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

{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BULAMBULI DISTRICT LOCAL GOVERNMENT  \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OniGiy Ai Copy", "metadata": {"headings": [{"headings_0": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gerneneemeneeeeeneeressmennsestssenssssstseensessstesessetsenessteenesssstensssrtenssseeeesesssstennsssetsennsetsnnt saa\u0131puaddy GZeeeeemnnsentenseneennnnsssenennnsssetennneneenssstenennn PINSIG aU\\} U! SONIANDY Wad Jo Bulpuny  \nT\u20199 GO ee TAGOW LNAWdOTSASd HSTYVd SHL4O NOLLVINAWSIdWI  \n0\u00b09 GZ ttt ieeeeeseeesseseeeecenstins NOLLVISISTI HLIM FONVIIdWOD 40 LIANV 3HL NO .INOdIN GEeneeeeeemmnstennseetnensseteennnsssstnnensssenssssnennnnsertonnensr SALLMISISNOdSIY ONTLYOdIY YIHLO DO SLNAWALVLS WWIDNVNIS SO LIGNV SHL YOs ALTIIGISNOdSAY S,YOLIGNV ee SLNAWALVLS IWIONVNIA SHL YOs ALTITGISNOdS3Y S,LNAWADVNVN EZenneneeeemeneneesneseteennssstenensssserennennsseeesssetsnnessennessetensertennsetennnnerennnnnn NOLLVWNOJNI BIHLO Taeneeeneetensetneennenseesneenssettnnnnssennensttenssttonnset sans NOLLVOTNSI IIVDS OMIN ES OZeenetenneeenesnsennenesseeenneneensseesert ent INVY9 INAWdOlINIA NOLIVONdI zs Qc teeteteeeeteeenecossseeesssaseeeeesssiseeresnnssniseeesniseescaniusseeanitsctcastisecasanectssnnnetessnnenstessnaness WVSDONd (14IDN) SYSSSNVUL TWOSTS WLNAWNYSAODYALNI VONVSN 4O NOLLVLNAWSIdWI  \n0\u00b0S PL ire tteeeeeeeeseeceseeeccsssseecssnseeccssesecnsssensssieessneessnssecsunsetsnnsscssnescssnnntssniserensnises (HISSMA)  \nINVAD TVNOLLIANOD NOLLV.LINVS CNV AlddNS YALVM Wand LOTYLSIG  \nTr vT (SWauV SNDOS) SAWWVYDOUd/SLNVUD LNAWNYSAOD Ay JO NOLLYINIWIIdWI  \n0'r rn SALLY WaHLO en saNMg dan ONY dA GRYaNODaUNA  \n0\u00b0 \nList of Acronyms \nAcronym \\| Meaning  \nDIE I District Local Government ae  \n= \nGoU Government of Uganda \n: 7 u \nHuman Capital Management System  \n\\| Information and Communication Technology  \nINTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system  \nISSAIs  \nInternational Standards of Supreme Audit Institutions LGFAM  \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007  \n\\| LGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG Lower Local Governments  \na  \nan LR Local Revenue \nMDAs \u201epk\u00e4pistries, Departments and Agencies  \nMoES  \nMinistry of Education  \nMoFPED  \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government  \nnn  \nNAA  \nNational Audit Act  \n5  \nNTR Non-Tax Revenue  \n\\| OAG Office of the Auditor General  \nPBS \\| Program Budgeting = System  \nPCA \n\\| Payroll Africa 2 7 Consults", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 5}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 3, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a PDMS Payroll Deduction System  \n\\|  \nPDU Procurement & Disposal Unit  \nPFMA Public Finance Management Act  \n\\|  \nPFMR  \nPublic Finance Management Regulations  \nPPDA  \nPublic Procurement & Disposal of Public Assets  \nPS/ST / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 5}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 3, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Permanent Secretary Oo", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}, {"headings_1": {"content": "Management", "page": 3, "level": 5}}], "page": 3, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TSA \nTreasury Account il \\|", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}, {"headings_1": {"content": "Management", "page": 3, "level": 5}}, [{"headings_0": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}, {"headings_1": {"content": "Management", "page": 3, "level": 5}}]], "page": 3, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Single", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], "page": 3, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], "page": 4, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- REPORT OF THE AUDITOR GENERAL : ----", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], "page": 4, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ON THE FINANCIAL STATEMENTS OF BULAMBULI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Bulambuli 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 Bulambuli District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}, [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}]], "page": 4, "document_name": "Bulambuli 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. I am independent of the District Local Government in accordance with the \u2018Constitution 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. \nactivities and out-puts the funds will be spent on in order to \u2018deliver services to citizens. \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 Bulambuli 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, Bulambuli District had a budget of UGX.39,668,377,337 out of which UGX.36,282,936,668 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}, [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}]], "page": 4, "document_name": "Bulambuli 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": "Single", "page": 3, "level": 2}}], "page": 5, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table Showing the percentage of the bud get supported by warrants Details  \nBudget Warrants % age of UGX (A) warrants B/A Recurrent (Wage 19,403,173,831 19,403,173,831 Recurrent (Non-wage) a 848,991,736 5,848,991,736  \nDevelopment \\_\\_\\_14,416,211,770\\_\\_\\| 11,030,771,101 39,668,377,337 36,282,936,668 \nOut of the total warrants of UGX.36,282,936,668, I reviewed utilisation of warrants worth UGX.31,218,384,505 (86%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants  \nWINTER Wage expenditure 18,369,566,557 18,369,566,557  \nPDM expenditure audited 122,000,000 18,491,566,557  \nEducation grant = Formerly SFG 319,560,500  \n4 Microscale irrigation projects 452,065,195 19,263,192,252  \n5 UGIFT (Infrastructure 2,775,709,665 22,038,901,917  \n6 =; area-Water development  \n847,215,083 22,886,117,000 \n7 Budget outputs sampled 5,719,947 ,945 28,606,064,945 8 Transitional devt\\_grant 2,612,319,560 31,218,384,505 Total of the expenditure \nNo Observation \n1.1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect local The", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}]], "page": 5, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "revenue of UGX.199,058,000. However; by the end of the year, only Officer  \nshould UGX. UGX.178,479,225 had been collected representing 90% ensure that all the performance. The summary is in the table below and the details are in  \nbudgeted revenue is appendix 1.  \nadequately collected and that budgeted Local revenue to the tune of UGX.199,058,000. However; by the end tax revenue is of the year only UGX.178,479,225 had been collected representing revised according to 89.6% performance as shown in the table below and detailed in the circumstances. Appendix 1. \nNo Source Approved Actual Variance Budget  \nCollections  \n1 Tax Revenues 135,252,000 108,913,750 26,338,250 [ee \\| Non-Tax 63,806,000 69,565,475 - 5,759,475 Revenues \n199,058,000 178,479,225 20,578,775 \nThe DLG under collected revenue from LST, business license, administrative fees and licenses and property income. There may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nThe Accounting Officer explained that Land application fees did not perform as expected as there was a fall in land registration fees due to boundary disputes in the District. Furthermore, it was revealed that natural deserters also affected businesses with crop failures, displacement and impassable roads.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 6, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This shortfall affected the number of District sittings and committees to the minimum in the financial year.", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 6, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ii)", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 6, "level": 2}}, {"headings_1": {"content": "i)", "page": 6, "level": 3}}], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sensitization on the importance of land registration, creation of new markets, awaited roll on the Integrated Revenue Administration System are some the planned measures to increase local revenue performance. \nPerformance of GOU warrants  \nThe district had an approved budget of UGX.39,668,377,337 from the The", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 6, "level": 2}}, {"headings_1": {"content": "i)", "page": 6, "level": 3}}, [{"headings_0": {"content": "ii)", "page": 6, "level": 2}}, {"headings_1": {"content": "i)", "page": 6, "level": 3}}]], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "ii)", "page": 6, "level": 2}}], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "various programmes out of which UGX.36,282,936,668 was warranted Officer  \nshould \nNo Observation -~\"- - -", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "ii)", "page": 6, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "ii)", "page": 6, "level": 2}}]], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wa", "metadata": {"headings": [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], "page": 7, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "al  \nwre \nServices  \nHuman Capital 25,801,063,857 23,488,029,908 Development  \n91.0 Public Sector 7,881,232,026 7,027,958,156 Transformation \\_\\| 89.17 Community 309,334,506 279,478,869 Mobilization and \\|  \nMind-set Change 90.35 Governance and 964,922,101 964,572,067  \nSecurity  \n99.96 Development Plan  \nImplementation 4o4 ao 499,303 444,889,975 \u2014 89.98 Total expenditure : 7 36,282,936,668  \n39 668 377,337 91.47 \nThe UGX.3,385,440,669 that was not warranted was meant for the following activities which were either partially or not implemented at all;  \nNo Programme Amount not Activities Purpose and warranted Not impact of /Partially the  \n= Implemente unimplemen d ted activity 1 Agro- 16,785,795 Not Identified Industrialization \n2 Natural [7771 Not Identified Resources,  \nEnvironment,  \nClimate change,  \nLand  \n3 Private Sector 183,463 Not Identified Development \n4 Integrated 101,046,882 Rehabilitation Poor roads Transport  \nof Community have made Infrastructure Roads transport and Services difficult \n5 Human Capital 2,313,033,949 Construction To provide the Development of health Bukigoloboto services to the HC III, Kaamu community  \nHC III \\| 6 Public Sector 853,273,870 Not Identified  \nTransformation \n7 Community 29,855,637 Not Identified Mobilization and  \nMind-set Change \nObservation:", "metadata": {"headings": [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}, [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}]], "page": 7, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00bb---", "metadata": {"headings": [{"headings_0": {"content": "\u00bb---", "page": 8, "level": 1}}, {"headings_1": {"content": "wa", "page": 7, "level": 1}}], "page": 8, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- : \nyear, UGX.24,352,064,293 was utilized by the entity resulting in un- The", "metadata": {"headings": [{"headings_0": {"content": "\u00bb---", "page": 8, "level": 1}}, {"headings_1": {"content": "wa", "page": 7, "level": 1}}, [{"headings_0": {"content": "\u00bb---", "page": 8, "level": 1}}, {"headings_1": {"content": "wa", "page": 7, "level": 1}}]], "page": 8, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], "page": 8, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "utilized warrants of UGX.1,789,271,740 representing utilization of Officer  \nshould 93% as shown in the table below;  \nensure that all warranted funds are Programme Warrants Utilised % utilised in warrants \nutilisati accordance with the on approved budget. 2,050,071,000 1,389,289,621 68  \nTourism 55,353,000 49,085,643 89  \nDevelopment/ Private  \nSector Development  \nNatural Resources, 659,208,000 645,764,596 98  \nEnvironment, Climate  \nChange, Land A  \nIntegrated Transport 479,676,000 455,315,510 95  \nInfrastructure And  \nServices  \nHuman Capital 17,271,791,000 16,881,215,196 98  \nDevelopment  \nCommunity 427,079,000 423,862,466  \nMobilization And Mind-  \nset Change  \nGovernance And 4,780,309,033 4,084,506,934 85  \nSecurity/ Public Sector  \nTransformation/  \nDigital Transformation  \nDevelopment Plan 417,849,000 423,024,327  \nImplementation  \nTOTAL 26,141,336,033 24,352,064,293 [93 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants  \nSN Programme Warrants not Activities Reason for Utilized affected by the  \nthe under underutiliz utilization ation of warrants Agro- 660,781,379 Supply of Not Given Industrializatio Micro scale  \nn \nIrrigation  \nequipment to  \nfarmers  \nTourism 6,267,357 Wage Not Given \nNo \\| Observation \nConstruction  \nof Kaptanya  \nSeed School  \n6 Community 3,216,534 Wage Not Given Mobilization  \nAnd Mind-set  \nChange  \n7 Governance 695,802,099 Wage Not Given And Security/ /Pension  \nPublic Sector  \nTransformation  \n/  \nDigital  \nTransformation  \n8 Development =5,175,327 Wage not given Plan  \nImplementatio  \nn  \nTotal \\_\\_\\| 1,789,271,740 \\_\\| \nAs a result of failure to utilise warrants; \nThe Health centre IIIs were not completed which affected service e", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}]], "page": 8, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], "page": 9, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The seed school was not completed delaying provision of education to students \nThe Accounting Officer explained that funds that remained un utilized at close of the financial year was as result of delayed procurement while using the hybrid method, late signing of the construction contracts. However, management revealed that these funds have since been revoted and would be used as planned. \n1.1.4 Lack of a ropriate performance indicators and targets in the  \nwork plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, The", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}, [{"headings_0": {"content": "delivery", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "delivery", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}]], "page": 9, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], "page": 9, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2016 states that the work plan of a vote shall indicate the key Officer to engage performance indicators to be used to gauge the outputs.  \nthe MoFPED and ensure that all Part A of the performance contract for Accounting Officers outlines activities  \nhave the core performance requirements against which their performance appropriate  \nshould be assessed in regard to achievement of planned results. This performance requires the Accounting Officer to be assessed on the extent to which indicators  \nand annual key performance indicators and targets are achieved for key targets.  \nprojects and/or programs. \n-Observation  \nen \nEn \nmance indicat \nors and \ntarget s \nFully quantified 00 9,780,081,430 \nOutputs not fully  \nquantified  \nTotal  \n15,367,699,462 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer did not respond to this observation. \nImplementation of outputs  \nI assessed the implementation of four (04) outputs with thirty-one  \n(31) activities worth UGX.9,780,081,430 and noted that;  \nThe Accounting Officer  \nshould \ne Two (2) outputs with four (4) activities and expenditure worth ensure", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}]], "page": 9, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "timely", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], "page": 10, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.237,560,005 were fully implemented.  \nimplementation of e Two (2) outputs with twenty-seven (27) activities and government expenditure worth UGX.9,542,521,425 were partially projects. implemented. Out of twenty-seven (27) activities, the entity fully  \nimplemented twenty (20) activities; seven (07) activities were", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], "page": 10, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], "page": 10, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Expenditure  \ny of activities Activitie activiti activiti Amount (UGX) in the s fully es es not  \noutputs impleme partiall imple  \nnted  \nmente  \nimple  \nmente \n237,560,005 \n9,542,521,425 \n1.6 \u2018\\* Deiivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.1.6 Service Delivery under URF  \nI sampled three (3) activities with a total expenditure of UGX.29,388,400. The significant findings are provided in the table below; \nNo. Progra Activity Source Total Pictorial Summary Audit Hanagenien] mme details of expendit evidence offindings conclusion t Response funds ure I UGX", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}, [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}]], "page": 10, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Integrat Mechanized UR 5,988,400. Bei \\| The works The quality The ed Routine", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], "page": 11, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "have = which of the road Accounting Transpor Mechanized fe involved was Officer 4  \nt Maintenanc Ka shaping, satisfactory. revealed Infrastru e of Kimuli-  \ngrading and that the cture Tunyi-  \ncompacting There is District has And Buwokadal  \nwere likelihood done some Services a road  \ncompleted; that the lobbying (8km) at a  \nThe works investment through the cost of  \nwere made in District UGX.  \ncompleted; opening and works 6,000,000 however, maintaining committee drainage those roads and that channels over the funds have were over years would been availed grown with be lost if during the bushes. there are financial not  \nyear periodically 2023/24 to maintained. undertake \nMechanized URF 6,000,000 Maintenanc \nroad works. The works The quality  \nwere of the road  \neof E completed; was not  \n\u2018\\|  \n=220000.0.]\\| however, satisfactory.  \nroad side  \ndrainage There is  \nwas over likelihood  \ngrown with that the  \nbushes. The investment  \nroad lacked made in  \ngood opening and  \nmurram for maintaining \nI. No...]. Progra \\| Activity Source Total Pictorial Summary Audit.. Managemen .  \n....  \nmme details of expendit evidence of findings conclusion t Response funds ure \n(UGX)  \nto run in the maintaining middle of those roads the road. over the \nyears would be lost if there are \nnot \nperiodically maintained. Total \\| 29,388,400", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}, [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}]], "page": 11, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should continue lobbying the MOFPED and URF for adequate funding to maintain the district roads. \n1.1.7 The service delivery under focus areas \nI sampled nineteen (19) out of Twenty two (22) activities in Four (4) focus areas with a total expenditure of UGX. 1,962,767,048 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report.  \nSN Focus Area Key Observation  \nRecommendation \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}]], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water  \ne Construction of 6 bore \\|e The Accounting Officer was Development holes  \ncommended on this performance. \\| grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e There was adequate water", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cTs flow", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Water  \nDesign and documentation \\|e The Accounting Officer was Development of bunambutye GFS commended on this performance. grant", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e There was adequate water flow \n", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}]], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Water  \ne Extension of gravity flow \\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "scheme of buwokadala in \ngrant bumasobo, buluganya There was adequate water flow \nWater  \nExtension of gravity flow \ncommended on this performance. \nThe Accounting Officer was Development scheme in masira- commended on this performance. grant bufumbo sub counties  \nThere was adequate water  \nflow \nWater  \n\u00b0 Extension of gravity flow e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}]], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "scheme in sisiyi and simu grant sub county \ncommended on this performance. \n= Grant le else ~-: -o=\"- ; p/s. a  \nman a  \n= latrine was well  \ncompleted and being used", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}]], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Education  \ne Construction of 5 stance \\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VIP latrine at Gibuzale p/s. Grant e The latrine was well \ncommended on this performance. \ncompleted and being ised", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}]], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Microscale \\| e irrigation equipment was\\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| irrigation  \nsupplied to Namanyira commended on this performance. Martin In Bufumbo S/C", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|=", "metadata": {"headings": [{"headings_0": {"content": "|=", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Microscale  \ne irrigation equipment was \\|e The Accounting Officer was irrigation  \nsupplied to Mafuko David,  \ncommended on this performance. Of Town Council", "metadata": {"headings": [{"headings_0": {"content": "|=", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. Microscale  \ne irrigation equipment was \\|e The Accounting Officer was \\| irrigation supplied to Wandega commended on this performance. Karoli Of Simu S/C  \n14 Microscale )\\* Brigatin equipment was \\|e The Accounting Officer was irrigation  \nsupplied to Wagwasala commended on this performance. Ibrahim From Masira Sub", "metadata": {"headings": [{"headings_0": {"content": "|=", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "My", "metadata": {"headings": [{"headings_0": {"content": "My", "page": 13, "level": 2}}, {"headings_1": {"content": "|=", "page": 13, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15. \\| Microscale  \ne irrigation equipment was \\|e The Accounting Officer was irrigation  \nsupplied to Wotunya Henry  \ncommended on this performance. Of Muyembe Sub County  \n16 UGIFT  \ne Construction of Sisiyi seed \\|e The Accounting Officer was school  \nadvised to expedite the e It was stil work in completion ofthe project progress. The buildings  \nwere at ring beam  \n17 UGIFT  \ne Construction of Simu seed \\|e The Accounting Officer was school. It was still work in advised to expedite the 18progress. The buildings  \ncompletion ofthe project  \nwere at ring beam  \n18 UGIFT  \ne Construction Of Kaamu \\|e The Accounting Officer was HCIII.  \ne The structures have been  \nroofed. Internal works,  \nexternal finishes and  \n\\|  \npainting have not yet been  \ndone", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nadvised to expedite the completion of the project \n19 UGIFT  \ne Construction of Bumugibole \\* The Accounting Officer was staff house. It was still advised to expedite the .  \nwork in progress.  \ncompletion of the project \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM the Minister of  \nand Economic \nIn a letter to the Auditor--Genera!-dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for 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; \nBulambuli DLG had a wage budget of UGX.19,972,357,166 out of which , UGX.19,635,667,922 was utilised for the period under review. Below is a summary of the Key findings from the special audit; \nNo. Observation \nRecommendation \\| \n2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.18,168,992,975 and The Accounting Officer ,  \nobtained supplementary funding of UGX.2,846,645,744 resulting into should ensure that all a revised wage budget of UGX.21,015,638,719. UGX. 20,926,522,576 warranted funds are (99%) was warranted resulting into unwarranted funds of absorbed.", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}, [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}]], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.89,116,143 (1%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], "page": 14, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants, UGX.19,635,667,922 was utilized by the DLG resulting in un-utilized warrants of UGX.1,290,854,654 representing utilization of 94% as summarized in the table below; Approv Supplem Revise Warran Payme Unspent ed entary d ts UGX. nts Balance Budget UGX. Bn Budget Bn UGX. UGX. Bn UGX. UGX. Bn  \nBn Bn ale  \n[ 18.168 \\| 2.846 \\| 21.015 20.926 19.635 1.291 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1.291Bn (6%) and the supplementary funding was not fully utilized. \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}, [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}]], "page": 14, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially verified(individuals whose 158 2,260,803,588 Service.  \ninformation availed at the physical  \nThe Ministry of Public verification did not fulfil all the  \nService should make requirements) (B) arrangements to Not verified (appeared for 00  \n00  \nvalidate any staffs who validation but not verified) (C)  \nmissed this exercise for The total number of individuals 07 47,041,572 genuine reasons so who did not appear for headcount  \nthat a complete clean (no-shows) (D) (Accounted for and  \npayroll is established. not accounted for)  \nSubtotal (A+B+C+D)=E 1502 18,024,993,660  \nThe Accounting Officer should always liaise Employees who appeared for head 03  \n46,763,820  \nwith the relevant count but were not on payroll-New  \nstakeholders to ensure records (F)  \nOverall total covered (E+F)\\*\\* 1505 18,071,757,480 prompt updates of the \\|  \npayroll going forward. \nThe following observations were made; \nA follow-up of the a) Out of 1502, 1337 (89%) employees appeared for the validation affected staff should exercise and presented all the pre-requisite documents to confirm \nimmediately be made \ntheir existence and regularity of recruitment.", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}, [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}]], "page": 15, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by management so as b) 158 (10.5%) employees appeared for headcount were partially to have them access validated due to lack of minutes/extracts from other Service the payroll. Commissions to support their first appointment.  \nc) A total of 00 (00.%) employees on the payroll appeared for  \nvalidation but did not satisfy the requirements of the validation  \nexercise, hence were not verified.  \nd) A total of 07 (0.4%) employees on the payroll did not appear for  \nthe validation were accounted for by the Accounting Officer as  \nbeing away for genuine reasons which included study leave  \nabroad, staff who had no National IDs at the time of validation.  \ne) 03 (0.1%) individuals whose names were not on the District\u2019s  \npayroll by June 2023, appeared for the validation exercise. These  \nindividuals were included on the validated payroll, upon  \nconfirmation by the Accounting Officer regarding their status. \nIn response to my validation findings, the Accounting Officer concurred with me that the records captured were accurate.  \nThe Accounting Officer stated that management is following up with the relevant entities to ensure that all minutes are in place since most of them came on transfer of service on creation of Bulambuli District Local Government on 1\u00b0 July, 2010  \nThe Accounting Officer confirmed that these staff missed the validation exercise due to different reasons and gave a line by line explanation for each of these staff. \n\\+ No Observation  \nRecommendation -", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}, [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}]], "page": 15, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of The Accounting Officer the payroll including planning, budgeting and payments for the period should ensure that of four years (2019/2020-2022/2023).  \nstatutory deductions are paid as per the I noted that;  \npayroll register. In a) A total of 11 employees were not paid salary amounting to addition, he should pay UGX.16,756,600 in the period under review leading to arrears.  \nall the statutory b) Over-remittance of UGX.42,817,877 and under-remittance of deduction arrears. UGX.5,825,598 of statutory deductions were made by the entity Furthermore,  \nthe during the period.  \namounts over remitted c) Over-remittance of UGX.0 and under-remittance of should be followed up UGX.21,983,796 of non-statutory deductions were made by the with a view of entity during the period.  \nrecovery.", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], "page": 16, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Underpayment negatively affects the employees\u2019 livelihood as well as The Accounting Officer their terminal benefits while, over-payments caused a financial loss to should put in place the Government.  \ncontrols to ensure that all  \nnon-statutory The Accounting Officer explained that these payments were  \ndeductions are paid as approved, processed and have since been paid.  \nper the payroll The Accounting Officer attributed the under remittance to register. abscondment, death and retirement of existing employees as per the  \nexceptions reports attached.  \nDelayed deletion of employees from the payroll  \nI noted that UGX.88,663,024 was paid to 44 staff who had either The Accounting Officer been retired, transferred, absconded or died. These resulted into should initiate a financial loss to government.  \nprocess of deleting Delayed removal of staff from payroll resulted into financial loss to these names from the Government.  \npayroll. I advised the Accounting Officer to The Accounting Officer acknowledged the anomaly regarding the over recover funds from the payments to retired staff. However, this was attributed the delayed affected officers. deletion to IPPS system errors. \nReview of the DLG Staff Establishment  \nReview of the establishment revealed;  \nThe Accounting Officer i.  \nOut of 185 approved positions, a total of 94 positions were should re-assess the filled leaving a gap of 91 vacant positions.  \nDistrict\u2019s establishment ii. The entity did not have an approved and costed staff and liaise with the establishment for primary, secondary and tertiary institutions responsible  \nwhile the staff structure for health facilities issued by stakeholders with a Ministry of Health was not incorporated into the district view to mobilizing approved structure.  \nresources to fill critical positions to enhance \n3.0  \nUNRECOVERED YLP AND UWEP FUNDS  \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 721,956,955 as at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme. \nThere is a risk that these funds may not be recovered from beneficiaries. \nThe Accounting Officer explained that the payables were mainly composed of YLP and UWEP whose recovery has become a challenge since most of the groups", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}, [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}]], "page": 16, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}]], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 17, "level": 1}}], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings; \n4.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small Towns within a District. \nBulambuli District received UGX.770,940,030 out of UGX.770,940,030 budgeted for the financial Out of the  \nthe \nCategcry --: -~---\\| Activity  \nPlanned Actual", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}, [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}]], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Sos sees", "metadata": {"headings": [{"headings_0": {"content": "| Sos sees", "page": 18, "level": 4}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uantity _quantity", "metadata": {"headings": [{"headings_0": {"content": "uantity _quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "| Sos sees", "page": 18, "level": 4}}], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extension of gravity flow scheme 1  \n1 \nin sisiyi and simu sub county Supply of HDPE pipes \nassorted \\_\\| assorted \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": "uantity _quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "| Sos sees", "page": 18, "level": 4}}, [{"headings_0": {"content": "uantity _quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "| Sos sees", "page": 18, "level": 4}}], [{"headings_0": {"content": "uantity _quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "| Sos sees", "page": 18, "level": 4}}], [{"headings_0": {"content": "uantity _quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "| Sos sees", "page": 18, "level": 4}}]], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; 4.1.1 Positive observations \noe All the six (6) projects were eligible as per list of capital investments, all were realized", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}]], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o UGX.770,940,030 was budgeted for water grant and UGX. 770,940,030 was received, and it was all utilised.  \ne The projects were in line with the entity\u2019s strategic goals.  \ne 10 out of 10 (100%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community  \noe The 5 projects had their procurement adverts published by 30th June 2022, and the 5 projects had their procurement contracts awarded by 31st October 2022  \no The asset register had been updated with records of the implemented projects Testing for water quality was done on 100 out of 500 (20%) of the existing water e \nsources, and 45 out 45 (100%) of the new sources were tested as required. \n4.1.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.1.2.1 Preparation and submission of quarterly reports \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report are 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nI advised the Accouriting\u2019 Officer to ensure that quarterly reports are submitted in time. \n5.0 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM  \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local Government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiIFT program as a mechanism of supporting IGFTRP for results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nBulambuli District received UGX.2,775,709,665 out of UGX.2,775,709,665 budgeted to implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}]], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN Activity", "metadata": {"headings": [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 19, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1 \\| Construction of Sisiyi seed school  \n2 Simu seed school  \n3 Construction Of Kaamu HCIII  \n4 Construction of Bumugibole staff house \nPlanned quantity quantity 1 le rm  \n\\| mf \\| ele \\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n5.1.1 Positive observations  \noe Out of the approved budget of UGX.2,775,709,665 the District received UGX.2,775,709,665 (100%). \n5.1.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n5.1.3 Planning and Budget Performance  \n5.1.3.1 Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade \nActivity  \nos \\| -- Budget - %age Standard %age %age Amount budget budget budget allocation allocation as per Variance guidelines \nReplacement of small 0 0 20 20 medical equipment and  \nmedical furniture. \nUpgrade and new 172,000,000 100 60 40 construction including  \nGeotechnical \nInvestigation on the selected sites \nMaintenance of buildings Completion of unfinished structures \nProvision of auxiliary  \nstructures for support  \n\\| services \nTotal 172,000,000 100 100 \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 20, "level": 1}}, {"headings_1": {"content": "| SN Activity", "page": 19, "level": 3}}], "page": 20, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that supply of equipment to upgraded units was planned for, under a different line and awarded to a different contractor to supply. This was supplied fully \nThe Accounting Officer should ensure the budget allocation of funds is adhered to. \n5.1.3.2 Funding and Absorption  \nOut of the approved budget of UGX.2,775,709,665 the district received UGX. 2,775,709,665 (100%). Out of the received funds, UGX. 2,430,847,197 (87%) was spent, thus leaving UGX. 148,736,852. unutilized. Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 20, "level": 1}}, {"headings_1": {"content": "| SN Activity", "page": 19, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 20, "level": 1}}, {"headings_1": {"content": "| SN Activity", "page": 19, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 20, "level": 1}}, {"headings_1": {"content": "| SN Activity", "page": 19, "level": 3}}]], "page": 20, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}], "page": 20, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Approved Warrants/ Expenditure Under Under budget (UGX) Release funding absorption \nSE RS ES RS ME  \nB  \nCc \nCapital 2,658,791,575 2,658,791,575 2,313,929,107 ;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}, [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], "page": 20, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result, health services were delayed to the iritended\u2019 beneficiaries. \nThe Accounting Officer explained that this was caused by the delay in procurement of these works, and delay in signing of the contracts awaiting the release of funds from the MoFPED. Some of these factors led to non-utilization of funds. \nThe Accounting Officer should ensure that the activities are completed to benefit the", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}, [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}]], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community.", "metadata": {"headings": [{"headings_0": {"content": "Community.", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.4 Implementation of UGiFT activities  \n5.1.4.1 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\u00b0\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which three (3) UGIFT infrastructure projects worth UGX.4,785,561,752 were implemented. Details are in the table below; \nSN UGIFT Project  \nContract Amount UGX \n1 Construction of Sisiyi seed school", "metadata": {"headings": [{"headings_0": {"content": "Community.", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}, [{"headings_0": {"content": "Community.", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], [{"headings_0": {"content": "Community.", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], [{"headings_0": {"content": "Community.", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}]], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,010,022,108", "metadata": {"headings": [{"headings_0": {"content": "3,010,022,108", "page": 21, "level": 3}}, {"headings_1": {"content": "Community.", "page": 21, "level": 2}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Simu Seed school", "metadata": {"headings": [{"headings_0": {"content": "3,010,022,108", "page": 21, "level": 3}}, {"headings_1": {"content": "Community.", "page": 21, "level": 2}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "759,039,644", "metadata": {"headings": [{"headings_0": {"content": "759,039,644", "page": 21, "level": 3}}, {"headings_1": {"content": "3,010,022,108", "page": 21, "level": 3}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Construction Of Kamu HCIII \\| 855,000,000 : \\| \\| Construction of Bumugibole staff house 161,500,000", "metadata": {"headings": [{"headings_0": {"content": "759,039,644", "page": 21, "level": 3}}, {"headings_1": {"content": "3,010,022,108", "page": 21, "level": 3}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total 4,785,561,752", "metadata": {"headings": [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the District is in the process of securing land titles for all institutional lands; however, the District is constrained by funding to have all titles processed. \nThe Accounting Officer should plan and budget for funds earmarked for land titling. \n5.1.4.2 Inspection of UGIFT Grant activities  \nI conducted physical inspections of three (3) UGIFT projects implemented at UGX.3,179,018,556 on 2nd November 2023 to assess service delivery indicators. I \n[ Amount paid to The Accounting inspection date: Officer attributed UGX.759,039,644 this to the delays in the current", "metadata": {"headings": [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}, [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}], [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}], [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}], [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}]], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hybrid", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 22, "level": 3}}, {"headings_1": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procurement", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 22, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "method. However,", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 22, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "management", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 22, "level": 1}}, {"headings_1": {"content": "procurement", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "revealed that now work are on schedule. \n2 Construction of Sisiyi I observed that the \nI advised the Seed School at sisiyi school structures", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 22, "level": 1}}, {"headings_1": {"content": "procurement", "page": 22, "level": 3}}, [{"headings_0": {"content": "management", "page": 22, "level": 1}}, {"headings_1": {"content": "procurement", "page": 22, "level": 3}}], [{"headings_0": {"content": "management", "page": 22, "level": 1}}, {"headings_1": {"content": "procurement", "page": 22, "level": 3}}]], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "village are at ring beam \nOfficer to as per inspection \nprevail over the Contractor: Bam on 02/11/2023, \ncontractors to Construction and quality of work is \nensure Surveyors Limited good. \ncompletion of", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}]], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 22, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contract As a result, amount: intended education UGX.3,010,022,108 service delivery was delayed. Amount paid to  \ninspection date: The Accounting UGX.1,576,796,716 Officer attributed this to the delays in the current", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 22, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hybrid procurement", "metadata": {"headings": [{"headings_0": {"content": "hybrid procurement", "page": 22, "level": 3}}, {"headings_1": {"content": "projects.", "page": 22, "level": 2}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "method. However,", "metadata": {"headings": [{"headings_0": {"content": "hybrid procurement", "page": 22, "level": 3}}, {"headings_1": {"content": "projects.", "page": 22, "level": 2}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "management", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 22, "level": 2}}, {"headings_1": {"content": "hybrid procurement", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "revealed that now work are on schedule. \nUpgrade Of Kaamu Audit inspection on \nI advised the HCII to HCIII In 02/11/2023 ee", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 22, "level": 2}}, {"headings_1": {"content": "hybrid procurement", "page": 22, "level": 3}}, [{"headings_0": {"content": "management", "page": 22, "level": 2}}, {"headings_1": {"content": "hybrid procurement", "page": 22, "level": 3}}], [{"headings_0": {"content": "management", "page": 22, "level": 2}}, {"headings_1": {"content": "hybrid procurement", "page": 22, "level": 3}}]], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kaamu Sub-County revealed the I  \n=3 4 Officer to at Kamu sub county building structures \n4 prevail over the Contractor have been roofed, \ncontractors to African construct internal works not \nensure \\| technicians & yet done, quality \ncompletion of", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}]], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "However,", "metadata": {"headings": [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "management revealed that now work are on schedule. \n5.2 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. 319,155,729 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various Primary Schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n5.2.1 Positive observations  \n\u00b0 The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}, [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}]], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 1}}, {"headings_1": {"content": "However,", "page": 23, "level": 3}}], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe 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.  \no The District budgeted to receive UGX. 319,155,729 and received UGX. 319,155,729 representing 100% performance, and utilised UGX.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 1}}, {"headings_1": {"content": "However,", "page": 23, "level": 3}}], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "318,160,326.", "metadata": {"headings": [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The District undertook mitigation measures for projects/programs with related environmental and social impacts. \n5.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n5.2.2.1 Inspection for service delivery under the Education Development Grant  \nI sampled five (5) projects with a total expenditure of UGX. 224,023,543 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \n2 \u201d \\| Construction-of 1 classroom & The class room block office at Bunamujje P/S  \nwas complete and in good quality Contractor:  \nBethel Contractors Co Ltd \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}, [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}], [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}], [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}], [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.62,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.62,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "318,160,326.", "page": 23, "level": 2}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection  \ndate: UGX.62,000,000. dex: 3  \nSupply of 54 desks at Sooti  \nThe desks were all  \nand Bunamujje P/S.  \nsupplied in good order \nContractor: Gombe Vision Ent. Ltd \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "UGX.62,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "318,160,326.", "page": 23, "level": 2}}, [{"headings_0": {"content": "UGX.62,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "318,160,326.", "page": 23, "level": 2}}], [{"headings_0": {"content": "UGX.62,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "318,160,326.", "page": 23, "level": 2}}]], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.7,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.7,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.62,000,000", "page": 24, "level": 3}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection  \ndate: UGX.7,000,000  \n4  \nConstruction of 5 stance VIP  \nThe 5 stance VIP latrine latrine at Womunga P/S  \nwas complete and of good quality  \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "UGX.7,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.62,000,000", "page": 24, "level": 3}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.28,496,200", "metadata": {"headings": [{"headings_0": {"content": "UGX.28,496,200", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.7,000,000", "page": 24, "level": 3}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection  \ndate: UGX.28,496,200  \n5  \nConstruction of 5 stance VIP  \nThe 5 stance VIP latrine latrine at Gibuzale P/S  \nwas complete and of Contract Amount:  \ngood quality", "metadata": {"headings": [{"headings_0": {"content": "UGX.28,496,200", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.7,000,000", "page": 24, "level": 3}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.26,535,843", "metadata": {"headings": [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection  \n\\| date: UGX.26,535,843 \nThe Accounting Officer noted the observations. \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \nne Procurement monitoring and supervision of irrigation equipment installation Awareness of farmers \nConducting farm visits Demonstrations \nI noted that the outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nFailure to adhere to the budget negatively affects the delivery of services and contradicts the purpose of budgeting. \nI advised the Accounting Officer to follow the budget in implementation of the program activities. \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": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}, [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}]], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "UGX.26,535,843", "page": 24, "level": 3}}], "page": 25, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; 5.3.1 Positive observations \no The Accounting Officer did proper allocation of funds complementary activities based on the program expenditure guidelines.  \no It was noted that 05 out of 05 demonstration sites were supplied with demonstration equipment and there was no need for co-payment funding  \no The District received UGX.452,065,195 out of UGX.452,065,195 budgeted (100%) resulting into full receipt. Out of the funds received UGX. NIL was spent on capital developments while UGX.8,150,000 (03%) on complementary activities. \n\u00a9 Out of the total program receipts of UGX.452,065,195, UGX.452,065,195 (100%) was utilized by the entity at the time of audit resulting into complete", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "UGX.26,535,843", "page": 24, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "UGX.26,535,843", "page": 24, "level": 3}}]], "page": 25, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "absorption.", "metadata": {"headings": [{"headings_0": {"content": "absorption.", "page": 25, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], "page": 25, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.3.1.1  \nInspection for service delivery projects implemented in FY 2022/23  \nBy the time of audit, (October 2023), Bulambuli district had installed 05 irrigation \nName of Location Equipment -. Value of Photos Remarks -  \n--! \nbeneficiary (Village, supplier and equipment Parish  \nprocurement  \nand sub- reference", "metadata": {"headings": [{"headings_0": {"content": "absorption.", "page": 25, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}, [{"headings_0": {"content": "absorption.", "page": 25, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], [{"headings_0": {"content": "absorption.", "page": 25, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}]], "page": 25, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_county", "metadata": {"headings": [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], "page": 26, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \nequipment  \nsupplier  \nSecurity of the equipment \u2014 solar pump kept in store.  \nMafuko Tubaana- HEADON 26,218,000 m Date of installation David Bulambuli ENTERPRISES (U) DE \u2018\\| was 30/05/2023 TC LTD under Ref: Pad 4 Visit conducted by Bula820/WRKS/2022- BR j District officials 2023/00037 i wd (31/05/2023) DE \\| Size of the farm- not given  \nTraining received from  \nthe equipment  \nsupplier  \nSecurity of the equipment solar \u2014 \npump kept in store. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT\u2019S 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", "metadata": {"headings": [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}, [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}]], "page": 26, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS-  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], "page": 27, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG \u2019s internal control. \u00b0 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e. Conclude on the appropriateness of management\u2019s use of.the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG \u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate. \u00b0 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. +> OFHER: REPORTING RESPONSIBILITIES report t , based In accordance with Section 19 (1) of the National Audit Act, 2008, I to you, on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in", "metadata": {"headings": [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}, [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}]], "page": 27, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.2 Positive Observations  \n\u00b0 Bulambuli DLG had an approved budget of UGX.12,200,000,000 for direct transfers to the 122 SACCOs and the SACCOs received it all.  \nThe HLG Core Implementation team was fully constituted as per the guideline and prepared the quarterly performance reports  \n28 priorities received from 28 Sub Counties, all were incorporated in the entity\u2019s budget/work plan  \nThere was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities, Support for the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels.  \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 122,000,000 and all UGX. 122,000,000 (100%) was received  \nThe PDC was fully constituted in all the 10 sampled SACCOs as per the guidelines and the PDC a leadership vetting committees were elected and inaugurated.  \nAll the 10 SACCOS had fully constituted SACCO boards  \nAll the members of the board members in the 10 SACCOs filled in expression of interest forms prior to being elected board members.  \nThe PDC was fully constituted as per the guideline  \nSACCOs did hold a general meeting  \n10 SACCOs held their first general meeting more than 1 month after their", "metadata": {"headings": [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], "page": 29, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration.", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 29, "level": 1}}, {"headings_1": {"content": "_county", "page": 26, "level": 2}}], "page": 29, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In 10 SACCOs, a leadership vetting committee was elected and inaugurated  \nIn 10 PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved in the minutes/agenda  \n10 PDM SACCOs did have training of the PDM SACCO members during the", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 29, "level": 1}}, {"headings_1": {"content": "_county", "page": 26, "level": 2}}], "page": 29, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 29, "level": 1}}, {"headings_1": {"content": "registration.", "page": 29, "level": 1}}], "page": 29, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 10 .PDM SACCOs did include the bank account opening resolution in the minutes  \nby the time of the first general meeting,...10 PDM SACCOs had already received funds  \nthe 10 PDM SACCOs operated with a fully constituted Board  \nThe members of the board \noe all Enterprise groups: in-122 -PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 29, "level": 1}}, {"headings_1": {"content": "registration.", "page": 29, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 29, "level": 1}}, {"headings_1": {"content": "registration.", "page": 29, "level": 1}}]], "page": 29, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}], "page": 30, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eo UGX. 1,000,000,000 was transferred to 10 SACCOs with signed PRF financing agreements. PRF Agreements of 10 SACCOs were signed after the first AGM took place implying that the signatories were not elected by the SACCOs.  \nIn 10 PDM SACCOs, the SACCO bank account number provided was captured in e  \nthe signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022.  \nUGX. 1,000,000 was transferred to 10 SACCOs with evidence of submission of o  \nattestation form to the Secretariat  \nI noted that 88 beneficiaries in 10 SACCOs received UGX.88,000,000, which was oe  \nsame amount, indicated in the SACCO records. \n6.2.1 Areas of improvement  \nI noted the following areas where the District needs improvement; \n6.2.1.1 Planning and Budget Performance  \nI reviewed the Bulambuli District approved work plan, budget for PDM activities, and noted the following. \na) Alignment of 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 MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. \nParagraph 3.4 of the Implementation Guidelines for PDM, 2021 provides that the PDC shall be critical in identifying and prioritising social services required at parish level and share the priorities for approval and consolidation at the Sub County and district level. \nA review of the District budget and work plans revealed that out of the 28 priorities received from 28 Sub Counties, all 28 were incorporated in the entity\u2019s budget/work", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}, [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}]], "page": 30, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 30, "level": 2}}], "page": 30, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is commended and encouraged to continue the good practice of  \nfrom sub counties. \nDetails are in the table beiow; =  \nThe summary is presented in the table below;", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 30, "level": 2}}, [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN Description", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. of Expected Actual amount Variance SACCOs  \namount  \n1.\\_\\| SACCOs funded 122 12,200,000000 00", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\| SACCOs over funded  \n00", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. SACCOs under funded 00 SACCOs not funded \\| 00", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the matter of release of funds to SACCOs is under the control of MoFPED. The Accounting Officer is commended and encouraged to continue the good practice of liaising with the MOFPED. c) Delayed Release of Funds to PDM SACCOs Paragraph 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. Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 122. PDM SACCOs received their 3 and 4\" instalment of PRF in the fourth quarter implying that the disbursements delayed by 3 Months. I further noted that, 122 PDM SACCOs received all their PRF in June 2023 which is the last month of the FY. The summary is in the table below and the details are in Appendix 5. SN Month in Quarter 4 FY 2022/2023 No. of SACCOs that received PRF 1 April 122 2 May 00 3 June \\| 122 Total 122 Late disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM objectives. The Accounting Officer explained that the mandate to release funds lies with the households in the parish who are members of a registered PDM Enterprise Group in that parish. oe I noted that 10 PDM SACCOs had disbursed UGX.892,000,000 (31%) out of the PRF received of UGX.1,095,000,000 leaving UGX.203,000,000 (18%) undisbursed. Details are in the Appendix 6. oe Delayed/failure/Low disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. Failure/Low rate of disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. Furthermore, there was financial loss to the SACCO due to the un-accounted for funds. The Accounting Officer attributed this to delays caused by the new system of disbursement under PDMIS to the beneficiaries, which requires the use of data, and gadgets and these are lacking, as government has not provided for them. There are also delays by the banks as seen from the long queues at the banks. The Accounting Officer is advised to continue liaising with PDMIS resource persons to expedite the disbursements.", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}, [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}]], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementatio", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "| SN Description", "page": 31, "level": 6}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constituted as per the guideline and prepared n Teams  \nthe quarterly performance reports.  \ne There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities, Support for the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups \\_  \nand SACCOs, and Continuous data collection at household and community levels.", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "| SN Description", "page": 31, "level": 6}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish  \ne The PDC was fully constituted as per the I advised the Development guideline.  \nAccounting Officer to Committees e Did not prepare parish priorities and action ensure that Parish", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "| SN Description", "page": 31, "level": 6}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "plans for the FY 2022/2023. For those that priorities and action developed,  \nplans are prepared by e The PDC did not hold quarterly meetings  \nthe PDCs.  \ne Did not prepare quarterly performance reports.  \ne received funding for the PDC activities. \nThe Accounting Officer explained that the PDC is functional and meets quarterly; quarterly erformance reports are prepared.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}]], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. General  \n10 SACCOs did hold a general meetings as I advised the Meetings by required.  \nAccounting Officer PDM SACCOs e 10 SACCOs held their first general meeting ensure that PDM more than 1 month after their registration.  \nguidelines are adhered e In 10 SACCOs, a leadership vetting committee to.  \nwas elected and inaugurated.  \neIn 10 PDM SACCOs, the vetting criterion  \nfollowing the PDM SACCO byelaws was  \napproved in the minutes/agenda.  \ne 10 PDM SACCOs did have training of the PDM  \nSACCO members during the meeting.  \ne 10 PDM SACCOs did include the bank account  \nopening resolution in the minutes.  \ne by the time of the first general meeting, 10", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN Governance - Observations  \noo \u00ab =\u00bb 4-Recommendation structure  \n- The Accounting Officer noted the observations  \nand explained that management will ensure that  \nall SACCO Boards hold regular meetings.  \nSACCO  \ne 02 SACCOs did not constitute the supervisory, The Accounting Officer Committees  \nexecutive committees as well as the Loan, should ensure that all and  \nSub Production, Marketing, Business Development the subcommittees are Committees services, Finance and investment sub fully functional. Committees. \nFailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that the District has visited the 2 SACCOs and the Marketing subcommittee have been sensitized on their roles and they are now fully functional. \n6.2.1.3 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}]], "page": 34, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the 177 Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.  \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.  \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business \n[= Nature of \\*~<\"- Observations training \\| \nManagement Response  \n\u201c  \n\u00b0 \n2 Training of Local The training of local experts was  \nThe Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}]], "page": 34, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Experts", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 35, "level": 3}}, {"headings_1": {"content": "(PDC)", "page": 33, "level": 3}}], "page": 35, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "carried out on 24/11/2022 after funds  \nnoted the observations. were released on 09/11/2022  \nParish Chief, CDOs, Commercial  \nOfficers, and Extension officers  \nattended the training.  \n3 Training of  \nThe HLG core implementation team  \nThe Accounting Officer Households and did train households and enterprise  \nnoted the observations. Enterprise Group  \ngroup leaders in 122 parishes on  \nLeaders  \nhousehold visioning and enterprise", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 35, "level": 3}}, {"headings_1": {"content": "(PDC)", "page": 33, "level": 3}}], "page": 35, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "analysis.", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], "page": 35, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is encouraged to continue the good practice of undertaking training for the various categories of stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], "page": 35, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.2.1.4 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36 (1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that;  \nThe LG and more specifically the TILED department shall support the Office of \u00b0  \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was \nSN Nature --. ----of \\| Observations -  \nManagement Response registration \nInstitutions Money money lenders act.  \nSACCOs are issued with \nLenders Act  \ncertificate from the registrar of cooperatives, which is sufficient for them to begin operating. However its and idea which the government can look into in future \n", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}]], "page": 35, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Registration  \nof  \nAll Enterprise groups in 122 PDM The Accounting Officer noted Enterprise Groups as", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs were registered by the the observations. Community Based Community Development Officers at  \nOrganizations \nthe Sub County as Community Based Organizations (CBOs).", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}]], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Update of SACCO e The 10 SACCOs did have a PDM It was revealed by the Enterprise and member registers/ updated PDM Accounting Officer that during Household Registers member registers. training sessions, management encouraged SACCOs to recruit new", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "members. \nSigning of PRF UGX. 1,000,000,000 was transferred The Accounting Officer Financing \nto 10 SACCOs with signed PRF explained that PRF financing Agreements financing agreements. PRF agreements were signed Agreements of 10 SACCOs were before receiving the funds. signed after the first AGM took place  \nimplying that the signatories were  \nnot elected by the SACCOs.  \nIn 10 PDM SACCOs, the SACCO bank  \naccount number provided was  \ncaptured in the signed PRF Financing  \nAgreement as guided by Budget  \nexecution circular for FY 2022/2023,  \nJune 2022. \nSubmission of UGX. 1,000,000 was transferred to The Accounting Officer Attestation Forms by 10 SACCOs with evidence of explained that attestation the  \nAccounting \nsubmission of attestation form to the forms are submitted to the \nOfficer (AO) Secretariat. PDM secretariat before funding of PDM SACCOs, as funds cannot be released \nwithout them being available. \nEnforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer is encouraged to continue the good practice of undertaking", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}]], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth \u00b0  \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \noe Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO),and relevant sector experts.  \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the oe  \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \noe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \no For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Management", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}]], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wealth", "metadata": {"headings": [{"headings_0": {"content": "wealth", "page": 37, "level": 2}}, {"headings_1": {"content": "analysis.", "page": 35, "level": 3}}], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "wealth", "page": 37, "level": 2}}, {"headings_1": {"content": "analysis.", "page": 35, "level": 3}}], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Ranking of e The 10 sampled parishes did carry out The Accounting Officer Households  \nwealth ranking during identification of noted the observations. subsistence households.\n2. Selection  \nand e All 10 parishes did select any flagship The Accounting Officer Implementation of projects contrary to the guidelines.  \nnoted the observations.", "metadata": {"headings": [{"headings_0": {"content": "wealth", "page": 37, "level": 2}}, {"headings_1": {"content": "analysis.", "page": 35, "level": 3}}], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 2}}, {"headings_1": {"content": "wealth", "page": 37, "level": 2}}], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Projects  \n\u2014\u2014\u2014\\_\\_\\_\u2014\u2014\u2014\u2014\u2014\u2014 3;  \nLoan Application and e 88 beneficiaries in 10 Parishes who The Accounting Officer Approval Process \naccessed loans before 5\" June 2023 noted the observations. were selected through the PDMIS.  \ne 88 \nRecommendation  \nThe Accounting Officer should ensure insurance Policies are secured for farming", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 2}}, {"headings_1": {"content": "wealth", "page": 37, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 2}}, {"headings_1": {"content": "wealth", "page": 37, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 2}}, {"headings_1": {"content": "wealth", "page": 37, "level": 2}}]], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 38, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 37, "level": 2}}], "page": 38, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(ke ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 38, "level": 2}}], "page": 38, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201d John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023 \nAppendices  \nAppendix 1: Performance of Local Revenue o Source \nApproved mi Actual Variance Reasons for under/over budget Collections collection", "metadata": {"headings": [{"headings_0": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 38, "level": 2}}, [{"headings_0": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 38, "level": 2}}], [{"headings_0": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 38, "level": 2}}], [{"headings_0": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 38, "level": 2}}]], "page": 38, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|| 7", "metadata": {"headings": [{"headings_0": {"content": "|| 7", "page": 39, "level": 5}}, {"headings_1": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}], "page": 39, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Services Tax  \n60,000,000 91,213,750 - \nLand fees 12,000,000 10,400,000 1,600,000 D : Business Licenses  \n32,000,000 7,300,000 24,700,000 machine \\| cae Other tax revenues \n8,802,000 1,150,000 7,652,000 \\|... I  \nOther Property income \nOther property income (disposal of 22,817,400", "metadata": {"headings": [{"headings_0": {"content": "|| 7", "page": 39, "level": 5}}, {"headings_1": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, [{"headings_0": {"content": "|| 7", "page": 39, "level": 5}}, {"headings_1": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}], [{"headings_0": {"content": "|| 7", "page": 39, "level": 5}}, {"headings_1": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}], [{"headings_0": {"content": "|| 7", "page": 39, "level": 5}}, {"headings_1": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}]], "page": 39, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,750,703", "metadata": {"headings": [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], "page": 39, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9,066,697 Decline in trade activities assets  \nSale of goods and services \n\\| Administrative fees and licenses 40,438,100 33,319,654 7,118,446 Unfavourable weather has frustrated farmers  \nCourt fines and Penalties  \nOther fines and Penalties  \nMiscellaneous Revenue 23,000,500 21,345,118 1,655,382  \nTotal Revenue  \n199,058,000 178,479,225 20,578,775 \nAppendix 2: Out-puts without appropriate indicators  \nNo. Programme Budget Budget Output Out-put \\| Activities  \nAudit comment on Output Code budget indicators 1 12-HUMAN CAPITAL  \n320003  \nAssets and Facilities 3,770,029,032 Construction - sisiyi seed sec.  \nDEVELOPMENT Management school performance indicator Construction - simu seed sec.  \nThere was no Key school performance indicator 2 12-HUMAN CAPITAL 120007 Support Services \n\\| Construction - Kamu HC III  \nThere was no Key DEVELOPMENT 1,688,000,000 performance indicator Construction - Twin house at  \nThere was no Key Bumugibogole HC III  \nperformance indicator Renovation - repair of maternity  \nThere was no Key ward at Buluganya HC III  \nperformance  \nindicator \n36 \nNo. Programme Budget Budget Output Out-put Activities  \nAudit comment on Output Code budget indicators Upgrade of Bumugibogole HC There was no Key \\| II performance indicator \n\\| 3 AGRO-  \n010016 \n000 irrigation equipment at There was no Key INDUSTRIALIZATION  \nFarmer mobilisation 129,589,000 Bulambuli t/council performance indicator and sensitisation  \nirrigation equipment at  \nThere was no Key Bufumbo s.county performance indicator irrigation equipment at simu  \nThere was no Key s/county performance indicator sau irrigation equipment at masira  \nThere was no Key erformance indicator", "metadata": {"headings": [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}, [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}]], "page": 39, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total \u2014T To", "metadata": {"headings": [{"headings_0": {"content": "Total \u2014T To", "page": 40, "level": 3}}, {"headings_1": {"content": "13,750,703", "page": 39, "level": 2}}], "page": 40, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 3: Implementation of planned outputs Appendix 3 (a): Fully implemented out-puts \nirrigation equipment at  \nThere was no Key Muyembe s/county \\_\\{\\_ performance indicator I", "metadata": {"headings": [{"headings_0": {"content": "Total \u2014T To", "page": 40, "level": 3}}, {"headings_1": {"content": "13,750,703", "page": 39, "level": 2}}, [{"headings_0": {"content": "Total \u2014T To", "page": 40, "level": 3}}, {"headings_1": {"content": "13,750,703", "page": 39, "level": 2}}]], "page": 40, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,587,618,032", "metadata": {"headings": [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], "page": 40, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S Sub- PIAP Budget Number of Total Out-put \\| Activities fully N Program program Output Output activities peau \\| UGX \u2018000 implemented 06010120 - Water 06 NATURAL nn resources RESOURCES, data Planning and 1 ENVIRONMENT, (Quantity & Budgeting 01 18.000.005 u 01 Mareigemert CLIMATE CHANGE, Quality) services LAND AND WATER collected and assessed + Support to Institutional agro- Farmer 2 AGRO- Strengthenin processing & mobilisation 03 79,560,000 03 INDUSTRIALIZATI g and value and ON Tt Coordination addition sensitisation = Total I 4 237,560,005 4 37 Appendix 3 (b): Partiall Implemented out-puts S Program Sub-program PIAP Output Budget Output Total Total Out-put Number Number of Number of N Number of expenditure Activities Activities Activities not activities UGX \u2018000\u201d fully partially implemented implemente implemented 1\\| 12-HUMAN 01- Education, 1205010101-Basic 320003-Assets 2,619,211,148 CAPITAL Sports and Requirements and and Facilities DEVELOPME \\| skills Minimum standards Management NT met by schools and training institutions \\|\\_\\| 2 12-HUMAN Population 1203011501 320003 - Assets 4,904,306,122 CAPITAL Health, Safety -Improve population and Facilities DEVELOPME and health, safety and Management NT Management management d 02 00 03 00 3 12-HUMAN Population 1203011501 120007 Support 04 1,679,291,795 02 02 00 CAPITAL Health, Safety -Improve population Services DEVELOPME and health, safety and NT Management management 4\\| 09- 04-Transport 09040106- 260002-District 03 339,712,360 03 00 00 , INTEGRATE Asset Community access & Urban and D Management feeder roads Community TRANSPORT constructed Access Road INFRASTRU maintained to Maintenance CTURE AND facilitate market SERVICES access \\| Total \\| \\| 27 9,542,521,425 20 7 0 Program Sub-program PIAP Budget Activity Number of Output Total Out-put Number of Output Output activities in Budgeted expenditure implemented the output amount UGX UGX \u2018000\u201d activities (\u2018000\u2019) 1 None None \\| 0 \\| 0 00 00 00 \\| 00 38 \u201eAppendix 4: Service Delivery (Summary of Findings) SN u Activities Amount Spent UGX Summary of findings \\| Pictorial evidence \\| c0007\\_ 1 Construction of simu seed 759,039,644 Inspection on 02/11/2023- structures at school ring beam level, contract period ended in 2 Construction of sisiyi seed 1,576,796,716 school 3 Upgrade of bukibologoto HCII 603,614,192. TO HCIII \\| 4 Upgrade of Kaamu HCII to 843,182,196 HCII in Kaanu sub-county 5 Routine Mechanized 17,400,000. Maintenance of Nana- namudongo (3km) October 2023 The school structures are at ring beam as per inspection on 02/11/2023, quality of work is good, i The construction was at 65% progress. The external works are not yet done Audit", "metadata": {"headings": [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}, [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}]], "page": 40, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(days)", "metadata": {"headings": [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], "page": 43, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "August 2022 3,050,000,000 \nManagement did \n3,050,000,000 09/10/2022 not have control over disbursement \nof funds to SACCOs January 2023 3,050,000,000 3,050,000,000 24/04/2023 \n1st week of 3,050,000,000 3,050,000,000  \n39/06/2023 April 2023 \nist week of 3,050,000,000 \nJune 2023", "metadata": {"headings": [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}, [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}]], "page": 43, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,050,000,000", "metadata": {"headings": [{"headings_0": {"content": "3,050,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "(days)", "page": 43, "level": 1}}], "page": 43, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "99/06/2023 \nTOTAL 12,200,000,000 12,200,000,000 \\| \u00a9 wm \n40", "metadata": {"headings": [{"headings_0": {"content": "3,050,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "(days)", "page": 43, "level": 1}}, [{"headings_0": {"content": "3,050,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "(days)", "page": 43, "level": 1}}], [{"headings_0": {"content": "3,050,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "(days)", "page": 43, "level": 1}}]], "page": 43, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}