reports/Kalangala DLG Report of Auditor General 2021/Kalangala DLG Report of Auditor General 2021.chunks.json

[{"content": "FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021 \nFOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 0}}], "page": 0, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 0}}, {"content": "I have audited the accompanying financial statements of the Kalangala District Local Government which comprise the Statement of Financial Position as at 30 th June 2021, the Statement of Financial Performance, Statement of Changes in Equity and 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.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 2}}, {"content": "In my opinion, the financial statements of Kalangala District Local Government for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 3}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements Section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4}}, {"headings_1": {"content": "Opinion", "page": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 4}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.  \nI have determined the matters described below as the key audit matters to be communicated in my report:", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 5}}, {"content": "As a result, I considered payroll management in LGs a Key Audit Matter and identified crosscutting risks including; unrealistic budgeting for employees and pension costs, under absorption of wage funds, delayed access to the payroll, over payment of salaries, non-payment of salary and pension arrears, among others.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 6}}, {"content": "I analysed the approved budget and releases to Kalangala District for salary, pension and gratuity in the period under review, as shown below; \nThe wage and Pension Pay roll of UGX.10,481,809,810 constituted 52.1% of the District\u2019s budget for 2020/2021 of UGX.20,128,919,532.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 7}}, {"content": "I am aware that the Covid-19 Pandemic continues to significantly affect the implementation of payroll management activities. A number of Districts did not carry out planned recruitments resulting into huge unspent balances. \nBased on the audit procedures performed, I made the following significant audit findings;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 9}}, {"content": "- In-adequate sensitization and training in the use and navigation of the system\n- System was not reliable and effective\n- Operational challenges were encountered, including;  \n\uf076 E.g. Un-reliable network  \n\uf076 Some information on the NIRA interface is sometimes not visible/available for instance date of birth and the photo which delays the verification exercise. \nThe ineffectiveness of the system my affect the integrity of the IPPS payroll.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list", "index": 11}}, {"content": "The Accounting Officer promised to start documenting challenges with the system so that they can be forwarded to relevant authorities for a solution. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 13}}, {"content": "A review of the entity\u2019s approved work plans, and budgets revealed that the Kalangala District had an approved budget of UGX.19.3Bn, out of which UGX.17.6Bn was warranted/availed by the end of the financial year. The total expenditure for the year was UGX.16.9Bn out of which UGX.4.4Bn was spent on non-service delivery activities, such as employee costs and transfers to other units (i.e. Town Councils, Sub-counties, Schools), implying that only UGX.12.5Bn was available for implementation of service delivery outputs. \nFrom the procedures undertaken, I noted the following significant observation:", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 12}}, {"headings_1": {"content": "Key Audit Matters", "page": 4}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 15}}, {"content": "The Accounting Officer explained that they had anticipated the receipt of budgeted funds but effects of Covid 19 pandemic caused budget cuts. He however, committed that in the next planning period the district would liaise with the the responsible agencies to realise the budgeted funds.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 12}}, {"headings_1": {"content": "Key Audit Matters", "page": 4}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 17}}, {"content": "I advised the Accounting The District budgeted to receive UGX.1,990,000,000as Officer to followup with external/donor financing, out of which UGX.781,875,946 the relevant agencies to (39%), was received as shown in the table below: \nprovide the funding in the subsequent financial SN Donor Revised Total Variance % years. \n1. Rakai Health 1,060,000 724,857 335,143 68 Sciences  \nProgramme  \n(RHSP) \n2. Global Fund for 600,000 57,019 542,981 10 HIV, TB & Malaria", "metadata": {"headings": [{"headings_0": {"content": "2.2.3 Performance from external financing", "page": 14}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 12}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 18}}, {"content": "3. Global Alliance for 150,000 - 150,000 0 Vaccines and  \nImmunization  \n(GAVI)\n4. United Nations 180,000 - 180,000 0 Expanded  \nProgramme on  \nImmunisation \nstatement \nRevenue shortfalls negatively affect the implementation of planned activities and the achievement of NDPIII objectives.", "metadata": {"headings": [{"headings_0": {"content": "\u201d000\u201d \u201d000\u201d \u201d000\u201d ce", "page": 14}}, {"headings_1": {"content": "(UGX) (UGX) (UGX) rman", "page": 14}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list", "index": 22}}, {"content": "The Accounting Officer responded that they had anticipated the receipt of budgeted funds but effects of Covid 19 pandemic caused budget cuts. He however, committed that in the next planning period the district shall liaise with the the development partners to realise the budgeted funds.", "metadata": {"headings": [{"headings_0": {"content": "Financial", "page": 14}}, {"headings_1": {"content": "Source:", "page": 14}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 25}}, {"content": "I await the out come of Out of the total Warrants/receipts for the financial year of the accounting officer\u2019s UGX.17,559,410,157, UGX.16,884,369,560 (96%) was spent response.  \nby the entity resulting in an unspent balance of  \nUGX.675,040,597 (4%). The unspent balance at the end of  \nthe financial year was subsequently swept back to the  \nconsolidated fund account. \n3.0", "metadata": {"headings": [{"headings_0": {"content": "2.3 Absorption of funds", "page": 14}}, {"headings_1": {"content": "Financial", "page": 14}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 26}}, {"content": "During last year\u2019s audit, it was noted that the district had commenced construction works on Kachanga seed school under the Education Sector and Site clearing of Mulabana Seed School.  \nDuring my audit of 2021, I carried out audit inspectins at Kachanga Seed Secondary School under this program on 20/10/2021 and made the following observations with details in Appendix 13.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 16}}, {"headings_1": {"content": "2.3 Absorption of funds", "page": 14}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 28}}, {"content": "- Construction Works were not yet complete for the two science laboratories, Mult- purpose hall, and class room block.\n- Furniture for the class rooms had not yet been supplied.\n- Out of the seven (7) classroom blocks only three (3) had windows fitted with glass.\n- There was partial supply of laboratory equipment and Computers. \nDelayed completion of the project denies the community the intended services.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 16}}, {"headings_1": {"content": "2.3 Absorption of funds", "page": 14}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list", "index": 29}}, {"content": "The Accounting Officer explained that some works were not yet complete due to the COVID-19 pandemic which led to the total closure of the site for the sometime. However, the contractor has been working non-stop to ensure that the construction process is completed within the shortest time possible.  \nHe also stated that, the partial supply of laboratory equipment and computers arose out the failure of the service provider to deliver items that meet the specifications of the contract and were rejected. \nI advised the Accounting Officer to ensure close supervision of the contractors to complete the project.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 16}}, {"headings_1": {"content": "2.3 Absorption of funds", "page": 14}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 31}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer; the commentaries by the Head of Accounts and the Accounting Officer; and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 16}}, {"headings_1": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 16}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 33}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 16}}, {"headings_1": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 16}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 34}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the District\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 16}}, {"headings_1": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 16}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 35}}, {"content": "My 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 aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 17}}, {"headings_1": {"content": "Other Information", "page": 16}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 37}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 17}}, {"headings_1": {"content": "Other Information", "page": 16}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 38}}, {"content": "- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Districts\u2019 internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, \nfuture events or conditions may cause the District to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 17}}, {"headings_1": {"content": "Other Information", "page": 16}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list", "index": 39}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 17}}, {"headings_1": {"content": "Other Information", "page": 16}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list", "index": 41}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 17}}, {"headings_1": {"content": "Other Information", "page": 16}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 42}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 17}}, {"headings_1": {"content": "Other Information", "page": 16}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 43}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 17}}, {"headings_1": {"content": "Other Information", "page": 16}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 44}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nThere were no material findings in respect of the compliance criteria. \n17 \n18 \n19 \n28 \n29 \n30 \n31 \n32 \n33 \n34 \nA view of Kachanga seed school \nTwo science laboratories \nICT laboratory Mult-purpose hall", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 17}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph", "index": 45}}, {"content": "- Works have not yet been completed\n- Furniture not yet supplied\n- Out of 7 classroom blocks only 3 have windows with fitted glass. \n- Works have not yet been completed on the two science laboratories\n- Some laboratory equipment were supplied. \n- ICT laboratory was completed.\n- No power supply to run computers.\n- Computers were not yet fully supplied \n- Works have not yet been completed on Mult-purpose hall.\n- Glasses not yet fitted", "metadata": {"headings": [{"headings_0": {"content": "Construction Picture Audit Remarks works", "page": 38}}, {"headings_1": {"content": "Appendix 13: Inspection of Construction works at Kachanga Seed Secondary School", "page": 38}}], "page": 38, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list", "index": 60}}, {"content": "|    | Acronym   | Meaning                                                       |\n|---:|:----------|:--------------------------------------------------------------|\n|  0 | ACDP      | Agriculture Cluster Development Project                       |\n|  1 | AIA       | Appropriation in Aid                                          |\n|  2 | CAO       | Chief Administrative Officer                                  |\n|  3 | DLG       | District Local Government                                     |\n|  4 | GoU       | Government of Uganda                                          |\n|  5 | HR        | Human Resource                                                |\n|  6 | ICT       | Information & Communication Technology                        |\n|  7 | IFMS      | Integrated Financial Management System                        |\n|  8 | INTOSAI   | International Organization of Supreme Audit Institutions      |\n|  9 | IPF       | Indicative Planning Figures                                   |\n| 10 | IPPS      | Intergrated Personel and Payroll System                       |\n| 11 | ISSAI     | International Strandards for Supreme Audit Institutions       |\n| 12 | ISSAIs    | International Standards of Supreme Audit Institutions         |\n| 13 | LGFAM     | Local Government Financial and Accounting Manual, 2007        |\n| 14 | LGFAR     | Local Government Financial and Accounting Manual, 2007        |\n| 15 | LLG       | Lower Local Governments                                       |\n| 16 | MDAs      | Ministries, Departments and Agencies                          |\n| 17 | MoFPED    | Ministry of Finance, Planning and Economic Development        |\n| 18 | MoGLSD    | Ministry of Gender, Labour and Social Development             |\n| 19 | MoLG      | Ministry of Local Government                                  |\n| 20 | MoPS      | Ministry of Public Service                                    |\n| 21 | NAA       | National Audit Act                                            |\n| 22 | NDP       | National Development Plan                                     |\n| 23 | NIRA      | National Identification Registration Authority                |\n| 24 | NPA       | National Planning Authority                                   |\n| 25 | NTR       | Non-Tax Revenue                                               |\n| 26 | OAG       | Office of the Auditor General                                 |\n| 27 | PAYE      | Pay As You Earn                                               |\n| 28 | PBS       | Program Budgeting System                                      |\n| 29 | PCA       | Payroll Consults Africa                                       |\n| 30 | PDMS      | Payroll Deduction Management System                           |\n| 31 | PDU       | Procurement & Disposal Unit                                   |\n| 32 | PFMA      | Public Finance Management Act                                 |\n| 33 | PFMR      | Public Finance Management Regulations                         |\n| 34 | PPDA      | Public Procurement & Disposal of Public Assets                |\n| 35 | PS/ST     | Permanent Secretary / Secretary to the Treasury               |\n| 36 | TI        | Treasury Instructions                                         |\n| 37 | TSA       | Treasury Single Account                                       |\n| 38 | TSSA      | Treasury Sub Single Account                                   |\n| 39 | UCF       | Uganda Consolidated Fund                                      |\n| 40 | UgIFT     | Uganda Intergovernmental Fiscal Transfers Program for Results |", "metadata": {"page": 3, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | UGX   | Uganda Shilling                   |\n|---:|:------|:----------------------------------|\n|  0 | UNEB  | Uganda National Examination Board |\n|  1 | URA   | Uganda Revenue Authority          |\n|  2 | URF   | Uganda Road Fund                  |\n|  3 | UWEP  | Uganda Women Empowerment Project  |\n|  4 | VFM   | Value for Money                   |\n|  5 | YLP   | Youth Livelihood Program          |", "metadata": {"page": 4, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | Category        | Initial Approved budget (UGX)   | Revised budget (UGX)   | Amount released (UGX)   | %age funding received   |\n|---:|:----------------|:--------------------------------|:-----------------------|:------------------------|:------------------------|\n|  0 | Salary          | 8,210,136,750                   | 8,897,396,514          | 8,897,396,514           | 100                     |\n|  1 | Pension         | 302,387,712                     | 302,387,712            | 302,387,712             | 100                     |\n|  2 | Gratuity        | 1,282,025,584                   | 1,282,025,584          | 1,282,025,584           | 100                     |\n|  3 | Pension Arrears | -                               | -                      | -                       | -                       |\n|  4 | Salary Arrears  | -                               | -                      | -                       | -                       |\n|  5 | Total           | 9,794,550,046                   | 10,481,809,810         | 10,481,809,810          |                         |", "metadata": {"page": 6, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 0   | 1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 2                                                                                                                                               |\n|---:|:----|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | No  | Observations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | Recommendati ons                                                                                                                                |\n|  1 | 1.1 | Payment of Salaries, Pension and Gratuity i) Absorption of Funds I reviewed funds absorption and noted that UGX.9.40 billion (89.7%) was spent out of the total receipts of UGX.10.48 billion, resulting in an unabsorbed balance of UGX.1.08 billion. Billion was subsequently swept back to the consolidated Expenditure (C) Unspent (B-C) % absorp tion General staff salaries Pension Gratuity (UGX \u2019bns) (UGX \u2019bns) 8.90 8.90 7.83 1.07 0.30 1.28 0.30 1.28 0. 29 1.27 0.01 0.01 88 97 99 to the table below; Approv ed Estima tes (A) (UGX \u2019bns) Releases / Warrant (B) (UGX \u2019bns) fund account. UGX.1.08 Refer | advised the Accounting Officer to always ensure that there is adequate payroll planning and that funds are utilized for the intended purpose. I |\n|  2 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                             |\n|  3 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                             |\n|  4 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                             |\n|  5 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                             |\n|  6 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                             |", "metadata": {"page": 6, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | Pension Arrears                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | Unnamed: 2   | -     | - -        | Unnamed: 5   | -.1   | -.2   | service into not paid   | Unnamed: 9                                                                                               |\n|---:|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------|:------|:-----------|:-------------|:------|:------|:------------------------|:---------------------------------------------------------------------------------------------------------|\n|  0 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | Salary Arrears                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |              | -     | - -        |              | -     | -     |                         |                                                                                                          |\n|  1 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | Total                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |              | 10.48 | 10.48 9.40 |              | 1.08  |       |                         |                                                                                                          |\n|  2 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | absorption of released funds negatively impacts service Accounting Officer explained that they faced the following challenges during the course of implementation of the Approved Wage budget for the Financial Year 2020/2021 which resulted into under absorption of the released funds; Failure to attract staff who were budgeted for in the Financial year 2020/2021. Three positions were advertised but were not filled, accumulating UGX.67,774,212. \uf0b7 Staff under disciplinary measures especially porters were not paid a total of UGX.5,404,948 because of abandonment of duty. appointments were terminated in May 2021 leading to unspent balance which was swept back to treasury. \uf0b7 delivery. Under The Their |              |       |            |              |       |       |                         |                                                                                                          |\n|  3 | ii) Over payment of salary Section B-a (7) of the Uganda Public Standing Orders, 2010 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual employees, leading to Over payments of UGX.1,265,254, contrary to Section B-a (7) of the Uganda Public Standing Orders, 2010, as shown in Appendix 1. payment of salaries leads to loss of Government funds. Accounting Officer explained that this was due to IFMS network being slow and duplicating payments. A Over The |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |              |       |            |              |       |       |                         | I advised the Accounting Officer to recover the funds from the concerned officers.                       |\n|  4 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |              |       |            |              |       |       |                         |                                                                                                          |\n|  5 | iii) Under payment of salary A review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual an under payment of UGX.37,719,627 as shown in Appendix 2. employees, leading to payment of salary reduces staff morale and productivity. Accounting Officer responded that pursuant of section (A - n), paragraph 19 of the Uganda Public Service Standing Order (2010 edition) that gives Accounting Officers powers to stop salary of the officer who might have abandoned duty for 30 days; he Suspended salary of staff who abandoned duty until District Service Commission Under The                                                                                                                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |              |       |            |              |       |       |                         | I advised the Accounting Officer to periodically review staff payrolls to eliminate errors and mistakes. |\n|  6 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |              |       |            |              |       |       |                         |                                                                                                          |", "metadata": {"page": 7, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Pension Arrears   | Unnamed: 2   | -          | - -        | Unnamed: 5   | -.1        | -.2        | service into not paid   | Unnamed: 9                                                                                                                            |\n|---:|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------|:-------------|:-----------|:-----------|:-------------|:-----------|:-----------|:------------------------|:--------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | directs his/her removal from the payroll.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | Unnamed: 1        | Unnamed: 2   | Unnamed: 3 | Unnamed: 4 | Unnamed: 5   | Unnamed: 6 | Unnamed: 7 | Unnamed: 8              | Unnamed: 9                                                                                                                            |\n|  1 | iv) Payment of salary using wrong scales A comparison of base pay in the IPPS payroll registers with the salary structure for 2020/21, revealed that 24 staff were paid using wrong salary scales, leading to under payments of UGX.1,281,833, contrary to Section B\u2013a (6) & (7) of the Uganda Public Service Standing Orders, 2010, as shown in Appendix 3. of salary using wrong scales causes creates opportunity for misappropriation of funds and also leads to misstatements of salary expenditure in the financial statements. Accounting Officer attributed this to the following; \uf0b7 Interrupted IPPS internet network throughout the financial year 2020/2021 as a result of new upgrades made by MOPS \uf0b7 Non automatic increment of the segment whenever incremental date is reached. Payment The                                                                                                                                |                   |              |            |            |              |            |            |                         | I advised the Accounting Officer to ensure that salary amounts are reconciled periodically to salary scales before effecting payments |\n|  2 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                   |              |            |            |              |            |            |                         |                                                                                                                                       |\n|  3 | v) Delayed deletion of staff from payroll Section B-a (12) of the Uganda Public Standing Orders, 2010 requires the payment of salary to public officers to be stopped immediately they cease rendering services to Government under whatever circumstances, including death. noted that UGX.1,480,155 was paid to one staff who had retired, as detailed in table below; Employ ee Name SN. Supplier No Retireme nt/ transfer date Month/dat e removed from the payroll The total amount paid after retirement date Ssenyonjo 745107 30/01/2020 30/10/2020 1,480,155 Suleman TOTAL 1,480,155 Delayed removal of staff from payroll results into payment for services that were not rendered to the entity hence resulting in financial loss to the Government. Accounting Officer explained that this was an Education Assistant II who had retired under early retirement but his recommendation for retirement was received late. I The |                   |              |            |            |              |            |            |                         | I advised the Accounting Officer to ensure his team verifies accuracy of information on Payroll to ensure all leavers are excluded.   |\n|  4 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                   |              |            |            |              |            |            |                         |                                                                                                                                       |\n|  5 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                   |              |            |            |              |            |            |                         |                                                                                                                                       |\n|  6 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                   |              |            |            |              |            |            |                         |                                                                                                                                       |\n|  7 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                   |              |            |            |              |            |            |                         |                                                                                                                                       |\n|  8 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                   |              |            |            |              |            |            |                         |                                                                                                                                       |", "metadata": {"page": 8, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | Pension Arrears   | Unnamed: 2   | -   | - -   | Unnamed: 5   | -.1   | -.2   | service into not paid   | Unnamed: 9                                                                                                                                                 |\n|---:|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------|:-------------|:----|:------|:-------------|:------|:------|:------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 1.2 Management of Payroll Deductions i) Over/Under remittance of deductions Section B-a (17) requires a public officer\u2019s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations to be deducted from his or her salary, in accordance with the regulations. noted that whereas UGX.2,448,664,141 was deducted from employees\u2019 salaries to different beneficiaries, UGX.2,446,635,255 was remitted, leading to an under remittance amounting to UGX.73,649,208, as shown in the table below; to be remitted I |                   |              |     |       |              |       |       |                         | I advised the Accounting Officer to ensure his team verifies accuracy of information on Payroll and timely reconcile the results with payment on the IFMS. |\n|  1 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                   |              |     |       |              |       |       |                         |                                                                                                                                                            |\n|  2 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                   |              |     |       |              |       |       |                         |                                                                                                                                                            |", "metadata": {"page": 8, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | SN .                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Beneficia ry                                         | Deduct ion code   | Payroll Deduction amount (UGX)   | Unnamed: 5   | Amount remitted as per IFMS (UGX)   | Unnamed: 7              | at   | Unnamed: 9                                                                                                                                                                                                                                                                                   |\n|---:|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------|:------------------|:---------------------------------|:-------------|:------------------------------------|:------------------------|:-----|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                      |                   |                                  |              |                                     | remittanc e (UGX) Under |      |                                                                                                                                                                                                                                                                                              |\n|  1 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Uganda Revenue Authority Collections                 | 249.0             | 1,498,987,622                    |              | 1,447,620,813                       | 51,366,809              |      |                                                                                                                                                                                                                                                                                              |\n|  2 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Uganda National Teachers Union (Unatu)               | 257.0             | 15,514,560                       |              | 15,339,815                          | 174,745                 |      |                                                                                                                                                                                                                                                                                              |\n|  3 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Uganda Consumer Lenders/ Uganda Bankers Associatio n | 482.0             | 317,931,647                      |              | 295,823,993                         | 22,107,654              |      |                                                                                                                                                                                                                                                                                              |\n|  4 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | Total                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                                      |                   | 1,832,433,829                    |              | 1,758,784,621                       | 73,649,208              |      |                                                                                                                                                                                                                                                                                              |\n|  5 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | Under remittances could lead to misappropriations of funds not paid to the beneficiaries Additionally, Over remittance of funds could lead to loss of District funds. Accounting Officer attributed under remmittance to the following; \uf0b7 The challenge of the IFMS network which duplicates and at times hides payments after they are validated and then returns them at the closure of Financial year as unpaid. \uf0b7 A result of non remittance of deductions on suspended salary for staff under disciplinary proceedures. The |                                                      |                   |                                  |              |                                     |                         |      |                                                                                                                                                                                                                                                                                              |\n|  6 | ii) Un-authorized loans deductions Section 2.1.2 & 2.1.4 of the service agreement between the Government Uganda Lenders' Association/Uganda Bankers' Association letter of undertaking for each Government employee before making an employee reservation on the PDMS. Consumer requires a (MoPS) and addition, only deductions consented to by employees, in writing, should be submitted to the MoPS for timely monthly payroll processing or as advised by the employer. Lack of letters of undertaking I noted that the District made unauthorised loan deductions totalling UGX.100,753,524 . The deductions were from 57 employees that did not have letters of undertaking, as shown in Appendix 4(a). is a risk of making deductions from staff that have no loans, which deprives them of their earnings. Accounting Officer explained that this was due to the fact that Financial Institutions offer loans to employees using phones, where management has no control, since an employee receives money before being approved on the PCA. Additionally, financial institutions offer Topup loans without signing new Letters of undertaking. In a) There The |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                      |                   |                                  |              |                                     |                         |      | I advised the Accounting Officer to ensure that all loan applications are backed by letters of undertaking as well as letters of consent by the applicants. the Accounting Officer should liaise with responsible officers to ensure that loans are approved through the PDMS. Additionally, |\n|  7 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                      |                   |                                  |              |                                     |                         |      |                                                                                                                                                                                                                                                                                              |\n|  8 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                      |                   |                                  |              |                                     |                         |      |                                                                                                                                                                                                                                                                                              |", "metadata": {"page": 9, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 1                                                                                                                                              |\n|---:|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | b) Loan deductions with variances in the IPPS, \u201cactive deduction\u201d or the \u201cmy approval\u201d reports I noted variances amounting UGX.56,902,296 between the amounts in the IPPS payroll register and my approvals and active deductions as shown in Appendix 4(b). is a risk of making deductions from staff that have no loans, which deprives them of their salary earnings. Accounting Officer explained that this due to the fact that Financial institutions adjust loan instalment amounts whenever they wish and also the delay to remove deduction codes from employees\u2019 salary especially those who obtained loans before single code was introduced. There The                                                                                                                                   | Unnamed: 2                                                                                                                                     |\n|  1 | iii) Delayed/non-remittance of deductions to UCLA/UBA Paragraph 4.6.1 of Establishment Notice No. 2 of 2019 requires payroll deductions to be remitted concurrently with salary payments. \uf0b7 \uf0b7 I noted that the District made payroll deductions of UGX.317,931,647, but did not remit UGX.22,107,654 to UCLA/UBA. I noted that the District made payroll deductions of UGX.317,931,647 and did not concurrently remitted it with the salary payments in six months with delays of up-to 56 days, as shown in Appendix 5. non remittance of deductions to UCLA/UBA could lead to litigation due to delays in payments to the lending institutions. Accounting Officer attributed this to poor IFMS network which slowed down the payment system causing a delay in remitting deductions. Delayed/ The | I advised the Accounting Officer to ensure that Salary payments and Deductions to respective beneficiaries are approved and paid concurrently. |", "metadata": {"page": 10, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 1                                                                                                                                             |\n|---:|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | iv) Delayed/ non-remittance of PAYE deductions to URA Section 123(1) of the Income Tax Act, 1997 (as amended) requires withholding agents to URA any tax that has been withheld or that should have been withheld within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent. \uf0b7 I noted that the Management made PAYE deductions of UGX.1,498,987,622, but under remitted UGX.51,366,809 to URA. \uf0b7 I noted delays in the remittance of PAYE deductions to URA deductions of four months with a notable delay of 45 days from April 2021 deductions, as shown in Appendix 6. remittance of PAYE attracts fines and penalties from the Revenue Authority. Accounting Officer attributed this to poor ifms network which slows down the payment system causing a delay in remitting deductions. Delayed The | put I advised the Accounting Officer to strong internal controls to ensure that officers effect payments promptly invoices created. after are |", "metadata": {"page": 10, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0   | v) Non-deduction of PAYE from political leaders I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.51,416,102 to the computation of PAYE in IPPS, leading to an under deduction of UGX UGX.11,323,785 contrary to section 19(1) (a) of the Income Tax Act. Details are shown in the Appendix 7. of political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE leads to financial loss to Government. Accounting Officer responded that IPPS system does not insert a formula for calculating PAYE from contract gratuity therefore they recalculate PAYE leaders and Chairperson District Service Commission and pay it off IPPS. from gratuity District Political Omission The                                                                                                                                                                                           | I advised the Accounting Officer to ensure that political leaders\u2019 gratuity is subjected to tax by including in the gross taxable income when computing PAYE                           |\n|---:|:-------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 1.3          | Access to Payrolls i) Delayed access to Salary Payroll Section B-a (11) of the Uganda Public Standing Orders, 2010, requires Accounting Officers to ensure that Public Officers access the payroll within four (4) weeks from date of assumption of duty. noted that 16 newly recruited/transferred employees delayed to access payroll, with one delay of up-to 150 days (21 weeks), as shown in Appendix 8. access to payroll leads to demotivation of the affected staff and accumulation of salary arrears. Accounting Officer responded that this was due to the following; \uf0b7 Delay for new employees to obtain TINs due to high transport costs since it was COVID period. \uf0b7 Mismatch of names with NIRA and IPPS \uf0b7 Some transferred teachers report to their duty stations but fail to report to the district in time to affect payroll changes. I Delayed The                                                          | I advised the Accounting Officer to increase monitoring and supervision over the head of human resource to promptly include new staff on the payroll for subsequent payment on IFMS.   |\n|  1 |              | ii) Delayed access to Pension payroll Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. noted that that three pensioners delayed to access the pension payroll, with delays ranging from 31 to 62 days and one case who was expected to access the payroll in August 2020 but by June 2021, he had not as shown in Appendix 9. access to the pension payroll affects the wellbeing of the retirees and also leads to accumulation of pension arrears. Accounting Officer attributed this to mismatches in dates of birth and names between IPPS and NIRA which made it difficult for I Delayed The | start I advised the Accounting Officer to ensure that prospective pensioners submitting pension documentation six months before retirement to ensure timely access to pension payroll. |", "metadata": {"page": 11, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 1                                                                                                                        |\n|---:|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------|\n|  0 | pensioners to be verified.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | Unnamed: 11                                                                                                              |\n|  1 | 1.4 Internal Control Weaknesses i) Payments of salaries, pension & gratuity off IPPS Paragraph 4.5 of Establishment Notice No. 2 of 2019 requires the responsible officer to pay for only salaries, pension and gratuity processed through IPPS. a comparison of the payroll register and IFMS payment file, noted UGX.14,222,733 off the IPPS, as shown in Appendix 10. that 9 staff were paid total salaries amounting control weakness creates an opportunity for payment of salaries and pension to non-eligible persons, hence loss of funds to Government. I From This                                                                                                                                                                                        | I advised the Accounting Officer to ensure that all salaries are paid through the IPPS.                                  |\n|  2 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | nan                                                                                                                      |\n|  3 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | nan                                                                                                                      |\n|  4 | ii) Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA interface I noted that the verification forms and copies of the verification cards for three (3) pensioners/beneficiaries were not on the respective personal files. Details are in the appendix 11; was therefore unable to validate, authenticate the accuracy of the payroll records (salary and pension) on the IPPS. of verification forms and cards on the staffs\u2019 personal files was attributed to the practice of employees printing, signing and taking the verification forms and cards without keeping a copy on file. Accounting Officer promised to ensure that all verified officers will have their verification cards printed and put on their files. I Lack The | await the the I outcome of Accounting Officer\u2019s response.                                                                |\n|  5 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | nan                                                                                                                      |\n|  6 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | nan                                                                                                                      |\n|  7 | 1.5 System related challenges                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | I advised the Accounting Officer to ensure that the entity IPPS payroll registers are consistent with MoPS payroll data. |\n|  8 | i) Inconsistencies between MoPS and entity payroll registers I noted that there was 1 staff were on the MoPS payroll but not on the District IPPS register as shown in the table below; Ippsno Supplier no 861925 102625 Employee name Nankumba Sarah MoPS IPPS Entity IPPS 7,498,116 Nil Grand Total 7,498,116 above undermines the integrity of the IPPS system and there is risk of manipulation and misappropriation of salary/pension funds due to lack of reconciliatory controls between the entity information and IPPS master data at MoPS. S n 1 The                                                                                                                                                                                                      | nan                                                                                                                      |\n|  9 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | nan                                                                                                                      |\n| 10 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | nan                                                                                                                      |\n| 11 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | nan                                                                                                                      |\n| 12 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | nan                                                                                                                      |\n| 13 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | nan                                                                                                                      |", "metadata": {"page": 12, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 0                                                                                                                                                                                                       | 1                                                         |\n|---:|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------|\n|  0 | ii) Effectiveness and reliability of the IPPS/NID interface I reviewed the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification interface and noted the following; | await the the I outcome of Accounting Officer\u2019s response. |\n|  1 | nan                                                                                                                                                                                                     | nan                                                       |", "metadata": {"page": 12, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    |   No | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Recommendation                                                                                                                                                                                           |\n|---:|-----:|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |  2.1 | Existence of Strategic plans that are aligned to NDP- III Regulation 26 (1) of the National Planning Authority (Development of Plans) regulations require entities to submit to NPA their five-year development plans for certification before approval. 13 (6) of the PFMA requires the annual budget of all votes to be consistent with the National Development Plan (NDP). In the budget execution circular for 2020/2021, the PS/ST points out that the alignment of Government budgets with the NDP has been poor and was prioritised for improvement during financial year 2020/2021. being the first year of implementation of the NDP-III, the entity was expected to have prepared a strategic plan that is aligned to NDP III and had it approved. It is from this strategic plan that the annual plans would be based to achieve the objectives of NDP-III. noted that the entity had not prepared and approved its strategic plans. There is a risk that activities implemented during the financial I Section This | I advised the Accounting Officer to urgently prepare a strategic plan aligned to NDP-III and have to facilitate the achievement of the NDP objectives the preparation of annual budgets. it approved and |", "metadata": {"page": 13, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 1                                                                                                            |\n|---:|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------|\n|  0 | year 2020/2021 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives. Accounting Officer explained that the National Planning Authority (NPA) had been conducting trainings to build capacity of district planners to ensure alignment of District Development Plan (DDP) to National Development Plan (NDP) III and the district had submitted the draft DDP for review to NPA. The                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Unnamed: 8                                                                                                   |\n|  1 | 2.2 Revenue Performance                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | I advised the Accounting Officer to always come up with measures that ensure that budgeted NTR is collected. |\n|  2 | 2.2.1 Local Revenue (LR) Performance I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.1,379,547,000 during the year but collected UGX.512,435,984 representing (37%) performance. The of UGX.867,111,016 (63%) were recorded in Local Service Tax, Business Licences and other tax revenues. shortfalls in Local Revenue collections in NTR collections at the vote level result in aggregate revenue shortfalls at the treasury level, which negatively affects the implementation of planned activities at a Government-wide level. Accounting Officer explained that due to effects of Covid-19 pandemic the District was under lockdown and businesses at all landing sites collapsed, as well as all fishing activities. 2.2.2 Transfers from other Government Units/Other Government Transfers The entity budgeted to receive UGX.2,549,359,196 as transfers from other Government Units. However, only UGX.1,787,892,739 (70%) was received, as shown in the table below. Showing performance of revenue transfers from other % Perfo rman ce Varia nce \u201d000\u201d Revised Approved Budget\u201d (UGX) \u201d000\u201d Total Receipts (UGX) \u201d000\u201d government agencies SN Revenue Source 1. Uganda 1,570,359 1,541,097 29,262 98% 2. 979,000 246,796 732,20 25% 4 Road Fund (URF) Youth Livelihood Programme (YLP Total 2,549,359 1,787,893 Source: Financial Statements shortfalls negatively affected the implementation of planned activities. (UGX) Shortfalls The Table Revenue | nan                                                                                                          |\n|  3 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | nan                                                                                                          |\n|  5 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | nan                                                                                                          |\n|  6 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | nan                                                                                                          |\n|  7 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | nan                                                                                                          |\n|  9 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | nan                                                                                                          |\n| 11 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | nan                                                                                                          |", "metadata": {"page": 14, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 0                                                                                                                                           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 0 | science kits and chemical reagents. Accounting Officer explained that the unspent balances were for works for the SEED Schools but since the procuremet processes had not been completed the funds were swept back. Thee district had written to the MoFPED to revote the money to this current year budget. The                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Unnamed: 7                                                                                              |\n|  1 | Misclassification of expenditure I noted that the district budgted and spent UGX.357,586,292 on inappropriate budget codes. Details of cases where this was observed are attached as Appendix 12. 2.4 of inappropriate budget and expenditure codes not only contrary to the Public Finance and Management Act, but it negatively financial statements. impacts on the consolidation of Accounting Officer explained that this was due to failure to align the District budget to the Chart of Accounts. He stated that he would encourage heads of departments during planning and budgeting to always involve Departmental Accountants who understand the Chart of Accounts so that transactions are put the right item codes. Use The                                                                                                                                                                                                                                                                                                                                                              | I await the outcome of the Accounting Officer\u2019s response.                                               |\n|  2 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                     |\n|  3 | 2.5 Submission of Quarterly Performance Reports Paragraph 8.12 (4,5,6) of the Treasury Instruction 2017, require the Accounting Officer to prepare reports for each quarter of the Financial Year in respect of the vote for which he/she is responsible. These reports shall contain financial and non-financial information on the performance of the vote and shall be submitted to Treasury not later than 15 days after the end of each quarter. noted that the entity submitted performance reports for Q1,Q2, Q3 and Q4 after the deadline given for submission of the reports as shown in the table below;- showing comparison of Actual and reported performance of quarterly performance reports. Deadline for submission No Details Comment Quarter One Quarter Two Quarter Three 15/10/2020 15/01/2021 15/04/2021 Quarter Four 15/07/2021 21/10/2021 Source: OAG analysis Actual date of submission 25/01/2021 05/07/2021 05/07/2021 Delayed Delayed Delayed Delayed to submit performance reports in time affects timely tracking and evaluation of performance. I 1 2 3 4 Table Failure | I advised the Accounting Officer to ensure that performance reports are prepared and submitted in time. |\n|  4 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                     |\n|  5 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                     |\n|  6 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                     |\n|  7 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                     |\n|  8 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                     |\n|  9 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                     |\n| 10 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             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                                                                                                                                                                                                                                                                                                                                                                                                                                                       | nan                                                                                                     |", "metadata": {"page": 16, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | Employee Number   | Supplier Number   | Employee Name      | IPPS Net Pay   | IFMS Net pay   | Over Payment   | Management Response                                                                                                                                                                   | Verification Remarks                         |\n|---:|:------------------|:------------------|:-------------------|:---------------|:---------------|:---------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------|\n|  0 | 861926.0          | 745089            | Nakayima Stella    | 6,071,652      | 6,581,123      | - 509,471      | Nakayima Stella, Enrolled Midwife whose monthly net salary was UGX 509,471. In the month of May 2021 the ifms system paid her UGX 1,018,942/= as a result of failure of ifms network. | Double Payment salary for the Month May 2021 |\n|  1 | 955949.0          | 745084            | Nabulime Proscovia | 9,044,595      | 9,800,378      | - 755,783      | A recovery code is going to be inserted to recover UGX 509,471 starting December 2021                                                                                                 | Double Payment salary for the Month May 2021 |\n|  2 |                   | Total             |                    |                |                | -1,265,254     |                                                                                                                                                                                       |                                              |", "metadata": {"page": 21, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | S/n   | Employee No.   | Supplier No.   | Employee Name      | IPPS Net Pay   | IFMS Net pay   | Under Payment   | Audit remarks       |\n|---:|:------|:---------------|:---------------|:-------------------|:---------------|:---------------|:----------------|:--------------------|\n|  0 | 1.0   | 973940.0       | 744674.0       | Kyomuhangi Rebecca | 37,335,978     | 26,658,579     | 10,677,399      | Abandonment of duty |\n|  1 | 2.0   | 956254.0       | 744867.0       | Mpanga Paul        | 4,063,036      | 337,253        | 3,725,783       | Abandonment of duty |\n|  2 | 3.0   | 1042055.0      | 839264.0       | Nakimera Margaret  | 3,884,244      | 322,937        | 3,561,307       | Abandonment of duty |\n|  3 | 4.0   | 956242.0       | 745074.0       | Nambubi Joyce      | 4,063,036      | 678,506        | 3,384,530       | Abandonment of duty |\n|  4 | 5.0   | 455389.0       | 744990.0       | Banduru Rose       | 6,569,497      | 3,931,767      | 2,637,730       | Abandonment of duty |\n|  5 | 6.0   | 455542.0       | 745031.0       | Babirye Erinah     | 7,728,144      | 5,127,596      | 2,600,548       | Abandonment of duty |\n|  6 | 7.0   | 455838.0       | 744905.0       | Mubiru James       | 7,271,318      | 4,833,922      | 2,437,396       | Abandonment of duty |\n|  7 | 8.0   | 1011175.0      | 745108.0       | Ssekyondwa Robert  | 5,223,721      | 3,096,351      | 2,127,370       | Abandonment of duty |\n|  8 | 9.0   | 845439.0       | 744641.0       | Nassali Harriet    | 5,880,285      | 3,908,965      | 1,971,320       | Abandonment of duty |\n|  9 | 10.0  | 973939.0       | 744668.0       | Luyinda Kenneth    | 9,677,888      | 8,053,240      | 1,624,648       | Abandonment of duty |\n| 10 | 11.0  | 484499.0       | 745112.0       | Egesa Denis        | 14,176,304     | 12,991,268     | 1,185,036       | Abandonment of duty |\n| 11 | 12.0  | 1042088.0      | 839368.0       | Mugisha Bob        | 8,685,130      | 7,938,524      | 746,606         | Abandonment of duty |\n| 12 | 13.0  | 455654.0       | 744908.0       | Mayende Joel       | 5,705,997      | 5,122,155      | 583,842         | Abandonment of duty |\n| 13 | 14.0  | 845450.0       | 744996.0       | Kakayi Zamu        | 5,575,201      | 5,119,089      | 456,112         | Abandonment of duty |\n| 14 |       |                |                |                    | 125,839,779    | 88,120,152     | 37,719,627      |                     |", "metadata": {"page": 21, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    |   S N. | Emplo yee No.   |   Suppli er No. | Name                   | Base pay as per salary structure 2020/2021   | Base pay as per payroll register (Pick the latest month)   | Variance   | Remarks                                   |\n|---:|-------:|:----------------|----------------:|:-----------------------|:---------------------------------------------|:-----------------------------------------------------------|:-----------|:------------------------------------------|\n|  0 |      1 | 455425          |          744909 | Kimbugwe Bosco John    | 980,211                                      | 777,512                                                    | 202,699    | rate Employee paid below salary structure |\n|  1 |      2 | 455760          |          745016 | Bukirwa Judith         | 1,210,162                                    | 1,078,162                                                  | 132,000    | rate Employee paid below salary structure |\n|  2 |      3 | 455988          |          744903 | Muddu Museses Ignatius | 980,512                                      | 866,341                                                    | 114,171    | rate Employee paid below salary structure |\n|  3 |      4 | 455401          |          744896 | Musenja Godfrey        | 980,211                                      | 866,341                                                    | 113,870    | rate Employee paid below salary structure |\n|  4 |      5 | 456039          |          744940 | Nakirunda Winfred      | 980,211                                      | 866,341                                                    | 113,870    | rate Employee paid below salary structure |\n|  5 |      6 | 991657          |          745008 | Katumwa Benon          | 933,966                                      | 832,516                                                    | 101,450    | rate Employee paid below salary structure |\n|  6 |      7 | 456071          |          744973 | Kenshubi Margaret      | 866,341                                      | 802,491                                                    | 63,850     | rate Employee paid below salary structure |\n|  7 |      8 | 456051          |          744913 | Namakula Juliet        | 834,700                                      | 777,512                                                    | 57,188     | rate Employee paid below salary structure |\n|  8 |      9 | 455546          |          744988 | Namabira Jolly Pertua  | 834,700                                      | 777,512                                                    | 57,188     | rate Employee paid below salary structure |\n|  9 |     10 | 972479          |          745007 | Nakeya Beatrice        | 1,078,162                                    | 1,039,826                                                  | 38,336     | rate Employee paid below salary structure |\n| 10 |     11 | 972477          |          745114 | Saad Jawaadu Kabagambe | 1,072,808                                    | 1,039,826                                                  | 32,982     | rate Employee paid below salary structure |\n| 11 |     12 | 100121 1        |          745010 | Derrick Kyambadde      | 1,242,869                                    | 1,210,213                                                  | 32,656     | rate Employee paid below salary structure |\n| 12 |     13 | 545778          |          745097 | Jonathan Mutamanya     | 834,700                                      | 802,491                                                    | 32,209     | rate Employee paid below salary structure |\n| 13 |     14 | 455594          |          745009 | Cathy Kabasoka         | 2,324,608                                    | 2,295,943                                                  | 28,665     | rate Employee paid below salary structure |\n| 14 |     15 | 303078          |          745000 | Juliet Nalunga         | 2,350,000                                    | 2,324,608                                                  | 25,392     | rate Employee paid below salary structure |", "metadata": {"page": 22, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 16   | 104865 6   | 854796   | Muhanguzi Muramuzi   | 1,013,759   | 988,562    | 25,197    | Employee paid below salary structure rate   |\n|---:|:-----|:-----------|:---------|:---------------------|:------------|:-----------|:----------|:--------------------------------------------|\n|  0 | 17.0 | 455771     | 744644.0 | Namanya Wilber       | 802,491     | 777,512    | 24,979    | Employee paid below salary structure rate   |\n|  1 | 18.0 | 456015     | 744980.0 | Nannyondo Milly      | 802,491     | 777,512    | 24,979    | Employee paid below salary structure rate   |\n|  2 | 19.0 | 103575 1   | 810525.0 | Dennis Lyagoba       | 820,036     | 795,804    | 24,232    | Employee paid below salary structure rate   |\n|  3 | 20.0 | 104865 0   | 854795.0 | Umaru Mwanje         | 820,036     | 795,804    | 24,232    | Employee paid below salary structure rate   |\n|  4 | 21.0 | 972487     | 745018.0 | Ssembwayo Mathias    | 856,233     | 845,252    | 10,981    | Employee paid below salary structure rate   |\n|  5 | 22.0 | 103605 0   | 810526.0 | Mugabe Shaufa        | 756,176     | 755,469    | 707       | Employee paid below salary structure rate   |\n|  6 |      | Total      |          |                      | 23,375,383  | 22,093,550 | 1,281,833 |                                             |", "metadata": {"page": 23, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    |   SN |   Employee Number |   Supplier Number | Employee Name       | Monthly Loan   | Annual Loan Total   | Unnamed: 6                                                                                                     |\n|---:|-----:|------------------:|------------------:|:--------------------|:---------------|:--------------------|:---------------------------------------------------------------------------------------------------------------|\n|  0 |    1 |            868160 |            744748 | Sendi John          | 418,222        | 5,018,664           | Sendi John applied for a loan from Platinum using USSD                                                         |\n|  1 |    2 |            973939 |            744668 | Luyinda Kenneth     | 377,676        | 4,532,112           | Luyinda Kenneth applied for a loan fro Platinum Credit using USSD on his phone                                 |\n|  2 |    3 |            973932 |            599200 | Galiwango Ronald    | 373,100        | 4,477,200           | Galiwango Ronald Bukko applied for a loan from Letshego using Letters of Undertaking                           |\n|  3 |    4 |            963065 |            745059 | Kayondo Derick      | 360,560        | 4,326,720           | Kayondo Derick applied for a loan from Platinum Credit using USSD                                              |\n|  4 |    5 |            868156 |            744688 | Ssaku Vincent       | 359,639        | 4,315,668           | Ssaku Vincent applied for a loan from Centenary Bank and Letters of Undertaking were signed by Ag DCAO and CFO |\n|  5 |    6 |            963069 |            744799 | Bukenya Emmanuel    | 321,511        | 3,858,132           | Bukenya Emmanuel applied for a loan from Platinum Credit using USSD                                            |\n|  6 |    7 |            868161 |            744789 | Muwonge Constantine | 320,893        | 3,850,716           | Muwonge Constantine applied for a loan from Platinum credit using USSD                                         |\n|  7 |    8 |            869859 |            744956 | Tuwereza Justine    | 296,487        | 3,557,844           | Tuwereza Justine applied for a loan from Platinum Credit using USSD                                            |\n|  8 |    9 |           1026700 |            776059 | Mulondo Christopher | 274,333        | 3,291,996           | Mulondo Christopher applied for a loan from Platinum credit using USSD                                         |\n|  9 |   10 |            455796 |            744653 | Nakayiza Beatrice   | 70,000         | 840,000             | Nakayiza Beatrice signed a life policy insurance from Sanlam                                                   |\n| 10 |   11 |            748979 |            744827 | Mukwanya Honulato   | 70,000         | 840,000             | Mukwanya Honulato signed a life policy                                                                         |", "metadata": {"page": 24, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | SN         | Employee Number       | Supplier Number   | Employee Name      | Monthly Loan   | Annual Loan Total   | Unnamed: 6                                                                                  |\n|---:|:-----------|:----------------------|:------------------|:-------------------|:---------------|:--------------------|:--------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | insurance from Sanlam | Unnamed: 2        | Unnamed: 3         | Unnamed: 4     | Unnamed: 5          | Unnamed: 6                                                                                  |\n|  1 | 12         | 1041815               | 839269            | Namanda Proscovia  | 70,000         | 840,000             | Namanda Proscovia signed a life policy insurance from Sanlam                                |\n|  2 | 13         | 956001                | 744841            | Kizza Juliet       | 65,000         | 780,000             | Kizza Juliet signed a life policy insurance from Sanlam                                     |\n|  3 | 14         | 963044                | 744624            | Nansamba Viola     | 65,000         | 780,000             | Nansamba Viola signed a life policy insurance from Sanlam                                   |\n|  4 | 15         | 455854                | 744994            | Luyima Francis     | 56,668         | 680,016             | Luyima Francis signed a life policy insurance from Sanlam                                   |\n|  5 | 16         | 455441                | 745106            | Nakabonge Rose     | 38,698         | 464,376             | Nakabonge Rose signed a life policy insurance from Sanlam                                   |\n|  6 | 17         | 455686                | 745035            | Birungi Florence   | 30,300         | 363,600             | Birungi Florence signed a life policy insurance from Sanlam                                 |\n|  7 | 18         | 861897                | 744669            | Mugeyi Aisha       | 29,982         | 359,784             | Mugeyi Aisha signed a life policy insurance from Sanlam                                     |\n|  8 | 19         | 455638                | 744976            | Ntumwa Mathias     | 28,600         | 343,200             | Ntumwa Mathias signed a life policy insurance from Sanlam                                   |\n|  9 | 20         | 545778                | 745097            | Mutamanya Jonathan | 27,600         | 331,200             | Mutamanya Jonathan signed a life policy insurance from Sanlam                               |\n| 10 | 21         | 748923                | 744924            | Ssemakula Jeremiah | 476,120        | 5,713,440           | Ssemakula Jeremiah applied for a loan from Platinum credit using letters of undertaking     |\n| 11 | 22         | 734828                | 321304            | Kiggundu Javira    | 190,000        | 2,280,000           | Kiggundu Javira applied for a loan from Stanbic Bank and letters of undertaking were signed |\n| 12 | 23         | 748960                | 744923            | Nakasi Harriet     | 181,007        | 2,172,084           | Nakasi Harriet applied for a loan from Bayport LTD way back in 2014                         |", "metadata": {"page": 25, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | SN         | Employee Number                                     | Supplier Number   | Employee Name    | Monthly Loan   | Annual Loan Total   | Unnamed: 6                                                                                      |\n|---:|:-----------|:----------------------------------------------------|:------------------|:-----------------|:---------------|:--------------------|:------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | using letters of undertaking and now it is ongoing. | Unnamed: 2        | Unnamed: 3       | Unnamed: 4     | Unnamed: 5          | Unnamed: 6                                                                                      |\n|  1 | 24         | 748906                                              | 745066            | Mukulu Godson    | 179,172        | 2,150,064           | Mukulu Godson applied for a loan from Platinum using USSD                                       |\n|  2 | 25         | 861915                                              | 744922            | Babirye Deborah  | 179,096        | 2,149,152           | Babirye Deborah applied for a Topup loan from Bayport using USSD                                |\n|  3 | 26         | 462793                                              | 744987            | Nalubega Pauline | 70,000         | 840,000             | Nalubega Pauline signed a life policy insurance from Sanlam                                     |\n|  4 | 27         | 748919                                              | 744720            | Katongole Julius | 50,610         | 607,320             | Katongole Julius signed a life policy insurance from Sanlam                                     |\n|  5 | 28         | 455945                                              | 745013            | Sendagire James  | 151,894        | 1,822,728           | Ssendagire James applied for a loan from Bayport services in 2014 uptonow the code still exists |\n|  6 | 29         | 455830                                              | 744939            | Nakiruuta Susan  | 127,287        | 1,527,444           | Nakiruuta Susan applied for a loan from Bayport services in 2014 uptonow the code still exists  |\n|  7 | 30         | 748941                                              | 744741            | Katende James    | 127,001        | 1,524,012           | Katende James applied for a loan from Bayport services in 2014 uptonow the code still exists    |\n|  8 | 31         | 800790                                              | 744704            | Nabasirye Barbra | 58,300         | 699,600             | Nabasirye Barbra signed a life policy insurance from Sanlam                                     |\n|  9 | 32         | 455802                                              | 744914            | Kalikoka Kennedy | 48,980         | 587,760             | Kalikoka Kennedy signed a life policy insurance from Sanlam                                     |\n| 10 | 33         | 748999                                              | 744722            | Lweera Lawrence  | 40,352         | 484,224             | Lweera Lawrence signed a life policy insurance from Sanlam                                      |\n| 11 | 34         | 845481                                              | 744986            | Mugumya Nixon    | 39,200         | 470,400             | Mugumya Nixon signed a life policy insurance from                                               |", "metadata": {"page": 26, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | SN         | Employee Number   | Supplier Number   | Employee Name       | Monthly Loan   | Annual Loan Total   | Unnamed: 6                                                                  |\n|---:|:-----------|:------------------|:------------------|:--------------------|:---------------|:--------------------|:----------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | Sanlam            | Unnamed: 2        | Unnamed: 3          | Unnamed: 4     | Unnamed: 5          | Unnamed: 6                                                                  |\n|  1 | 35         | 455674            | 745103            | Nalusiba Nakuburwa  | 33,300         | 399,600             | Nalusiba Nakubulwa signed a life policy insurance from Sanlam               |\n|  2 | 36         | 849897            | 744786            | Sabano Christine    | 30,555         | 366,660             | Sabano Christine signed a life policy insurance from Sanlam                 |\n|  3 | 37         | 749001            | 745085            | Nalaaki Robinah     | 29,100         | 349,200             | Nalaaki Robina signed a life policy insurance from Sanlam                   |\n|  4 | 38         | 748915            | 744701            | Ngabo Willington    | 26,985         | 323,820             | Nagabo Willington signed a life policy insurance from Sanlam                |\n|  5 | 39         | 455670            | 745024            | Ssebata Deogratious | 23,310         | 279,720             | Ssebatta Deogratious signed a life policy insurance from Sanlam             |\n|  6 | 40         | 748984            | 744844            | Byagonza Kenneth    | 23,310         | 279,720             | Byagonza Kenneth signed a life policy insurance from Sanlam                 |\n|  7 | 41         | 861927            | 744859            | Naluwooza Miriam    | 23,310         | 279,720             | Naluwooza Mariam signed a life policy insurance from Sanlam                 |\n|  8 | 42         | 797224            | 744636            | Muwambya Patrick    | 22,200         | 266,400             | Muwambya Patrick signed a life policy insurance from Sanlam                 |\n|  9 | 43         | 748936            | 745053            | Namulwa Allen       | 21,735         | 260,820             | Namulwa Allen signed a life policy insurance from Sanlam                    |\n| 10 | 44         | 455878            | 744900            | Kyobe Gyaviira      | 20,000         | 240,000             | Kyobe Gyaviira is subscribing to UNATU SACCO, signed an agreement with them |\n| 11 | 45         | 462762            | 744985            | Kukundakwe Nassar   | 20,000         | 240,000             | Kukundakwe Nassar signed a life policy insurance from Sanlam                |\n| 12 | 46         | 849900            | 745072            | Obore Job           | 266,000        | 3,192,000           | Babirye Deborah applied for a Topup loan from Letshego using USSD           |", "metadata": {"page": 27, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    |   47 |   455566 |   745036 | Dabwa Florence     | 113,333   | 1,359,996   | Dabwa Florence applied for a Topup loan from Platinum credit using USSD                                                     |\n|---:|-----:|---------:|---------:|:-------------------|:----------|:------------|:----------------------------------------------------------------------------------------------------------------------------|\n|  0 |   48 |   849910 |   745058 | Wasswa David       | 327,996   | 3,935,952   | Wasswa David applied for a loan from Opportunity Bank using letters of undertaking                                          |\n|  1 |   49 |   861926 |   745089 | Nakayima Stella    | 247,635   | 2,971,620   | Nakayima Stella applied for a loan from Opportunity Bank using letters of undertaking                                       |\n|  2 |   50 |   455668 |   744982 | Ssekamatte Moses   | 213,854   | 2,566,248   | Ssekamatte Moses applied for a new loan from Platinum credit using USSD                                                     |\n|  3 |   51 |   455574 |   745118 | Walugembe Emmanuel | 213,467   | 2,561,604   | Walugembe Emmanuel applied for a loan from Platinum credit using letters of undertaking                                     |\n|  4 |   52 |   455823 |   744977 | Njawuzi Mathias    | 208,467   | 2,501,604   | Njawuzi Mathias applied for a loan from JOPEG financial services using letters of undertaking                               |\n|  5 |   53 |   703163 |   744915 | Nayiga Madinah     | 207,143   | 2,485,716   | Nayiga Madinah applied for a loan from Platinum credit using letters of undertaking                                         |\n|  6 |   54 |   748964 |   789271 | Wasswa Patrick     | 205,787   | 2,469,444   | Wasswa Patrick applied for a loan from Bayport using letters of undertaking way back in 2014 and a Topup loan from Letshego |\n|  7 |   55 |   455858 |   744911 | Bwengye Joseph     | 194,917   | 2,339,004   | Bwengye Joseph applied for a loan from Fincredit using letters of undertaking                                               |\n|  8 |   56 |   455690 |   744646 | Tusasirwe Alex     | 186,228   | 2,234,736   | Tusasirwe Alex applied for a loan from Letshego using letters of undertaking                                                |", "metadata": {"page": 28, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 57   | 865205   | 744708   | Kisakye Esther   | 164,207   | 1,970,484   | Kisakye Esther applied for a loan from Platinum Credit using letters of undertaking   |\n|---:|:-----|:---------|:---------|:-----------------|:----------|:------------|:--------------------------------------------------------------------------------------|\n|  0 |      | Total    |          |                  | 8,396,127 | 100,753,524 |                                                                                       |", "metadata": {"page": 29, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    |   S N |   Emplo yee Numbe r |   Supplie r Numbe r | Employee Name      | Monthly Loan   | Active deductio n (PM)   | My appprova l (PM)   | Annual Loan Total   | Manage ment response   |\n|---:|------:|--------------------:|--------------------:|:-------------------|:---------------|:-------------------------|:---------------------|:--------------------|:-----------------------|\n|  0 |     1 |              748923 |              744924 | Ssemakula Jeremiah | 476,120        | -                        | 476,120              | 5,713,440           |                        |\n|  1 |     2 |              734828 |              321304 | Kiggundu Javira    | 190,000        | -                        | 190,000              | 2,280,000           |                        |\n|  2 |     3 |              748960 |              744923 | Nakasi Harriet     | 181,007        | -                        | 237,787              | 2,172,084           |                        |\n|  3 |     4 |              748906 |              745066 | Mukulu Godson      | 179,172        | -                        | 179,172              | 2,150,064           |                        |\n|  4 |     5 |              861915 |              744922 | Babirye Deborah    | 179,096        | -                        | 179,096              | 2,149,152           |                        |\n|  5 |     6 |              462793 |              744987 | Pauline Nalubega   | 70,000         | -                        | 70,000               | 840,000             |                        |\n|  6 |     7 |              748919 |              744720 | Katongole Julius   | 50,610         | -                        | -                    | 607,320             |                        |\n|  7 |     8 |              455945 |              745013 | Sendagire James    | 151,894        | 151,894                  | -                    | 1,822,728           |                        |\n|  8 |     9 |              455830 |              744939 | Nakiruuta Susan    | 127,287        | 127,287                  | -                    | 1,527,444           |                        |\n|  9 |    10 |              748941 |              744741 | Katende James      | 127,001        | 127,001                  | -                    | 1,524,012           |                        |\n| 10 |    11 |              800790 |              744704 | Nabasirye Barbra   | 58,300         | 58,300                   | -                    | 699,600             |                        |\n| 11 |    12 |              455802 |              744914 | Kalikoka Kennedy   | 48,980         | 28,980                   | -                    | 587,760             |                        |\n| 12 |    13 |              748999 |              744722 | Lweera Lawrence    | 40,352         | 40,352                   | -                    | 484,224             |                        |\n| 13 |    14 |              845481 |              744986 | Mugumya Nixon      | 39,200         | 39,200                   | -                    | 470,400             |                        |\n| 14 |    15 |              455674 |              745103 | Nalusiba Nakuburwa | 33,300         | 33,300                   | -                    | 399,600             |                        |\n| 15 |    16 |              849897 |              744786 | Sabano Christine   | 30,555         | 30,555                   | -                    | 366,660             |                        |\n| 16 |    17 |              749001 |              745085 | Nalaaki Robinah    | 29,100         | 29,100                   | -                    | 349,200             |                        |\n| 17 |    18 |              748915 |              744701 | Ngabo Willington   | 26,985         | 26,985                   | -                    | 323,820             |                        |\n| 18 |    19 |              455670 |              745024 | Ssebata            |                |                          |                      |                     |                        |", "metadata": {"page": 29, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0   | Deogratiou s   | 23,310   | 23,310.1           | -         | 279,720   | Unnamed: 6   | Unnamed: 7   | Unnamed: 8   |\n|---:|:-------------|:---------------|:---------|:-------------------|:----------|:----------|:-------------|:-------------|:-------------|\n|  0 | 20.0         | 748984         | 744844.0 | Byagonza Kenneth   | 23,310    | 23,310    | -            | 279,720      |              |\n|  1 | 21.0         | 861927         | 744859.0 | Naluwooza Miriam   | 23,310    | 23,310    | -            | 279,720      |              |\n|  2 | 22.0         | 797224         | 744636.0 | Patrick Muwambya   | 22,200    | 22,200    | -            | 266,400      |              |\n|  3 | 23.0         | 748936         | 745053.0 | Namulwa Allen      | 21,735    | 21,735    | -            | 260,820      |              |\n|  4 | 24.0         | 455878         | 744900.0 | Kyobe Gyaviira     | 20,000    | 20,000    | -            | 240,000      |              |\n|  5 | 25.0         | 462762         | 744985.0 | e Nassar Kukundakw | 20,000    | 20,000    | -            | 240,000      |              |\n|  6 | 26.0         | 849900         | 745072.0 | Obore Job          | 266,000   | 363,100   | 363,100      | 3,192,000    |              |\n|  7 | 27.0         | 455566         | 745036.0 | Dabwa Florence     | 113,333   | 153,056   | 153,056      | 1,359,996    |              |\n|  8 | 28.0         | 849910         | 745058.0 | Wasswa David       | 327,996   | 296,296   | 296,296      | 3,935,952    |              |\n|  9 | 29.0         | 861926         | 745089.0 | Nakayima Stella    | 247,635   | 171,111   | 171,111      | 2,971,620    |              |\n| 10 | 30.0         | 455668         | 744982.0 | sekamatte Moses    | 213,854   | 19,058    | 19,058       | 2,566,248    |              |\n| 11 | 31.0         | 455574         | 745118.0 | Walugembe Emmanuel | 213,467   | 78,667    | 134,800      | 2,561,604    |              |\n| 12 | 32.0         | 455823         | 744977.0 | Njawuzi Mathias    | 208,467   | 188,467   | 188,467      | 2,501,604    |              |\n| 13 | 33.0         | 703163         | 744915.0 | Nayiga Madinah     | 207,143   | 69,576    | 69,576       | 2,485,716    |              |\n| 14 | 34.0         | 748964         | 789271.0 | Wasswa Patrick     | 205,787   | 5,225     | 169,263      | 2,469,444    |              |\n| 15 | 35.0         | 455858         | 744911.0 | Bwengye Joseph     | 194,917   | 153,606   | 41,311       | 2,339,004    |              |\n| 16 | 36.0         | 455690         | 744646.0 | Tusasirwe Alex     | 186,228   | 156,528   | 63,400       | 2,234,736    |              |\n| 17 | 37.0         | 865205         | 744708.0 | Kisakye Esther     | 164,207   | 114,407   | 114,407      | 1,970,484    |              |\n| 18 |              | Total          |          |                    | 4,741,858 | 2,615,916 | 3,116,020    | 56,902,296   |              |", "metadata": {"page": 30, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | S/N.   | Month (for which salary is paid)   | Salary payment date   | Loan (482) payment date   |   Variance (in days) | Audit Remarks   |\n|---:|:-------|:-----------------------------------|:----------------------|:--------------------------|---------------------:|:----------------|\n|  0 | 1.0    | Jul-20                             | 30/07/2020            | 12/08/2020                |                   13 | Delayed         |\n|  1 | 2.0    | Aug-20                             | 26/08/2020            | 26/08/2020                |                    0 | Concurrent      |\n|  2 | 3.0    | Sep-20                             | 24/09/2020            | 27/10/2020                |                   33 | Delayed         |\n|  3 | 4.0    | Oct-20                             | 27/10/2020            | 02/11/2020                |                    6 | Delayed         |\n|  4 | 5.0    | Nov-20                             | 26/11/2020            | 26/11/2020                |                    0 | Concurrent      |\n|  5 | 6.0    | Dec-20                             | 17/12/2020            | 17/12/2020                |                    0 | Concurrent      |\n|  6 | 7.0    | Jan-21                             | 27/01/2021            | 12/03/2021                |                   44 | Delayed         |\n|  7 | 8.0    | Feb-21                             | 12/03/2021            | 12/03/2021                |                    0 | Concurrent      |\n|  8 | 9.0    | Mar-21                             | 22/03/2021            | 09/04/2021                |                   18 | Delayed         |\n|  9 | 10.0   | Apr-21                             | 29/04/2021            | 24/06/2021                |                   56 | Delayed         |\n| 10 | 11.0   | May-21                             | 04/06/2021            | 04/06/2021                |                    0 | Concurrent      |\n| 11 | 12.0   | Jun-21                             | 22/06/2021            | 22/06/2021                |                    0 | Concurrent      |\n| 12 |        | Average                            |                       |                           |                   14 |                 |", "metadata": {"page": 31, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | SN   | (for which salary is paid) Month   | Salary payment date   | Required payment date   | PAYE payment date   |   Variance (In days) | Remarks   |\n|---:|:-----|:-----------------------------------|:----------------------|:------------------------|:--------------------|---------------------:|:----------|\n|  0 | 1.0  | JUL-2020                           | 30/07/2020            | 15/08/2020              | 21/08/2020          |                    6 | Delayed   |\n|  1 | 2.0  | AUG-2020                           | 26/08/2020            | 15/09/2020              | 26/08/2020          |                    0 | In time   |\n|  2 | 3.0  | SEP-2020                           | 24/09/2020            | 15/10/2020              | 27/10/2020          |                   12 | Delayed   |\n|  3 | 4.0  | OCT-2020                           | 27/10/2020            | 15/11/2020              | 04/11/2020          |                    0 | In time   |\n|  4 | 5.0  | NOV-2020                           | 26/11/2020            | 15/12/2020              | 26/11/2020          |                    0 | In time   |\n|  5 | 6.0  | DEC-2020                           | 17/12/2020            | 15/01/2021              | 17/12/2020          |                    0 | In time   |\n|  6 | 7.0  | JAN-2021                           | 27/01/2021            | 15/02/2021              | 12/03/2021          |                   25 | Delayed   |\n|  7 | 8.0  | FEB-2021                           | 12/03/2021            | 15/03/2021              | 12/03/2021          |                    0 | In time   |\n|  8 | 9.0  | MAR-2021                           | 22/03/2021            | 15/04/2021              | 15/04/2021          |                    0 | In time   |\n|  9 | 10.0 | APR-2021                           | 29/04/2021            | 15/05/2021              | 29/06/2021          |                   45 | Delayed   |\n| 10 | 11.0 | MAY-2021                           | 04/06/2021            | 15/06/2021              | 15/06/2021          |                    0 | In time   |\n| 11 | 12.0 | JUN-2021                           | 22/06/2021            | 15/07/2021              | 29/06/2021          |                    0 | In time   |\n| 12 |      | Average                            |                       |                         |                     |                    7 |           |", "metadata": {"page": 31, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | SN.   | Pay Code                                       | Employ ee No.   | Name            | Base salary   | DPOLGRAT   | Total cost items   | IPPS PAYE   | Computed PAYE   | PAYE variance   |\n|---:|:------|:-----------------------------------------------|:----------------|:----------------|:--------------|:-----------|:-------------------|:------------|:----------------|:----------------|\n|  0 | 1.0   | Leaders District Political                     | 849882          | Willy Lugoloobi | 4760000.0     | 7,854,000  | 12,614,000         | 1,232,000   | 3,947,600       | - 2,715,600     |\n|  1 | 2.0   | Leaders District Political                     | 849883          | Tadeo Mwesigye  | 1240000.0     | 2,046,000  | 3,286,000          | 176,000     | 887,800         | - 711,800       |\n|  2 | 3.0   | Leaders District Political                     | 849888          | Paul Kaabinga   | 824000.0      | 1,359,600  | 2,183,600          | 51,200      | 557,080         | - 505,880       |\n|  3 | 4.0   | Leaders District Political                     | 849889          | Kavuma Stephen  | 824000.0      | 1,359,600  | 2,183,600          | 51,200      | 557,080         | - 505,880       |\n|  4 | 5.0   | Leaders District Political                     | 861904          | Sande Gerald    | 810710.0      | 1,359,600  | 2,170,310          | 48,342      | 553,093         | - 504,751       |\n|  5 | 6.0   | Leaders District Political                     | 861907          | Semugema Elon   | 1240000.0     | 2,046,000  | 3,286,000          | 176,000     | 887,800         | - 711,800       |\n|  6 | 7.0   | Leaders District Political                     | 861908          | Nayiga Fausta   | 2380000.0     | 3,927,000  | 6,307,000          | 518,000     | 1,794,100       | - 1,276,100     |\n|  7 | 8.0   | Leaders District Political                     | 993105          | Resty Nakawungu | 1448000.0     | 2,389,200  | 3,837,200          | 238,400     | 1,053,160       | - 814,760       |\n|  8 | 9.0   | Leaders District Political                     | 993137          | Wilber Kakooza  | 1240000.0     | 2,046,000  | 3,286,000          | 176,000     | 887,800         | - 711,800       |\n|  9 | 10.0  | Leaders District Political                     | 993163          | Peter Ssenyanja | 824000.0      | 1,359,600  | 2,183,600          | 51,200      | 557,080         | - 505,880       |\n| 10 | 11.0  | Leaders District Political                     | 993204          | Munaaba Robert  | 824000.0      | 1,359,600  | 2,183,600          | 51,200      | 557,080         | - 505,880       |\n| 11 | 12.0  | Chairpersons District Service Commission (DSC) | 106669 9        | Kavuma Ruth     | 1716346.0     | 6,178,846  | 7,895,192          | 416,904     | 2,270,558       | - 1,853,654     |\n| 12 |       |                                                | TOTAL           |                 |               |            | 51,416,102         | 3,186,446   | 14,510,231      | - 11,323,785    |", "metadata": {"page": 32, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    |   S.N o | Emplo yee No   | Employe e Name          | Assumptio n/ Appointm ent date   | Month Expected to Access Salary Payroll (4 weeks from the date of assumptio n)   | Month Salary payroll was accessed   | Monthly Net Salary (UGX)   |   Estimated variance in days (Assumpti on/ Appointm ent Access) Vs | Audit remarks on Access   | Month first paid on IFMS   | Amount Paid for the first time (UGX) (Whether net monthly pay or arrears)   |   Estima ted Varian ce in days (Acces s Vs Payme nt) | Audit Rema rks on Paym ent   | Manageme nt Response             |\n|---:|--------:|:---------------|:------------------------|:---------------------------------|:---------------------------------------------------------------------------------|:------------------------------------|:---------------------------|-------------------------------------------------------------------:|:--------------------------|:---------------------------|:----------------------------------------------------------------------------|-----------------------------------------------------:|:-----------------------------|:---------------------------------|\n|  0 |       1 | 107714 2       | Niwagira Penlope        | 16/12/2020                       | 31/01/2021                                                                       | 30/06/2021                          | 2,821,277                  |                                                                150 | Delayed access            | 30/06/2 021                | 2,821,277                                                                   |                                                    0 | In time                      | Mismatch in names                |\n|  1 |       2 | 107715 2       | Nabuufu Juliet          | 16/12/2020                       | 31/01/2021                                                                       | 30/04/2021                          | 757,106                    |                                                                 89 | Delayed access            | 30/04/2 021                | 757,106                                                                     |                                                    0 | In time                      | Delay to get TIN                 |\n|  2 |       3 | 700258         | Atiku Ratib Abas        | 10/08/2020                       | 30/09/2020                                                                       | 30/11/2020                          | 1,653,670                  |                                                                 61 | Delayed access            | 30/11/2 020                | 1,653,670                                                                   |                                                    0 | In time                      | Delay to present transfer letter |\n|  3 |       4 | 108110 4       | Kisitu Emmanuel         | 17/02/2021                       | 31/03/2021                                                                       | 30/04/2021                          | 517,803                    |                                                                 30 | Delayed access            | 30/04/2 021                | 517,803                                                                     |                                                    0 | In time                      | Delay to report                  |\n|  4 |       5 | 108009 0       | Nakachwa Ritah          | 15/2/2021                        | 31/03/2021                                                                       | 30/04/2021                          | 672,436                    |                                                                 30 | Delayed access            | 30/04/2 021                | 672,436                                                                     |                                                    0 | In time                      | There was no position on system  |\n|  5 |       6 | 108006 7       | Naluwooza Jackline      | 15/2/2021                        | 31/03/2021                                                                       | 30/04/2021                          | 428,455                    |                                                                 30 | Delayed access            | 30/04/2 021                | 428,455                                                                     |                                                    0 | In time                      | There was no position on system  |\n|  6 |       7 | 108006 6       | Ainomugis ha Julius     | 15/2/2021                        | 31/03/2021                                                                       | 30/04/2021                          | 308,254                    |                                                                 30 | Delayed access            | 30/04/2 021                | 308,254                                                                     |                                                    0 | In time                      | There was no position on system  |\n|  7 |       8 | 108006 4       | Ainamaani Norman Abaasa | 15/2/2021                        | 31/03/2021                                                                       | 30/04/2021                          | 209,859                    |                                                                 30 | Delayed access            | 30/04/2 021                | 209,859                                                                     |                                                    0 | In time                      | There was no position on system  |\n|  8 |       9 | 108006 5       | Nambi Doreen            | 15/2/2021                        | 31/03/2021                                                                       | 30/04/2021                          | 357,256                    |                                                                 30 | Delayed access            | 30/04/2 021                | 357,256                                                                     |                                                    0 | In time                      | There was no position on system  |\n|  9 |      10 | 108006 3       | Cenika Phillip          | 15/2/2021                        | 31/03/2021                                                                       | 30/04/2021                          | 187,660                    |                                                                 30 | Delayed access            | 30/04/2 021                | 187,660                                                                     |                                                    0 | In time                      | There was no position on system  |\n| 10 |      11 | 107710 4       | Ogwete Ambrose          | 16/12/2020                       | 31/01/2021                                                                       | 28/02/2021                          | 442,782                    |                                                                 28 | Delayed access            | 28/02/2 021                | 442,782                                                                     |                                                    0 | In time                      | Delay to get TIN                 |", "metadata": {"page": 33, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    |   12 | 107710 7   | Bukoma Ruhumani      | 16/12/2020   | 31/01/2021   | 28/02/2021   | 442,782   |   28 | Delayed access   | 28/02/2 021   | 442,782.1   |   0 | In time   | Delay to get TIN   |\n|---:|-----:|:-----------|:---------------------|:-------------|:-------------|:-------------|:----------|-----:|:-----------------|:--------------|:------------|----:|:----------|:-------------------|\n|  0 |   13 | 107714 3   | Hamala Christine     | 16/12/2020   | 31/01/2021   | 28/02/2021   | 442,782   |   28 | Delayed access   | 28/02/2 021   | 442,782     |   0 | In time   | Delay to get TIN   |\n|  1 |   14 | 994389     | Byamaiso Geofrey     | 16/12/2020   | 31/01/2021   | 28/02/2021   | 1,291,133 |   28 | Delayed access   | 28/02/2 021   | 1,291,133   |   0 | In time   | Delay to get TIN   |\n|  2 |   15 | 107717 2   | Ohuru Godfrey        | 16/12/2020   | 31/01/2021   | 28/02/2021   | 794,133   |   28 | Delayed access   | 30/04/2 021   | 2,186,397   |  61 | Delaye d  | Delay to get TIN   |\n|  3 |   16 | 107873 7   | Namutanyi Allen      | 16/12/2020   | 31/01/2021   | 28/02/2021   | 578,254   |   28 | Delayed access   | 28/02/2 021   | 578,254     |   0 | In time   | Delay to get TIN   |\n|  4 |   17 | 107737 7   | Ichana Gabriel       | 16/12/2020   | 31/01/2021   | 31/01/2021   | 308,254   |    0 | In time          | 31/01/2 021   | 308,254     |   0 | In time   |                    |\n|  5 |   18 | 107714 0   | Mundu Noah Tagoola   | 16/12/2020   | 31/01/2021   | 31/01/2021   | 442,782   |    0 | In time          | 31/01/2 021   | 442,782     |   0 | In time   |                    |\n|  6 |   19 | 107714 1   | Abenaitwe Moses      | 16/12/2020   | 31/01/2021   | 31/01/2021   | 442,782   |    0 | In time          | 31/01/2 021   | 442,782     |   0 | In time   |                    |\n|  7 |   20 | 107715 8   | Nassuuna Juliet      | 16/12/2020   | 31/01/2021   | 31/01/2021   | 628,343   |    0 | In time          | 31/01/2 021   | 628,343     |   0 | In time   |                    |\n|  8 |   21 | 107716 1   | Tendo Rhodah Deborah | 16/12/2020   | 31/01/2021   | 31/01/2021   | 628,343   |    0 | In time          | 31/01/2 021   | 628,343     |   0 | In time   |                    |\n|  9 |   22 | 107716 4   | Namusoke Zaliika     | 16/12/2020   | 31/01/2021   | 31/01/2021   | 628,343   |    0 | In time          | 31/01/2 021   | 628,343     |   0 | In time   |                    |\n| 10 |   23 | 107716 7   | Kawuma Gerald        | 16/12/2020   | 31/01/2021   | 31/01/2021   | 582,144   |    0 | In time          | 31/01/2 021   | 582,144     |   0 | In time   |                    |\n| 11 |   24 | 107716 9   | Kibira Jamiru        | 16/12/2020   | 31/01/2021   | 31/01/2021   | 1,039,133 |    0 | In time          | 31/01/2 021   | 1,039,133   |   0 | In time   |                    |\n| 12 |   25 | 107717 0   | Acwera Jimmy         | 16/12/2020   | 31/01/2021   | 31/01/2021   | 1,039,133 |    0 | In time          | 31/01/2 021   | 1,039,133   |   0 | In time   |                    |\n| 13 |   26 | 107717 1   | Gabula Andrew        | 16/12/2020   | 31/01/2021   | 31/01/2021   | 628,343   |    0 | In time          | 31/01/2 021   | 628,343     |   0 | In time   |                    |\n| 14 |   27 | 107872 8   | Nakayemb a Annet     | 18/01/2021   | 28/02/2021   | 28/02/2021   | 389,632   |    0 | In time          | 28/02/2 021   | 389,632     |   0 | In time   |                    |\n| 15 |   28 | 107708 9   | Majwala William      | 16/12/2020   | 31/01/2021   | 31/01/2021   | 1,190,000 |    0 | In time          | 31/01/2 021   | 1,190,000   |   0 | In time   |                    |\n| 16 |   29 | 107709 8   | Kanwagi Aloysious    | 16/12/2020   | 31/01/2021   | 31/01/2021   | 518,939   |    0 | In time          | 31/01/2 021   | 518,939     |   0 | In time   |                    |\n| 17 |   30 | 107722 2   | Ndagire Gorreth      | 16/12/2020   | 31/01/2021   | 31/01/2021   | 410,956   |    0 | In time          | 31/01/2 021   | 410,956     |   0 | In time   |                    |\n| 18 |   31 | 107709     | Namusisi             | 16/12/2020   | 31/01/2021   | 31/01/2021   |           |    0 | In time          | 31/01/2       |             |   0 | In time   |                    |", "metadata": {"page": 34, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 12         | 107710 7   | Bukoma Ruhumani      | 16/12/2020   | 31/01/2021   | 28/02/2021   | 442,782   | 28         | Delayed access   | 28/02/2 021   | 442,782.1   | 0           | In time     | Delay to get TIN                |\n|---:|:-----------|:-----------|:---------------------|:-------------|:-------------|:-------------|:----------|:-----------|:-----------------|:--------------|:------------|:------------|:------------|:--------------------------------|\n|  0 | Unnamed: 0 | 6          | haron                | Unnamed: 3   | Unnamed: 4   | Unnamed: 5   | 209,859   | Unnamed: 7 | Unnamed: 8       | 021           | 209,859.1   | Unnamed: 11 | Unnamed: 12 | Unnamed: 13                     |\n|  1 | 32.0       | 108902 4   | Ssemakula Rajab      | 19/5/2021    | 30/06/2021   | 30/06/2021   | 1,764,000 | 0.0        | In time          | 30/06/2 021   | 1,764,000   | 0.0         | In time     |                                 |\n|  2 | 33.0       | 108902 6   | Katumba Richard      | 19/5/2021    | 30/06/2021   | 30/06/2021   | 604,800   | 0.0        | In time          | 30/06/2 021   | 604,800     | 0.0         | In time     |                                 |\n|  3 | 34.0       | 108902 7   | Nakanwag i Irene     | 19/5/2021    | 30/06/2021   | 30/06/2021   | 532,000   | 0.0        | In time          | 30/06/2 021   | 532,000     | 0.0         | In time     |                                 |\n|  4 | 35.0       | 108920 0   | Giribe Harman        | 19/5/2021    | 30/06/2021   | 30/06/2021   | 532,000   | 0.0        | In time          | 30/06/2 021   | 532,000     | 0.0         | In time     |                                 |\n|  5 | 36.0       | 108903 0   | Kayima John Muzeyi   | 25/5/2021    | 30/06/2021   | 30/06/2021   | 386,400   | 0.0        | In time          | 30/06/2 021   | 386,400     | 0.0         | In time     |                                 |\n|  6 | 37.0       | 108927 2   | Kalemba Charles      | 25/5/2021    | 30/06/2021   | 30/06/2021   | 386,400   | 0.0        | In time          | 30/06/2 021   | 386,400     | 0.0         | In time     |                                 |\n|  7 | 38.0       | 108008 6   | Katungye Benard      | 15/2/2021    | 31/03/2021   |              |           |            |                  |               |             |             |             | There was no position on system |\n|  8 | 39.0       | 108918 4   | Ssemayen go Godfrey  | 05/07/2020   | 31/08/2020   |              |           |            |                  |               |             |             |             | Delay to report                 |\n|  9 |            |            | Total Number of days |              |              |              |           | 678.0      |                  |               |             | 61.0        |             |                                 |\n| 10 |            |            | Average No days of   |              |              |              |           | 18.0       |                  |               |             | 2.0         |             |                                 |", "metadata": {"page": 35, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    |   S n |   Employ ee Numbe r | Employee Name     | Category of Exit   | Retireme nt date/dea th date   | Month expecte d on pension payroll   | Month Pension payroll was accesse d (as provide d by HR)   | Monthly Pension on Access (UGX)   |   Estimat ed variance in days (Retire ment Vs Access) | Audit remar ks on Access   | Month first paid on IFMS   | Amount Paid for the first time (UGX)   |   in Estimat ed Varianc e days (Access Vs Paymen t) | Audit Remarks on Payment   |\n|---:|------:|--------------------:|:------------------|:-------------------|:-------------------------------|:-------------------------------------|:-----------------------------------------------------------|:----------------------------------|------------------------------------------------------:|:---------------------------|:---------------------------|:---------------------------------------|----------------------------------------------------:|:---------------------------|\n|  0 |     1 |              455496 | Ssenyonjo Suleman | Early retirement   | 09/09/202 0                    | 30/09/20 20                          | 31/10/20 20                                                | 146,966                           |                                                    31 | Delayed Access             | 30/01/20 21                | 146,966                                |                                                  91 | Delayed Payment            |", "metadata": {"page": 35, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 2   | 748890   | Nalwoga Ruth Kiraza          | Mandatory 60 yrs of retirement   | 11/10/202 0   | 30/11/20 20   | 31/12/20 20   | 408,000   | 31    | Delayed Access   | 30/01/20 21   | 408,000.1   | 30    | Paid in time                   |\n|---:|:----|:---------|:-----------------------------|:---------------------------------|:--------------|:--------------|:--------------|:----------|:------|:-----------------|:--------------|:------------|:------|:-------------------------------|\n|  0 | 3.0 | 849852.0 | Kamanzi Gaston Rwatibama nya | Mandatory 60 yrs of retirement   | 12/10/202 0   | 30/10/20 20   | 31/12/20 20   | 1,322,933 | 62.0  | Delayed Access   | 31/12/20 20   | 1,322,933   | 0.0   | Paid in time                   |\n|  1 | 4.0 | 870150.0 | Musoke Francis Xavier        | Mandatory 60 yrs of retirement   | 21/06/202 1   | 31/07/20 21   |               |           |       | Not accesse d    | 30/06/20 21   | 3,083,892   |       | Paid without access to payroll |\n|  2 |     |          | Total                        |                                  |               |               |               |           | 124.0 |                  |               |             | 152.0 |                                |\n|  3 |     |          | Average                      |                                  |               |               |               |           | 25.0  |                  |               |             | 38.0  |                                |", "metadata": {"page": 36, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 0          | 1               | 2               | 3                            | 4            | 5            | 6            | 7                |\n|---:|:-----------|:----------------|:----------------|:-----------------------------|:-------------|:-------------|:-------------|:-----------------|\n|  0 | Unnamed: 0 | Unnamed: 1      | Unnamed: 2      | Unnamed: 3                   | Unnamed: 4   | Unnamed: 5   | Unnamed: 6   | Unnamed: 7       |\n|  1 | S n        | Employee Number | Supplier Number | Employee Name                | IPPS Net Pay | IFMS Net pay | Variance     | Audit remarks    |\n|  2 | 1          | 861898          | 744617          | Batuusa Florence             | 34,869,596   | 45,108,496   | - 10,238,900 | Payment off IPPS |\n|  3 | 2          | 849852          | 744662          | KAMANZI G R. T               | 9,016,000    | 10,430,000   | - 1,414,000  | Payment off IPPS |\n|  4 | 3          | 748964          | 789271          | Wasswa Patrick               | 3,708,656    | 4,120,230    | - 411,574    | Payment off IPPS |\n|  5 | 4          | 1088934         | 946250          | Sekanyo Mahadi               | 134,124      | 504,843      | - 370,719    | Payment off IPPS |\n|  6 | 5          | 993137          | 789269          | Kakooza Wilber               | 6,756,000    | 7,042,200    | - 286,200    | Payment off IPPS |\n|  7 | 6          | 456063          | 744958          | Okeng Robert                 | 10,991,464   | 11,126,564   | - 135,100    | Payment off IPPS |\n|  8 | 7          | 462758          | 744628          | Nandugwa Florence            | 6,969,758    | 7,070,278    | - 100,520    | Payment off IPPS |\n|  9 | 8          | 870150          | 744699          | MUSOKE XAVIER FRANCIS 870150 | 3,083,892    | 0            | 3,083,892    | Payment off IPPS |", "metadata": {"page": 36, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | 9   | 1080281   | 935642   | ESTATE OF THE LATE TURYAJUNWA ERIC 1080281   | 371,146     | 0           | 371,146.1   | Payment off IPPS   |\n|---:|:----|:----------|:---------|:---------------------------------------------|:------------|:------------|:------------|:-------------------|\n|  0 |     |           | Total    |                                              | 109,709,159 | 123,931,892 | -14,222,733 |                    |", "metadata": {"page": 37, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    |   S.No |   Employee No | Employee Name                | Category           | Audit remarks on verification          | Management Response                                         |\n|---:|-------:|--------------:|:-----------------------------|:-------------------|:---------------------------------------|:------------------------------------------------------------|\n|  0 |      1 |        879101 | KIKULWE BERNARD KAWEESA      | Leaver - pensioner | No verification card and Form provided | Not Verified                                                |\n|  1 |      2 |        939058 | LUKAMBI LAWRENCE KIZZA5043   | Leaver - pensioner | No verification card and Form provided | names Estate Not verified due to mismatch of Vs Beneficiary |\n|  2 |      3 |        870150 | 870150 MUSOKE XAVIER FRANCIS | Leaver - pensioner | No verification card and Form provided | Not verified. His NIN attached employee. is to another      |", "metadata": {"page": 37, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number    | Invoice Date   | Supplier                | Description                                                                                   | Amount      | Budget and expendi ture Code charged   | Discription of the budget and expenditure item   | Correct Budget and expendit ure Code   | Right Discription of the item for the budget and expenditure   |\n|---:|:------------------|:---------------|:------------------------|:----------------------------------------------------------------------------------------------|:------------|:---------------------------------------|:-------------------------------------------------|:---------------------------------------|:---------------------------------------------------------------|\n|  0 | WKS-37- 20        | 12/08/2020     | DESOFT CONSULTS AND     | Rehabilitaton of ssemaundo and kitobo solar water sys                                         | 47,457,626  | 312104.0                               | Other Structures                                 | 228001.0                               | Maintenance - Civil                                            |\n|  1 | PL-2-14- 2021     | 14/06/2021     | CONIT ENTERPRISES LTD   | renovation of houses at kalangala HCIV                                                        | 24,988,392  | 312104.0                               | Other Structures                                 | 228001.0                               | Maintenance - Civil                                            |\n|  2 | PL-3-19- 2021     | 18/06/2021     | CONIT ENTERPRISES LTD   | renovation of staff houses at HCIV                                                            | 10,941,072  | 312104.0                               | Other Structures                                 | 228001.0                               | Maintenance - Civil                                            |\n|  3 | sfg-04- 01-2021   | 13/01/2021     | Mmacks Investme nts Ltd | construction of seed school at Bufumira                                                       | 252,996,913 | 312102.0                               | Residential Buildings                            | 312101.0                               | Non-residential buildings                                      |\n|  4 | SFG-02- 6-2021(L) | 16/06/2021     | LUMU EDWARD 849861      | FACILITATION FOR EVALUATION PROCESS FOR THE CONSTRUCTION OF A SEED SCHOOL IN MULABANA(DRIVER) | 2,200,000   | 312102.0                               | Residential Buildings                            | 281504.0                               | Supervision & Appraisal of capital works Monitoring,           |\n|  5 | SFG-1- 10-20      | 07/10/2020     | ANDIKAS CONTRACTORS LTD | CONSTRUCTION WORKS( KAL515/WRKS/20-21/00004 ) FOR THE RENOVATION AT JAANA PRIMARY SCHOOL      | 14,771,289  | 312101.0                               | Non-Residential Buildings                        | 228001.0                               | Maintenance - Civil                                            |\n|  6 | H-01-14           | 28/10/2020     | Magumba Eriya           | Town running fuel for 2 qrt                                                                   | 2,125,000   | 227004.0                               | Fuel, Lubricants and Oils                        | 227001.0                               | Travel inland                                                  |\n|  7 | ADM-12            | 16/09/2020     | ZAWEDDE LOVINCER 748887 | To carry out data capture for newly recruited staff                                           | 1,106,000   | 227004.0                               | Fuel, Lubricants and Oils                        | 227001.0                               | Travel inland                                                  |\n|  8 | AUD-02            | 17/12/2020     | WERE CHARLES 849853     | AUDIT INSECTION                                                                               | 1,000,000   | 227004.0                               | Fuel, Lubricants and Oils                        | 227001.0                               | Travel inland                                                  |\n|  9 |                   | Total          |                         |                                                                                               | 357,586,292 |                                        |                                                  |                                        |                                                                |", "metadata": {"page": 38, "document_name": "Kalangala DLG Report of Auditor General 2021", "headings": [], "type": "table"}}]