reports/chunks/Bukomansimbi District Local Government Report of The Auditor General 2023.chunks.json

{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUKOMANSIMBI DISTRICT LOCAL GOVERNMENT  \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Tet NS iF (OOS ler  \nii ea se ti oar mmnmneeeneessenre wcntenvmenn cena onen en  \nsn anne Be \nER iii \nNE LET i. ee eg EEE EEE  \nEEE \nBei FE 3, nn nenn ern En EEE \nKEY AUDIT MATTERS.........enesnnnsenssnensnnnsennnnnnnennnnnnnnnnnnnnennennnennnnnnnnennenenennennenennennennnnn sl 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll........aaeesssessessnnnnen 7 EMPHASIS OF MATTERR.Q.u....csscsssesessessesnsesessssssnesnssscssescsesessscausesssiessssassisesssevseceresstssssessresseeaneeeereeaees 10 \n3.0  \nChange in Accounting Treatment for Non-current Assets... 10 \nOTHER MATTER 10 asus. snanenanunannn nennen nme nun nun uenenern una  \nSURES HREM Fae MEREBER \n4.0 Implementation of Key Government Grants/Programmes ............neennnnnn 10 \n4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 \n4.2 Education Development Grant...  \n14 nennen \nTe) ANCA Seele Tir] OE OT ees  \n15 arexecerrarmecovereaesems ances ataicann name w anemonnnneonnennenunsnuermtounnnmeniennessmmsmmnima \n5.0 Management of pension and gratuity...uaeeaesennnenennnennenneennnnennnnnnnnnn 17 \n6.0  \nLow recovery of Youth Livelihood Funds and UWEP fund... 18 \nOTHER INFORMATION. 18 ........scccccssssssessesessessessessescsussesvesesessvsussessvssvsucssssssessucsesesarsssestsasavensasereseeseesvess \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..0....c.cccccccscsseeseeeeseeeees 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .........0.00.00... 19 OTHER REPORTING RESPONSIBILITIES .................nneennenennennnnnnennnnnn 20 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ..............nennnnn 20 \n7.0  \nImplementation of the Parish Development Model ............nennnnn 20 \nDE  \n26 TEL nenn EEE TEE EL EEE", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "EEE TEE", "metadata": {"headings": [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "List of Acronyms \n[ Acronym \\| Meaning DLG \nDistrict Local Government GoU Government of Uganda INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGs Local Governments  \nLLG \nLower Local Governments LST \nLocal Service Tax MoFPED \nMinistry of Finance, Planning and Economic Development PAYE  \nPay As You Earn  \nPBS \nProgram Budgeting System PDM \nParish Development Model PFMA Public Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets PRF \nParish Revolving Fund SACCO \nSavings and Credit Cooperative Organization", "metadata": {"headings": [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], "page": 3, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling  \nUNATU \nUganda National Teachers Union UNEB \nUganda National Examinations Board UWEP Uganda Women Empowerment Project YLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL  \nL  \nON THE FINANCIAL STATEMENTS OF BUKOMANSIMBI 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 Bukomansimbi 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 Bukomansimbi District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section Sl of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}]], "page": 3, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. Iam 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 Bukomansimbi 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 plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.25,891,360,326 out of which UGX.24,572,564,755 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}]], "page": 4, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 5, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Details Budget Warrants % SN (UGX) (UGX) fundin 1 Recurrent (Wage) 16,665,324,158 16,665,032,456 100% 2 Recurrent (Non-wage) 3,680,926,162 3,427,763,646 93% 3 Development 5,545,110,006 4,479,768,653 81% Total 25,891,360,326 24,572,564,755 \\| 95% Out of the total warrants of UGX.24,572,564,755 I reviewed the utilisation of warrants worth UGX. 18,277,252,466 (74%) as summarised in the table below; SN Details Actual expenditure Cumulative Actual Cumul (UGX) expenditure ative (UGX) % out of total warran ts 1 Wage expenditure(general staff salaries, 16,040,553,703 16,040,553,703 88% pension and gratuity) 2 PDM expenditure audited 3 Education grant - Formerly SFG 4 Water development grant (Piped water, and Rural water and Sanitation grant) 5 Microscale irrigation projects 39,575,008 16,080,128,711 88% 248,054,734 16,328,183,445 89% 248,569,879 16,576,753,324 91% 625,414,471 17,202,167,795 94% 6 Budget outputs sampled 1,075,084,671 18,277,252,466 100% Total of the utilised warrants 18,277,252,466 audited Out of the total warrants of UGX.24,572,564,755 in the financial year 2022/2023, UGX.14,366,756,320 (58%) was spent on general staff salaries for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of this No Source Approved Actual Collections Variance (UGX) devise strategies budget (UGX) for more Local (UGX) revenue sources. Tax 136,533,000 111,403,850 25,129,150 Revenues Non-Tax 565,727,000 159,717,971 406,009,029 Revenues Total 702,260,000 271,121,821 431,138,179 Revenue Under collection of Local revenue denied the entity resources for implementation of the following planned activities as shown in Appendix 1(b). The Accounting Officer attributed the under collections to unfavorable economic conditions leading to closure of some businesses and failure by farmers to co-fund for Micro Scale irrigation system. 1.2 Performance of GOU warrants The entity had an approved budget of UGX.22,599,100,326 from the various I advised the programmes out of which UGX.22,373,518,322 was warranted resulting in a Accounting Officer shortfall of UGX.225,582,004 representing 99% performance. to rollover the partially The performance of warrants from each of the programmes from which the implemented entity was allocated funds is shown in the table below; activities to the Programme Approved Warrants (UGX) Variance % subsequent budget (UGX) (UGX) fund period. ing Agro- 2,158,821,233 2,001,014,233 157,807,000 93 Industrialization Natural 567,953,937 567,953,937 0 100 Resources, Environment Private Sector 65,876,969 65,876,969 0 100 Development Integrated 729,412,580 667,787,090 61,625,490 92 Transport Infrastructure Human Capital 14,533,537, 761 14,527,675,891 5,857,810 99.9 Development Public Sector 3,007,939,344 3,007,647,642 291,702 100 Transformation Community 57,768,921 57,768,921 0 100 Warrants was a result of Other Government Transfers which were not realized as shown below; UGX 157,807,000", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 5, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the underutilization of warrants was due to the following reasons; e Failure by famers to co-fund for the system e Late Release of the supplementary funds UGX.255,670,269 in June 2023 e Refusal of parents to consent to the immunization of their children and delayed recruitment of staff for Bukango Seed Secondary School e Some files lacked letters of administration and others had challenges with names in reference to NIRA information. e The ex gratia funds bounced as the phone lines the Hon. Councilor provided was an agent line and could not receive funds and also Ministry of Finance delayed to enter the e-cash journal to enable timely reconciliation. 1.5 Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations, 2016 I informed the states that the work plan of a vote shall indicate the key performance Accounting Officer indicators to be used to gauge the out-puts. to liaise with MoFPED for Part A of the performance contract for Accounting Officers outlines the core support in this which Table showing performance indicators and targets Category of No. of No of No. of No of Expenditure Amount % outputs outputs activiti Activiti activitie (UGX) Quan sampled es in es with s tifica the clear without tion output perfor clear of s mance perform outp indicat ance uts ors and indicato targets rs and targets Fully quantified 7 30 30 0 1,710,546,425 90 outputs Outputs not fully i 3 3 625,414,471 10 8 33 30 3 2,335,960,896 90 Without clear performance indicators and targets, I could not ascertain the level of achievement of activities and this is likely to result in inaccurate performance information. The Accounting Officer explained that the outputs were fully quantified in the District Council approved work plans but the updated PBS system had no option to capture the performance indicators for the observed activities. 1.6 Implementation of outputs I assessed the implementation of seven (7) outputs with thirty (30) activities worth UGX.1,710,546,425 that were fully quantified and noted that they were fully implemented as shown in the table below; Table showing performance indicators and targets Category of No. No of No. of No of Expenditure outputs of activities Activiti activi Amount (UGX) outp in the es fully ties uts outputs implem parti asses ented ally sed imple ment ed Fully implemented 30 \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 8, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Microscale  \n625,414,471 irrigation  \nProgram", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "e All the equipment was fully installed and functional. However, there was delayed delivery of the equipment \nImplication  \nDelayed delivery of the equipment fails the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nRecommendation \nI advised the Accounting Officer to ensure that the suppliers comply with the agreed time timelines for proper implementation of the program \n", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 10, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Water  \n248,570,007 e Construction of a valley tank at Mikisa  \nDevelopmen  \ne Extension of 5km piped water supply from Kisaabwa TRC t grant  \nin Butenga s/c to Kisojjo HC II in Kibinge s/c  \ne Supply and installation of three 10,000 litres Institutional rainwater harvesting tanks", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, 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; \nBukomansimbi District had a wage budget of UGX.14,780,478,552, out of which UGX.14,366,756,320 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation \n\\| Recommendation 2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.13,139,822,859, and I \ninformed the obtained supplementary funding of UGX. 1,640,655,693 resulting into Accounting \nOfficer a revised wage budget of UGX.14,780,478,552 which was all that the matter would warranted. \nbe brought to the attention of the Out of the total warrants, UGX.14,366,756,320 was utilized by the relevant authorities. DLG resulting in un-utilized warrants of UGX.413,722,232  \nrepresenting utilization of 97% as summarized in the table below and  \ndetailed in Appendix 5. \nApproved Supple Revised Warrant Payments Unspent Budget mentar Budget s (UGX) (UGX) Balance (UGX) y (UGX) (UGX) UGX)  \n13,139,822, 1,640,6 14,780,47 14,780,47 14,366,756, 413,722,232 859 55,693 8,552 8,552 320 \nFrom the analysis, I noted that;  \ne There was an under absorption of UGX.413,722,232  \ne The supplementary funding of UGX.411,910,264 was not utilized \nThe Accounting Officer explained that management requested a clearance to recruit in the letter dated 24th August 2022 and ist", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 11, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "November, 2022 that were not fully responded to.", "metadata": {"headings": [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 11, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2.2 Validation of employees on the enti ayroll \nI advised the Officer \nc) Initiate a process c) A total of 36 (3%) employees on the payroll did not appear for  \nof deleting these the validation and were categorised as follows;  \nnames on the payroll within a i. 4 employees who did not appear for the headcount were  \nspecified accounted for by the Accounting Officer as being away for  \ntimeframe. genuine reasons which included sick leave and lack of all the  \nrequired documentation at the time of validation. \nii.  \n32 employees were confirmed to have exited the District due to: dismissal, abscondment and retirement. \n32 employees in question after continued to receive salary after exit and this is a financial loss to Government that require further investigation. \nd) 12 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.", "metadata": {"headings": [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 11, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that; a) Requests for District Service Commission Minute Extracts to respective Local Governments had been forwarded awaiting response. b) The abscondment were deleted in July 2023 and letters to heads of the cost centres why those staff were on payroll without working had been issued. c) Some employees had been dropped off the payroll due to disciplinary cases while others were new recruits who had delayed to access the payroll. 2.3 Inconsistencies in Employee Details A total of 214 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 the attention of the length of service, it may lead to the irregular extension of employee Ministry of Public service. Service within a specified timeline for The Accounting Officer explained that the officers were notified about appropriate action. the inconsistency and had availed clearance from NIRA to be forwarded to Ministry of Public Service for update. 2.4 deletion of approved structure. mobilizing resources to fill The Accounting Officer explained that; critical positions a) Management had continued to recruit on replacement basis to enhance and requested for clearance to recruit in the expected service delivery. surplus on the wage bill to Ministry of Public Service which b) Engage relevant was not granted coupled with the annual recruitment plan stakeholders to for critical staff timely submitted. develop and b) The District was following the standing Circulars from implement a Ministry of Education which states a Minimum of 7 teachers costed staff per primary School and for Secondary staff, the structure for the establishment was embedded onto IPPS system. District. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 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", "metadata": {"headings": [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 12, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 14, "level": 8}}, {"headings_1": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}], "page": 14, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Rural Water and Installation of 3 10,000 litre tanks  \n3 3 Sanitation Sub- Rehabilitation of boreholes  \n16 16 Grant (traditional Construction of a valley tank at 1  \n1 component) Mikisa village  \n2 Piped Water Sub- Construction of piped water 1 1 Grant  \n(UgIFT scheme at Kisojjo HC II  \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 14, "level": 8}}, {"headings_1": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, [{"headings_0": {"content": "quantity quantity", "page": 14, "level": 8}}, {"headings_1": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}]], "page": 14, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], "page": 14, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations  \nI noted the following areas where management had commendable performance; Four (4) projects in the water grant work plan were in the approved five-year e  \ndevelopment plan.  \ne An analysis of the water budget allocations for the Sub counties revealed that the District allocated funds based on the water need ranking.  \nAll water projects were constructed on land for which the District had ownership e  \nor consent offer.  \ne All the 5 (100%) of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \nI reviewed the planning of Bukomansimbi DLG and noted the following; \nThe District allocated 69% to new capital development instead of a minimum of o  \n65% leading to over allocation by UGX.4,318,773 (4%). Subsequently, investment servicing costs was over allocated by UGX.171,580 (1%) under the Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component). \nIn addition, the District allocated 100% to new capital development instead of a oe  \nminimum of 85% leading to over allocation by UGX.23,049,219 (25%). Subsequently, invest servicing costs were under allocated under the piped water sub-grant (PWSG) (UgIFT component). Details are in Appendix 7. \neo The UGFIT project (Bukango seed schools) had not been provided with water sources that were accessible by the local community. \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}]], "page": 14, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], "page": 15, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that;  \no The variance was caused by the District executive committee insistence on allocations of more funds to new capital development projects, thereby affecting rehabilitation of the existing water points.  \no The District had limited funds and the District Executive reallocated water sources to other sub counties that were in dire need. \nRecommendation  \nI advised the Accounting Officer to allocate funds for capital development and complementary activities based on the program expenditure guidelines. And ensure that special consideration for water sources is given to the completed and on-going UGIFT projects. \n4.1.2.2 Review of the Procurement Process  \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the PPDA", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be raised with the MoFPED \n4.1.2.3 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \no Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.  \nAll DLGs should have water quality testing kits.  \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 review of the annual water performance report revealed that 308 (14%) out of o  \n2,146 existing water facilities were not functioning as shown in the Appendix 8. \nNon-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 attributed this to non-functionality of the water user committees for the existing water points, environmental degradation affecting the water sources like the shallow wells and springs and vandalism and theft of boreholes.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}]], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to set up and empower water user committees to remain functional and educate the community on environmental preservation. \ne The district lacked water quality testing kits. As a result, water quality test were carried out using rudimentary techniques focusing on water smell, color and taste other than the standard tests. \nThis led to rampant breakdowns and caused the entity to incur frequent and high repair costs. \nThe Accounting Officer attributed this to a decision made by the District Executive to purchase GI pipes instead of stainless steel/U-PVC.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 17, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to consider the merits of the GI pipes as recommended by the programme. \n4.2 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.248,062,065 for the construction of; two (2) classroom block and furniture, three (3) stance pit latrines and retention funds. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.2.1 Positive observations  \nI noted the following areas where management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}]], "page": 17, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], "page": 17, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant.  \noe The District spent UGX.248,054,734 out of UGX.248,062,065 released representing 100% utilization.  \nThe contract agreements specified the measures to mitigate environmental and oe  \nsocial risks identified as the responsibility of the contractor. And the environmental and social impacts of the implemented projects were addressed. \n4.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \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 attributed this to the lamping of assets in the Asset Register and not separating for each school.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}]], "page": 17, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintained and used in selection of schools to benefit from the Education Development grant. \n4.3. Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Bukomansimbi District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nBukomansimbi District budgeted and received UGX.766,547,673 (100%) to implement the following activities. \nSN Category Activity Planned Actual quantity quantity 1 Capital Development (micro Installation of irrigation equipment 50  \n21 scale irrigation equipment)  \n2 Complementary services Training of farmers 50 21, Setting up demo farms  \n1 1 \nI designed audit procedures to assess whether the utilization of the program funds was done in accordance with the programme guidelines. \nThe following were my observations; \n4.3.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne The District allocated 75% to capital development and 25% to Complementary services.  \ne 21 out of the 50 planned irrigation equipment had been delivered to selected \noe The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI noted that all the expenditure categories for capital development and complimentary services were lumped on four and two item codes respectively. i.e. 221001, 221004, 224010, 227001 and (224003 and 263310). \nAs a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer attributed this to changes in the new chart of Accounts whereby some specified codes such as 312202 (demonstrations), 281504 (procurement monitoring and supervision) are no longer applicable.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 19, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MAAIF to adjust the guidelines to match the new chart of accounts and ensure compliance with the guidelines. \n4.3.2.2 Budget performance  \nI reviewed the budget performance for the micro irrigation grant and observed that the District budgeted and received UGX.766,547,673 (100%). Out of the total program receipts, UGX. 625,414,471 (82%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.141,133,202 (18%). Details are in the table below. \nRevised budget Warrants / Total Variance % (UGX) Release (UGX) expenditure absorp (as per tion payment file) \n\\_\\_\\_\\_191,636,918 191,636,918", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 19, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 | Pp |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 19, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "un  \n= \nI advised the Accounting Officer to sensitise the farmers on the benefits of the programme and engage MoFPED to ensure that the funds are always released on time. \n4.3.2.3 Implementation of the Micro irrigation program  \nParagraph 4.2 (14) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides the supply and installation of equipment. \nI noted that the supply and installation of 18 out of the 21 irrigation equipment was beyond the expected delivery and installation date as shown in Appendix 9. \nThis fails the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer attributed this to the heavy down pour from April 2023 to June 2023 which affected the trenching for most farmers and delayed the installation of equipment.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}]], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 6}}], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to fast track the supply and installation of the irrigation equipment to ensure timely implementation of the program. \n5.0 Management of pension and gratuity  \nFunding and absorption of pension and gratuity  \nI reviewed the approved pension and gratuity estimates for the financial year 2022/2023 and noted that Bukomansimbi DLG budgeted to receive UGX.1,884,845,606 during the year under review and received", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 6}}]], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.1,884,553,904(99.9%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Out of the total receipts, UGX.1,673,797,383 was spent by the entity resulting in an unspent balance of UGX.210,756,521 representing an absorption level of 89%.  \nThe unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. Refer to the table below; \nCategory Approved Releases/ Expenditure Unspent % Estimates (A) Warrant (B) (C) (UGX)  \n(B-C) (UGX) absorpti (UGX) (UGX) on Pension 564,720,988 564,429,287 564,503,709 (74,422) 100 \n5.2 Under payment of pension", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "au", "metadata": {"headings": [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Article 254 (1) & (3) of the constitution of the \nof Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. \nSection B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. \nI noted an under payment of UGX.3,879,110 to 3 pension as shown in appendix 10. Under payments affected livelihood of pensioners/beneficiaries. \nThe Accounting Officer attributed this to delays by the pensioners informing human resource late about their deletion from the payroll and funds not being available for quarter one F/Y 2022/2023 for the other pensioners.", "metadata": {"headings": [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}, [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}], [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}], [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}], [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}]], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "au", "page": 21, "level": 6}}], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should have these monies remitted to the accounts of the affected pensioners/beneficiaries, and in future, ensure that payments are made", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "au", "page": 21, "level": 6}}], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "promptly.", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "6.0  \nLow recovery \nof Youth Livelihood Funds and UWEP fund  \nBukomansimbi District received YLP funds worth UGX.759,410,881 from the FY 2014/15 and UGX.438,656,906 UWEP in 2017/18.  \nBy the time of audit, the district had not recovered all the funds details in the table", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "promptly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Funds Amount Amount Amount Recovery Received(UGX) Recovered Outstanding % (UGX (UGX) ag e 1 YLP 759,410,881 \\| 200,000 819,395,349  \n2 UWEP \\_\\_\\| 438,656,906 15,906,600 \\| 443,633,421  \nTotal \\| 1,198,067,787 16,106,600 \\| 1,263,028,770 \nFailure to recover the program funds hinders the program objective to revolve the funds to support more groups. \nthereon. My opinion on the financial statements does not cover the Cther Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Bukomansimbi District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}, [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in 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: e Identify and assess the risks of material misstatement of the financial statements, \u201crequired to draw attention in my auditor\u2019s report to the related \u2018disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safequards. 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", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}, [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Model", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], "page": 23, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government\u2019s preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.  \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n7.1  \nFunding of PDM Activities in the District  \nMoFPED released a sum of UGX.3.9BN to finance 39 PDM SACCOs in Bukomansimbi DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.39,022,088 for the PDM Administrative costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}, [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}]], "page": 24, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "7.2 Positive Observations  \nI noted the following areas where the District had commendable performance;  \n\u00b0 UGX.39,022,088 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation.  \ne UGX. 3.9BN was transferred to 39 SACCOs with evidence of submission of attestation form to the Secretariat.  \ne The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets  \nAll the 39 SACCOs were registered under the Cooperative Societies Act to ensure e  \nthe legality of the organisation.  \ne The HLG Core Implementation team was fully constituted and quarterly performance reports prepared. \n7.3.1.1 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 at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that the 5 sampled Sub Counties and 4 Town Councils did not submit priorities to be incorporated in the entity\u2019s budget/work plan. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the prescribed format for priorities was not included in the PDM guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}, [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}]], "page": 24, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}], "page": 25, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. \n7.3.1.2 Delayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 22 out of 39 PDM SACCOs received in the second quarter, the 39 received in the third uarter as shown in the table below;  \nSN Month of release \nNo. of PDM SACCOs paid \\| Amount paid on the on the date \ndate", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}]], "page": 25, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], "page": 25, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "i October 22 \\| 550,000,000 \n7.3.1.3 Disbursement of Parish Revolving Fund (PRF) to the Households  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX.7,000,000 (0.7%) out of the PRF received of UGX.1,033,997,086 leaving UGX.1,026,997,086 (99.3%) undisbursed as shown in Appendix 11. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed this to;  \ne Unstable PDMIS-FIS system  \ne Lack of electronic tools and gargets by the implementers to upload selected beneficiaries onto PDMIS-FIS. \nRecommendation  \nI advised the Accounting Officer to engage the Ministry of ICT for support on the It related challenges and PDM secretariat for purchase of tools required for implementation of the programme. \n7.4", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}, [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}]], "page": 25, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February,2022, Paragraph 91 of the Parish Development Model, Guide 2 requires;  \ne The PDC is responsible for overseeing and coordinating development activities within the Parish. It further states that the PDC shall; mobilize the community, identify development priorities, monitor resource utilization and hold meetings quarterly  \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], "page": 26, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. SACCO Committees The 10 SACCOs did not constitute-- the I advised the Accounting- \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], "page": 27, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nand Sub Committees Marketing, Business Development services, Officer to ensure that the Finance and investment sub Committees.  \nnon- functional sub committees are created to enhance the implementation Failure fe  \ntee have  \na functioning Sg Sub-Committees adi  \nof the PDM function.  \nmay lead to mismanagement of the SACCOs  \ndue to the lack of appropriate oversight. \nThe Accounting Officer explained that emphasis was first put on electing the critical Committees, and then the Sub committees will be created during the second AGM. \n7.4.1 Registration of PDM SACCOs and Enterprise Groups  \nSection 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; A 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. \nI noted that all the 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in the", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}, [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}]], "page": 27, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 12.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], "page": 27, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nThe Accounting Officer explained that PDM SACCOS have not yet met some of the requirements for application of license to Uganda Microfinance Regulation Authority as per section 38(2) of the Tier 4 Microfinance and Lending Institutions Act, 2016. \nRecommendation \nI advised the Accounting Officer to engage the PDM secretariat for further guidance on this matter. \n7.4.2 PDM SACCO Operations  \nParagraph 3.7 of the Parish Development model users\u2019 handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS).", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}, [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}]], "page": 27, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix 12.", "page": 27, "level": 2}}], "page": 28, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the PDM se cretariat for further guidance on this matter. \nJohn F.S. Muwanga AUDITOR GENERAL \n29\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix 12.", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix 12.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix 12.", "page": 27, "level": 2}}]], "page": 28, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 1}}], "page": 28, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], "page": 29, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendices  \nAppendix 1(a): Performance of Local Revenue \nNo Source Approved Actual Variance Reasons for under/over budget Collections collection  \nTax Revenues \nLocal Services Tax  \n60,000,000 \nLand fees  \n1,500,000 \n73,936,250 -13,936,250 Employment of more parish chiefs and salary enhancement for scientists. \n280,000 1,220,000 Few people paid for lease rentals Business Licenses  \n49,078,000 37,187,600 11,890,400 Unfavourable economic conditions leading to closure of some \nOther tax revenues 103,227,000 \nEm Non-Tax Revenues Other Property income Dividends \nRent \nOther property income (disposal of assets)  \nSale of goods and services \nbusinesses \n103,227,000 Unfavourable economic conditions leading to closure of some businesses \n1 \n\\|  \nAdministrative fees and  \n6,510,000 29,104,100 -22,594,100 Enhancement in revenue licenses mobilization for Market/gate Charges, Building permits, inspection and application fees Court fines and Penalties  \n-  \nOther fines and Penalties \nMiscellaneous Revenue  \n481,945,000 \n130,613,871 351,331,129 Failure by farmers to co-fund for \\|  \nMicro Scale irrigation system Total Revenue \n702,260,000 \\| 271,121,821 431,138,179 Appendix 1(b): Activities not undertaken due to under collection of local revenue \nNo Out-put Activity  \nPurpose of the un- Budget Amount  \nimplemented activities  \n1 Micro scale irrigation \\|Installing micro scale Enabling farmers to have  \n322,158,100 systems installed irrigation systems to continuous yields  \nfarmers \n2 Motor Vehicles \\|Routine Repairs and To have District vehicles in  \n6,886,021 Repaired  \nmaintenance of District good running condition  \nvehicles \n3 Services in Lower services in the Continuous of", 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{"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}]], "page": 29, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1 Agro-industrialization  \n157,807,000 Installation of micro scale Enabling farmers to have continuous yields and irrigation system for continuous monitoring and supervision of these farmers, supervision of farmers  \nthese famers and Impact-Farmers yields will be affected and not contribution towards properly supervised  \ncommunity micro projects Enabling communities engage in Micro projects to improve their livelihood  \nImpact-Livelihood of communities negatively affected 2 Human Capital  \n5,857,810 Monitoring of YLP and Monitor YLP and UWEP groups.  \nDevelopment  \nUWEP groups, welfare  \nand procurement of  \nstationery  \n3 Integrated Transport 61,625,490 Maintenance  \nof Carrying out routine mechanized maintenance of Infrastructure and  \ncommunity access roads roads in Bukomansimbi Town Council and District, Services  \nin Bukomansimbi Town maintenance of equipment, purchase fuel, airtime council and the District, stationery and provision of welfare to staff Maintenance  \nof Impact- Roads and equipment not adequately machinery and maintained  \nequipment, purchase of  \nfuel, stationery, airtime  \nand provision of welfare  \nto staff \n4 Public Sector  \n291,702 Purchase of fuel for 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"page": 35, "level": 2}}, {"headings_1": {"content": "Yes", "page": 35, "level": 8}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "0 0 0 0", "metadata": {"headings": [{"headings_0": {"content": "0 0 0 0", "page": 35, "level": 8}}, {"headings_1": {"content": "541,6 541,6 479,9 479,9", "page": 35, "level": 2}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Transfer Other number of LLGs to il. IE Yes Fully Fully Government Units receive URF funds  \nQuant Quant", "metadata": {"headings": [{"headings_0": {"content": "0 0 0 0", "page": 35, "level": 8}}, {"headings_1": {"content": "541,6 541,6 479,9 479,9", "page": 35, "level": 2}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ified ified", "metadata": {"headings": [{"headings_0": {"content": "ified ified", "page": 35, "level": 8}}, {"headings_1": {"content": "0 0 0 0", "page": 35, "level": 8}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Roads and Bridges number of kilometres N oO wn", "metadata": {"headings": [{"headings_0": {"content": "ified ified", "page": 35, "level": 8}}, {"headings_1": {"content": "0 0 0 0", "page": 35, "level": 8}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 5}}, {"headings_1": {"content": "ified ified", "page": 35, "level": 8}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Acquisition to be maintained", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 5}}, {"headings_1": {"content": "ified ified", "page": 35, "level": 8}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quant Quant", "metadata": {"headings": [{"headings_0": {"content": "Quant Quant", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 5}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ified", "metadata": {"headings": [{"headings_0": {"content": "Quant Quant", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 5}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ified", "metadata": {"headings": [{"headings_0": {"content": "ified", "page": 35, "level": 8}}, {"headings_1": {"content": "Quant Quant", "page": 35, "level": 2}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "06010 Water Monitoring and na", "metadata": {"headings": [{"headings_0": {"content": "ified", "page": 35, "level": 8}}, {"headings_1": {"content": "Quant Quant", "page": 35, "level": 2}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "248,5 248,5 248,5 248,5", "metadata": {"headings": [{"headings_0": {"content": "248,5 248,5 248,5 248,5", "page": 35, "level": 5}}, {"headings_1": {"content": "ified", "page": 35, "level": 8}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "120- Develo Supervision of capital  \n70,00 70,00 70,00 69,87 Water pment work  \n7 7 7 9 resour", "metadata": {"headings": [{"headings_0": {"content": "248,5 248,5 248,5 248,5", "page": 35, "level": 5}}, {"headings_1": {"content": "ified", "page": 35, "level": 8}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Grant", "metadata": {"headings": [{"headings_0": {"content": "Grant", "page": 35, "level": 8}}, {"headings_1": {"content": "248,5 248,5 248,5 248,5", "page": 35, "level": 5}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ces \n32 \nENVIR Mana data Bud ONMEN gem (Quan geti T, ent tity & ng CLIMAT Qualit servi E y) ces", "metadata": {"headings": [{"headings_0": {"content": "Grant", "page": 35, "level": 8}}, {"headings_1": {"content": "248,5 248,5 248,5 248,5", "page": 35, "level": 5}}, [{"headings_0": {"content": "Grant", "page": 35, "level": 8}}, {"headings_1": {"content": "248,5 248,5 248,5 248,5", "page": 35, "level": 5}}], [{"headings_0": {"content": "Grant", "page": 35, "level": 8}}, {"headings_1": {"content": "248,5 248,5 248,5 248,5", "page": 35, "level": 5}}]], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "CHANG", "metadata": {"headings": [{"headings_0": {"content": "CHANG", "page": 36, "level": 8}}, {"headings_1": {"content": "Grant", "page": 35, "level": 8}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "collect", "metadata": {"headings": [{"headings_0": {"content": "collect", "page": 36, "level": 8}}, {"headings_1": {"content": "CHANG", "page": 36, "level": 8}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "E,", "metadata": {"headings": [{"headings_0": {"content": "E,", "page": 36, "level": 2}}, {"headings_1": {"content": "collect", "page": 36, "level": 8}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ed LAND", "metadata": {"headings": [{"headings_0": {"content": "ed LAND", "page": 36, "level": 8}}, {"headings_1": {"content": "E,", "page": 36, "level": 2}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 36, "level": 8}}, {"headings_1": {"content": "ed LAND", "page": 36, "level": 8}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "AND  \nassess WATER", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 36, "level": 8}}, {"headings_1": {"content": "ed LAND", "page": 36, "level": 8}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 36, "level": 8}}, {"headings_1": {"content": "and", "page": 36, "level": 8}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "06010 \nRetention funds for Retention funds paid (dr 1 Yes Yes F E 105- Butenga - Kawoko WSS out  \n50  \n=", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 36, "level": 8}}, {"headings_1": {"content": "and", "page": 36, "level": 8}}, [{"headings_0": {"content": "ed", "page": 36, "level": 8}}, {"headings_1": {"content": "and", "page": 36, "level": 8}}]], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Degra ded", "metadata": {"headings": [{"headings_0": {"content": "Degra ded", "page": 36, "level": 2}}, {"headings_1": {"content": "ed", "page": 36, "level": 8}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "water \nPayment of salaries and Salaries and wages catch wages to one contract paid out", "metadata": {"headings": [{"headings_0": {"content": "Degra ded", "page": 36, "level": 2}}, {"headings_1": {"content": "ed", "page": 36, "level": 8}}, [{"headings_0": {"content": "Degra ded", "page": 36, "level": 2}}, {"headings_1": {"content": "ed", "page": 36, "level": 8}}]], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "oO =", "metadata": {"headings": [{"headings_0": {"content": "oO =", "page": 36, "level": 4}}, {"headings_1": {"content": "Degra ded", "page": 36, "level": 2}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ments staff  \na @ a  \n= oO O.", "metadata": {"headings": [{"headings_0": {"content": "oO =", "page": 36, "level": 4}}, {"headings_1": {"content": "Degra ded", "page": 36, "level": 2}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "protec", "metadata": {"headings": [{"headings_0": {"content": "protec", "page": 36, "level": 3}}, {"headings_1": {"content": "oO =", "page": 36, "level": 4}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "16,000 Litres HDPE umber of rainwater 1 Yes Yes Fully Fully ted Rainwater Harvesting harvesting tanks Quant Quant and Tank constructed ified ified restor \nExtension of 5km of Number of piped Yes Yes Fully Fully ed Butenga-Kawoko to water extensions Q m throug Kisojjo Trading Centre  \n5 a N oO oa h  \nConstruction of a valley zZ umber of valley 1 Yes Yes  \nimple  \ntank at Mikisa  \ntanks constructed  \nmenta  \ntion of  \n10,000 Litres HDPE umber of rainwater 2 Yes Yes  \ncatch Rainwater Harvesting harvesting tanks  \nment Tank constructed  \nmana  \n16,000 Litres HDPE umber of rainwater il Yes Yes  \ngeme Rainwater Harvesting harvesting tanks  \nnt Tank constructed  \nmeasu \nres \nInstit Phased construction of DISTRICT  \n300,0 300,0 300,0 300,0 ution District Headquarters HEADQURTERS  \n00,00 00,00 00,00 00,00 a PHASED 0", "metadata": {"headings": [{"headings_0": {"content": "protec", "page": 36, "level": 3}}, {"headings_1": {"content": "oO =", "page": 36, "level": 4}}, [{"headings_0": {"content": "protec", "page": 36, "level": 3}}, {"headings_1": {"content": "oO =", "page": 36, "level": 4}}], [{"headings_0": {"content": "protec", "page": 36, "level": 3}}, {"headings_1": {"content": "oO =", "page": 36, "level": 4}}], [{"headings_0": {"content": "protec", "page": 36, "level": 3}}, {"headings_1": {"content": "oO =", "page": 36, "level": 4}}]], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Coor CONSTRUCTION", "metadata": {"headings": [{"headings_0": {"content": "Coor CONSTRUCTION", "page": 36, "level": 8}}, {"headings_1": {"content": "protec", "page": 36, "level": 3}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "dinat", "metadata": {"headings": [{"headings_0": {"content": "dinat", "page": 36, "level": 8}}, {"headings_1": {"content": "Coor CONSTRUCTION", "page": 36, "level": 8}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ion-", "metadata": {"headings": [{"headings_0": {"content": "ion-", "page": 36, "level": 8}}, {"headings_1": {"content": "dinat", "page": 36, "level": 8}}], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "01 \nremodelling of maternity  \n350,0 350,0 350,0 350,0 ward at Butenga HCIV  \n00,00 00,00 00,00 00,00 0 0 0 \n33", "metadata": {"headings": [{"headings_0": {"content": "ion-", "page": 36, "level": 8}}, {"headings_1": {"content": "dinat", "page": 36, "level": 8}}, [{"headings_0": {"content": "ion-", "page": 36, "level": 8}}, {"headings_1": {"content": "dinat", "page": 36, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 36, "level": 8}}, {"headings_1": {"content": "dinat", "page": 36, "level": 8}}]], "page": 36, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "servic", "metadata": {"headings": [{"headings_0": {"content": "servic", "page": 37, "level": 8}}, {"headings_1": {"content": "ion-", "page": 36, "level": 8}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e and", "metadata": {"headings": [{"headings_0": {"content": "servic", "page": 37, "level": 8}}, {"headings_1": {"content": "ion-", "page": 36, "level": 8}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "referr", "metadata": {"headings": [{"headings_0": {"content": "referr", "page": 37, "level": 8}}, {"headings_1": {"content": "servic", "page": 37, "level": 8}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Instit", "metadata": {"headings": [{"headings_0": {"content": "Instit", "page": 37, "level": 8}}, {"headings_1": {"content": "referr", "page": 37, "level": 8}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Phased construction of ution Production mini", "metadata": {"headings": [{"headings_0": {"content": "Instit", "page": 37, "level": 8}}, {"headings_1": {"content": "referr", "page": 37, "level": 8}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 37, "level": 8}}, {"headings_1": {"content": "Instit", "page": 37, "level": 8}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "laboratory", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 37, "level": 1}}, {"headings_1": {"content": "al", "page": 37, "level": 8}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Coor dinat", "metadata": {"headings": [{"headings_0": {"content": "Coor dinat", "page": 37, "level": 8}}, {"headings_1": {"content": "laboratory", "page": 37, "level": 1}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ion-", "metadata": {"headings": [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "01 \n34 \nAppendix 5: Utilization of wage \nDepartm Departme Approved Supplement Revised Warrant Payments Unspent ent code nt Name Budget ary Budget Budget UGX UGX UGX Balance UGX  \nUGX", "metadata": {"headings": [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}, [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}]], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "01 Administrat 936,671,485 10,800,000 947,471,485 947,471,485 947,462,380 9,105 ion  \n02 Finance 110,180,544 0 110,180,544 110,180,544 109,830,433 350,111 03 Statutory 221,997,000 0 221,997,000 221,997,000 221,758,868 238,132 Bodies  \n04 Production 875,188,215 147,211,785 1,022,400,000 1,022,400,000 1,022,399,409 591 05 Health 2,486,163,890 254,836,618 2,741,000,508 2,741,000,508 2,740,606,926 393,582 06 Education 7,964,128,557 1,146,207,29 9,110,335,847 9,110,335,847 8,698,425,583 411,910,26 0  \n4 07 Roads 175,255,404 12,000,000 187,255,404 187,255,404 187,254,856 548 08 Water 44,597,000 15,000,000 59,597,000 59,597,000 59,540,156 56,844 09 Natural 140,400,000 43,800,000 184,200,000 184,200,000 184,050,732 149,268 Resources  \n10 Community 54,374,344 0 54,374,344 54,374,344 54,244,141 130,203 Based  \nServices  \n11 Planning 46,800,000 10,800,000 57,600,000 57,600,000 57,396,996 203,004 12 Internal 29,611,284 0 29,611,284 29,611,284 29,524,814 86,470 Audit  \n13 Trade and 54,455,136 0 54,455,136 54,455,136 54,261,026 194,110 Industry  \n13,139,822, 1,640,655,6 14,780,478, 14,780,478, 14,366,756, 413,722,2 859 93 552 552 320 32 \nAppendix 6: Irreqularity in allocation of program expenditure by category  \nSN. Category Descript Approved Ideal Actual Varian Expenditures Expe Varia ion budget allocat budget ce  \nnditu nce ion Allocati (%) re (%) (%) on (%) alloc ation  \n(%)  \n1 RWSSG (B) (\u00a9) (D)=(B ( (G) (H)= (D=( /A) E)=(C (G/F C-H) -D)  \n)  \n(a) New capital Minimum 107,969,324 Min. 69% (4%) 107,969,324 69% (4%) developments that of 65%  \n65%  \nincludes water and  \nsanitation facilities \n(b) Rehabilitation of Maximum 31,245,808 Max. 20% 5% 31,245,808 20% 5% water facilities of 25% 25% \n(c) Investment Maximum 17,158,000 Max. 11% (1%) 17,158,000 11% (1%) servicing costs of 10%  \n10% \n(b) Investment Maximum 0 Max. \\|. 0% 15% 97,875 0.01 14.9% servicing costs of 15% 15% \n% \n\\| Total PWSG \\| 92,196,875", "metadata": {"headings": [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}, [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}]], "page": 38, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| 92,196,875", "metadata": {"headings": [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], "page": 39, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 7: Review of the Procurement Process \nPROCUREMEN CONTRACT DETAILS CONTRACT CONTRACT Advert date Contract T REF \nOR SUM (UGX) Signing NUMBER \ndate BUKO818/WORK Supply and Installation Dadasa 40,999,100 14/03/2023 24/4/2023 S/22-23/00009 of 16,000 and 10,000 Services Ltd  \nLTRS PVC rain water  \nharvesting tanks at  \nMbulire SSS, Kyaziiza  \nPS, Kigangazi PS  \nBUKO818/WORK \\| Extension of Butenga R.B Mubiru 92,099,000 08/09/2022 22/11/2022 -  \nS/22-23/00011 Kawoko piped water Services  \nsupply system 5 km \nAppendix 8: Functionality of existing water sources \nSN Item Description Total Water Functional Non-functional Percentage Non points in the Facilities facilities Functionality District  \n1 No. of protected springs 163 \n55 3 2 No. of shallow wells with 262 159 103 5 pumps  \n3 Number of deep 102 75 27 1 boreholes with hand  \npump  \n4 Valley tanks 18 14 4 0 5 Rain Water Harvesters 313 313 0 0 6 Dams 1 1 0 0 7 PSP/Kiosk, Tap Stands 1287 1168 119 6 Total 2146 1838 308 14 \nAppendix 9: Implementation of the Micro irrigation program \nS Procurement Beneficiary Equipment Expected Actual Varia Remarks N Reference \nSupplier Delivery Delivery nce and and (days installatio installation \nLtd", "metadata": {"headings": [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}, [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}]], "page": 39, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BUKO818/WRKS/2 Sserwadda Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Polekapu Investments equipment Ltd  \nBUKO818/WRKS/2 Musooka Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Godfrey Investments equipment Ltd  \nBUKO818/WRKS/2 Sengendo Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Peter Koda Investments  \nequipment  \nLtd  \nBUKO818/WRKS/2 Mutesi Sofia Ferest  \n30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Investments equipment Ltd  \nBUKO818/WRKS/2 Kanyangire Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Muhammad Investments equipment Ltd  \nBUKO818/WRKS/2 Namayanja Ferest 31/05/2023 01/06/2023 0 Equipment delivered 2-23/00016 Jane Investments  \nwithin the expected Ltd  \nperiod BUKO818/WRKS/2 Bukenya Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Peterson Investments equipment Ltd  \nBUKO818/WRKS/2 NAKISAKA EVA Ferest 31/05/2023 01/06/2023 0 Equipment delivered 2-23/00016 Investments within the expected Ltd  \nperiod BUKO818/WRKS/2 Namugga Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Sununa Investments equipment Ltd  \nBUKO818/WRKS/2 Semakula Jude Ferest  \n30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Investments equipment Ltd  \n\\| BUKO818/WRKS/2 Ssembatya Ferest 31/05/2023 01/06/2023 0 Equipment delivered 2-23/00016 Faruuq Investments  \nwithin the expected Ltd  \nBUKO818/WRKS/2 Mutesi Monica Ferest \nperiod  \n30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Investments equipment Lt  \nBUKO818/WRKS/2 Ssempijja Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Hussain Investments equipment Ltd  \nBUKO818/WRKS/2 Kateregga Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Muhammad Investments equipment Ltd  \nBUKO818/WRKS/2 Kikomeko Yusuf Ferest  \n30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Investments equipment Ltd  \nBUKO818/WRKS/2 Kapele Musa Ferest  \n30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Investments equipment Ltd \n1056423 1164019 The Estate-Of 463,248 3 The Late  \nTumusiime  \nEnock  \nMatunyira \n2,007,408 Funds were not", "metadata": {"headings": [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}, [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}]], "page": 40, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2,470,656", "metadata": {"headings": [{"headings_0": {"content": "2,470,656", "page": 41, "level": 1}}, {"headings_1": {"content": "| 92,196,875", "page": 39, "level": 4}}], "page": 41, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "available for quarter one F/Y 2022/2023 \n11,141,54 15,020,65 3,879,110 Total 0 0 \nParish Revolving Fund (PREF) to the Households Appendix 11: Disbursement of", "metadata": {"headings": [{"headings_0": {"content": "2,470,656", "page": 41, "level": 1}}, {"headings_1": {"content": "| 92,196,875", "page": 39, "level": 4}}, [{"headings_0": {"content": "2,470,656", "page": 41, "level": 1}}, {"headings_1": {"content": "| 92,196,875", "page": 39, "level": 4}}], [{"headings_0": {"content": "2,470,656", "page": 41, "level": 1}}, {"headings_1": {"content": "| 92,196,875", "page": 39, "level": 4}}]], "page": 41, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "oe 9,", "metadata": {"headings": [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], "page": 41, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total PRF Total Parish PDM SACCO received ments \nDisburse ais? 5 VoteName Name (2021/2022 & Remar SN name 2022/2023) (Loans) 4 ks (D)  \n7  \n(B) B \n(C C)=(A-B) ) =(A-B) (B/ A \nGayaaza  \nBukomansimbi Gayaaza Kitanda SC 116,998,543 1 DLG  \nPDM Sacco \nlow 5,000,000 111,998,543 4.3% disburse ment \nNo Kigugumuka 100,000,000 0% \\| disburse a eat a . Bukomansimbi 400,000,000  \nment  \n2  \nTC PDM Sacco \nNo Kirembeko 100,000,000 0% \\| disburse Bukomansimbi Kirembeko ward 100,000,000  \nment DLG ward Bukomansimbi  \nTC PDM Sacco  \nNo Kiryasaka 100,000,000 0% \\| disburse Bukomansimbi \u2014 Kiryasaka : 100,000,000 ment Kibinge SC  \nDLG parish pdm Sacco  \nNo \nBukomansimbi fis Kyankole Kyankole PDM 100,000,000 100,000,000 ment \n0% disburse :  \nsec \n5 DLG Parish Sac  \nlow \nLuwoko  \nBukomansimbi Luwoko kitanda PDM 116,998,543 6 Paish .  \nDLG  \nSacco \n2,000,000 114,998,543 1.7% disburse ment \nNo Mbaale 100,000,000 0% \\| disburse Bukomansimbi \\_ Mbaale Butenga TC 100,000,000  \nment  \n7 DLG Ward PDM Saccpo \nSN. Vote Name \n\u201aParish Name of SACCO \nIs the SACCO Remarks Name registered under Microfinance  \nInstitutions  \nmoney lenders  \nact 2016?  \n(Yes/No)  \nNo Bukomansimbi DLG Gayaaza Gayaaza Kitanda SC PDM No \nNot \nlicensed Parish  \nSacco \n2 Bukomansimbi DLG Kigugumuka Kigugumuka Bukomansimbi TC No \nNot licensed Ward PDM Sacco \n3 Bukomansimbi DLG Kirembeko Kirembeko ward No Not licensed ward \nBukomansimbi TC PDM Sacco \n4 Bukomansimbi DLG Kiryasaka Kiryasaka Kibinge SC pdm No \nNot licensed parish  \nSacco \n5 Bukomansimbi DLG Kyankole Kyankole PDM Sacco No \nNot \nlicensed Parish \n\u00e9l Bukomansimbi DLG Luwoko Paish Luwoko kitanda PDM Sacco No  \nNot \nlicensed \n7 Bukomansimbi DLG Mbaale Ward Mbaale Butatenga TC PDM No \nNot \nlicensed Saccpo \n8 Bukomansimbi DLG Mbaale Ward Mbaale Kagologolo TC PDM No \nNot \nlicensed Sacco \n9 Bukomansimbi DLG Meeru Ward Meeru Butatenga TC PDM No \nNot \nlicensed Sacco \n10 Bukomansimbi DLG Mpaama Mpaama Kagologolo TC PDM No \nNot \nlicensed Ward \nSacco \nAppendix 13: PDM SACCO Operations \nSN. Parish  \nName of \nName of PRF\\_ \\| Loan If the loan is for a Remark Name SACCO beneficiary Amount farming operation,  \ndid the borrower  \nobtain an  \nagriculture  \ninsurance policy  \nunder the Uganda  \nAgriculture  \nInsurance Scheme", "metadata": {"headings": [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}, [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": 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{"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}]], "page": 41, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], "page": 42, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Gayaaza \\| Gayaaza Nabawanuka 1,000,000 No  \nBeneficiary not insured \n\\| Nagawa Goreth 1,000,000 No \n\\| Beneficiary not insured 5.- Kyankole Kyankole-PDM  \nParish Sacco \\| Beneficiary not insured Naluyima 1,000,000 No  \nMadinah", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}]], "page": 42, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Luwoko Paish Luwoko", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "kitanda Nabukwasi 1,000,000 No \nBeneficiary not insured \\| PDM Sacco Agnes \n\\| Ddamulira John 1,000,000 No \nBeneficiary not insured  \n\\_\\| Bosco  \n\\| Beneficiary not insured", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}]], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "7. Mbaale Ward Mbaale Butenga", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Namanda Teo 1,000,000 No TC PDM Saccpo  \nKalema \\| 1,000,000 No \nBeneficiary not insured Innocent  \nBeneficiary not insured \\| rs. \\| Mbaale Ward T Mbaale Mutyaba 1,000,000 No  \nKagologolo TC Khadijah  \nPDM Sacco \\|  \nNakagwa 1,000,000 No \\| \nBeneficiary not insured Pauline  \nMatovu 1,000,000 No \nBeneficiary not insured \\|", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}]], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. Meeru Ward Meeru  \nButatenga TC Muhamed  \nL \\_\\|\\_PDM Sacco \\_ ali  \n\\| Beneficiary not insured Kamya John 1,000,000 No  \n\\| \\|  \n\\| 10. Mpaama Mpaama Kalema Vicent 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Beneficiary not insured \\| Ward Kagologolo TC  \nPDM Sacco \nTHE REPUBLIC OF UGANDA  \nBUKOMANSIMBI DISTRICT LOCAL GOVERNMENT  \nOffice of the Chief Administrative Officer  \nP.O. Box 293, Masaka  \nm  \n=x", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}]], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Our Ref:", "metadata": {"headings": [{"headings_0": {"content": "Our Ref:", "page": 45, "level": 3}}, {"headings_1": {"content": "(UAIS)?", "page": 42, "level": 1}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Date: 29\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Our Ref:", "page": 45, "level": 3}}, {"headings_1": {"content": "(UAIS)?", "page": 42, "level": 1}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Your Ref:", "metadata": {"headings": [{"headings_0": {"content": "Your Ref:", "page": 45, "level": 3}}, {"headings_1": {"content": "Our Ref:", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Auditor General", "metadata": {"headings": [{"headings_0": {"content": "The Auditor General", "page": 45, "level": 3}}, {"headings_1": {"content": "Your Ref:", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "The Auditor General", "page": 45, "level": 3}}, {"headings_1": {"content": "Your Ref:", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "P.O Box 7083", "metadata": {"headings": [{"headings_0": {"content": "P.O Box 7083", "page": 45, "level": 3}}, {"headings_1": {"content": "The Auditor General", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Kampala, Uganda", "metadata": {"headings": [{"headings_0": {"content": "Kampala, Uganda", "page": 45, "level": 4}}, {"headings_1": {"content": "P.O Box 7083", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR FINANCIAL YEAR 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR FINANCIAL YEAR 2022/2023", "page": 45, "level": 3}}, {"headings_1": {"content": "Kampala, Uganda", "page": 45, "level": 4}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "This serves to submit the adjusted financial statements for Bukomansimbi District Local", "metadata": {"headings": [{"headings_0": {"content": "This serves to submit the adjusted financial statements for Bukomansimbi District Local", "page": 45, "level": 3}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR FINANCIAL YEAR 2022/2023", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Government for Financial Year 2022/202", "metadata": {"headings": [{"headings_0": {"content": "This serves to submit the adjusted financial statements for Bukomansimbi District Local", "page": 45, "level": 3}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR FINANCIAL YEAR 2022/2023", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "onsideration.", "metadata": {"headings": [{"headings_0": {"content": "onsideration.", "page": 45, "level": 3}}, {"headings_1": {"content": "This serves to submit the adjusted financial statements for Bukomansimbi District Local", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "INISTRAT", "metadata": {"headings": [{"headings_0": {"content": "INISTRAT", "page": 45, "level": 4}}, {"headings_1": {"content": "onsideration.", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ve OFFILEN GOV'T CHIEF eee strtcT LOCAL =", "metadata": {"headings": [{"headings_0": 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45, "level": 3}}, {"headings_1": {"content": "guKoMAne\u201d\u2122", "page": 45, "level": 5}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}], "table_of_contents": []}