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

{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF APAC DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[]], "page": 1, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTable of Contents \nTA oe ii EEE EEE \nEr es iii EEE EEE \nN  \n1 nen EEE TEE TE \nERAIS EOR III. EEE \\| \nA En 1 EEE EST \n1.0 Implementation of the Approved Budget.......cunneeeenenenenennenenennnennnnenennnnnn 1 2.0 Management of the Government Salary Payroll.........uueesseennesnnneneenenenenennnnnennnnenennnnn 6 \nEMPFIRSES OP ITA TER  \n9 nein \n3.0 \nChange in Accounting Treatment for Non-current Assets... 9 \n", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 1, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "42. POUMNSLINE FRC OOS  \n9 eee reeronemecencsnonmnemeamarammmeemnceeenaeaaun", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(roe (rice [al 10 EEE EEE \n5.0 Implementation Of Key Government Grants/Programmes (Focus Areas)  \n10 .................... \n5.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 10 \n5.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.  \n14 ..................... \n5.3 Education Development Grant  \n16 ...........cccccccccccsssssssesceeseseescsescesscscscscscscsesescsesvevsssecreseseeeeseees \n5.4 Micro Scale Irrigation .......:.c.c:sssscssesaseresenesentsecessnsseesnsesvenetenesacenssneeanenssessssvssessnsereacevenseeneere 17 \nBTHER INFORMATION 19 msn anna em an an una ame nenne \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............ee 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..................0.... 20 \nOTE RCPS RESP ONS IOI IES  \n21 nun \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n21 nun ann \n6.0  \nImplementation of the Parish Development Model .............uuueeenesenenannennnenenenennnnn 21 \nDIE ee 22 ee TEE ee \nList of Acronyms \nDLG District Local Government \\_  \nGovernment of Uganda IPPS \nIntegrated Personnel and Payroll system  \nInternational Organisation of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 2, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201aInternational Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "\u201aInternational Standards of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 3, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "\u201aInternational Standards of Supreme Audit Institutions", "page": 3, "level": 3}}], "page": 3, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoFPED Ministry of Finance, Planning and Economic Development Ministry of Local Government  \nNTR Non-Tax Revenue \nOAG \nOffice of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "\u201aInternational Standards of Supreme Audit Institutions", "page": 3, "level": 3}}, [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "\u201aInternational Standards of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "\u201aInternational Standards of Supreme Audit Institutions", "page": 3, "level": 3}}]], "page": 3, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], "page": 3, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s\u2014<\u2014sSCS Program Budgetin \ni  \nUganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF APAC DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Apac District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Apac District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}, [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}]], "page": 3, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Apac District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the entity had a budget of UGX. 30,302,535,037 out of which UGX. 28,380,080,102 was warranted as shown below; \n:", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}, [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}]], "page": 4, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 5, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 3}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Warrants \n\\_16,670,903,543 \\|  \n\\_ \n3", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 5, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 5, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 5, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 3}}]], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "236,", "metadata": {"headings": [{"headings_0": {"content": "236,", "page": 5, "level": 1}}, {"headings_1": {"content": "Budget", "page": 5, "level": 3}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "822,6 631", "metadata": {"headings": [{"headings_0": {"content": "822,6 631", "page": 5, "level": 4}}, {"headings_1": {"content": "236,", "page": 5, "level": 1}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u  \na  \n28,380, 102", "metadata": {"headings": [{"headings_0": {"content": "822,6 631", "page": 5, "level": 4}}, {"headings_1": {"content": "236,", "page": 5, "level": 1}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "080,", "metadata": {"headings": [{"headings_0": {"content": "080,", "page": 5, "level": 3}}, {"headings_1": {"content": "822,6 631", "page": 5, "level": 4}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ \nOut of the total warrants of UGX 28,380,080,102 I reviewed activities/outputs worth UGX 22,186,290,091 (80%) as summarised in the table below; \n\u2014\\_ Details \nActual Amount Cumulative Cumulative Yage (UGX) Actual Amount out of total", "metadata": {"headings": [{"headings_0": {"content": "080,", "page": 5, "level": 3}}, {"headings_1": {"content": "822,6 631", "page": 5, "level": 4}}, [{"headings_0": {"content": "080,", "page": 5, "level": 3}}, {"headings_1": {"content": "822,6 631", "page": 5, "level": 4}}], [{"headings_0": {"content": "080,", "page": 5, "level": 3}}, {"headings_1": {"content": "822,6 631", "page": 5, "level": 4}}], [{"headings_0": {"content": "080,", "page": 5, "level": 3}}, {"headings_1": {"content": "822,6 631", "page": 5, "level": 4}}]], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Wage expenditure eT Te een", "metadata": {"headings": [{"headings_0": {"content": "| Wage expenditure eT Te een", "page": 5, "level": 3}}, {"headings_1": {"content": "080,", "page": 5, "level": 3}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Theme \\_ ~~ 16,680,659,392 \\|  \narea-PDM  \naudited  \nPr Focus area-Education grant - 257,770,000 16,938,429,392  \n60% \\|\\_\\_\\| Formerly SFG  \n\u201d  \n4 Focus area-Microscale irrigation 116,430,056 17,054,859,448 60% projects  \n\\|  \nI  \n\\| Focus area-Water development 398,564,000 17,453,423,448  \n61% grant (Piped water, and Rural  \n\\|  \n17 \\_\\_\\_\\| \\| water and Sanitation grant  \nUGFIT \\_1,019,119,753 18 65% \nat \u201a472, 543, 201 \\|", "metadata": {"headings": [{"headings_0": {"content": "| Wage expenditure eT Te een", "page": 5, "level": 3}}, {"headings_1": {"content": "080,", "page": 5, "level": 3}}, [{"headings_0": {"content": "| Wage expenditure eT Te een", "page": 5, "level": 3}}, {"headings_1": {"content": "080,", "page": 5, "level": 3}}]], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ao", "metadata": {"headings": [{"headings_0": {"content": "ao", "page": 5, "level": 11}}, {"headings_1": {"content": "| Wage expenditure eT Te een", "page": 5, "level": 3}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ":  \n8 URF Road rehabilitation \\| 447,366,890 18,919,910,091 67% maintenance)  \n3,266,380,000 \\| \\_\\_22,186,290,091 \\| \\_\\_  \nEr,", "metadata": {"headings": [{"headings_0": {"content": "ao", "page": 5, "level": 11}}, {"headings_1": {"content": "| Wage expenditure eT Te een", "page": 5, "level": 3}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TE nee", "metadata": {"headings": [{"headings_0": {"content": "TE nee", "page": 5, "level": 3}}, {"headings_1": {"content": "ao", "page": 5, "level": 11}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Total of the warrants audited 22,186,290,091 \\| \nNo Observation Recommendation UGX 122,735,603 had been collected representing 23.2 % performance. The Beste mechanisms of summary is in the table below and the details are in Appendix 1 (a)  \nbroadening the tax base by finding Approved Actual Variance alternatives local revenue sources.  \n\\| budget \\|  \n251,858,000  \n26,344,000  \n\\_\\_\\_5,925,000 26,575,000", "metadata": {"headings": [{"headings_0": {"content": "TE nee", "page": 5, "level": 3}}, {"headings_1": {"content": "ao", "page": 5, "level": 11}}, [{"headings_0": {"content": "TE nee", "page": 5, "level": 3}}, {"headings_1": {"content": "ao", "page": 5, "level": 11}}]], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Licenes", "metadata": {"headings": [{"headings_0": {"content": "Licenes", "page": 6, "level": 2}}, {"headings_1": {"content": "TE nee", "page": 5, "level": 3}}], "page": 6, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0| |", "metadata": {"headings": [{"headings_0": {"content": "0| |", "page": 6, "level": 2}}, {"headings_1": {"content": "Licenes", "page": 6, "level": 2}}], "page": 6, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], "page": 6, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "800,000 \\| \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity  \nPurpose of the un- Budget implemented  \nAmount \nThe Accounting Officer attributed the shortfall to UPDF takeover of landing sites, banning of Forest products like charcoal by the President and imposition of on livestock movements. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Apac District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the entity had a budget of UGX. 30,302,535,037 out of which UGX. 28,380,080,102 was warranted as shown below; \nDetails \nRETTET une", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}, [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}]], "page": 6, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ba", "metadata": {"headings": [{"headings_0": {"content": "Ba", "page": 7, "level": 3}}, {"headings_1": {"content": "800,000", "page": 6, "level": 2}}], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent t", "metadata": {"headings": [{"headings_0": {"content": "Ba", "page": 7, "level": 3}}, {"headings_1": {"content": "800,000", "page": 6, "level": 2}}], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Non-", "metadata": {"headings": [{"headings_0": {"content": "(Non-", "page": 7, "level": 2}}, {"headings_1": {"content": "Ba", "page": 7, "level": 3}}], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development \nOut of the total warrants of UGX 28,380,080,102 I reviewed activities/outputs worth UGX 22,186,290,091 (80%) as summarised in the table below; \nActual Amount Cumulative Cumulative %age (UGX) Actual Amount out of total N  \nu  \n2 47, \\_\\_\\_16,633,472683 39% \\| \n[Wage expenditure 7  \na ee, 16,633,472,683 683 \\| ee za)  \n\\|  \n2 i \\| 186,709 \\| Theme area-PDM expenditure 16,680,659,392 59% audited  \n\\#1 I L \\_ Focus area-Education grant - 257,770,000 16,938,429,392 60% \\|  \nFormerly SFG  \n\\| \\| \u2018  \n4  \nFocus area-Microscale irrigation  \n60% projects", "metadata": {"headings": [{"headings_0": {"content": "(Non-", "page": 7, "level": 2}}, {"headings_1": {"content": "Ba", "page": 7, "level": 3}}, [{"headings_0": {"content": "(Non-", "page": 7, "level": 2}}, {"headings_1": {"content": "Ba", "page": 7, "level": 3}}], [{"headings_0": {"content": "(Non-", "page": 7, "level": 2}}, {"headings_1": {"content": "Ba", "page": 7, "level": 3}}], [{"headings_0": {"content": "(Non-", "page": 7, "level": 2}}, {"headings_1": {"content": "Ba", "page": 7, "level": 3}}]], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17,453,423,448", "metadata": {"headings": [{"headings_0": {"content": "17,453,423,448", "page": 7, "level": 3}}, {"headings_1": {"content": "(Non-", "page": 7, "level": 2}}], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\  \n\\| Focus area-Water development 398,564,000  \n61% \\| grant (Piped water, and Rural  \n\\| water and Sanitation grant  \n\\|UGFIT 1,019,119,753 18,472,543,201 65% URF Bu 447,366,890 18,919,910,091 \\| \n00 \u201c rehabilitation \\| \n[9 \\|DDEG 3,266,380,000 \\_22,186,290,091", "metadata": {"headings": [{"headings_0": {"content": "17,453,423,448", "page": 7, "level": 3}}, {"headings_1": {"content": "(Non-", "page": 7, "level": 2}}, [{"headings_0": {"content": "17,453,423,448", "page": 7, "level": 3}}, {"headings_1": {"content": "(Non-", "page": 7, "level": 2}}], [{"headings_0": {"content": "17,453,423,448", "page": 7, "level": 3}}, {"headings_1": {"content": "(Non-", "page": 7, "level": 2}}]], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "metadata": {"headings": [{"headings_0": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}, {"headings_1": {"content": "17,453,423,448", "page": 7, "level": 3}}], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\| 7 \nNo Observation Recommendation UGX 122,735,603 had been collected representing 23.2 % performance. The devise mechanisms of summary is in the table below and the details are in Appendix 1 (a)  \nbroadening the tax base by finding Source Approved Actual Variance alternatives local budget Collections revenue sources. \"1 \\| TaxRevenes \\| 251,858,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}, {"headings_1": {"content": "17,453,423,448", "page": 7, "level": 3}}, [{"headings_0": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}, {"headings_1": {"content": "17,453,423,448", "page": 7, "level": 3}}]], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "89,152,875 | 162,705,125", "metadata": {"headings": [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}], "page": 8, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ 26,344,000 2,580,000 \\_23,765,000 \\|  \n32,500,000 5,925,000 \\_26,575,000 \\| 800,000 -800,000 Sale of goods and  \n200,000 -200,000 services  \n:  \nAdministrative fees 22,527,604 170,508,396 and licenses  \nCourt fines and  \nPenalties  \nOther fines and \n0 Penalties  \nMiscellaneous  \n23,254,876 BEVENUE  \n>  \n405,807,397 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nPurpose of the un- implemented \nfancier rts land  \nDistrict Meetings and travels 225,298,397 board meetings \\|  \nFuel lubricants  \nand oil  \nCouncil travel  \n000023 \\{Inspection and Facilitate proper 34,509,000 monitoring implementation of  \nprojects / Fuel /travel  \ninland  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}, [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}], [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}], [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}], [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}]], "page": 8, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], "page": 8, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000004 \\|Travel inland Travel of officials from 98,440,000 all departments  \n\\|  \n=  \n000006 Purchase of, Facilitate of smooth \n! 47,560,000 stationary and running of office  \nsmall  \noffice  \nequipment  \nca  \nee \nThe Accounting Officer attributed the shortfall to UPDF takeover of landing sites, banning of Forest products like charcoal by the President and imposition of \nNo Observation Recommendation \nComplete Upgrade of Aganga Health Center which has affected service e \ndelivery.  \nSensitization of the community on Government programmes. e \nThe Accounting Officer explained that this was majorly due to funding shortfalls.  \n1.3 Performance of External Assistance  \nThe entity had an approved budget for external assistance of UGX.812,472,000 I \nadvised the from the various programmes out of which UGX.240,209,424 was warranted Accounting Officer to resulting in a shortfall of UGX.572,262,576 representing 30% performance. \nengage the relevant development partners The performance of warrants for each of the programmes is shown in the table and also seek for below; \ntheir commitment so that the affects", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}]], "page": 8, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Me _", "metadata": {"headings": [{"headings_0": {"content": "Me _", "page": 9, "level": 1}}, {"headings_1": {"content": "__", "page": 8, "level": 11}}], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Programme \nactivities can be rolled \\_budget\\_ over to the ns \\| ee subsequent period. Human Capital Development 812,472,000 240,209,424 30% \nThe UGX.572,262,576 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nN Programme Amount not \\| Purpose the \n\\|p Activities not of \\|", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}, [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}], [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}], [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}], [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}]], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. warranted implemented unimplemented", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "activity", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Teams ont nn sensitization cee! 1 Human Capital 572,262,576 Workshops, To fund of Development Meetings and communities on Seminars  \ngovernment  \nia CLUES  \nu ne Geh \u201cnt ini eth \nAs a result of failure to warrant the budgeted funds, the District could not implement the following;  \ne Sensitization of the community on Government programmes. \nThe Accounting Officer explained that this was due to under receipt of donor funding from donors. \n1.4 Utilization of Warrants  \nOut of the total warrants of UGX. 28,380,080,102 availed during the year, UGX. I \nadvised the 27,696,871,553 was utilized by the entity resulting in un-utilized warrants of Accounting Officer to UGX 683,208,549 representing utilization of 98% as shown in appendix 1 (d). ensure \nthat procurement process The warrants that were not utilized were meant for the following activities that are planned and were partially or not implemented at all. Appendix 1 (e) refers; \nstreamlined to allow for \ntimely As a result of failure to utilise warrants;  \nprocurements. \nadvised the e \nNo\\_ Observation Recommendation \\| to be assessed o2n the extent to which annual key performance indicators and for Local Government. targets are achieved for key projects and/or programs.", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}, [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}]], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I reviewed the approved work plan and sampled 6 outputs with a total of 43 activities. I noted the following; e 3 outputs with 20 activities had clear performance indicators and targets. e 3 outputs with 23 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 1 (f). Table showing performance indicators and targets Category of No. of No of No. of No of Expendit % outputs outputs activi Activities activiti ure Quan sample tiesin with es Amount tifica d the clear without (UGX) tion outpu performa clear of ts nce perfor outp indicator mance ut s and indicat targets ors and ol targets Fully quantified 3 20 20 0 1,688,715, 50% outputs 227 ol Outputs not fully 3 23 18 5 884,352,71 50% quantified [ 7 Total 6 43 38 5 2,573,067, 100% 944 Without clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. The Accounting Officer attributed this to some Programme Implementation Action Plans (PIAPS) which are not included in the PBS. However, these Budget Outputs were allocated to the nearest PIAP which supports the particular Budget output and Programme. I informed the Accounting Officer that the matter would be brought to the attention of the MoFPED. 1.6 Implementation of outputs I assessed the implementation of six (6) outputs with forty-three (43) activities I advised the worth UGX. 2.57Bn and noted that; Accounting Officer to engage with the e One (1) output with one (1) activity and expenditure worth UGX. 0.22 Bn relevant authorities to was fully implemented. always adequately plan and fast track e Five (5) outputs with fourth two (42) activities worth UGX.2.35 Bn were procurements to partially implemented. Out of the forty-two (42) activities, the entity fully ensure that activities \\| No Observation Recommendation services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. 1.Construction of production well at Ayum 2.Mechanized maintenance of Aluga-Idor-Alya-Akokoro road 3.Mechanized maintenance of Adyegi- Ilee- Okutuagwe- Ololango road 4.Farm visits to eligible farmers to confirm registration, field-based verification technical assessment, social & environmental safeguards screening. Refer to Appendix 1 (g) for details The Accounting Officer explained that the underperformance was due to late releases and the delay in procurement of hybrid contracts.", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}, [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}]], "page": 10, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 11, "level": 3}}, {"headings_1": {"content": "activity", "page": 9, "level": 2}}], "page": 11, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) Other service delivery areas RTI and URF  \nI sampled one (1) activity under RTI and URF with a total expenditure of UGX.64,361,800. The significant findings are provided in the table below. \nN Progra Activity Total Pictorial evidence Summary of Manage Recomme \\| o. mme details expendit findings ment ndation \nure \n(Time, Quality, Respons (UGX)  \nQuantity, Cost e  \n\u2018Bns  \nand", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 11, "level": 3}}, {"headings_1": {"content": "activity", "page": 9, "level": 2}}, [{"headings_0": {"content": "functionality.", "page": 11, "level": 3}}, {"headings_1": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "functionality.", "page": 11, "level": 3}}, {"headings_1": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "functionality.", "page": 11, "level": 3}}, {"headings_1": {"content": "activity", "page": 9, "level": 2}}]], "page": 11, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201eEunctionality)", "metadata": {"headings": [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], "page": 11, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ahi Reise amine ee Integrat Alenga- 64,361,80 \\| \\| \\| Swamp raising Funds \\| Allocate 1 Rotter as not adequately insufficien funds to ed Kungu (spot 0 Transpo graveling) rt 3km \\| done at 4.8 km /t improve on from kungu the road \\| Infrastru \\| = junction cture And Services \\| The Accounting Officer attributed it to inadequate funding and explained that funds had been allocated to improve the road status for Alenga-Kungu. non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Apac DLG had a wage budget of UGX.16,670,903,544 out of which UGX. 16,633,472,683 was utilised for the period under review. Below is a summary of the key findings from the special audit; No Observation Recommendation 2.1 the The DLG had an approved wage budget of UGX. 15,725,604,699 I advised the and obtained supplementary funding of UGX.945,298,845 resulting Accounting Officer to into a revised wage budget of UGX. 16,670,903,544 which was all improve the accuracy warranted. of the entity\u2019s Out of the total warrants, UGX. 16,633,472,683 was utilized by the budgets by ensuring DLG resulting in un-utilized warrants of UGX.37,430,860 that all budget representing utilization of 99.8% as summarized in the table below; estimates are based on actual numbers. \\| - os nt srt Approve \\| Supple \\| Revised Warr Payment Unspent se \\| . eig armen \\| \u2014 ee d \\| mentar Budget ants sUGX. Balance \\| \\| Budget \\| yUGX. UGX. UGX. \\_ UGX. \u201a \\| UGX. \\| \\| \\| \\| \u201a 15,725,6 \\| 945,298, \\| 16,670,90 030 16,633,47 \\| 37,430,860 \\| 04,699 \\| 845 3,544 \\| 0,903, 2,683 L eg) ee eed cen oe seen Details in Appendix 2 From the analysis, I noted that: e There was an under absorption of UGX.37,430,860; 51% of this was under Health, 16% under Education and 13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it to unrealistic wage budgeting. 2.2 Validation of employees on the entity payroll The District had 1414 employees on the IPPS payroll of which 1368 I advised", "metadata": {"headings": [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}, [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}]], "page": 11, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], "page": 13, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Mr. Ayo Alfred, is a staff of the Apac DLG, who had recently been appointed on transfer of service and had not yet accessed the payroll. He was therefore captured as new on the payroll", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], "page": 13, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details A total of 342 employees on the payroll had inconsistencies in their I advised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual. staff and ensure that employee records are Inconsistent information undermines the integrity of the District\u2019s duly updated and records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase attention of the the length of service, it may lead to the irregular extension of Ministry of Public employee service. Service within a specified timeline for The Accounting Officer explained that in many of the highlighted appropriate action. cases the inconsistencies arose from alteration of the date format by NIRA system, where dates and months were interchanged. 2.4 Delayed deletion of employees from the payroll I advised the I noted that UGX 7,182,552 was paid to 5 staff who had either been Accounting Officer to retired, transferred, absconded or died. These resulted into financial initiate a process of loss to government. deleting these names from the completeness and relevancy of the entity traditional establishment Service Commission and noted that out of 179 approved positions, a total of 129 and the Ministry of positions were filled leaving a gap of 50 vacant positions. Public Service and MoFPED to have The Accounting Officer explained that that the current staffing gaps these matters addressed. were attributed to inadequate wage. He further explained that recruitments were being done on replacement basis only, following recent ban on recruitment. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such users\u2019 understanding of the financial statements; importance and fundamental to 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}]], "page": 13, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Uganda.", "page": 13, "level": 3}}], "page": 15, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to design strategies to ensure recovery of these funds. \nOTHER MATTER  \nIn addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n5.0 Implementation Of Key Government Grants/Programmes (Focus Areas)  \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Uganda.", "page": 13, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Uganda.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Uganda.", "page": 13, "level": 3}}]], "page": 15, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 15, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1 District Rural Water Supply and Sanitation Conditional Grant The District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. Apac District received UGX 458,726,031, out of UGX 405,366,000 budgeted (88%) for the financial year 2022/23. Out of the UGX 458,726,031 received, the District spent UGX 398,564,000 (87%) leading to un-utilized funds of UGX 60,162,031. Below is a breakdown of the planned and actual activities that were implemented using the grant. SN Category Activity Planned Actual quantity quantity Rural Water and Sanitation Sub-Grant \\| Construction boreholes i ARERR \\_ \\| of (traditional component) 5 Drilling and construction of production wells TEL \\_\\_.\\_.. Design of piped water supply [scheme 7 Water quality testing for old \\| water sources oo That only eligible activities were implemented. Procurements were undertaken in line with the PPDA guidelines. 8 All the 70 pipes bought for borehole works were stainless steel/u-PVC. 0 000 There were no instances of unaccounted for funds under the water grant. That expenditure was incurred on item codes for which they were budgeted. For all the 4 sites inspected, all had functional water user committees 5.1.2 Areas of Improvement I noted the following areas were the District needs improvement; 5.1.2.1 Planning The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: o The proposed investments are derived from the approved LG Development Plan. prescribes the thresholds for allocation of rural water and sanitation sub-grant oe (traditional component), and piped water sub-grant (UgIFT component), e provides an indicative list of capital investments and other development activities to be funded. stipulates that LGs should prioritise water supply investments for sub-counties e that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. I reviewed the planning of Apac DLG and noted the following; Desk and field appraisals were not undertaken for 7 planned projects. Details are oe in the Appendix 3 (a) e 3 ongoing", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 15, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updated.", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 17, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation  \nI advised the Accounting Officer to ensure that the asset register is regularly", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 17, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updated.", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], "page": 17, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.2.4 Review of the Implementation of the Grant activities \nAll boreholes fitted with hand pumps should have a minimum yield of 500litres/hour.  \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \na) One (01) project did not have their designs approved by the Ministry of Water and Environment. \nUnapproved designs cause cost inefficiencies due to need for constant adjustments during implementation. Quality may also be compromised which negatively affects service delivery. \nThe Accounting Officer attributed this to delayed feedback from the MoWE after their submission of project designs. \nRecommendation  \nI advised the Accounting Officer to follow up the matter with Ministry of water and environment to ensure that project designs are approved by the ministry to ensure project quality. \nb) I carried out physical inspections on the 23 October 2023 on six (06) newly constructed water facilities to assess indicators of service delivery. I observed that four (04) water facilities were functional, while, two (02) were not functional. Details are in Appendix 3 (e) \nPartially/non-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that this was due to inadequate funds for construction of a piped water scheme to enable operationalization of the production wells. \nRecommendation  \nI advised the Accounting Officer engage both Central Government and Development Partners to secure funding to operationalize the piped water. \nc) Only 40 (10%) of the existing water sources were tested contrary to the \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "population.", "metadata": {"headings": [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], "page": 19, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that this was caused by limited resources. \nRecommendation  \nI advised the Accounting Officer engage relevant authorities to secure more funding to enable more water quality tests be conducted to assess the suitability for community consumption. \n5.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nApac District budgeted and received UGX.1,260,000,000, to the implement the programme. The following activities were undertaken; \nActivity OO \u201c] Planned Actual quantity quantity Construct a modern maternity ward,4 stance drainable pit latrine placenta pit and  \nwaste pit at Aganga HC11 \nConstruct a staff house with 2 stance drainable pit latrine at kungu HC 111 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;  \n5.2.1 Positive observations  \nI noted the following areas where management had commendable performance; \nmedical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 99.8% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.502,400,000 (39.8%) while repair of medical equipment was under allocated by UGX.250,400,000(19.8%). In addition, there was no allocation to replacement of small medical equipment and medical furniture as shown in the table below. \nMain Expenditure Items Thresho Actual Approved Variance Id as per percenta budget (UGX) (A-B) the  \nge  \nguidelin (budget)  \nes", "metadata": {"headings": [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}]], "page": 19, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 20, "level": 3}}, {"headings_1": {"content": "population.", "page": 19, "level": 1}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "see i", "metadata": {"headings": [{"headings_0": {"content": "see i", "page": 20, "level": 2}}, {"headings_1": {"content": "(B)", "page": 20, "level": 3}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Repair of medical Minimum 1,600,000 \nequipment iam 0.2% acral  \n\\| \\|  \n20%  \nallocation", "metadata": {"headings": [{"headings_0": {"content": "see i", "page": 20, "level": 2}}, {"headings_1": {"content": "(B)", "page": 20, "level": 3}}, [{"headings_0": {"content": "see i", "page": 20, "level": 2}}, {"headings_1": {"content": "(B)", "page": 20, "level": 3}}]], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 20, "level": 11}}, {"headings_1": {"content": "see i", "page": 20, "level": 2}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Replacement of small medical Maximum 0% equipment and medical 20% furniture.", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 20, "level": 11}}, {"headings_1": {"content": "see i", "page": 20, "level": 2}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ar", "metadata": {"headings": [{"headings_0": {"content": "ar", "page": 20, "level": 11}}, {"headings_1": {"content": "ee", "page": 20, "level": 11}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 20% No Allocation \nUpgrade and new 8% 1,258,400,000 Over \n\\_ Maximum 99.8% \\| \\| construction including \\|  \nAllocation Geotechnical Investigation on  \nthe selected site  \nMaintenance of buildings  \nCompletion of unfinished  \nstructures  \nProvision of auxiliary  \nstructures for support  \nservices  \nTotal 100 1,260,000,000 \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "ar", "page": 20, "level": 11}}, {"headings_1": {"content": "ee", "page": 20, "level": 11}}, [{"headings_0": {"content": "ar", "page": 20, "level": 11}}, {"headings_1": {"content": "ee", "page": 20, "level": 11}}], [{"headings_0": {"content": "ar", "page": 20, "level": 11}}, {"headings_1": {"content": "ee", "page": 20, "level": 11}}], [{"headings_0": {"content": "ar", "page": 20, "level": 11}}, {"headings_1": {"content": "ee", "page": 20, "level": 11}}]], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 20, "level": 1}}, {"headings_1": {"content": "ar", "page": 20, "level": 11}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow Health Sub programme grant guidelines when allocating funds for health activities \n5.2.2.3 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is owned \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the process of titling of the Health Centres\u2019 land was on-going.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of titling the land. \n5.3 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 257,770,000 for the construction of; two (2) five (5) stance drainable latrines, 01 three (03) stance latrine and supply of 3-seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n5.3.1 Positive observations  \nI noted the following areas were management had commendable performance; \nThe programme received 100% (UGX. 257,770,000) of its approved budget  \noe  \no All the three construction projects were screened for likely environmental and social impacts  \ne The district did not spend any Education development grant on ineligible", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Expenditure.", "metadata": {"headings": [{"headings_0": {"content": "Expenditure.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Project Management Committees and Procurement Committees of the three oe  \nProjects/programs consulted and sought guidance from the district specialists as", "metadata": {"headings": [{"headings_0": {"content": "Expenditure.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "required", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All disbursements to the contractors were authorized and approved by the accounting officer.  \noe 3 projects worth 117,496,810 were sufficiently supervised by their respective user committees  \nThere were no cases of unsupported expenditure.  \no  \nThree Projects/programs worth UGX 117,496,810 were reviewed by the internal oe \nauditor. \ndate asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer did not provide an explanation on the shortcoming. \nRecommendation  \nI advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintain and it is used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}, [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "required", "page": 21, "level": 1}}], "page": 22, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 89% to capital expenditure instead of the required minimum of 95% leading to under allocation by UGX.17,300,107(6%) while Investment service costs was over allocated by UGX. 17,300,107 (6%).  \nMain Expenditure \\| Threshold as Actual  \nApproved budget Variance Audit Items \\| per the percentage (UGX)  \nremark guidelines (budget)  \nee ee nsienrg  \nCapital expenditure At least 95%", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "required", "page": 21, "level": 1}}, [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "required", "page": 21, "level": 1}}]], "page": 22, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| a |", "metadata": {"headings": [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], "page": 22, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "89% 257,770,000 6% Under allocation Investment service More than zero \\| 11% 30,565,115 6% Over  \ncosts but up to 5%  \nAllocation  \nTotal \\| \\| 100 \\| 288,335,115 0% \\| \nUnder allocation of funds to capital investments denies the intended service delivery \nirrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nApac District received UGX.117,930,056 out of UGX.117,930,057 budgeted (100%) to implement the following activities. \nSN Category Activity Planned Actual Quantity quantity \\| Capital zu \"Development \\| Installation ge \\|  \n\\|  \nof irrigation 0 0  \n(micro scale irrigation equipment \nNumber of parishes were training was carried out \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation programme was done in accordance with the grant guidelines. \nThe following were my observations; \n5.4.1 Positive observations  \nI noted the following areas where management had commendable performance; \ne The district received UGX 117,930,056 (100%) of its approved budget for the program  \noe Out of the total program receipts of UGX.117,930,056, UGX.116,430,056 (98.7%) was utilized.  \nI noted that there were no instances of expenditure on ineligible activities.  \n0  \n0 I did not observe cases of delayed delivery of irrigation equipment.  \noo Mobilization and training of farmers was done as planned.  \nAllocation of program expenditure was undertaken as per implementation", "metadata": {"headings": [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}, [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}]], "page": 22, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], "page": 23, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00b0 All funds paid for programme related activities were accounted for. oe The procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid. e The two-irrigation sites were equipment was installed were visited and were operating as planned. 5.4.2 Areas of improvement o The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. oe The supply and installation of equipment. The supplier shall carry out service and maintenance during the warranty period oe and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; oe A review of the detailed program work plan revealed that the district spent UGX.117,930,056 out of UGX.82,551,040 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. As a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. The Accounting Officer attributed it to the planning department which didn\u2019t capture the programme expenditure codes to be uploaded in the PBS. Recommendation I advised the Accounting Officer to ensure that all expenditure codes are captured in the PBS system as per the guidelines. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or obtained in the or otherwise the preparation of financial statements that", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}, [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}]], "page": 23, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], "page": 25, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e 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. e 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 District\u2019s internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. oe 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 deliver its mandate. 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's report. However, future events or conditions may cause the District to fail to deliver its mandate. 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. OTHER REPORTING RESPONSIBILITIES 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", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}, [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}]], "page": 25, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,400,000,000", "metadata": {"headings": [{"headings_0": {"content": "3,400,000,000", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 23, "level": 1}}], "page": 27, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the 8 sampled SACCOs were registered under the Cooperative Societies Act to o  \nensure legality of the SACCOs  \nAll the sampled SACCO held AGM, elected leadership and vetting committee and oe  \nwas approved  \nOperation of all SACCO bank accounts were in line with guidelines  \noe  \no The Accounting officer submitted Attestation forms for all the eight sampled parishes to the secretariat as required. \n6.3 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n6.4 Planning and Budget Performance  \nI reviewed the Apac District approved work plan and budget for PDM activities and noted the following. \n6.4.1 Alignment of the District Budgets to the PDM  \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed", "metadata": {"headings": [{"headings_0": {"content": "3,400,000,000", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 23, "level": 1}}, [{"headings_0": {"content": "3,400,000,000", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 23, "level": 1}}], [{"headings_0": {"content": "3,400,000,000", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 23, "level": 1}}], [{"headings_0": {"content": "3,400,000,000", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 23, "level": 1}}]], "page": 27, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}], "page": 28, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties and Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \n6.5 Funds  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 million per quarter, I noted the following; \ne No funds were disbursed to any of the 34 SACCOs in the 1\\* Quarter yet UGX.850,000,000 was expected per quarter.  \no All the 34 SACCOs received UGX 3,400,000,000 as planned \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}]], "page": 28, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 28, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the PS/ST. \n6.6 Governance  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\" version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the  \nSocieties", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 28, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.  \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN Governance Observations Recommendation Structure 1; HLG Core e The HLG Core Implementation team I advised the Accounting Implementation was was fully constituted as per the Officer to ensure that PDM Teams guideline. HLG core implementation e The District did not prepare quarterly team is fully constituted performance reports. Out of 4 quarterly functional and appropriately performance reports, none were funded. prepared. e There was no evidence of; Mobilization Performance reports should and sensitization of the various also be prepared stakeholders at all levels including accordingly. communities, e There was no Support for the continuous formation of PDM enterprise groups, e There was no training of the PDM enterprise groups and SACCOs, and, e There was no continuous data collection at household and community levels. This negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs The Accounting Officer explained that all the planned activities were implemented although reports were not prepared activities These hinder the Parish\u2019s ability to mobilize the community, identify development priorities, and monitor resource utilization thus undermining the objectives of the PDM. The Accounting Officer explained that quarterly meetings were held by majority of the parishes and that all the parishes submitted their year action priority plans. \\| General Meetings e 06 SACCOs held their first general I advised the Accounting \\| by PDM SACCOs meeting more than 1 month after their Officer ensure that routine registration. trainings and refresher In 5 SACCOs, a leadership vetting courses are given to the committee was not elected and PDCs inaugurated I further advised the In 05 PDM SACCOs, the vetting Accounting officer to ensure criterion following the PDM SACCO more supervision for the byelaws was not approved/not SACCOs included in the minutes/agenda 02 PDM SACCOs did not have training of the PDM SACCO members during the meeting 8 PDM SACCOs did not include the bank account opening resolution in the minutes by the time of the first general meeting, no PDM SACCOs had already received funds Failure to hold proper Annual general meetings may lead to mismanagement of SACCO funds The Accounting Officer attributed this to laxity by the SACCOs leaders and insufficient guidance by the trainers of local experts PDM SACCO Board 3 PDM SACCOs operated without a fully I advised the Accounting constituted Board. Officer ensure that routine The members of the board did not fill trainings and\\_ sensitizations in expression of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.  \noe The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.  \no The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nFailure to carry out training of local leaders trainings of local may lead to low mobilization, acceptance by leaders in order to local community and inappropriate use of PRF reduce on the training by households and enterprise groups  \ncosts. \nThe Accounting Officer explained that the trainings were undertaken but there were not adequately documented.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 31, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Training", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 32, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of e The HLG core implementation team did not I advised the Households and train households and enterprise group Accounting Officer to Enterprise Group leaders in the 8 parishes on household intensify supervision Leaders visioning and enterprise analysis. of the Town This negatively affects mobilisation, agents/parish chiefs, sensitisation, data collection and training of CDO\u2019s and extension PDM enterprise groups and SACCOs  \nworkers to ensure that all households The Accounting Officer explained that this was are trained.  \ndue to oversight considering that it was  \nexpected as per the design of PDM that Town  \nagents/parish chiefs, CDO\u2019s and extension  \nworkers who were trained to carry out these  \ntasks ought to have trained the house holds \nThe failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \n6.8  \nRegistration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of o", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 32, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and \nSN Nature of registration Observations Recommendation \n", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 32, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM SACCOs 08 SACCOs were not licensed to take I advised the Under the Microfinance on the business of lending under Accounting Officer to Institutions  \nMoney Microfinance Institutions money lenders sensitise the SACCOs Lenders Act  \nact as detailed in Appendix 4 (a)  \non the requirement of the licences under As a result, enforcement of recovery of Microfinance  \nPRF from beneficiaries by the PDM Institutions money SACCOs may be legally challenged lenders act 2016. leading to loss of funds.  \nIn addition the The Accounting Officer explained that  \nAccounting Officer all the SACCOs had not appreciated  \nshould engage PDM the need for a licence under Secretariat for further Microfinance Institutions money lenders guidance.  \nact.", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2, Registration of Enterprise e 05 Enterprise groups in 01 PDM I advised the Groups as Community SACCOs was not registered by the Accounting Officer to Based Organizations  \nCommunity Development Officers at ensure that enterprise the Sub County as Community Based groups have evidence Organizations (CBOs). \nof registration with Irregularities in registration of the Sub-County Enterprise Groups could lead to loss of Community  \nPRF due to; funding illegitimate, Development Officers Enterprises. before qualification for funding.  \nThe Accounting Officer attributed this  \nto enforcement gaps considering at the  \nstage of group mobilization,  \nsensitization and their formation;  \nemphasis and guidance on registration  \nof these enterprises was the first thing  \nemphasized. \n", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Update of SACCO e 06 SACCOs did not have a PDM I advised the Enterprise and Household member registers/ updated PDM Accounting Officer to Registers  \nmember registers contrary to the ensure that the PDM guidelines.  \nmember register is updated as required e  \nFailure to update PDM member by the guidelines. registers may result to extending PRF  \nloans to ineligible beneficiaries leading  \nto failure to achieve pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that this was due to laxity by the SACCO \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n6.9 Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial -  \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ec  \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \noe Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the oe  \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \no All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \no Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \nobjectives \nThe Accounting Officer attributed this to laxity from Parish chiefs to undertake the exercise. \nSelection \nand e 08 parishes did not select any flagship I advised the Accounting Implementation of projects contrary to the guidelines. \nOfficer to ensure that", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 34, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], "page": 35, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 08 parishes selected flagship projects enterprise groups funded Projects that were inconsistent with the LG deal with prioritised selected priority commodities. commodities e 07 out of 248 farmer enterprise/households implemented projects that are not from the priority commodity list. Details are in Appendix 4 (d). Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. The Accounting Officer attributed this to receipt of guidelines after selection He attributed implementation of projects that are not from the priority commodity list to supervision gaps. Insurance Policy for e 08 PRF beneficiaries out 08 who carried I advise the Accounting Farming Enterprises out farming enterprises in 08 PDM Officer to encourage PRF SACCOs did not obtain agricultural beneficiaries to obtain insurance policies from UAIS. agriculture insurance Appendix 4 (e). refers policy under the Uganda Lack of recourse in form of insurance will Agriculture Insurance expose the farming enterprises to the Scheme (UAIS). adverse effects of climate change and may result into failure to recover the loan funds. In addition the Accounting Officer should engage The Accounting Officer attributed this to PDM Secretariat on the information and enforcement gap. matter Registration of Paragraph 2.6.2 of the Users Handbook for I advised the Accounting Enterprise Groups the Parish Revolving Fund (PRF) Under Officer to ensure that PDM Pillar 3 - Financial Inclusion October enterprise groups have 2022 provides that the PDM Enterprise evidence of registration Groups shall be registered by the with the Sub-County Community Development Officers at the Community Development Sub-County, as a Community Based Officers before funds due to failure to recover loans. Accounting Officer attributed this to laxity considering that at the stage of group mobilization, sensitization and their formation; emphasis and guidance on registration of these enterprises was the ist thing which done. 6.10 Utilization of PRF at Household Level Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. a) Confirmation of PRF Loan Disbursements to Households I noted that 12 beneficiaries received", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}]], "page": 35, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "APAC DLG REPORT APPENDICES  \nAppendix 1 (a): Performance of Local Revenue Performance \n\\| No : SOU", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee ae eee eee ee ee ee eee eee ee", "metadata": {"headings": [{"headings_0": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "een uns  \n\\_1 Tax Revenues  \n251,858,000 89,152,875 162,705,125 Reduced business operations  \n\\|  \naa  \n\\|\\_2 \\| Local Services Tax", "metadata": {"headings": [{"headings_0": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "26,344,000", "metadata": {"headings": [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,580,000 23,765,000 New Government policy of managing Locally Raised Revenues. \\| \\_ \n3 Land fees \n32,500,000 5,925,000 \nNew Government policy of managing Locally Raised Revenues. [4 \\_ SCOT 800,000 \\_-800,000  \n\\| Businesslicenses  \n\\|  \n\\| 5\\_ \\| Sale of goods and services  \n0 200,000 -200,000  \n\\|  \n\\_\\_  \n\\_\\_ \n\\\\\\_6\\_\\_\\| Administrative fees and licenses \n193,036,000 \n22,527,604 170,508,396 New Government policy of managing Locally Raised Revenues. \nte 7 \\| Court fines and Penalties \n0 3 \nOther fines and Penalties 0 \\| \u01319 \\| Miscellaneous Revenue 24,805,000", "metadata": {"headings": [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}, [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy of managing Locally Raised Revenues.", "metadata": {"headings": [{"headings_0": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, {"headings_1": {"content": "26,344,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Total Revenue 528,543,000  \n807,397 \\| \nAppendix 1 (b): Performance of GOU Warrants \nProgramme \nApproved Budget \\| Warrants (UGX) Variance (UGX) Percent", "metadata": {"headings": [{"headings_0": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, {"headings_1": {"content": "26,344,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, {"headings_1": {"content": "26,344,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, {"headings_1": {"content": "26,344,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, {"headings_1": {"content": "26,344,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "age \nPerform \nL ea aa apg", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 37, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Agro-Industrialization  \n\u0131 1,368,946,504 1,279,966,503 88,980,001 94% RR: es \\_", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 37, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Community Mobilization And Mindset Change", "metadata": {"headings": [{"headings_0": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}, {"headings_1": {"content": "nn", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "200000]", "metadata": {"headings": [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nDevelopment Plan Implementation 280,258,000 100% Br \\_ \\| 100% \\_ \nGovernance And Security  \n\\_ \n\\_ \nHuman Capital Development  \nbo, \nIntegrated Transport Infrastructure And Services \n880,181,141  \n\\|  \ncane \\_ Natural Resources, Environment, Climate Change, Land And Water \n733,382,707", "metadata": {"headings": [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}, [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "An", "metadata": {"headings": [{"headings_0": {"content": "An", "page": 37, "level": 3}}, {"headings_1": {"content": "200000]", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Private Sector Development", "metadata": {"headings": [{"headings_0": {"content": "An", "page": 37, "level": 3}}, {"headings_1": {"content": "200000]", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | 100%", "metadata": {"headings": [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| \n\\_Public Sector Transformation 1,702,445 \\|  \nTourism Development 5,000,000 BE: \\_ \n\\\\ Grand Total \n28,961,519,956 28,008,849,973 \\| 952,669,983 = \nol Se \nAppendix 1 (c): Activities affected by unutilized warrants \nNo Programme Amount Activities not implemented not \nel \\| Public Sector  \n1,702,443 Pension", "metadata": {"headings": [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}, [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Transformation", "metadata": {"headings": [{"headings_0": {"content": "| Transformation", "page": 38, "level": 3}}, {"headings_1": {"content": "| | 100%", "page": 37, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pat [", "metadata": {"headings": [{"headings_0": {"content": "| Transformation", "page": 38, "level": 3}}, {"headings_1": {"content": "| | 100%", "page": 37, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cs", "metadata": {"headings": [{"headings_0": {"content": "cs", "page": 38, "level": 11}}, {"headings_1": {"content": "| Transformation", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \\| Integrated Transport  \n36,800,625 Maintenance Buildings and Structures \u2014 \nInfrastructure And \n3  \n20,000,000 \\| Allowances (Incl. Casuals, Tempora 4  \n6,480,667 Travel inland  \n.  \n1  \n= \\| Other Utilities-", "metadata": {"headings": [{"headings_0": {"content": "cs", "page": 38, "level": 11}}, {"headings_1": {"content": "| Transformation", "page": 38, "level": 3}}, [{"headings_0": {"content": "cs", "page": 38, "level": 11}}, {"headings_1": {"content": "| Transformation", "page": 38, "level": 3}}], [{"headings_0": {"content": "cs", "page": 38, "level": 11}}, {"headings_1": {"content": "| Transformation", "page": 38, "level": 3}}]], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__476,490", "metadata": {"headings": [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(fuel, gas, firewood, charcoal \\| 6  \n356,625 Transfers to other government units  \nI \nPurpose of the unimplemented activity \nrealization of socio-economic right by providing a replacement  \nof income to citizens who lose their regular income owing to old  \n\\| \nage  \nTo extend the useful life of the buildings \nTo facilitate staff in execution of mandate ;  \nTo facilitate staff in execution of mandate \nTo provide utilities at office premises \\| \\_To fund delegated services \nEr", "metadata": {"headings": [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}, [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}]], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000 Electrici", "metadata": {"headings": [{"headings_0": {"content": "100,000 Electrici", "page": 38, "level": 3}}, {"headings_1": {"content": "__476,490", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To provide utilities at office premises  \n\\| SE en  \n8 \\| Human Capital  \n640,000,000 Construction of Aganga /purchase of furniture salaries \\| To expand on existing facilities in Health Centres and staff ,", "metadata": {"headings": [{"headings_0": {"content": "100,000 Electrici", "page": 38, "level": 3}}, {"headings_1": {"content": "__476,490", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[10 en", "metadata": {"headings": [{"headings_0": {"content": "[10 en", "page": 38, "level": 3}}, {"headings_1": {"content": "100,000 Electrici", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39,122,628 Workshops, Meetings and Seminars  \nTo provide avenue for mandate execution  \nee  \n\\|  \n\\_\\_ To support service deven  \na \\|  \n11 Community Mobilization 117,239,628 Transfers to other government units  \nTo fund sensitization of communities on government  \n\\| \\_\\_\\_\\_\\_\\|  \nAnd Mindset Change innen programmes  \nAgro-Industrialization\\_\\_\\_\\_\\| \\_\\_\\_88,980,000 Allowances (Incl. Casuals, Temporary)  \n\u201a  \nL", "metadata": {"headings": [{"headings_0": {"content": "[10 en", "page": 38, "level": 3}}, {"headings_1": {"content": "100,000 Electrici", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 38, "level": 3}}, {"headings_1": {"content": "[10 en", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "952,669,106 tie \nAppendix 1 (d): Utilization of Warrants \nProgramme \nTo facilitate staff in execution of mandate", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 38, "level": 3}}, {"headings_1": {"content": "[10 en", "page": 38, "level": 3}}, [{"headings_0": {"content": "BE", "page": 38, "level": 3}}, {"headings_1": {"content": "[10 en", "page": 38, "level": 3}}], [{"headings_0": {"content": "BE", "page": 38, "level": 3}}, {"headings_1": {"content": "[10 en", "page": 38, "level": 3}}], [{"headings_0": {"content": "BE", "page": 38, "level": 3}}, {"headings_1": {"content": "[10 en", "page": 38, "level": 3}}]], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pane Utilised %", "metadata": {"headings": [{"headings_0": {"content": "pane Utilised %", "page": 38, "level": 2}}, {"headings_1": {"content": "BE", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro-Industrialization 1,279,966,503 1,278,937,928 100% =  \n:  \na  \n\\| Community Mobilization And Change  \n\\|  \n\\| Development Plan Implementation 309,924,585", "metadata": {"headings": [{"headings_0": {"content": "pane Utilised %", "page": 38, "level": 2}}, {"headings_1": {"content": "BE", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Governance And |", "metadata": {"headings": [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security 941,471,966 920,499,631 98% \\_  \n\\| Human Capital Development  \n18,515,555,750 18,216,659,785  \nIntegrated Transport Infrastructure And Services  \n815,965,864 \\| 791,596,699 97% ' Natural Resources, Environment, Climate Change, Land And Water Management  \n734,872,707 732,973,244 100% \\| Private Sector Development  \n40,222,698 38,391,322 \n33 \n\\_\\_Public Sector Transformation 5,690,414,518 5 364,102,666 Tourism Development \n5,000,000 3,239,113  \n\\|  \n28,380,080,102 27,696,871,553 \\| 98% \\| \nWarrants Activities affected b/y the under utilization \nan Capital Management \\| 298,895,965  \n\\| Construction of Aganga / purchase of furniture , salaries \nReason for the underutilization of warrants \nProcurement /recruitment delays \\_  \nGovernance & Security \n20,972,335 procurement of stationary for office operations 2 district land board Items Were not procured due to unimplemented meetings council programmes  \nSeminars and workshops / office supplies  \n\\| \nTourism Development Mapping of tourism sites \\_", "metadata": {"headings": [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}, [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}]], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "metadata": {"headings": [{"headings_0": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}, {"headings_1": {"content": "Governance And |", "page": 38, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed release of funds. \ni Capacity gaps under commercial sector  \nDefect liability period crossed to the following year. Agro- Industrialization 1,028,575 Salaries and wages \nDelayed recruitment \\| \\| \\_\\_  \nNatural  \nResources, \n1,899,463 \\| Payment of wages for Borehole Maintenance Technician /office Delayed recruitment Environment, Climate i stationary", "metadata": {"headings": [{"headings_0": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}, {"headings_1": {"content": "Governance And |", "page": 38, "level": 2}}, [{"headings_0": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}, {"headings_1": {"content": "Governance And |", "page": 38, "level": 2}}], [{"headings_0": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}, {"headings_1": {"content": "Governance And |", "page": 38, "level": 2}}], [{"headings_0": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}, {"headings_1": {"content": "Governance And |", "page": 38, "level": 2}}]], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change, Land", "metadata": {"headings": [{"headings_0": {"content": "Change, Land", "page": 39, "level": 2}}, {"headings_1": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Transport \\| 24,369,165 Not Applicable Infrastructure and Services", "metadata": {"headings": [{"headings_0": {"content": "Change, Land", "page": 39, "level": 2}}, {"headings_1": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 39, "level": 3}}, {"headings_1": {"content": "Change, Land", "page": 39, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Plan \\| 3,537,094 \\| Office operations. Salaries of staff not in post.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 39, "level": 3}}, {"headings_1": {"content": "Change, Land", "page": 39, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Development", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development \\|  \n\\|  \n1 1,831,376 Travel inland 0", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Development", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[|_| Total 683,206,712", "metadata": {"headings": [{"headings_0": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= I \\| \\| \\_ \nA endix 1 : Out-puts without a ropriate indicators and targets \nNot applicable since RTI funds were warranted and utilized under road fund.", "metadata": {"headings": [{"headings_0": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}, [{"headings_0": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], [{"headings_0": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}]], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 39, "level": 11}}, {"headings_1": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed recruitment.  \n\\|  \n\\| \\| i \nRetention for supply of motorcycles. \nNo. \\| Programme Budget Budget Out-put Activities  \nAudit comment Audit comment Management \\| Output Output budget  \non indicators on targets Response \\|", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 39, "level": 11}}, {"headings_1": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}, [{"headings_0": {"content": "BE", "page": 39, "level": 11}}, {"headings_1": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}], [{"headings_0": {"content": "BE", "page": 39, "level": 11}}, {"headings_1": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}]], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1 No", "metadata": {"headings": [{"headings_0": {"content": "| 1 No", "page": 39, "level": 2}}, {"headings_1": {"content": "BE", "page": 39, "level": 11}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"Ol-Human = Capital TEE 320157", "metadata": {"headings": [{"headings_0": {"content": "| 1 No", "page": 39, "level": 2}}, {"headings_1": {"content": "BE", "page": 39, "level": 11}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "metadata": {"headings": [{"headings_0": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}, {"headings_1": {"content": "| 1 No", "page": 39, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| measure Not no,", "metadata": {"headings": [{"headings_0": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}, {"headings_1": {"content": "| 1 No", "page": 39, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "are", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| development Education  \nnumber of desks  \nprovisions for \\| Services to be supplied quantification of i  \nthe activities in PBS i \n34 \n2 06-Natural Resources, 000006 Planning and 458,726,031 Supervision/monitoring of Does not address The number of There are no Environment, Climate Budgeting  \nChange, Land And services  \nWater \n\\|  \n3 01-AGRO-  \n010008 Capacity \nproduction wells.  \nmonitoring and monitoring/supervi provisions for supervision of sion visits not quantification of \\| other works in the specified  \nthe activities in PBS output  \n117,930,056 Farm visits to eligible Performance There are no The format of the INDUSTRIALIZATION Strengthening \\| farmers confirm indicators the  \nto \nare targeted farmers work plans are registration, field based \\| number of eligible to be visited.  \nspecified by the \\|  \n\\| \nverification, technical farmers visited micro scale \\| assessment, social & irrigation \\|  \nenvironmental safeguards guidelines. \\|  \nscreening.  \n\\| \\|\\_ Se \\| Awareness creation for Performance There are no The format of the \\|  \nDistrict leadership(DEC, Indicators are no targets on number \\| work plans are \\|  \nDistrict council, DTPC, of district leaders of leaders to be specified by the \\| \\| RDC,DISO, OWC, Dev't sensitized sensitized micro scale \\| \\| \npartners, Religious &  \nirrigation guidelines \\| i cultural leaders  \nKr  \n\u201a  \n\\| \n: \nAppendix 1  \n: Implementation of Sampled Outputs Activities \nFully implemented out-puts \nNo \\| \\| Program  \nSub-program PIAP-out  \nBudget Total Out-put Total No Number of fully \n\\| \nOut- expenditure UGX activities in the implemented", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}, [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}]], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201eout-put \u201eactivities", "metadata": {"headings": [{"headings_0": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}, {"headings_1": {"content": "are", "page": 39, "level": 2}}], "page": 40, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "metadata": {"headings": [{"headings_0": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, {"headings_1": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}], "page": 40, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 INFRASTRUCTURE AND SERVICES Management \ninfrastructure rehabilitated and \\| maintained. \nPartially Implemented out-puts \n\\| No. Program", "metadata": {"headings": [{"headings_0": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, {"headings_1": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}, [{"headings_0": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, {"headings_1": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}], [{"headings_0": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, {"headings_1": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}], [{"headings_0": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, {"headings_1": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}]], "page": 40, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sub-program", "metadata": {"headings": [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], "page": 40, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PIAP-Outs  \nBudget Total Out-put Total No Number of fully No of partially No of activities Out-put expenditure activities in implemented implemented that were not \\| UGX \u2018000\u201d the activities activities implemented \n\"1 \\| Human Capital 02-Population 1203011003 health 320165 1019119753  \n6 1 \\| \n35 \nManagement  \n\\_ u \nPrevention  \n\\|  \n\\|  \n2 01- 01205010202-Basic : 320157 255,269,921 2 0 \\|  \nEducation,Sports Requirements and  \n\\|  \n\\|  \nand skills \nMinimum standards met \\|  \nby schools and training \\| \ninstitutions  \n[  \n\\|  \n3 \\| 06-Natural 01-Environment and 06060601-Strategy for 000006 458,726,03  \n2 0 Resources, \nNatural Resources NDP III implementation \\| Environment, Climate \\| Management  \ncoordination developed. \\| \\| ' Change, Land And \\|  \n\\| \\| \\| Water  \n4 01-Ag 02-Agricultural 01041202-Farmers Industrialization Production and sensitised on", "metadata": {"headings": [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}]], "page": 40, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Productivity", "metadata": {"headings": [{"headings_0": {"content": "Productivity", "page": 41, "level": 3}}, {"headings_1": {"content": "Sub-program", "page": 40, "level": 3}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "productivity", "metadata": {"headings": [{"headings_0": {"content": "productivity", "page": 41, "level": 2}}, {"headings_1": {"content": "Productivity", "page": 41, "level": 3}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "enhancement", "metadata": {"headings": [{"headings_0": {"content": "productivity", "page": 41, "level": 2}}, {"headings_1": {"content": "Productivity", "page": 41, "level": 3}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "technologies", "metadata": {"headings": [{"headings_0": {"content": "technologies", "page": 41, "level": 3}}, {"headings_1": {"content": "productivity", "page": 41, "level": 2}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\_\\_. \\| \u201a 02-Agricultural  \ni \\| \n\\| Production and  \ni \\| Productivity en \\|  \na  \n09-Integrated 04-Transport Asset 09040106-Community 260002  \nTransport Management access & feeder roads  \nInfrastructure And constructed &", "metadata": {"headings": [{"headings_0": {"content": "technologies", "page": 41, "level": 3}}, {"headings_1": {"content": "productivity", "page": 41, "level": 2}}, [{"headings_0": {"content": "technologies", "page": 41, "level": 3}}, {"headings_1": {"content": "productivity", "page": 41, "level": 2}}]], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Services", "metadata": {"headings": [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "maintained to facilitate market access \nAppendix 2: Utilization of wage per department \ni Department Name  \nApproved Budget Supplementary Revised Budget UGX. UGX. UGX. \nbs Administration \\| \na ESTES OS rE 885,367,013 EEE EEE EEE", "metadata": {"headings": [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}, [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}], [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}], [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}], [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}]], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eo", "metadata": {"headings": [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Community Based 57,578,000 57,578,000 \\| 57,578,000 54,426,028 3,151,972 \\| Education \\| 7,585,282,825 270,298,845 7,855,581,670 7,855,581,670 7,849,568,968 6,012,702 a  \n\\| Finance 100,194,000 100,194,000 100,194,000 100,194,000 \nee 3 En] ie a \u2018 Po \"Health 6,041,797,400 506,400,000\\} 6,548,197,400 6,548,197,400 6,529,286,418 18,910,982 \n36 \nInternal Audit \\| 27,855,000 I 27,855,000 27,855,000 23,009,761 4,845,239 ren Resources 92,185000 121,185,000 121,185,000 120,578,497 606,503 \nNatural 3 0 29,000,000  \n~~ 4,000,000 ~~ 61,064,000", "metadata": {"headings": [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}, [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}], [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}], [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}], [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}]], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "61,064,000", "metadata": {"headings": [{"headings_0": {"content": "61,064,000", "page": 42, "level": 3}}, {"headings_1": {"content": "eo", "page": 41, "level": 1}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,534 57,064,000", "metadata": {"headings": [{"headings_0": {"content": "61,064,000", "page": 42, "level": 3}}, {"headings_1": {"content": "eo", "page": 41, "level": 1}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "61,016,466", "metadata": {"headings": [{"headings_0": {"content": "61,016,466", "page": 42, "level": 3}}, {"headings_1": {"content": "61,064,000", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Production and Marketing \\| 610,499,462 \\| 111,200,000 721,699,462 721,699,461 721,204,886 494,575", "metadata": {"headings": [{"headings_0": {"content": "61,016,466", "page": 42, "level": 3}}, {"headings_1": {"content": "61,064,000", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 42, "level": 3}}, {"headings_1": {"content": "61,016,466", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\|  \nRoads and 84,998,000 18,400,000 103,398,000 103,398,000 102,092,588 1,305,412 \u2018Statutory bodies \\| 104,503,999 \\| 0 104,503,999 104,503,999 103,962,328 541,671 \\| Trade, Industry and Local \\|  \n27,855,000 27,855,000 \\| 27,855,000 27,533,624 321,376", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 42, "level": 3}}, {"headings_1": {"content": "61,016,466", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 2}}, {"headings_1": {"content": "Engineering", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nWater 50,425,000 6,000,000 56,425,000 56,425,000 55,232,106 1,192,894", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 2}}, {"headings_1": {"content": "Engineering", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "metadata": {"headings": [{"headings_0": {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "page": 42, "level": 3}}, {"headings_1": {"content": "Development", "page": 42, "level": 2}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42,418,644,757 41,814,161,014 41,377,607,815 \nAppendix 3 (a): Projects for which Field Appraisals where not undertaken \nSN \\| Water Projects/facilities Planned Expenditure (UGX)  \nConformity with Desk appraisal", "metadata": {"headings": [{"headings_0": {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "page": 42, "level": 3}}, {"headings_1": {"content": "Development", "page": 42, "level": 2}}, [{"headings_0": {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "page": 42, "level": 3}}, {"headings_1": {"content": "Development", "page": 42, "level": 2}}], [{"headings_0": {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "page": 42, "level": 3}}, {"headings_1": {"content": "Development", "page": 42, "level": 2}}]], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aanity", "metadata": {"headings": [{"headings_0": {"content": "Aanity", "page": 42, "level": 2}}, {"headings_1": {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Developmentpan", "metadata": {"headings": [{"headings_0": {"content": "Developmentpan", "page": 42, "level": 2}}, {"headings_1": {"content": "Aanity", "page": 42, "level": 2}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \\| 000000 \\|  \n9 \\| '\u0131 Rehabilitation of bore boreholes 10 \na \\|  \n68,564,000 \n\\| Eligible Capital Project extracted from 2020- Desk Appraisal not", "metadata": {"headings": [{"headings_0": {"content": "Developmentpan", "page": 42, "level": 2}}, {"headings_1": {"content": "Aanity", "page": 42, "level": 2}}, [{"headings_0": {"content": "Developmentpan", "page": 42, "level": 2}}, {"headings_1": {"content": "Aanity", "page": 42, "level": 2}}], [{"headings_0": {"content": "Developmentpan", "page": 42, "level": 2}}, {"headings_1": {"content": "Aanity", "page": 42, "level": 2}}]], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Erbe il", "metadata": {"headings": [{"headings_0": {"content": "Erbe il", "page": 42, "level": 3}}, {"headings_1": {"content": "Developmentpan", "page": 42, "level": 2}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure 2025 development plan done", "metadata": {"headings": [{"headings_0": {"content": "Erbe il", "page": 42, "level": 3}}, {"headings_1": {"content": "Developmentpan", "page": 42, "level": 2}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iti", "metadata": {"headings": [{"headings_0": {"content": "iti", "page": 42, "level": 11}}, {"headings_1": {"content": "Erbe il", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u01312 \\| Construction of boreholes  \n175,000,000  \nEligible Capital Project extracted from 2020- \\| Desk Appraisal not \\| \\|  \nexpenditure 2025 development plan \\| done i \u201cconstruction  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "iti", "page": 42, "level": 11}}, {"headings_1": {"content": "Erbe il", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aos Drilling and", "metadata": {"headings": [{"headings_0": {"content": "aos Drilling and", "page": 42, "level": 2}}, {"headings_1": {"content": "iti", "page": 42, "level": 11}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of  \n120,000,000 Eligible Capital Project extracted from 2020- Desk Appraisal not \\|  \nproduction wells \\|  \nexpenditure 2025 development plan done  \n4 Design of piped water supply :  \n35,000,000  \nProject extracted from 2020- Desk Appraisal not", "metadata": {"headings": [{"headings_0": {"content": "aos Drilling and", "page": 42, "level": 2}}, {"headings_1": {"content": "iti", "page": 42, "level": 11}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "scheme", "metadata": {"headings": [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure 2025 development plan done  \n\\_\\_\\_\\_\\|\\_  \n5 Water quality testing for old water 40  \n6,802,000  \nEligible expenditure Project extracted from 2020- Desk Appraisal not f sources  \n2025 development plan done  \n\\_\\_\\_\\| \\| \\_  \nRan  \nTotal 405,366,000 \\|  \n\\| \n37 \nAppendix 3 (b) No special Consideration of Seed Schools and Health Centres \ni S/N \\| UGIFT Project  \nWater source place and status \\| \nCommunity (name) and accessibility to Audit Conclusion", "metadata": {"headings": [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}, [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}], [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}], [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}], [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}]], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= FE", "metadata": {"headings": [{"headings_0": {"content": "= FE", "page": 43, "level": 3}}, {"headings_1": {"content": "scheme", "page": 42, "level": 3}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Upgrade of Aganga health center  \nThere is an existing borehole", "metadata": {"headings": [{"headings_0": {"content": "= FE", "page": 43, "level": 3}}, {"headings_1": {"content": "scheme", "page": 42, "level": 3}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Aganga village \"water sourced from a |No", "metadata": {"headings": [{"headings_0": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, {"headings_1": {"content": "= FE", "page": 43, "level": 3}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water source constructed but not functional  \nbore at igoti primary school.  \nunder UGIFT nn There is an existing functional Kidilani village in chegere sc  \nNo water source constructed \\| \\| houses in kidilani Borehole  \nunder UGIFT j \\| \\| \nS Construction \\| \\| Kungu  \nto two unit staff There is an existing functional  \nparish in Akokolo subcounty No water source constructed \\| houses in kungu Borehole  \nunder  \nUGIFT  \n\\|  \n\\_ \nAppendix 3 (c): Project completion \n\\| SN \\| Water Projects/facilities Planned Expenditure Project Remarks quantity (UGX) completion", "metadata": {"headings": [{"headings_0": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, {"headings_1": {"content": "= FE", "page": 43, "level": 3}}, [{"headings_0": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, {"headings_1": {"content": "= FE", "page": 43, "level": 3}}], [{"headings_0": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, {"headings_1": {"content": "= FE", "page": 43, "level": 3}}], [{"headings_0": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, {"headings_1": {"content": "= FE", "page": 43, "level": 3}}]], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tee", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 43, "level": 2}}, {"headings_1": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1 Rehabilitation of bore boreholes \n10", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 43, "level": 2}}, {"headings_1": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, [{"headings_0": {"content": "Tee", "page": 43, "level": 2}}, {"headings_1": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}]], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "68,", "metadata": {"headings": [{"headings_0": {"content": "68,", "page": 43, "level": 1}}, {"headings_1": {"content": "Tee", "page": 43, "level": 2}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "564, 000", "metadata": {"headings": [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Completed Delayed \nmmm contract \u2018start ie date was \u2018Oth Dec 2022; end date 10th may 2023 \\|  \n\\|  \nactual start date was 24th April 2023 completed on 26th may 2023.  \n\\|  \n\\_ 175,000,000 Completed  \nno delays registered contract start date was 24th Jan 2023 and completed on 24th June 2023  \nand construction of 3 5  \nki production wells \\| \\| \n\\| 3 Drilling  \n120,000,000 \n[2 completed \\|  \n\\| production well drilled but whole piped water system not yet completed \n4 I \\| \\|  \n\\|  \nDesign of piped water supply 1  \n35,000,000 Completed  \n\\| Design completed however, water system not yet fully constructed. \\| \nLe EEE 39856640 DO En  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}, [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}], [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}], [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}], [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}], [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}]], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A endix 3_ (d): Asset Register", "metadata": {"headings": [{"headings_0": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}, {"headings_1": {"content": "564, 000", "page": 43, "level": 1}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "er i Water Projects/ facilities", "metadata": {"headings": [{"headings_0": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}, {"headings_1": {"content": "564, 000", "page": 43, "level": 1}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pd", "metadata": {"headings": [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Be \nPlanned quantity Expenditure Remarks \n38 \nAppendix 3 (e): Functionality of the water projects \nSN \\| Water Projects/facilities  \nActual no Expenditure Functionality Remarks", "metadata": {"headings": [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}, [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}], [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}], [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}], [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}]], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 44, "level": 1}}, {"headings_1": {"content": "pd", "page": 43, "level": 3}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\  \n[  \nRehabilitation bore boreholes ee ig 68,564, = 000 \u2014 5:  \nRETURN TEEN DEMENZ EEE ET 1 \\| of 10  \nfunctional  \nused by teopok,Akukinga,nakitoma, villages etc.  \n2 \\| Construction of boreholes  \nused by witim A and corner adek market, lela, awany,Tarogali villages etc  \n82 L Drilling I \\|  \nand construction of production 2", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 44, "level": 1}}, {"headings_1": {"content": "pd", "page": 43, "level": 3}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "120,000,000", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 44, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 44, "level": 1}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not functional not yet functional since other systems of the piped water [otal ;\\_Wwells  \nsystem like pumps, pipes and reservoir tanks not planned a \\| 5  \nie J. 363,564,000, \\| \nAppendix (a): Transfer of PRF to un \u2014licensed Saccos  \nu  \nne \\| ParishName \\| Name  \nof SACCO Is the SACCO registered under Remarks  \n\\| Microfinance Institutions money \\| \\| lenders act 2016? (Yes/No)  \ni cme", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 44, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 44, "level": 1}}, [{"headings_0": {"content": "120,000,000", "page": 44, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 44, "level": 1}}]], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AYAGO", "metadata": {"headings": [{"headings_0": {"content": "AYAGO", "page": 44, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SR RR \\| AYAGO \\_ = see pe  \nA OP, ERSTES SET A Not NETTE licenced\\_ RENEE NO  \na  \n\\|  \n\\| \nPs ALARO ALARO Not licenced \nTEBOKE TEBOKE nS ; Not licenced i :  \na", "metadata": {"headings": [{"headings_0": {"content": "AYAGO", "page": 44, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 44, "level": 3}}, [{"headings_0": {"content": "AYAGO", "page": 44, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "AYAGO", "page": 44, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 44, "level": 3}}]], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sg", "metadata": {"headings": [{"headings_0": {"content": "Sg", "page": 44, "level": 1}}, {"headings_1": {"content": "AYAGO", "page": 44, "level": 3}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nz", "metadata": {"headings": [{"headings_0": {"content": "nz", "page": 44, "level": 2}}, {"headings_1": {"content": "Sg", "page": 44, "level": 1}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nAKERE Not licenced \nAKETO AKETO N3O Not licenced \u0131 \nendix 4 (b): Transfer of PRF to SACCOs without PRF financing agreement \nSN Vote Name Parish Name Name of SACCO Did the SACCO Date funds Date  \nRemarks Chairperson were agreement  \nsign PRF received was signed  \n\\| \\| financing", "metadata": {"headings": [{"headings_0": {"content": "nz", "page": 44, "level": 2}}, {"headings_1": {"content": "Sg", "page": 44, "level": 1}}, [{"headings_0": {"content": "nz", "page": 44, "level": 2}}, {"headings_1": {"content": "Sg", "page": 44, "level": 1}}], [{"headings_0": {"content": "nz", "page": 44, "level": 2}}, {"headings_1": {"content": "Sg", "page": 44, "level": 1}}], [{"headings_0": {"content": "nz", "page": 44, "level": 2}}, {"headings_1": {"content": "Sg", "page": 44, "level": 1}}]], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ean ae", "metadata": {"headings": [{"headings_0": {"content": "ean ae", "page": 44, "level": 3}}, {"headings_1": {"content": "nz", "page": 44, "level": 2}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iz TAPAC DLG TA AYAGO", "metadata": {"headings": [{"headings_0": {"content": "ean ae", "page": 44, "level": 3}}, {"headings_1": {"content": "nz", "page": 44, "level": 2}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2/12/2022 NA", "metadata": {"headings": [{"headings_0": {"content": "2/12/2022 NA", "page": 44, "level": 2}}, {"headings_1": {"content": "ean ae", "page": 44, "level": 3}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n2", "metadata": {"headings": [{"headings_0": {"content": "2/12/2022 NA", "page": 44, "level": 2}}, {"headings_1": {"content": "ean ae", "page": 44, "level": 3}}, [{"headings_0": {"content": "2/12/2022 NA", "page": 44, "level": 2}}, {"headings_1": {"content": "ean ae", "page": 44, "level": 3}}]], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TEBOKE", "metadata": {"headings": [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding agreement was S not signed \\| \n[3 ALARO Financing Agreement signed 14 \\| KUNGU KUNGU 2/12/2022 Financing Agreement not availed rn \\|P \nae ABO \\_ PABBO a  \n2/12/2022  \nDid not receive the first batch funds of 10,000,000 due to issues with the \n39 \nAppendix 3 (b) No special Consideration of Seed Schools and Health Centres \nS/N UGIFT Project", "metadata": {"headings": [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}, [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}], [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}], [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}], [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}], [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}]], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[1 bo.  \nUpgrade of Aganga health center There is an existing borehole Aganga village water sourced from a No water source constructed but not functional \nbore at igoti primary school.  \nunder UGIFT \n2 \nConstruction to two unit staff There is an existing functional Kidilani village in chegere sc houses in kidilani Borehole  \n\\| \nx \n\\| Construction to two unit staff There is an existing functional Kungu parish in Akokolo subcounty \\| houses in kungu Borehole \nAppendix 3 (c): Project completion \nSN Water Projects/facilities Planned Expenditure Project Remarks quantity \ncompletion \nfa. \\| Rehabilitation of bore boreholes 10  \n68,564,000 Completed \nNo water source constructed \\| under UGIFT \\| \\|  \nNo water source constructed under UGIFT \nactual start date was 24th April 2023 completed on 26th may 2023.", "metadata": {"headings": [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}, [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ay", "metadata": {"headings": [{"headings_0": {"content": "ay", "page": 45, "level": 11}}, {"headings_1": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".  \n2 Construction of boreholes \n\\| 3 \\| Drilling and construction of 1 production wells", "metadata": {"headings": [{"headings_0": {"content": "ay", "page": 45, "level": 11}}, {"headings_1": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, [{"headings_0": {"content": "ay", "page": 45, "level": 11}}, {"headings_1": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "scheme", "metadata": {"headings": [{"headings_0": {"content": "scheme", "page": 45, "level": 2}}, {"headings_1": {"content": "ay", "page": 45, "level": 11}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "scheme", "page": 45, "level": 2}}, {"headings_1": {"content": "ay", "page": 45, "level": 11}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 45, "level": 2}}, {"headings_1": {"content": "scheme", "page": 45, "level": 2}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "=  \n: \n7", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 45, "level": 2}}, {"headings_1": {"content": "scheme", "page": 45, "level": 2}}, [{"headings_0": {"content": "Total", "page": 45, "level": 2}}, {"headings_1": {"content": "scheme", "page": 45, "level": 2}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "175,000,000", "metadata": {"headings": [{"headings_0": {"content": "175,000,000", "page": 45, "level": 3}}, {"headings_1": {"content": "Total", "page": 45, "level": 2}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "120,000,000 2 completed", "metadata": {"headings": [{"headings_0": {"content": "175,000,000", "page": 45, "level": 3}}, {"headings_1": {"content": "Total", "page": 45, "level": 2}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "398,564,000", "metadata": {"headings": [{"headings_0": {"content": "398,564,000", "page": 45, "level": 3}}, {"headings_1": {"content": "175,000,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "no delays registered contract start date was 24th Jan 2023 and completed on 24th June 2023  \nproduction well drilled but whole piped water system not yet completed \nAppendix 3 (d): Asset Register  \nSN \\| Water Projects/facilities  \nPlanned quantity Expenditure Remarks", "metadata": {"headings": [{"headings_0": {"content": "398,564,000", "page": 45, "level": 3}}, {"headings_1": {"content": "175,000,000", "page": 45, "level": 3}}, [{"headings_0": {"content": "398,564,000", "page": 45, "level": 3}}, {"headings_1": {"content": "175,000,000", "page": 45, "level": 3}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "metadata": {"headings": [{"headings_0": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}, {"headings_1": {"content": "398,564,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Construction of boreholes  \n19% \\_ Drilling and construction of production wells", "metadata": {"headings": [{"headings_0": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}, {"headings_1": {"content": "398,564,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Total", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 45, "level": 1}}, {"headings_1": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "175,000,000 \nBore holes not captured in the asset register \n120,000,000 \nBore holes not captured in the asset register", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 45, "level": 1}}, {"headings_1": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}, [{"headings_0": {"content": "| | Total", "page": 45, "level": 1}}, {"headings_1": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}], [{"headings_0": {"content": "| | Total", "page": 45, "level": 1}}, {"headings_1": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}], [{"headings_0": {"content": "| | Total", "page": 45, "level": 1}}, {"headings_1": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "po 863,564,000 ||", "metadata": {"headings": [{"headings_0": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 45, "level": 1}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 \nAppendix 3 (e): Functionality of the water projects \n[sn \\| Water Projects/facilities  \nActual no Expenditure Functionality Remarks Ar \\| \\| Rehabs bore u  \n; of t 10 \nboreholes \\| 68 000", "metadata": {"headings": [{"headings_0": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 45, "level": 1}}, [{"headings_0": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 45, "level": 1}}], [{"headings_0": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 45, "level": 1}}], [{"headings_0": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 45, "level": 1}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "564,(", "metadata": {"headings": [{"headings_0": {"content": "564,(", "page": 46, "level": 1}}, {"headings_1": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "functional  \nused by teopok,Akukinga,nakitoma, villages etc.  \n\\| Construction \u201cof boreholes  \n7  \n175,000,000 functional used by witim A and corner adek market, lela, awany, Tarogali villages etc  \nst  \n\\|  \n3 \\| Drilling and construction of production", "metadata": {"headings": [{"headings_0": {"content": "564,(", "page": 46, "level": 1}}, {"headings_1": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "120,000,000", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 46, "level": 3}}, {"headings_1": {"content": "564,(", "page": 46, "level": 1}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not functional \\| not yet functional since other systems of the piped water wells  \nsystem like pumps, pipes and reservoir tanks not planned Das Total \\_ \u2014 MEERE  \nne een 363,564,000 phon \n\\_ADE yendix 4  \n(a): Name Transfer of PRF to un \u2014licensed Saccos", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 46, "level": 3}}, {"headings_1": {"content": "564,(", "page": 46, "level": 1}}, [{"headings_0": {"content": "120,000,000", "page": 46, "level": 3}}, {"headings_1": {"content": "564,(", "page": 46, "level": 1}}]], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Vote", "metadata": {"headings": [{"headings_0": {"content": "[Vote", "page": 46, "level": 2}}, {"headings_1": {"content": "120,000,000", "page": 46, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish Name  \nName of SACCO Is the SACCO registered under Remarks Microfinance Institutions money \nAPAC AYAGO AYAGO \\| NO Not licenced  \n\\_  \n\\|  \nCALARO- NO Not licenced", "metadata": {"headings": [{"headings_0": {"content": "[Vote", "page": 46, "level": 2}}, {"headings_1": {"content": "120,000,000", "page": 46, "level": 3}}, [{"headings_0": {"content": "[Vote", "page": 46, "level": 2}}, {"headings_1": {"content": "120,000,000", "page": 46, "level": 3}}]], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "De A Teret", "metadata": {"headings": [{"headings_0": {"content": "De A Teret", "page": 46, "level": 1}}, {"headings_1": {"content": "[Vote", "page": 46, "level": 2}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| KUNGU", "metadata": {"headings": [{"headings_0": {"content": "| KUNGU", "page": 46, "level": 1}}, {"headings_1": {"content": "De A Teret", "page": 46, "level": 1}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PABBO  \nAWILA IN Notlicenced  \n\\|  \nes AKERE AKERE NO Not licenced i Pen AKETO N30 Not licenced \nendix 4 (b): Transfer of PRF to SACCOs without PRF financing agreement \n\\| Vote Name Parish Name Name of SACCO Did the SACCO Date funds Date  \nRemarks Chairperson were agreement  \nsign PRF received was signed  \nfinancing  \nagreement  \nWith the AQ?  \n\\|  \nNO  \n\\|  \n\\| \nT 2/12/2022 7", "metadata": {"headings": [{"headings_0": {"content": "| KUNGU", "page": 46, "level": 1}}, {"headings_1": {"content": "De A Teret", "page": 46, "level": 1}}, [{"headings_0": {"content": "| KUNGU", "page": 46, "level": 1}}, {"headings_1": {"content": "De A Teret", "page": 46, "level": 1}}], [{"headings_0": {"content": "| KUNGU", "page": 46, "level": 1}}, {"headings_1": {"content": "De A Teret", "page": 46, "level": 1}}], [{"headings_0": {"content": "| KUNGU", "page": 46, "level": 1}}, {"headings_1": {"content": "De A Teret", "page": 46, "level": 1}}]], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cFunding. \u2018agreement was nn signed", "metadata": {"headings": [{"headings_0": {"content": "\u201cFunding. \u2018agreement was nn signed", "page": 46, "level": 3}}, {"headings_1": {"content": "| KUNGU", "page": 46, "level": 1}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "\u201cFunding. \u2018agreement was nn signed", "page": 46, "level": 3}}, {"headings_1": {"content": "| KUNGU", "page": 46, "level": 1}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "not", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 46, "level": 3}}, {"headings_1": {"content": "\u201cFunding. \u2018agreement was nn signed", "page": 46, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TEBOKE TEBOKE YES  \n2/12/2022  \n23/06/2022 Financing agreement signed but not witnessed by AG \\| ALARO \\_IvEs\\_\\_\\_\\_\\_ 12712/2022 22/06/2022 Financing Agreement signed  \nKUNGU KUNGU\\_ NOTAVAILED \\| 2/12/2022 NOT AVAILED Financing Agreement not availed", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 46, "level": 3}}, {"headings_1": {"content": "\u201cFunding. \u2018agreement was nn signed", "page": 46, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|PBBO | PABBO", "metadata": {"headings": [{"headings_0": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, {"headings_1": {"content": "not", "page": 46, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2/12/2022 \n\\_\\_\\| 22/06/2022 \\| Did not receive the first batch funds of 10,000,000 due  \nto issues with the \n39 \nBer eee a", "metadata": {"headings": [{"headings_0": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, {"headings_1": {"content": "not", "page": 46, "level": 3}}, [{"headings_0": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, {"headings_1": {"content": "not", "page": 46, "level": 3}}], [{"headings_0": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, {"headings_1": {"content": "not", "page": 46, "level": 3}}], [{"headings_0": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, {"headings_1": {"content": "not", "page": 46, "level": 3}}]], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aw AWILA", "metadata": {"headings": [{"headings_0": {"content": "Aw AWILA", "page": 47, "level": 2}}, {"headings_1": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ye \n2/12/2022 22/06/2022 Financing agreement signed but not witnessed by AG AKERE  \nYe \n2/12/2022 22/06/2022 Financing agreement signed but not witnessed by AG", "metadata": {"headings": [{"headings_0": {"content": "Aw AWILA", "page": 47, "level": 2}}, {"headings_1": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, [{"headings_0": {"content": "Aw AWILA", "page": 47, "level": 2}}, {"headings_1": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}], [{"headings_0": {"content": "Aw AWILA", "page": 47, "level": 2}}, {"headings_1": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}]], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|AKETO. |", "metadata": {"headings": [{"headings_0": {"content": "|AKETO. |", "page": 47, "level": 3}}, {"headings_1": {"content": "Aw AWILA", "page": 47, "level": 2}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes \n2/12/2022  \n22/06/2022 Financing agreement signed but not witnessed by AG \nAppendix 4 (c): Failure to carry out Wealth ranking of households \nSn Vote Name Parish Was Wealth No. Of No. Of Villages Remarks Name Ranking Carried Villages Were Wealth  \nOut At Parish  \nRanking Was  \n\\_Carried a \\_", "metadata": {"headings": [{"headings_0": {"content": "|AKETO. |", "page": 47, "level": 3}}, {"headings_1": {"content": "Aw AWILA", "page": 47, "level": 2}}, [{"headings_0": {"content": "|AKETO. |", "page": 47, "level": 3}}, {"headings_1": {"content": "Aw AWILA", "page": 47, "level": 2}}], [{"headings_0": {"content": "|AKETO. |", "page": 47, "level": 3}}, {"headings_1": {"content": "Aw AWILA", "page": 47, "level": 2}}], [{"headings_0": {"content": "|AKETO. |", "page": 47, "level": 3}}, {"headings_1": {"content": "Aw AWILA", "page": 47, "level": 2}}]], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= ==", "metadata": {"headings": [{"headings_0": {"content": "= ==", "page": 47, "level": 2}}, {"headings_1": {"content": "|AKETO. |", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \u201c7 a en Akere REEL TE ase [ee \\| Level? \\_  \nApac Dig", "metadata": {"headings": [{"headings_0": {"content": "= ==", "page": 47, "level": 2}}, {"headings_1": {"content": "|AKETO. |", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "metadata": {"headings": [{"headings_0": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}, {"headings_1": {"content": "= ==", "page": 47, "level": 2}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish Chief Not And On", "metadata": {"headings": [{"headings_0": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}, {"headings_1": {"content": "= ==", "page": 47, "level": 2}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\| Teboke  \nParish Chief Not Guided And Sensitized On Wealth Ranking Activi\n3. \\|\\_0\\_\\_\\_\\| Parish Chief Not Guided And Sensitized On Wealth Ranking\n4. \\| Kungu", "metadata": {"headings": [{"headings_0": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}, {"headings_1": {"content": "= ==", "page": 47, "level": 2}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "metadata": {"headings": [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, {"headings_1": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, {"headings_1": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15. \\| Pabbo eh a  \ning Activi 6 \\| Awila i\n16. \\| Aketo 5 LB. EFT] Ayago No", "metadata": {"headings": [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, {"headings_1": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "A an mp", "metadata": {"headings": [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, {"headings_1": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Wr Vote 1 Name | List of flagship p SACCO", "metadata": {"headings": [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, {"headings_1": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "p per Name Name of  \nSACCO \n! \nthe How many Number of  \nflagship enterprises PDM of the of the projects  \nare \n\\| enterprises enterprises farming consistent implementing are enterprises with the flagship  \nfarming are from priority projects  \nenterprises the priority commodities  \ncommodity selected by list = a an men \u2014 beans, cattle rearing, coffee, poultry u EGE  \nee \\| Apac Ayago Ayago Maize growing, piggery soya  \nYes 8 8 .  \n\\|  \n\\| DLG  \nTeboke Goat rearing ,poultry, dairy farming, maize, beans, onions, cattle ce Bau  \n20 20  \nbee keeping  \nGoat rearing ,poultry, dairy farming ,maize, beans, onions, cattle", "metadata": {"headings": [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, {"headings_1": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, {"headings_1": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}], [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, {"headings_1": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}], [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, {"headings_1": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}]], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a 52", "metadata": {"headings": [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}, {"headings_1": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201abee keeping  \nGoat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing  \n11 \u201apiggery \u201abee keeping  \nPabbo Pabbo \nfarming \u201amaize, beans, onions, cattle rearing  \n13 13 \n40 \n[\\_\\| ,piggery ,bee keeping", "metadata": {"headings": [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}, {"headings_1": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}, {"headings_1": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}], [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}, {"headings_1": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}], [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}, {"headings_1": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}]], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae,", "metadata": {"headings": [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], "page": 48, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Awila Awila Goat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing Yes  \n28 piggery ,bee keeping  \nAketo Aketo Goat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing Yes  \n101 \\|  \npiggery ,bee keeping  \n\\|  \nAkere Akere Goat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing Yes  \n8  \npi ,bee keeping \nAppendix 4 (e): Failure to obtain an insurance poli  \nSn. Vote Name Parish Name Name Of Sacco Name Of Prf Beneficiary \num EEE. we Akere > TREE EEE = \\|", "metadata": {"headings": [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}, [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}]], "page": 48, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Apac Dig", "metadata": {"headings": [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], "page": 48, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Loan \nIf The Loan Is For A Remark Amount Farming Operation,  \nDid The Borrower  \nObtain An Agriculture Insurance \nPolicy Under The Uganda Agriculture Insurance Scheme (Uais)?  \n\\| \nTeboke Teboke J \\| Alaro Alaro Acan Pii Soya Beans Production Enterprise (Aol 1,000,000  \nInsurance Policy Not Agness \nObtained  \nKungu Kungu Obanga Akica Farmers -Abudama (Anna Abonyo) 1,000,000  \nInsurance Policy Not \nNo  \nObtained No  \nObtained \nObtained  \nAyago Community Butchery Beef Farmers (Adilo Joe) ae Insurance Policy Not Obtained \n41 \nName of SACCO \nNumber of PDM enterprises How many enterprises are registered as CBOs  \n\\_  \n\\_\\|  \n17 groups registered  \nAYAGO  \nTEBOKE  \nAKERE  \nALARO  \nKUNGU  \nPABBO \nParish Name \nLoan Amount as per Remark SACCO records household evidence  \n= = NO SI \nns Eee een Akere \nCredit applicant no 13421687641372 1,000,000 \n800,000 Under funded by 200,000 Under funded by 400,000 \nUnder funded by 400,000 Under funded by 500,000 \nTeboke \nUnder funded by 200,000 \nCredit applicant 4988800994805  \nUnder funded by 450,000 Credit applicant 47395434485390 1,000,000 \nUnder funded by 300,000 Fa [12,000,000 [zoo CSCS \n42", "metadata": {"headings": [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}, [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}]], "page": 48, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["services", "|", "_", "Administrative fees", "and licenses", "fines and - 0", "Penalties", "Other fines and", "Penalties", "|", "Miscellaneous", "Revenue", "Total Revenue", "1 000014 District land) Meetings and travels 225,298,397", "board meetings", "Fuel lubricants", "and oil", "Council travel", "|", "|", "000023 {Inspection and Facilitate proper 34,509,000", "monitoring implementation of", "projects / Fuel /travel", "inland", "|", "000004 Travel inland Travel of officials from", "98,440,000", "all departments", " zi | he", "a ae", "000006 {Purchase of, Facilitate of smooth 47,560,000", "stationary and; running of office", "small offic", "equipment", "ne", "405,807,397"], "page": 6}]}