospital beds was idle and still in the store. \nI also noted that broken patient beds that could be repaired for use and those that were due for disposal were lying idle at the ART Clinic. \nAs a result, patients were being reffered to Soroti Referral Hospital which is quite costly for the local population since its far away and the equipment may get obsolete. \nLack of appropriate medical equipments hinders service delivery and may cause untimely death. \nThe Accounting Officer explained that recruitment plan was submitted during planning to the line ministries, however due to government ban on recruitment this could not be attained.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}], "page": 33, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the relevant authorities to improve funding which will enable recruitment of the key required personnel. \n5.1.5 Status of Infrastructure \nSection 3.4.5 of The Service Standards and Service Delivery Standards for the Health Sector, 2016 states that the physical infrastructure of health facilities refers to the state of the buildings, the water, electricity and communications technology available, the quality of access roads, and the availability of equipment (both medical and non-medical) in working condition. Delivering health care above a certain level of complexity is difficult in the absence of good infrastructure. Section 5 further stipulates the Health Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Standards.", "metadata": {"headings": [{"headings_0": {"content": "Standards.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 33, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the new phase construction of the new theatre and the previous one has been repurposed for neonatal intensive care unit and continuous engagement with Ministry of Health and Ministry of Finance Planning and Economic Development has been undertaken.", "metadata": {"headings": [{"headings_0": {"content": "Standards.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 34, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Standards.", "page": 33, "level": 3}}], "page": 34, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kalipa-Aturigalin", "metadata": {"headings": [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 35, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "road \nbeer So ee The above anomaly is attributable to budgetary cuts. \nDelayed maintenance of roads hinders movement hence making it difficult for the community to access services. \nThe Accounting Officer explained that he wrote to Uganda Road Fund requesting for emergency funds to help support in maintenance of roads in the district. \nThe Accounting Officer should engage the relevant authorities to ensure that all budgeted for funds are received to execute the planned works. \nmaterial misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kaberamaido District Local Government \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District Local Government ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Auditor's Responsibility for the Audit of Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\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.  \nAs 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": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 36, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}], "page": 39, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM guidelines are provided and followed up to the time of generating priorities. \n7.1.4 Funding and disbursement of PRF  \n7.1.4.1 Late disbursement of funds  \nPara.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 SACCO. \nT noted that all the SACCOs received PRF in the last quarter, among which 6 PDM SACCOs received all their PRF in the final month of the FY, 2023, as shown in Appendix 4 \nTable 1: Showing Late releases  \nSN Date of No. of Amount paid Remarks  \nrelease PDM on the date  \nSACCOs  \npaid on  \nthe date  \n1 19/04/2023  \n13  \n325,000,000 Received funds in the fourth quarter of FY 22/23 2 25/04/2023 16  \n400,000,000  \nReceived funds in the fourth quarter of FY 22/23 3 22/06/2023 31", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}]], "page": 39, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "775,000,000", "metadata": {"headings": [{"headings_0": {"content": "775,000,000", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Received funds in the fourth quarter of FY 22/23", "metadata": {"headings": [{"headings_0": {"content": "775,000,000", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4 | 29/06/2023", "metadata": {"headings": [{"headings_0": {"content": "4 | 29/06/2023", "page": 39, "level": 2}}, {"headings_1": {"content": "775,000,000", "page": 39, "level": 2}}], "page": 39, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "4 | 29/06/2023", "page": 39, "level": 2}}], "page": 43, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure every SACCO has fully constituted board. I further advise the Accounting Officer to encourage the board to hold regular board", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "4 | 29/06/2023", "page": 39, "level": 2}}], "page": 43, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 43, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "meetings.", "page": 43, "level": 1}}], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should encourage PDM SACCO members to hold meetings and document minutes on conclusion of the bank of best choice and signatories they trust to avoid loss and mismanagement of SACCO funds. \n7.1.4.12 Failure to select and implement prioritized/flagship projects  \nParagraph 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022 requires each Parish to 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. \nI noted the following;  \noe All parishes had selected flagship projects.  \n\u00b0 All parishes selected flagship projects that were consistent with the LG selected priority commodities.  \ne There were no farmer enterprise/households implemented projects \nFailure to select and implement prioritized projects may undermine to achieve pillar", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "meetings.", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "meetings.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "meetings.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "meetings.", "page": 43, "level": 1}}]], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that follow up will be made to ensure that the selected projects are implemented.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to ensure that the priority parish flagship projects are implemented in order to meet the pillar objectives. \nFailure to register Enterprise groups may lead to extending loans to members of non- existent enterprise groups hence loss of funds due to failure to recover loans. \nThe Accounting Officer explained that all the enterprise groups are registered with the CDOS at the respective sub counties; however, those that are not registered will be registered by their respective CDOs. \nRecommendation \nThe Accounting Officer should ensure that all enterprise group are registered by the Community Development Officer at the sub county before extending loans to the members \n7.1.4.14 Failure to update Enterprise and Household registers making up the SACCO Paragraph 2.6.2 of the Users Handbook for the Parish Revolving Fund (PRF) Under PDM Pillar 3 - Financial Inclusion October 2022 provides that the 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 \nI noted that all the 29 SACCOs did not have a PDM member registers and hence could not update PDM members in the registers which is contrary to the guidelines. \nFailure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar objectives. \nThe Accounting Officer explained that this will be followed up to ensure that SACCOs have an updated member register. \nRecommendation  \nThe Accounting Officer should ensure that SACCOs have an updated member register.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.1.4.15 Failure to carry out Wealth ranking of households  \nParagraph 2.3 (C) of the operational manual provides that the identification of subsistence households shall be carried out using the wealth ranking tool. Wealth ranking is a participatory community appraisal tool which will enable the community to find out the poor and the rich, and also the criteria local people (community members) use to determine wealth (for instance access to land, or number of wives, or number of cattle, or a smart house, or a radio) and how one can become richer/poorer.  \nWealth ranking at village and parish level shall be carried out by the CDO, Parish Chief,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], "page": 46, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 47, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should to encourage parish leaders to spearhead the wealth ranking in order to mitigate the risk of ineligible beneficiaries accessing the PRF loans. \n7.1.4.16 Utilization of PDM administrative and coordination funds  \nAccording to the Statement on the status of funding of PDM for FYs 2021/22 and 2022/23 by PSST to Parliament vide BPD/86/268/02 dated 4th August, 2022, in addition to the PDM PRF of UGX.1,059.48n which is covered under pillar 3,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 47, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.82,65Bn", "metadata": {"headings": [{"headings_0": {"content": "UGX.82,65Bn", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], "page": 47, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "was appropriated as follows. \nI noted that all the funds released for PDM coordination activities were utilised for coordination of PDM activities such as travel inland, monitoring and supervision as well as PDM SACCO meetings.", "metadata": {"headings": [{"headings_0": {"content": "UGX.82,65Bn", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "UGX.82,65Bn", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "UGX.82,65Bn", "page": 47, "level": 2}}], "page": 47, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], "page": 50, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1a: Performance of Local Revenue \nSource Budget Actual Variance collected \nTax Revenues \nLocal Services Tax 62,939,433 63,083,750 -144,317 Land fees 24,027,232 24,027,232 0 Business Licenses 25,632,251 25,632,251 0 Other tax revenues 70,000 70,000 0 Sale of goods and services \n14,580,233 14,580,233 + Administrative fees and licenses 41,939,000 41,939,000  \n0 Court fines and Penalties \\|  \n0 \nOther fines and Penalties  \n0 \nMiscellaneous Revenue 4,755,789 4,755,789 0 Total Revenue 173,943,938 174,088,255 -144,317 \nAppendix 1b: Out-puts without appropriate indicators and targets \nSN Program Budget Budget Output Output Budget Activities  \nAudit Audit comments on \nCode UGX (\u2018000\u2019)  \n\\_\\| comment on targets  \nL \\| inetentore \\| 1 12-Human Capital  \n120007 Support  \n150,000 \\| Construction Of A Maternity Ward At No, Clear no targets were indicated Development \\| Services Abirabira HCII Indicator \n2 12-Human Capital  \n120007 Support \nDevelopment Services \n3 12-Human Capital 320027 120007 Support \nDevelopment Services \n185,000 Construction Of The Main Theatre At No, Clear no targets were indicated Kaberamaido Hospital In Kaberamaido Indicator \nDIEIIEE (Phase I)  \n150,000 Renovation Of The Surgical Ward And No, \nWalkway To The New Theatre At Indicator Kaberamaido Hospital In Kaberamaido \nDistrict \nClear no targets were indicated \n4 12-Human Capital \n320027 Medical And \\| 38,819 Procurement Of Assorted Medical No, Clear Development  \nHealth Supplies  \nEquipment For Maternity Ward At Abirabira Indicator \nI  \nHCII \n5 12-Human Capital  \n150,000 Procurement Of Specialised Medical No, Clear", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}]], "page": 50, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development jo", "metadata": {"headings": [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], "page": 51, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Equipment For The District  \nIndicator \n6 12-Human Capital \n507,800 312121-Non-Residential Buildings \\| No, Clear \\| - \nDevelopment Acquisition Indicator 7 12-Human Capital  \nConstruction Of The Main Theatre At No,  \nClear Development  \nKaberamaido Hospital In Kaberamaido Indicator \n\\| District (Phase I) 8 12-Human Capital \n\\|  \nConstruction Of A Maternity Ward At No, Clear Development Abirabira HCII Indicator \n9 12-Human Capital 320003 \nDevelopment \nRenovation Of The Surgical Ward And No, \nClear \\| Walkway To The New Theatre At Indicator \nKaberamaido Hospital In Kaberamaido \nDistrict  \nn  \n10 12-Human Capital 320003 320003 Assets And  \n312121-Non-Residential Buildings No, Clear no targets were indicated - \nDevelopment Facilities Management Acquisition Indicator 11 12-Human Capital 320003 320003 Assets And  \nConstruction Of A 2 Classrooms Block With No, \nClear no targets were indicated Development  \nFacilities Management  \nAn Office At Bira Primary School In Alwa Indicator \n12 12-Human Capital 320003 320003 Assets And \nDevelopment  \nFacilities Management", "metadata": {"headings": [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}, [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}]], "page": 51, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 Sub County", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}], "page": 51, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction Of A 2 Classrooms Block With No, \nAn Office At Awelu Primary School In Indicator \nClear no targets were indicated \nOchero Sub County  \n13 12-Human Capital 320003 320003 Assets And  \n312121-Non-Residential Buildings - No, Clear no targets were indicated Development Facilities Management Acquisition Indicator \n4/7 \n14 12-Human Capital 320003 320003 Assets And Development Facilities Management 15 12-Human Capital 320003 320003 Assets And", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}, [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Facilities Management \n16 12-Human Capital 320003 320003 Assets And \nEstablishment Of Aperkira Seed Secondary No, School In Kaberamaido District  \nIndicator 300,000 Construction Of 2 Blocks Of A 2 Classrooms No, With 2 Blocks Of 5 Stance Drainable Indicator Latrines Alwa Seed Secondary School In Kaberamaido District, Alwa Sub County  \n29,897 312235-Furniture And Fittings - Acquisition No, Development Facilities Management Indicator \nClear no targets were indicated no targets were indicated \nClear no targets were indicated \n17 12-Human Capital 000014 320003 Assets And  \n29,897 Other Structures - Vally Tanks  \nNo, Clear no targets were indicated Development Facilities Management Indicator  \n18 12-Human Capital 000014 000014-Administrative  \nDevelopment And Support Services \n294,262 Multi-Sectoral Transfers To Llgs\\_Nonwage No, Indicator \nClear no targets were indicated \n19 12-Human Capital 000014 000014-Administrative Development And Support Services \n152,199 Transfer To Other Government Units \n20 12-Human Capital 000014 000014-Administrative 1,197,075,732 PENSION \nNo, Clear no targets were indicated Indicator  \nNo, Clear no targets were indicated Development And Support Services Indicator  \n21 12-Human Capital 000014 000014-Administrative 719,756 GRATUITY  \nDevelopment And Support Services  \n22 12-Human Capital 000014 000014-Administrative  \n617,370 Pension And Gratuity Arrears Budgeting \nNo, Clear no targets were indicated Indicator  \nNo, Clear no targets were indicated Development And Support Services Indicator  \n23 12-Human Capital 010017 000014-Administrative  \n100,000 Environmental Impact Assessment - Capital No,  \nDevelopment And Support Services Works Indicator \nClear no targets were indicated", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}]], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "24 01", "metadata": {"headings": [{"headings_0": {"content": "24 01", "page": 52, "level": 3}}, {"headings_1": {"content": "Development", "page": 52, "level": 3}}], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- 300016 010017 Machinery  \n41,249 Procurement Of Field Demonstration No, Clear no targets were indicated Industrialization Acquisition And Equipment For Micro Irrigation Indicator  \nMaintenance  \n25 11 Digital 300016 Parish  \n1,416 Printing, Stationery, Photocopying And No,  \nTransformation Development Model Binding Indicator", "metadata": {"headings": [{"headings_0": {"content": "24 01", "page": 52, "level": 3}}, {"headings_1": {"content": "Development", "page": 52, "level": 3}}], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Operations", "metadata": {"headings": [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25  \n4,800 Monitoring And Supervision Of Capital Work No, Indicator \nClear no targets were indicated \nClear no targets were indicated 26 \n27 260002 \n18,000 Travel Inland  \n4,800 Maintenance-Transport Equipment \n28 09 Integrated 000006 260002 District Urban 253,028 General Staff Salaries ,  \nTransport And Community Access  \nInfrastructure And Road Maintenance  \nServices \nNo, Clear no targets were indicated Indicator  \nNo, Clear no targets were indicated Indicator  \nNo, Clear  \nIndicator \n06 Natural 000006 000006 Planning And Resources,", "metadata": {"headings": [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}, [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}]], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budgeting Services", "metadata": {"headings": [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Siting Design And Construction Of 9 Deep No,  \nClear Boreholes Installed With Hand Pumps In Indicator \n48 \nEnvironment, Kaberamaido District Climate Change,  \nLand And Water \n\\|  \n30 7 Natural Resources, 000006 000006 Planning And  \nConstruction Of One Block Pit Latrine At No,  \nClear Environment, Budgeting Services Kaburepoli Market Indicator Climate Change,  \nLand And Water \n31 8 Natural Resources, 000006 000006 Planning And  \nRehabilitation Of 7 Deep Boreholes In \\| No,  \nClear [ Environment, Budgeting Services Kaberamaido District Indicator Climate Change,  \nLand And Water \n32 9 Natural Resources, 000006 000006 Planning And", "metadata": {"headings": [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}, [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}], [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}], [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}], [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}], [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}]], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Budgeting Services", "page": 52, "level": 3}}], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budgeting Services Climate Change, \nConstruction Of 2large Production Wells At No,  \nClear Kaburapoli And Ogerai Rural Growth Indicator Centers In Kaberamaido District  \nLand And Water =\\|  \n33 10 Natural 000006 000006 Planning And  \nExtension Of Piped Water In Alwa Trading No,  \nClear Resources, Budgeting Services Centre Indicator", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Budgeting Services", "page": 52, "level": 3}}, [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Budgeting Services", "page": 52, "level": 3}}]], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Climate Change,  \nLand And Water And] \\|  \n\\| 34 11 Natural 000006 000006 Planning  \nRepair Of Piped Water Systems In No, Clear Resources,  \nBudgeting Services  \nAkampala Landing Site And Procurement Indicator", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "And Installation Of A Submersive Pump At Climate Change,  \nAraimakor Mini Solar Systems.  \nLand And Water \n35 12 Natural 000023 000006 Planning And Resources, Budgeting Services Environment,  \nClimate Change, \nDesign Of Piped Water System (Borehole) No,  \nClear Feasibility Studies And Tender Indicator Documentation (1no) In Kaburepoli \nLand And Water  \n\\|  \n36 115 Community \\| 000023 Inspection And 100,000 282101 Donations  \nNo, Clear Mobilization And Monitoring I  \nIndicator  \nMindset Change  \nTOTAL 1,200,924,025 Er \\| \n49 \nAppendix 2(a): Fully implemented out-puts No. Program Sub-program PIAP-out \n1 16 GOVERNANCE 01 Institutional 16060504 Human 16060502 Asset Management \nTotal Out-put Total No Number of fully expenditure activities implemented \nUGX \u2018000\u201d", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}, [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "19,000", "metadata": {"headings": [{"headings_0": {"content": "19,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], "page": 54, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AND SECURITY Coordination Resource management 000005-Human Resource Management 839,419 1  \n1 services  \n2 12 INTEGRATED 5 Transport  \nTRANSPORT  \nAsset  \nINFRASTRUCTURE Management  \nAND SERVICES \nAppendix 2 (b): Partiall Implemented out-puts \n139,340 1 1", "metadata": {"headings": [{"headings_0": {"content": "19,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}, [{"headings_0": {"content": "19,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "19,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}]], "page": 54, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| TOTAL 997,759", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], "page": 54, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No. Program Sub-program PIAP-Outs Budget Out-put \n1 11 INTEGRATED 5 Transport 09020401 Capacity \nTotal Out- Total No Number of No of No of put activities fully partially activities expenditure in the implemented implemented that were UGX \u2018000\u201d output activities activities not implemented  \n\\| 300,000 1 0  \nTRANSPORT Asset of existing transport 260010 Road Rehabilitation 241,501 1 0  \nINFRASTRUCTURE Management infrastructure and  \nAND SERVICES  \nservices increased  \n2 12-HUMAN 01: 1202010201 Basic 000023 Inspection and Monitoring 32703 1 0  \nCAPITAL Education,Sports Requirements and  \nDEVELOPMENT and skills Minimum standards  \nmet by schools and  \ntraining institutions  \n\\| I [\u00fcm 574,204 \nAppendix 2 (c): Not Implemented out-puts  \nNo. Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No Number of fully expenditure activities inthe implemented \n1, 10 INTEGRATED 5 Transport Asset TRANSPORT  \nManagement INFRASTRUCTURE  \nAND SERVICES \nUGX \u2018000\u201d activities 122,000 1 0 \n50 \nAppendix 3 Utilisation of wage budget \nDepar Department Approved Supplementary Revised Budget Warrants Payments \\| Unspent tment Name Budget  \nBalance Code \n01 Administration, 660,931,693 181,592,990 842,524,683 842,524,683 839,418,961 3,105,722", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lr", "metadata": {"headings": [{"headings_0": {"content": "lr", "page": 55, "level": 5}}, {"headings_1": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}], "page": 55, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Auidt and \nWater  \n02 Finance \u2014\u0131 110,004,000 52,840,942 162,844,942 162,844,942 162,421,123 423,819 03 Statutory 197,272,567 61,059,167 258,331,734 258,331,734 256,850,188 1,481,546", "metadata": {"headings": [{"headings_0": {"content": "lr", "page": 55, "level": 5}}, {"headings_1": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, [{"headings_0": {"content": "lr", "page": 55, "level": 5}}, {"headings_1": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}]], "page": 55, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Bodies ea", "metadata": {"headings": [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], "page": 55, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "04 Production 665,527,068 281,872,933 947,400,001 943,072,213 4,327,788 05 Health I 3,300,353,013 1,004,300,877 4,304,653,890 4,304,653,890 4,304,601,294 52,596 06 Education 5,528,763,318 1,256,450,129 \\| 6,785,213,447 6,785,213,447 6,775,532,200 9,681,247 07 Roads 184,561,960 68,465,942 253,027,902 253,027,902 251,288,325 1,739,577 08 Water 772,800,000 5  \n=  \n=  \n= \n09 Natural  \n43,379,157 266,179,157 266,179,157 263,718,256 2,460,901 Resources  \n=  \n10 Community 106,502,400 16,395,477 122,897,877 122,897,877 120,064,291 2,833,586 Based Services \n11 Planning 128,598,024 7,722,321 136,320,345 136,320,345 135,895,420 424,925 12 Internal Audit  \n-  \n-  \n=  \n= 13 \\| Trade and tL 9,581,976 5,575,398 15,157,374 15,157,374 15,042,384 114,990 Industry  \nGrand  \n11,114,896,019 2,979,655,333 14,094,551,352 14,094,551,352\\| 14,067,904,655 26,646,697 1 [Total \\|  \nasl \nAppendix 4: Late disbursement of funds \\| S/N \\| Supplier Name  \n1 Abalang Oriamo Pdm Sacco \nEFT\\_NUMBER \\| Supplier Amount Payment No. Paid Date 4782677 1041271 25,000,000 19/04/2023 2 Abalang Oriamo Pdm Sacco 6270840  \n22/06/2023 3 Abalang Oriamo Pdm Sacco 6448641  \n25,000,000 29/06/2023 4 Abirabira Aperikira Pdm Sacco 4782689 1041006 25,000,000 19/04/2023 5 Abirabira Aperikira Pdm Sacco  \n6270860 1041006 25,000,000 22/06/2023 6 Abirabira Aperikira Pdm Sacco 6448650  \n25,000,000 29/06/2023 \n8 Aboltok Kobulubulu Pdm Sacco Aboltok Kobulubulu Pdm Sacco Acanpi Kaberamaido Pdm Sacco Acanpi Kaberamaido Pdm Sacco Acanpi Kaberamaido Pdm Sacco \n6270890 1040729 25,000,000  \n6448662 1040729  \n4914603 1041034 25,000,000 25/04/2023 6270927 1041034 25,000,000 22/06/2023 6448671 1041034 25,000,000 29/06/2023 Akwalakwala Kobulubulu Pdm Sacco 4914679 1040627 25,000,000 25/04/2023 Akwalakwala Kobulubulu Pdm Sacco 6448803 1040627 75,000,000 29/06/2023 Alem Ward Kaberamaido Town Council Pdm 4914702  \nSacco  \nAlem Ward Kaberamaido Town Council Pdm 6271305  \nSacco  \n17 Alem Ward Kaberamaido Town Council Pdm 6448824  \nSacco \n\\| 1040967 25,000,000 25/04/2023 1040967 25,000,000 22/06/2023 \n1040967 25,000,000 29/06/2023 \n18 Apele Oriamo Pdm Sacco  \n19 Apele Oriamo Pdm Sacco  \n20 Apele Oriamo Pdm Sacco  \n21 Aperikira Aperikira Pdm Sacco 22 Aperikira Aperikira Pdm Sacco 23 Aperikira Aperikira Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}, [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}]], "page": 55, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4914869 1041424 25,000,000 25/04/2023 6271607 1041424 25,000,000 22/06/2023 6448938 1041424 25,000,000 29/06/2023 4914859 1041007 25,000,000 25/04/2023 6271591 1041007 25,000,000 22/06/2023 6448933 1041007 25,000,000 29/06/2023 24 Ararak Ward Kaberamaido Town Council 4783052 1040730 25,000,000 19/04/2023 Pdm Sacco  \n25 Ararak Ward Kaberamaido Town Council 6271668 1040730 25,000,000 22/06/2023 Pdm Sacco  \n26 Ararak Ward Kaberamaido Town Council 6448962 1040730 25,000,000 29/06/2023 Pdm Sacco  \n27 Kabalkweru Kobulubulu Pdm Sacco 4916277 1040602 25,000,000 25/04/2023 28 Kabalkweru Kobulubulu Pdm Sacco 6274719 1040602 25,000,000 22/06/2023 29 Kabalkweru Kobulubulu Pdm Sacco 6450071 1040602 25,000,000 29/06/2023 30 Kaberamaido Kaberamaido Pdm Sacco 4916292 1041432 25,000,000 25/04/2023 31 Kaberamaido Kaberamaido Pdm Sacco 6450106 1041432 75,000,000 29/06/2023 32 Kagaa Ochero Pdm Sacco 4916311 1040675 25/04/2023 33 Kagaa Ochero Pdm Sacco \n6450150 1040675 75,000,000 29/06/2023 35 Kagaa Ward Ochero Town Council Pdm 4916312 1040464 25,000,000 25/04/2023 Sacco  \n36 Kagaa Ward Ochero Town Council Pdm 6274923 1040464 25,000,000 22/06/2023 \n1 6278685 1040838 25,000,000 22/06/2023 49 Murem Okile Pdm Sacco  \nOgak Okile Pdm Sacco 4917524 \\| 22/06/2023 \n1041107\\_ 25,000,000 25/04/2023 6280229 1041107 25,000,000  \nOgak Okile Pdm Sacco  \nOgerai Okile Pdm Sacco \\_\\| 4917523 \nI 1041355 25,000,000 25/04/2023 \\_\\| 6280225 1041355 25,000,000 \n22/06/2023 53 Ogerai Okile Pdm Sacco  \n4787675 1041413 25,000,000 19/04/2023 54 \nOkapel Aperikira Pdm Sacco  \n6280299 1041413 25,000,000 22/06/2023 55 Okapel Aperikira Pdm Sacco  \nOkeratok Ward Ochero Town Council Pdm iu 4787680 \n1040040 \\| 25,000,000 19/04/2023 \nSacco  \n6280318 1040040 25,000,000 22/06/2023 Okeratok Ward Ochero Town Council Pdm  \n58  \nSacco  \nOkeratok Ward Ochero Town Council Pdm \n6452583 1040040 25,000,000 29/06/2023 \nSacco  \n4787686 1040851 25,000,000 \\| 19/04/2023 Okile Okile Pdm Sacco  \nOkile Okile Pdm Sacco 6280326 \n1040851 25,000,000 22/06/2023 4787724 1041168 25,000,000 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}, [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}]], "page": 56, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "19/04/2023", "metadata": {"headings": [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], "page": 57, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Olelai Aperikira Pdm Sacco  \n6280409 1041168 25,000,000 22/06/2023 Olelai Aperikira Pdm Sacco  \nOmodoi Ward Ochero Town Council Pdm 4787788 \n1040774 25,000,000 19/04/2023 \n6280536 1040774 25,000,000 22/06/2023 \\| Sacco  \nOmodoi Ward Ochero Town Council Pdm \nSacco  \n4787803 1040930 25,000,000 19/04/2023 Ongolangol Alwa Pdm Sacco  \nOngolangol Alwa Pdm Sacco 6280564 1040930 \\| \n25,000,000 \\| 22/06/2023 6452663 1040930 25,000,000 29/06/2023 \\| Ongolangol Alwa Pdm Sacco  \n4787857 1040753 25,000,000 19/04/2023 Oriamo \nOriamo Pdm Sacco  \n6280645 1040753 25,000,000 22/06/2023 Oriamo Oriamo Pdm Sacco  \nPalatau Alwa Pdm Sacco 4787927 \n1040421 25,000,000 19/04/2023 6280777 1040421 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}, [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}]], "page": 57, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22/06/2023", "metadata": {"headings": [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}], "page": 57, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Palatau Alwa Pdm Sacco  \n6452744 1040421 25,000,000 29/06/2023 Palatau \nAlwa Pdm Sacco  \n4918173 1040628 25,000,000 25/04/2023 \\| Swagere Ochero Pdm Sacco  \n1040628 75,000,000 29/06/2023 \\| Swagere Ochero Pdm Sacco \n6453105 \nAppendix (5): Unlicensed SACCOs SN. Vote Name  \nName Of SACCO \nParish Name Is the SACCO registered Remarks under Microfinance \\| Institutions  \nmoney  \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}, [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}], [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}], [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}], [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 58, "level": 3}}, {"headings_1": {"content": "22/06/2023", "page": 57, "level": 2}}], "page": 58, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], "page": 60, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Attestation form included all required information as per the guidelines \n19 Kaberamaido DLG Okile \n20 Kaberamaido DLG Okile \nOgak Okile Pdm Sacco  \nYes \nOgerai Okile Pdm Sacco  \nYes \nThe Attestation form included all required information as per the guidelines  \nThe Attestation form included all required information as per the guidelines  \n21 Kaberamaido DLG Aperikira \\| Okapel Aperikira Pdm Sacco  \nYes \nThe Attestation form included all required information as =\\| the guidelines  \n22 Kaberamaido DLG Ochero Town Okeratok Ward Ochero Town Council Pdm Yes  \nThe Attestation form included all required information as per Council Sacco \\| the guidelines  \n23 Kaberamaido DLG Okile  \nOkile Okile Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}, [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}]], "page": 60, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 61, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 60, "level": 3}}], "page": 61, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enterprises", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kaberamaido DLG Abalang Oriamo Pdm Sacco Abalang 14  \n0 \n2 Kaberamaido DLG Abirabira Aperikira Pdm Sacco Abirabira 12  \n0 \n\\| 3 Kaberamaido DLG Aboltok Kobulubulu Pdm Sacco Aboltok [ 13  \n0 \n4 Kaberamaido DLG Akwalakwala Kobulubulu Pdm Sacco Akwalakwala 15 \u2014  \n0 \n5 Kaberamaido DLG Apele Oriamo Pdm Sacco Apele 18", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}, [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}]], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "metadata": {"headings": [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \n0 \n7 Kaberamaido DLG Kabalkweru Kobulubulu Pdm Sacco Kabalkweru 15  \n0 \n8 Kaberamaido DLG Kaberamaido Kaberamaido Pdm Sacco Kaberamaido 18  \n11 \n9 Kaberamaido DLG Kagaa Ochero Pdm Sacco Kagaa 17  \n12  \n\\| 10 Kaberamaido DLG Kagaa Ward Ochero Town Council Pdm Sacco Kagaa Ward  \n14 0  \n11 Kaberamaido DLG \\| Kanyalam Ochero Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}, [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}], [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}], [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}], [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}]], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kanyalam 19", "metadata": {"headings": [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "17 \n12 Kaberamaido DLG Katinge Kobulubulu Pdm Sacco Katinge 12  \n0 \n13 Kaberamaido DLG Murem Okile Pdm Sacco \nMurem \\| 15 1 14 Kaberamaido DLG Beerat Ogak Okile Pdm Sacco \nOgak 20 [\\_\\_ 0 \n15 Kaberamaido DLG Okile Pdm Sacco Ogerai 19  \n14 \n16 Kaberamaido DLG Okapel Aperikira Pdm Sacco Okapel\\_ 11  \n0 \n17 Kaberamaido DLG Okeratok Ward Ochero Town Council Pdm Sacco Okeratok  \n9 - 0 18 Kaberamaido DLG Okile Okile Pdm Sacco Okile 23  \n17 \n19 Kaberamaido DLG Olelai Aperikira Pdm Sacco Olelai 24  \n17 20 Kaberamaido DLG \\| Omodoi Ward Ochero Town Council Pdm Sacco Omodboi  \n8 0 \n21 Kaberamaido DLG Ongolangol Alwa Pdm Sacco \nOngolangor 28 \u2014 27  \n22 I Kaberamaido DLG Oriamo Oriamo Pdm Sacco I Oriamo 18  \n0 I 23 Kaberamaido DLG Swagere Ochero Pdm Sacco Swangere 26  \n0 \n59 \nAppendix (10): Utilisation of PRF Funds  \nVoucher Number Date Description of expenditure  \nResponsible person Amount Comment 984816  \n22-Aug-22 Payment to Elomunait David being a claim to Elomunait David  \nfacilitate District water and sanitation  \ncoordination committee meetings  \n984823  \n25-Aug-22 Payment to Elomunait David being a claim to Emau Denis  \nfacilitate District water and sanitation  \ncoordination committee meetings  \n986036 \n25-Aug-22 Payment to Ebwamu Milton to facilitate Ebwamu Milton verification of bore holes drilled in FY2021/22  \n1766171 \n11-Oct-22 Payment to Olongo Denis to facilitate sensitisation Olongo Denis of communities on operation and maintenance  \n986967  \n22-Aug-22 Payment to IKEO SEMMY PATRICIA to facilitate Ikeo Semmy supervision of parish model data collection  \n176909  \n12-Oct-22 Payment to Eyamu David to facilitate training of Eyamu David PDM SACCO leadres in the district  \n1769099  \n20-Oct-22 Payment to Eyamu David to facilitate training of Eyamu David PDM SACCO leadres in the district  \n3440222 19-Jan-23 Payment to Achom Milcah to facilitate PDM", "metadata": {"headings": [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}]], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Meetings", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 64, "level": 2}}, {"headings_1": {"content": "Kanyalam 19", "page": 63, "level": 3}}], "page": 64, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2079012  \n09-Nov-22 Payment to Emolu Patrick to facilitate PDC Emolu Patrick activities under PDM  \n2078886  \n09-Nov-22 Payment to Egworu Peter to facilitate PDC Egworu Peter activities under PDM  \n2439356  \n22-Nov-22 Payment to Odongo Peter for meeting with PDCs Odongo Peter on PDM  \n3425810  \n10-Jan-23 Payment to Ebagu Emmanuel for meeting with Ebagu Emmanuel PDCs on PDM  \n3430319  \n09-Jan-23 Payment to Omilogor John for meeting with PDCs Omilogor John on PDM", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 64, "level": 2}}, {"headings_1": {"content": "Kanyalam 19", "page": 63, "level": 3}}], "page": 64, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 5302116", "metadata": {"headings": [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], "page": 64, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "08-May-23 Payment to Chakua Wilfred for sensitisation on Chakua Wilfred PDM activities  \n4266826  \n16-Mar-23 Payment to Akwi Mary to facilitate refreshment of Akwi Mary TOT during PDM training  \n2585991  \n09-Dec-22 Being payment to Ejoku Herman for travel to Ejoku Herman kampala to submit PDM request for additional  \nfund  \n6388563  \n26-Jun-23 Payment to Dr Chakua Wilfred to facilitate Chakua Wilfred supervision and backup the selection exercise of  \nbeneficiaries under PDM program during the \n60 \n664,000 Double payment unaccounted for 300,000 lack of supporting documents \n400,000 lack of supporting documents 458,000 lack of supporting documents 1,000,000 lack of supporting documents 2,262,000 lack of supporting documents 738,000 lack of supporting documents 250,000 lack of supporting documents 250,000 lack of supporting documents 250,000 lack of supporting documents 250,000 lack of supporting documents 250,000 lack of supporting documents 250,000 lack of supporting documents 2,800,000 lack of supporting documents 400,000 lack of supporting documents 1,050,000 lack of supporting documents \n1,156,000 lack of supporting documents \nvillage meetings in the district  \n3455456  \n27-Jan-23 Payment to Orai Julius for conducting disease Orai Julius surveillance and vaccination and training PDM  \nO1-Feb-23 groups in Aperikira s/c  \n3577140  \nPayment to Abongi James for sensitisation and Abongi James profiling of PDM farmer groups  \n3163491 \n19-Jan-23 Payment to Engwenyu Richard for sensitisation \\| Engwenyu Richard and profiling of PDM farmer groups and  \ncollection of basic agric data and statistics on  \nmajor crop enterprises and their productivity  \nunder PDM program = 5303779 \\| 17-May-23 Payment to Iriam Suzan to facilitate meeting of Suzan PDCs on PDM \n5302116  \n17-May-23 Payment to Dr Chakua Wilfred as transport refund Dr Chakua for CDOs during PDM training  \n2083257 \n15-Nov-22 \\| Payment to Onaga Nakelet for Training enterprise Onaga Nakelet groups under PDM  \n2083715  \n15-Nov-22 Payment to Engwenyu Richard to facilitate Engwenyu Richard training of farmers under PDM for crop selected  \nenterprise in Kobulubulu and Okille s/cs  \n2079111  \n15-Nov-22 Payment to Euchu Alfred to facilitate PDC Euchu Alfred  \n\\| activities under PDM  \n5302116  \n17-May-23 Payment to Dr Chakua Wilfred being fuel for orci cordinatingPDM FIS training by the ICT experts  \n986967  \n06-Sep-22 Payment to IKEO SEMMY PATRICIA to facilitate IKEO SEMMY \n3414444  \n27-Jan-23", "metadata": {"headings": [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}, [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Aperikira,Alwa.", "metadata": {"headings": [{"headings_0": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "| 5302116", "page": 64, "level": 3}}], "page": 67, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "RESPONSE:  \n\\\\ Construction of 9 boreholes in F. \u2014% various subcounties such as", "metadata": {"headings": [{"headings_0": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "| 5302116", "page": 64, "level": 3}}], "page": 67, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "metadata": {"headings": [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], "page": 67, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Drilling of Large diameter production wells at Aburapoli, Ogerai/Olelai \nRESPONSE: \nThe construction of boreholes completed.  \nwas  \nThe boreholes were handed over to communities for use.  \nThe trees which were planted were destroyed by the community. Kobulubulu borehole had a blocked sock pit \nCommunities have been made to plant trees to replace the destroyed ones as shown in pictures inest herein \nThe communities have been to open the blocked soak away pit and , water is now flowing as shown in the pictured \nPhase 1 was complete, however it was not functional as the district had not signed an MOU with the owner of the land. \nE hase one was to establish a water source large diameter well) for the proposed water system thereafter then the design of the system would follow using the data of the large diameter well as a water source, hence its functionality will be put to use when the actual design has been generated. \nThe MOU with the land owner was not finalized awaiting the size of LI \n63 \nExtension of piped water in Alwa Trading centre- Water DWSCG \nRESPONSE: \nExtension of piped water in Alwa Trading centre- Water DWSCG \narea required after the design has been generated, however the land owner accepted works to continue to that level. \nExtension of piped water was done and, this was done to serve 3 villages in Abeju trading centre.  \nBricks and other construction materials were not cleared from the site and these could cause accident \nThese yard stand post taps were constructed by the beneficiaries, it was not the part of the contract which was to extend the water main line from Alwa to Ebeju only.  \nHowever we have talked to them to remove bricks, left around which can cause accidents to users \n64 \n\\_Appendix 12: UGIFT Project Implementation  \nNo. \\| Programme Activity \\| Value of Pictorial  \nevidence Summary of findings (Time, Audit conclusion Management details equipment  \nQuality, Quantity, Cost and  \nResponse", "metadata": {"headings": [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}, [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}]], "page": 67, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UCX)'Bns_", "metadata": {"headings": [{"headings_0": {"content": "(UCX)'Bns_", "page": 69, "level": 3}}, {"headings_1": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 69, "level": 2}}, {"headings_1": {"content": "(UCX)'Bns_", "page": 69, "level": 3}}], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 \\| Human Capital. \\|  \nConstructi 836,950,000 work \n\\| - \u201cIncomplete  \nDevelopment on of  \ncommenced and the contractor  \nThe Accounting", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 69, "level": 2}}, {"headings_1": {"content": "(UCX)'Bns_", "page": 69, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 69, "level": 2}}, {"headings_1": {"content": "(UCX)'Bns_", "page": 69, "level": 3}}]], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Aperikira", "metadata": {"headings": [{"headings_0": {"content": "Aperikira", "page": 69, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 69, "level": 2}}], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "was not on site.  \nofficer explained that seed  \nthe Land title was", "metadata": {"headings": [{"headings_0": {"content": "Aperikira", "page": 69, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 69, "level": 2}}], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Secondary", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "obtained and works \nschool  \nare commencing this \nFY 2023-2024. \n65 \nAppendix 13: Status of Health Centres  \nName of facility Sub county Parish Population served Status  \nRemarks  \nMurem HC II Okile Murem 12,000  \ne Poor infrastructure e Understaffing  \ne Drug stock out. \nKaberepoli HC II Ochero Swagere 38,617  \nPoor \ninfrastructure", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}, [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}]], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Understaffing", "metadata": {"headings": [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}], "page": 70, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Drug stock out. \n66 \nAppendix 14: Status of Infrastructure. \nProject Inspection conditio Construction of  \nBN \nwashing slab at Kaberamaido Hospital", "metadata": {"headings": [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}, [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}], [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}], [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}], [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}]], "page": 70, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 71, "level": 3}}, {"headings_1": {"content": "Understaffing", "page": 70, "level": 3}}], "page": 71, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of \nwalkway with a roof", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 71, "level": 3}}, {"headings_1": {"content": "Understaffing", "page": 70, "level": 3}}, [{"headings_0": {"content": "|_", "page": 71, "level": 3}}, {"headings_1": {"content": "Understaffing", "page": 70, "level": 3}}]], "page": 71, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ct", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], "page": 71, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of Sig \nnew laboratory \ng \\|  \n\\| \nLeaking roofs Drug Storage \nactivities ie  \nie Appendix 15: Implementation of project \nAudit remarks \nThe construction of 1 washing slab completed. was  \nThe washing slab was in use by the time of inspection. It has a blocked sock pit \nConstruction of walk way to maternity ward was complete and in use at the time of the audit. \nConstruction was being finalized at the time of Inspection. The facility had not been officially handed over to the hospital \nThe hospital had a number of wards with leaking roofs so during \\| the rainy season, these room cannot accommodate patients \nI observed that drugs are stored in a small room with no window, only small ventilators. \n\\| \nSN Finding (KAM, EOM & OM) OAG\u2019s Recommendation Accounting Officer's Status of Response \naa \nresponse \nImplementation. 1", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 71, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Funding and absorption of wage, I advised the Accounting The Accounting Officer The district is still This has greatly improved in pension and gratuity  \nOfficer to ensure that the attributed this to failure facing  \nI reviewed the approved wage, pension Human resource department to access the salary absorption  \nand gratuity estimates for the financial supports  \nnew payroll, failure to fully challenges  \nyear 2021/2022 and noted that the pensioners/beneficiaries in process pension  \nDistrict budgeted to receive starting the process six documents and staff  \nUGX.11,955,658,381 during the year months prior to retirement. who joined payroll in  \nunder review and received The Human Resource and third quarter yet the  \nUGX.11,955,658,377 representing Information Technology staff budget was from  \n100% performance.  \nshould support new employees quarter one.  \nin obtaining the necessary  \nOut of the total receipts for the documentation for set up.  \nfinancial year of UGX.11,955,658,377,  \nUGX.10,762,277,490 was spent by the  \nentity resulting in an unspent balance  \nof UGX.1,193,380,887, representing an  \nunder absorption level of 10% \nunder the FY 2022/23 with less than 30m wage budget being returned. This was basically monies from retirees, interdicted staff and those who transferred service. Wages being a conditional grant, cannot be spent to 100% given eligibility conditions for expending it, which cannot always be ideal 100%", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 72, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2  \nOver payment of salary and pension I advised the Accounting The Accounting Officer The district has As at Nov 2023, a total of My review of the payroll registers Officer to ensure that monthly explained that this was not resolved this UGX.22,727,986 has been (IPPS) and IFMS payments revealed an reconciliations are prepared by a result of IPPS and issue  \nrecovered in salaries and over payment of UGX.24,628,299 in HR department to eliminate IFMS technical  \nUGX.669,814 recovered from respect of salaries and pension  \nreoccurrence of double challenges during salary However, the pensioners. Giving a\\_ total payments  \nprocessing in the month recovery of these recovery of UGX.23,397,800 In the meantime, recovery of of April, 2022 that funds is on going and representing 95% the funds from the employees resulted into double  \nrecovery. A balance of 5% and pensioners is awaited. payments for those  \nrecoveries are ongoing on staff.  \npayroll. Attached is a summary sheet showing recoveries. \n3  \nUnder payment of pension and I advised the Accounting The Accounting Officer This issue has not The claims were submitted to gratuity.  \nOfficer to ensure that the explained that the been resolved.  \nthe PS/ST for clearance and My review of the payroll registers pensioners are planned for unpaid pensioners were  \nout of this, a total of (IPPS) and IFMS payments revealed an and paid their residual arrears. either retiree for the  \nUGX.27,115,964 was cleared under payment of UGX.29,363,296 in  \nrespect of pension. \nprevious Financial years  \nand paid in the FY 2022/23 whose pension representing 92.1%. The appeared for the first  \nremaining UGX.2,310,392 \n68 \n\\| time with residual  \nrepresenting 7.9% is being arrears which could not  \nprocessed. It awaits be paid using the  \nsubmission of complete 2021/22 pension documents by the budget. beneficiaries/claimants. A letter from PS/ST and summary sheet of payments is attached.", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 72, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Payment of salary using wrong I advised the government The Accounting Officer This issue has not Given challenges with IPPS, salary scales and salary through MoPS to ensure that explained that this could been resolved  \nthe District has been enrolled bands/levels/notches.  \nthe Human Capital be due to the fact that  \non HCM and employee data My comparison of the base pay as per Management System (HCMS) IPPS had technical  \nhas been migrated from IPPS IPPS payroll registers with the base pay that is to be rolled out to all drawbacks where not all  \nto HCM. Official launch and as per salary structure for 2021/22 MDALGs automates the notch staff had their annual  \nuse of HCM is scheduled for revealed that, whereas all staff were salary increments.  \npaid on the right scales, 17 of them In addition, the Accounting  \nwere paid on wrong Officer was advised to recover  \nbands/levels/notches. This led to over overpayments and consider  \npayments of UGX.864,048 and under remitting funds to under paid  \npayments of UGX.1,401,733. staff. \n\\_ \nincrements automated  \nDecember 2023. MoPS has indicated that HCM automates increments.", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 73, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed access of newly recruited The Accounting Officer was The Accounting Officer This issue has not All staff recruited in the FY or transferred staff to the payroll. advised to ensure that the explained that this was been resolved  \n2022/23 accessed payroll I noted that 172 newly recruited/ Human Resource and as a result of granting  \nwithin one month. Please transferred employees delayed to Information Technology staff permission to recruit  \ncheck attached summary access payroll, with average delays supports new employees in teachers without  \nsheet showing access on ranging from 1- 5 months.  \nobtaining necessary opening staff ceilings  \npayroll status  \ndocumentation for set up.  \nand the long process of  \nprocessing TINs and  \nsupplier numbers.", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], "page": 73, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed access to the pension I advised the Accounting The Accounting Officer This issue has not MoPS concluded full payroll  \nOfficer to liaise with MOPS to explained that these been resolved  \nseparation of the payroll with I,however noted that 10 new ensure that the staff are were staff erroneously  \nKalaki DLG and in the FY pensioners/beneficiaries delayed to classified in the correct district classified by MoPS as  \n2022/23, all Pensioners access pension payroll, with average in which they belong.  \nKalaki DLG staff  \naccessed the following month delays ranging from 1-8 months. As a  \nfollowing the creation of  \nfollowing month of result, UGX.297,871 was not paid.  \nnew District.  \nretirement. Please check attached summary sheet showing payroll access \n69 \nstatus.", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 73, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7 Delayed removal of staff from I advised the Accounting The Accounting Officer This issue has not All staff who left service of payroll  \nOfficer recover funds from attributed the delay to been resolved  \nKaberamaido DLG were I noted that UGX.2,773,761 was paid to Retirees, absconders, and the IPPS non-functionality  \nremoved from payroll on 2 staff who had either retired, deceased.  \nto facilitate deletion on  \ntime. Except one where there absconded or died with of 1 months. Government through MoPs due date.  \nwas delay by one month due should fast track the roll out  \nto technical issues, but whom and implementation of the  \nrecovery of overpayment is HCMS being made.", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], "page": 74, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8  \nMisclassification of salary, pension Government (MoFPED) should The Accounting Officer This issue has not Payments of wages, pension and gratuity expenditure.  \nconsider paying pension and explained that gratuity been resolved  \nand gratuity in the FY I noted that funds amounting to gratuity obligations as a had been processed but  \n2022/23 were based on UGX.301,075,279 relating to gratuity statutory charge without the budget had been  \nappropriate budget codes and pension arrears were charged on subjecting it to budget] exhausted yet there  \nand this has improved/action account codes other than those ceilings.  \nwas still a huge pension  \nhas been taken  \nprescribed for gratuity and pension  \nsurplus which was  \narrears. \nbound to be returned to the treasury while gratuity arrears was being accumulated. \n9 Deduction past the deduction end I advised the Accounting The Accounting Officer This issue has Resolved between OAG and date.  \nOfficer to approve all letters of explained  \nthat been resolved other stakeholders  \nI observed that UGX.10,017,669 undertaking prior to UCLA/UBA had not  \nrelating to 7 employees was deducted employees  \nby UCLA/UBA past the end date. loans/savings. \naccessing conducted the necessary training on the PDMS and its technicalities. \n10 Unapproved loan deductions by I informed the Accounting The Accounting Officer This issue has Resolved between OAG and Accounting Officer in the PDMS Officer that these matters explained  \nthat been resolved other stakeholders  \nI observed that UCLA/UBA deducted would be brought to the UCLA/UBA had not  \nUGX.12,754,733 from 11 staff without attention of the relevant conducted  \nthe  \napproval of the Accounting Officer from authorities  \nnecessary training on  \nthe PDMS. This creates an opportunity  \nthe PDMS and its  \nfor misappropriation of funds through  \ntechnicalities  \nmaking fictitious deductions as well as  \nover deductions. \n70 \nIn addition, UGX.3,475,301 were deducted by UCLA/UBA from 55 staff over and above the approved amounts by the Accounting Officer. This resulted into financial loss to the affected staff. \n11 Reliability of the Payroll Deduction I informed the Accounting The Accounting Officer  \nOAG to give an update as Management System Officer that these matters explained that", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 74, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "promised", "metadata": {"headings": [{"headings_0": {"content": "promised", "page": 75, "level": 2}}, {"headings_1": {"content": "ct", "page": 71, "level": 2}}], "page": 75, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A comparison of the \u201cactive deductions\u201d would be brought to the UCLA/UBA had not and \u201cmy approvals\u201d reports in the attention of the relevant conducted  \nthe PDMS revealed that there were authorities  \nnecessary training on variances in deduction amounts.  \nthe PDMS and its I also noted that there were variances  \ntechnicalities  \nin monthly deduction amounts in active  \ndeductions report in the PDMS and  \nIPPS payroll.", "metadata": {"headings": [{"headings_0": {"content": "promised", "page": 75, "level": 2}}, {"headings_1": {"content": "ct", "page": 71, "level": 2}}], "page": 75, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12 Computation and deduction of Government through MoPS The Accounting Officer Recovery  \nof IPPS LST deductions remain Local Service Tax (LST)  \nshould ensure that the HCMS explained that over and overpaid funds is tagged on basic pay only and An analysis of the IPPS register and re- accurately deducts LST from under deductions is a ongoing.  \ndoes not include Allowances. computation of LST revealed that LST all employees in accordance result of the way IPPS  \nHowever, the effectiveness of was not deducted from 24 employees with the relevant laws  \nwas programed during MoPs is working HCM in resolving this will be on the payroll amounting to In the meantime, the system design and on this issue.  \ntested in the FY 2024/25 UGX.1,000,000.  \nAccounting Officer should coding.  \nsince the district will start The District had wrongly deducted the make recoveries from staff  \npaying on HCM in December LST of 149 employees resulting into an from whom less LST was  \n2023 after LST period for FY over deduction of UGX.1,980,000 and deducted and compensation  \n2023/24.  \nunder deduction of UGX.176,250. A soft where over deductions were  \ncopy of 870 transactions was submitted  \nmade.  \nto the Accounting Officer. \n13 Computation and deduction of Pay Government through MoPS The Accounting Officer  \nMoPS has resolved this on As You Earn (PAYE)  \nshould ensure that the HCMS explained that this is This issue has not IPPS and it is hoped that An analysis of the IPPS register and re- accurately deducts PAYE from due to the system been resolved  \nHCM will equally compute computation of PAYE revealed the all qualifying employees in (IPPS) challenges since  \nPAYE \ncorrectly following;  \naccordance with the Income it used to under deduct  \nThe District wrongly computed the Tax Act.  \nPAYE.  \nPAYE in respect of 101 employees  \nresulting into under deduction of In the meantime the  \nUGX.2,643,040 and over deduction of Accounting Officer should", "metadata": {"headings": [{"headings_0": {"content": "promised", "page": 75, "level": 2}}, {"headings_1": {"content": "ct", "page": 71, "level": 2}}, [{"headings_0": {"content": "promised", "page": 75, "level": 2}}, {"headings_1": {"content": "ct", "page": 71, "level": 2}}], [{"headings_0": {"content": "promised", "page": 75, "level": 2}}, {"headings_1": {"content": "ct", "page": 71, "level": 2}}]], "page": 75, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.10,368,921.", "metadata": {"headings": [{"headings_0": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}, {"headings_1": {"content": "promised", "page": 75, "level": 2}}], "page": 75, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "make recoveries from staff \n71 \nA soft copy of 101 transactions was from whom less PAYE was submitted to the Accounting Officer. As deducted and compensation to a result, there was a financial loss to those with over deductions government.", "metadata": {"headings": [{"headings_0": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}, {"headings_1": {"content": "promised", "page": 75, "level": 2}}, [{"headings_0": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}, {"headings_1": {"content": "promised", "page": 75, "level": 2}}], [{"headings_0": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}, {"headings_1": {"content": "promised", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "14 \\| Remittance of deductions (LST, I advised the Accounting The Accounting Officer This issue has not Management wrote to UNATU PAYE, UNATU, UCLA)  \nOfficer to carry out the explained that under been resolved.  \non this matter and verification I compared the deductions in the IPPS required reconciliations and payment of UNATU  \nis Ongoing to avoid the risk of payroll registers with the make payments where under deductions could be a  \ndouble payment and financial remittances/payments in the IFMS remittance is confirmed. result of calculation  \nloss.  \ndetails XML payment file and noted an  \nerrors due to use of big  \nunder remittance amounting to  \ndata where there were  \nUGX.1,669,891 to UNATU.  \nalso staff who would be  \nerroneously classified by  \nMoPS under Kalaki DLG  \nbut whom we had to  \nverify and process their  \npayments.", "metadata": {"headings": [{"headings_0": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}, {"headings_1": {"content": "promised", "page": 75, "level": 2}}], "page": 76, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 76, "level": 2}}, {"headings_1": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}], "page": 76, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "15 Inconsistencies between interface Government through  \nThe Accounting Officer The distrit is The two payrolls are now files and payroll registers.  \nshould fast track separation of explained that this was working on\\_ this fully separated. Kaberamaido I compared the payroll registers (IPPS Kaberamaido pay roll from because of delay by issue.  \nwill soon join HCM as Kalaki file) with the IFMS interface files and Kalaki payroll.  \nMOPs to separate the  \nremains on IPPS which will observed that there were variances of", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 76, "level": 2}}, {"headings_1": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}], "page": 76, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.104,547,107.", "metadata": {"headings": [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}], "page": 76, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "payrolls of the two  \nmake the two records even districts following the  \nmore separated  \ncreation of Kalaki  \ndistrict.  \nJ.  \n\\|  \n16 Payments of salaries, & pension aff Eovemment through MoPS The Accounting Officer This issue has Resolved.  \nthe IPPS  \nshould fast track the explained that at the been resolved.  \nA comparison of the IPPS payroll separation of payroll between time, these pensioners  \nregister and IFMS payment file revealed Kaperebyong and Kalaki and staff still appeared  \nthat UGX.431,889,771 was paid off the Districts  \non Kalaki payroll  \nIPPS to 51 employees and 6  \npensioners/beneficiaries \n17 Inaccurate computation of political I advised the Accounting The Accounting Sica \\| The issue has not Recovery of net = leaders\u2019 and commissioner\u2019s Officer to ensure that all explained that this was been resolved.  \noverpayment of 1,441,730/= gratuity  \npolitical gratuity is computed due to the fact that the  \nhas been made between \nThrough a re-computation of political \nat 30%.  \n\\| gratuity of chairperson  \nMarch to June 2023 (Variance DSC\\_ was computed at  \nbetween expected net pay for \n72 \nleaders\u2019 and commissioner\u2019s gratuity, I noted that the District had inaccurately computed the gratuity of one political leader resulting into an overpayment of", "metadata": {"headings": [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}, [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}], [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}], [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}], [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}], [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}]], "page": 76, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.2,059,615", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}], "page": 77, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18 Receivables \n40% and not 30%.  \nMay 2022 at 30% DPOLGRAT (i.e net pay of 5,624,635 for gross pay of 7,895,192 and actual net pay received at 40% DPOLGRAT (i.e net pay of 7,066,365 for gross pay of 9,954,807). Please see attached summary sheet.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}]], "page": 77, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I advised the Accounting The Accounting Officer This issue has not The recovery has been done \\| Review of the Statement of Financial Officer to ensure recovery of explained that the Task been resolved  \nthough not fully. Details on Position and Note 19, to the financial issued loans under UWEP and forces at the various  \nthe YLP and UWEP Response. Statements, revealed that the District YLP  \nlevels had been  \nhad accumulated receivables of  \nreorganized and\\_ that  \nUGX.511,661,055. The balance relates  \nthe Ministry had made a  \nto outstanding UWEP, YLP funds and  \ncommunication to the  \nthe overpayments of Salary and  \neffect that operation  \nPension.  \nfunds for both YLP &  \nUWEP had been  \nFurther analysis revealed that during  \nreinstated w.e.f  \nthe financial year, the district recovered  \n2022/2023. There was  \nonly UGX.12,400,150 and  \nhope for improvement  \nUGX.2,865,000 from UWEP and YLP  \nin the recovery of the  \nrespectively  \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}], "page": 77, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "19 Misclassification of expenditure I advised the Accounting The Accounting Officer This issue has not This was adhered to in the I noted that expenditure amounting Officer to ensure that going explained that during been resolved.  \nfollowing FY.  \nUGX. 433,609,995 was charged on forward charging of the budgeting process,  \nwrong account item codes contrary to expenditure is based on the Funding  \nfrom  \nthose in which they were budgeted.  \nexpenditure classification and Transitional  \ncoding as defined by the chat Development grant was  \nof Accounts and not reasons received, budgeted  \nfor the expenditure  \nunder one line for repair  \nof vehicles.  \nI advised the Pay The Accounting Officer Hn issue has Absorption of funds cannot 21 Absorption of funds  \nOut of the total warrants for the Officer to ensure that in explained the failure to been resolved.  \nbe 100% because not all financial year of UGX.17,634,284,742, future, employees and absorb released funds  \nstaff can be paid salary every UGX.16,893,157,922 (96%) was spent pensioners are accessed on as \u00abDelayed access to  \nmonth given eligibility issues. by the entity resulting in an unspent the payroll on time  \nthe payroll.  \nbalance of UGX.741,126,820 (4%). The  \neThe Construction was \n73 \nunspent balance at the end of the  \nrecommended for UPDF financial year was subsequently swept  \nbrigade which did not back to the consolidated fund account.  \ngo", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}], [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}]], "page": 77, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "through.", "metadata": {"headings": [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], "page": 78, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eKakure seed school  \nwas not created under  \nKaberamaido DLG.  \neDelayed to access the  \npayroll.  \n22 Un-supported/un-justified\\_out- I advised the Accounting The Accounting This issue has Acted put budgets. \nOfficer to ensure that activities Officer explained that  \nbeen addressed. I observed that the budgets for 5 of the within a given out-put are the cost of each  \n5 outputs assessed were not supported always appropriately costed  \noutput was arrived at  \nby costings/budgets for each of the \nthrough detailed bills activities within these outputs. I was \nof  \nquantities. therefore unable to confirm if the funds  \nallocated for these out-puts were  \nreasonable and justifiable \n23 Parish Development Model  \nBudget allocation  \nI reviewed the approved/revised PDM budget allocation for the Financial Year 2021/2022 and noted that Kaberamaido DLG had an approved budget of UGX.504,283,556. The District received UGX.290,995,752 (58%) leaving a L balance of UGX.213,287,804 (42%). 24 Funds diverted. \nThe matter that should be The Accounting Officer The  \ndistrict Acted addressed to MoFPED.  \nexplained that attempts received the  \nwould be made to outstanding  \nMOFPED to ensure that amount.  \nfunds are released as  \nbudgeted in the future \nI informed the Accounting The Accounting Officer The diverted funds Acted I noted that a total of UGX.49,273,173 Officer that the matter would explained  \nthat were transferred  \nfor gadgets and tools was diverted to be brought to the attention of UGX.49,273,173  \nto PDM SACCO revolving fund for subsequent MOFPED  \ndisbursement to registered SACCOs  \ncontrary to Regulation 16(1) of the  \nPFMR, 2016 that requires an  \nAccounting Officer to request the  \nMinister for approval to vary, within a  \nvote, the amount of money allocated to  \nthe vote. \ndiverted from Gadgets accounts and tools was based on  \na PS/ST circular dated  \n20% May 2022 ref.MEP.50/268/01  \nwhere it was guided  \nthat part of the funds  \nunder gadgets & tools  \nbe repurposed for the  \nParish Revolving funds \n74 \n\\| with the same votes. Therefore, these funds were", "metadata": {"headings": [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}]], "page": 78, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "accordingly", "metadata": {"headings": [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], "page": 79, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "disbursed to the 29  \nPDM SACCOs as  \ndirected and the funds  \nare still held in the  \nrespective SACCO  \naccounts.  \n25 Failure to\\_send funds directly to I informed the Accounting The Accounting arte Ue funds were Acted the PDM SACCO  \nOfficer that the matter will be explained that at the transferred to PDM  \nI noted that funds amounting to brought to the attention of the beginning of the SACCO accounts UGX.222,495,752 was released by relevant authorities. I advised programme, funds were  \nMoFPED to the District account instead the PSST to ensure that funds sent from MoFPED to  \nof the beneficiary PDM SACCO accounts are channelled directly to the districts and there was  \nPDM SACCOs in line with the no way the district  \nguidance  \ncould refuse to send the  \nfunds to the SACCOs.  \n26 Funding \\_and\\_ implementation of I informed the Accounting The Accounting ee funds were Acted the program.  \nDisbursement and absorption", "metadata": {"headings": [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], "page": 79, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Officer that this matter would explained that the fact disbursed to all be brought to the attention of that the district received PDM SACCOs  \nI noted that OPM delayed to disburse the relevant authority. I advise the funds late and there  \nfunds to the district. As a result, the OPM to always train the focal were challenges in  \ndistrict also delayed to disburse persons in advance to enable creating the groups in  \nUGX.90,000,000 (93% of the total the entities to adequately plan the system, because the  \nrelease) to the 21 groups by 2 and a and manage the program  \ncreation was reverted to  \nhalf months. As at the close of the  \nthe district without  \nfinancial year, the activity  \nadequate  \ntraining  \nimplementation at the group level had  \nnot started. \n27 Support to groups without I advised the Accounting The Accounting Officer All SACCOs have Acted Memorandum of Understanding.  \nOfficer to ensure that the explained that this was signed MOU with  \nI noted that all twenty-one (21) groups groups sign an MOU with the being  \nhandled the district called supported with UGX.90,000,000 did not entity before disbursement of retrospectively  \nand Attestation forms.  \nhave signed Memoranda of funds  \ngoing forward this  \nUnderstanding with the district  \nwould be under taken  \nbefore funding any  \ngroup. \\_  \nft \n75 \n28 Submission of quarterly reports to I advised the Accounting The Accounting Officer This issue has not The situation remains the the Office of the Prime Minister  \nOfficer to ensure that he explained that the been resolved  \nsame as explained by the I noted that the district did not submit complies with the programme operational funds that  \nAccounting Officer  \nquarterly reports to the Office of the guidelines.  \nthe district received  \nPrime Minister since there was no  \nwere not adequate to  \nofficial acknowledgement of receipt by  \nfacilitate all the  \nthe OPM.  \nactivities that the  \ndistrict was mandated  \nto undertake under \n29 URF Funding and Expenditure.", "metadata": {"headings": [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}, [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}]], "page": 79, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "micro projects.  \nI advised the Accounting The Accounting Officer This issue has not Follow ups were made. A total of UGX.317,978,415 was Officer to continue liaising with explained that the been resolved.  \nbudgeted to cater for routine manual the Uganda Road Fund to shortfall in funding was  \nmaintenance, routine mechanized ensure funding is secured for due to budget cuts.  \nmaintenance, and road safety works in planned road activities.  \nHowever, the  \nKaberamaido District. However, the  \nunimplemented  \nDistrict received UGX.165,457,780  \nactivities were carried  \n(52%) resulting into a\\_ shortfall of  \nover to 2022/23 and  \nUGX..152,520,635  \nthat the district wrote to  \nMoWT requesting for  \nsupport. \n30 Delayed payment of ex-gratia I advised the Accounting The Accounting Officer Councillors  \nActed I noted delays in payment of Officer to always pay as soon explained that 26 days received ex-gratia councillor\u2019s ex-gratia allowances in Q1, as they receive the money.  \nQ3 and Q4 with average delays of 13  \ndays during the year \nare related to the in time beginning of the financial year which had  \nsystem challenges and  \napproval of warrants", "metadata": {"headings": [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}, [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}]], "page": 80, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}