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

{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUNDIBUGYO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORGA,", "metadata": {"headings": [{"headings_0": {"content": "ORGA,", "page": 1, "level": 2}}], "page": 1, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], "page": 1, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nTable of Carftenle..... ii een nennen \nList Hf AcronymnS........nnenneen \nnennen eel pie NNN EYE iii engeren en res ann anna \nCOP TINTIOIN 1 inOhbereaneentennarecomcenenmnnnenmenntmamnenvesty ynehesegs os soscesessesssevinssnonennnnseraeanonnaouneunevesnionesgy ts nsx pasdui eelth \nBASIS FOR OPINION \n1 uu..c.ccccccccsccsscesccssecssecsessecesecsesaeceaecaeeseeenesesssassneesaenssasseesasenesenesaessaeasaecssaseesansesaesngs \nFREY AUDIT MAST TERS \n1 nnerneneenonnnavseepegesa sb VAs ES eGSEDIIEC NABI in cmmrnnannmnnnnanannein comer rerscceseasccctscnnannenonn \n1.0 IMPLEMENTATION OF THE APPROVED BUDGET \n1 ...........c:ccssssssesssesssssesessseseenseeeesseeeenesenens \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL ........sccccsseseetereeesesteesrensteciees 13 \nOTHER MATTER... 17 ETHERNET anne \n3.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 17 \n3.1. \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT \n([DINSSEGN \u201eu... \ncannannennenanewnceen ennrerereem rset SH a TE SoTL 17 green sit nN EA FAK \n3.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) \nPROGRAM \n21 seis aHaiee its Hi Aaa dansnennnsnnnnsunenecanocumannenenoenunynene ye Ares sessctissincorceceecnnneesennnernneneny yessier nuns \n3.3 EDUCATION DEVELOPMENT GRANT ..........-sssscsssssosssssssssssesnssssecssenensnnerssenenseessereseseansnennene 28 4,4 REVIEW OF BUNDIBUGYO DISTRICT HOSPITAL OPERATIONS .........c:ecseseseessersseeesesessens 31 \nOTHER INFORMATION 35 \u201een nennen aihirenen \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........  \n35 ee \nAUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........e 36 \nOTHER, REPORTING RESPONSIBILITIES \n37 nennen un... \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .........csccsessssseseetsessssnessnseseeneens 37 \n5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL ......... \n37 essen: \n5.1 Funding of PDM Activities in the DiStrict \n38 scssssesesesesssesseseseenensensserssrsnsnseneeaenenceney 0.00.0... \n5.2 Planning and Budget Performance..........nnnseeneesensenensesensenennnnenenensentnnnensnenenensanen 39 \n44 \nList of Acronyms: \n[", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 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{"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}]], "page": 1, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 8}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 8}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 8}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| DLG | District Local Government", "metadata": {"headings": [{"headings_0": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| GoU \\| 2 : . Government of Uganda \\| HCMS Human Capital Management System \n. \\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}, [{"headings_0": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}]], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Technology", "metadata": {"headings": [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; ICT Information and Communication \n\\| \\| INTOSAI \\| - International Organization of Supreme Audit Institutions  \n.  \nIPPS  \nIntegrated Personnel and Payroll system \n. R \\| \\| \n.  \nISSAIs International Standards of Supreme Audit Institutions  \n\\| LGFAM \\| \\| Local Government Financial and Accounting Manual, 2007  \n\\|  \n\\| LGFAR  \nLocal Government Financial and Accounting Manual, 2007  \n\\|  \n\\| LGPPDA \\| Local Government Public Procurement and Disposal Authority  \n\\| \\| LLG Lower Local Governments \n\\| \n)  \nLR Local Revenue  \n\\|  \n.  \nMDAs  \nMinistries, Departments and Agencies  \n\\_  \nMoES  \nMinistry of Education  \n\\| MoFPED  \nMinistry of Finance, Planning and Economic Development  \n\\| \nMoGLSD  \nMinistry of Gender, Labour and Social Development \nMoLG \n\\| Ministry of Local Government \nMoPS  \nMinistry of Public Service", "metadata": {"headings": [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}, [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}]], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| NAA", "metadata": {"headings": [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "National Audit Act  \nNTR \\| Non-Tax Revenue  \n\u2014 OAG \n\\|  \nOffice of the Auditor General \\|  \nPBS  \nProgram Budgeting System  \n\\| \n.  \nPCA  \nPayroll Consults Africa  \n\\|  \n\\| PDMS Payroll Deduction Management System \nPDU \n\\| Procurement & Disposal Unit PFMA  \nPublic Finance Management Act \\|  \nPFMR \n\\| Public Finance Management Regulations  \n\\|  \n\\|  \nPPDA  \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}, [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}], [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}], [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}], [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}], [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}]], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury  \nTSA Treasury Single Account \\| ; TSSA  \nTreasury Sub Single Account  \n\\|  \nBAD \\|  \n7  \n-  \nUganda Banker's Association  \n: \n: REPORT OF THE AUDITOR GENERAL  \nane  \noe  \nON THE FINANCIAL STATEMENTS OF BUNDIBUGYO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Bundibugyo District Local Government, which comprise the Statement of Financial Position as at 30\u00b0\" 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 Bundibugyo 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": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Bundinbugyo 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 Bundibugyo District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nT have fulfilled my ethical responsibilities in accordance with the other requirements and the TESBA 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 \u2018the funds will: be spent on in order to deliver 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 Bundibugyo 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 the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Bundibugyo District Local Government had an approved budget of UGX.48,323,400,055 out of which UGX. 46,872,334,339 was warranted as shown below; \nWarrants % age of", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}]], "page": 4, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.", "metadata": {"headings": [{"headings_0": {"content": "UGX.", "page": 5, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e 28,845,093,907 28,798,063,906 99.84% \\_\\_\\|Recurrent (Non-wage) 12,088,628,770 10,066,338,655 \\|e3% [3 Development 8,389,677,378 8,007,932,378 95%", "metadata": {"headings": [{"headings_0": {"content": "UGX.", "page": 5, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| =| 323,400,055", "metadata": {"headings": [{"headings_0": {"content": "| =| 323,400,055", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX.", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46,872,334,939", "metadata": {"headings": [{"headings_0": {"content": "46,872,334,939", "page": 5, "level": 1}}, {"headings_1": {"content": "| =| 323,400,055", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[95%", "metadata": {"headings": [{"headings_0": {"content": "[95%", "page": 5, "level": 1}}, {"headings_1": {"content": "46,872,334,939", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.46,872,334,939, I reviewed expenditure on activities/outputs worth UGX. 37,823,898,004 (80.7%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "[95%", "page": 5, "level": 1}}, {"headings_1": {"content": "46,872,334,939", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo 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": "[95%", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details Actual Cumulative Cumulative expenditure Actual %age out (UGX) expenditure of total warrants  \n\\| Wage Expenditure SSeS  \n2 PDM Expenditure audited  \nnn Micro-Scale \u2014 Irrigation \u2014", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "[95%", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~~ 28,129,940,062 \\| 60.01%", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "28,129,940,062", "metadata": {"headings": [{"headings_0": {"content": "28,129,940,062", "page": 5, "level": 8}}, {"headings_1": {"content": "Program", "page": 5, "level": 3}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "130,000,000 28,259,940,062 60.29% 28,653,040,249 61.13% z", "metadata": {"headings": [{"headings_0": {"content": "28,129,940,062", "page": 5, "level": 8}}, {"headings_1": {"content": "Program", "page": 5, "level": 3}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "303,100,187", "metadata": {"headings": [{"headings_0": {"content": "303,100,187", "page": 5, "level": 8}}, {"headings_1": {"content": "28,129,940,062", "page": 5, "level": 8}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ": \nUgIFT 3,113,830,392 31,766,870,641 67.77% Water Deve ent  \n3?,435,932,130 69.20% \nBelow are my findings from the performance: of-revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review,", "metadata": {"headings": [{"headings_0": {"content": "303,100,187", "page": 5, "level": 8}}, {"headings_1": {"content": "28,129,940,062", "page": 5, "level": 8}}, [{"headings_0": {"content": "303,100,187", "page": 5, "level": 8}}, {"headings_1": {"content": "28,129,940,062", "page": 5, "level": 8}}], [{"headings_0": {"content": "303,100,187", "page": 5, "level": 8}}, {"headings_1": {"content": "28,129,940,062", "page": 5, "level": 8}}]], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[Nol Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "303,100,187", "page": 5, "level": 8}}], "page": 6, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.1) Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG to collect local The", "metadata": {"headings": [{"headings_0": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "303,100,187", "page": 5, "level": 8}}], "page": 6, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 8}}, {"headings_1": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}], "page": 6, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "revenue of UGX.450, 000,000 however; by the end of the year, Officer  \nshould only UGX.209, 671,060 had been collected representing 47% increase efforts performance. The summary is in the table below and the details towards  \nthe are in appendix 1(a).  \nsensitization of citizens on the Approved Actual  \nimportance of taxes budget Collections  \nin service delivery, so as change their Revenues  \nmind sets and Revenues increase collections. \nRevenue \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nPurpose of Budget  \nthe un- Amount implemented  \nactivities  \nTransfer of Implementation Improvement 210,328,940 local revenue of lower local in service  \nto lower government delivery of  \nlocal activities which citizens  \ngovernments are based on  \nlocal revenue  \ncollected  \nInspection Inspection of Ensure value 15,000,000 and  \ndistrict projects for money in  \nMonitoring being the district  \nimplemented projects being  \nimplemented  \nFinance and support activities Improve  \n15,000,000 Accounting of administration service  \nfinance and delivery and  \n,  \ncouncil  \nimplementatio  \nn of planned  \nactivities.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 8}}, {"headings_1": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 6, "level": 8}}, {"headings_1": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 6, "level": 8}}, {"headings_1": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 6, "level": 8}}, {"headings_1": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}]], "page": 6, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 8}}], "page": 7, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Observation  \nbudgeted funds are Programme Approved Warrants % warranted. In budget funding addition, revoted funds \nshould Human Capital \n35.38 34.85 99% always be released Development  \nby MoFPED in the Public ; Sector 3.24 3.09 95% the first Quarter of Tansinrgalten  \nfinancial year to 0 \nImplementation ongoing going projects. projects Agro- 2.73 251\\| 92% Industrialization  \nIntegrated 1.38 1.38 100%", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 8}}]], "page": 7, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "transport", "metadata": {"headings": [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], "page": 7, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "infrastructure and services \nSecuri  \nNatural 1.02 1.01 99% Resources,  \nEnvironment,  \nClimate Change,  \nLand And Water  \nCommunity 0.53 0.34 64% mobilization and  \nmindset change  \nHuman Capital 35.38 34.85 99% Development  \n48.32 46.87 97% \nThe UGX.1.45Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgram Amount Activities not Purpose of the me not implemented unimplemente warranted d activity \nHuman Salary Delayed Capital \nadjustments in implementation Developme wage for of salary \nObservation-  \nnen Developme Quarterly For improving ;  \nnt Plan  \nBudget desk efficiency in Implement meetings revenue ation  \nadministration. One meeting was not held as a result fewer citizens were consulted.  \nAgro- Salary Delayed ;  \nIndustrializ adjustments in implementation ation wage of salary enhancements Implementatio affects morale of n of micro- staff.  \nscale irrigation  \ndemonstration Delayed delivery sites in the of services to district the farmers who have already made their co-", "metadata": {"headings": [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}, [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}]], "page": 7, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], "page": 8, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "contributions under the Micro- scale irrigation \nNatural  \n: Community One follow up Resources, mobilization, visit not done. Environme  \nsensitization  \nnt, Climate  \nand follow up  \nChange,  \nvisits  \nLand And  \nWater \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nConstruction of Health Centres at Tombwe HC III and Kyondo HCIII  \nImproving efficiency in revenue administration.  \nFollow up and inspection of on-going construction projects at the District.  \nPayment of salary arrears for scientist civil workers. \nNo\\| Observation\": \" Recommendation +: ~~~: \nProgramme Approved Warrants % budget  \nfundi \nng Human Capital Development 687,384,000 536,974,633 \nThe UGX.150,409,367 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all;", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}, [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}]], "page": 8, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ei Programme", "metadata": {"headings": [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], "page": 9, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Activities not Purpose of the implemented unimplemente d activity \nHuman Capital Sensitization To reduce on Development 9,367 activities on Infant mortality Malaria and and malaria other related deaths. immunization  \nactivities.  \nI 3 N \nAs a result of failure to warrant the budgeted funds, the District could not implement the following;  \n\u00b0 Sensitization activities on Malaria and other immunization activities. \nThe Accounting Officer explained that they will continue engagements with all concerned parties such as the Development partners and MoFPED to ensure that all budgeted funds are received, \nUtilization of Warrants The Accounting Out of the total warrants of UGX.46.87Bn availed during the year, Officer  \nshould UGX.43.34Bn was utilized by the district resulting in un-utilized ensure that all warrants of UGX.3.5Bn representing utilization of 93% as shown warranted  \nfunds in the table below;  \nare utilised in accordance with Programme Warrants Utilised % the approved warrants utilisation budget.  \n34,85 31.54 90% The can be done by Human Capital \nObservation---- mobilization and mind \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 \nProgram Warrants Activities Reason for me not affected by the the Utilized under utilization underutilizat ion of warrants Human  \nSalary adjustments Delayed Capital  \nin wage and a release of Developme supplementary for funds  \nnt pension and gratuity. \nImplementation of capital projects in the district under the  \nUGIFT program \nDevelopme  \nSalary adjustments Late release nt Plan  \nin wage and a of funds Implement  \nsupplementary for hence causing ation pension and inability to gratuity. process the payments and implement the projects in a timely manner Integrated  \nSalary adjustments Late release transport  \nin wage and a of funds infrastruct  \nsupplementary for hence causes ure and  \npension and inability to services gratuity. process the payments. \nAs a result of failure to utilize warrants will affect;  \nThe construction of Seed  \nschool and the \nRecommendation \\|--- ----:", "metadata": {"headings": [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}, [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}]], "page": 9, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fully.", "metadata": {"headings": [{"headings_0": {"content": "fully.", "page": 10, "level": 8}}, {"headings_1": {"content": "ei Programme", "page": 9, "level": 1}}], "page": 10, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No\\| Observation: \"~~\":  \nRecommendation  \n\u201c = \u00b0 Part A of the performance contract for Accounting Officers the objective of  \noutlines the core performance requirements against which their ensuring that all performance should be assessed in regard to achievement of activities  \nhave  \nplanned results. This requires the Accounting Officer to be appropriate  \nassessed on the extent to which annual key performance performance  \nindicators and targets are achieved for key projects and/or indicators  \nand  \nprograms.", "metadata": {"headings": [{"headings_0": {"content": "fully.", "page": 10, "level": 8}}, {"headings_1": {"content": "ei Programme", "page": 9, "level": 1}}], "page": 11, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "targets.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], "page": 11, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the approved work plan and sampled 6 outputs with a total of 39 activities. I noted the following; \ne 4 outputs with 28 activities had clear performance indicators and targets.  \n\u00a9 2 outputs with 11 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 1 (b) \nCategory] No. oO No. of No of of Activities activities outputs sampled with without clear  \nclear performa performan nce  \nce  \nindicator indicators s and and targets \nquantified Total \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 explained that the non-quantification of some outputs was due to system gaps in PBS, which was later observed by the National Planning Authority across the country and they invited select district Planners on how to align out puts in the system. \nObservation \nRecommendation \nCategor \nNo of No. of No of No of Expend money. y of activi Activiti activities activities iture  \noutputs ties es fully partially not Amoun  \nin the implem impleme impleme t (UGX)  \noutpu ented nted nted \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}, [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}]], "page": 11, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. 1\\. Construction works at Kabango Seed Secondary School, Upgrade of HC II's to HC III\u2019s at Buhanda HC II, Mirambi HC II, Busunga HC II, Bundimulangya HC II, and Tombwe HC II among others.  \n2a di Procurement of medical equipment for the HC\u2019s of Tombwe HCII, Bundimulangya HC II, Kyondo HC II, and Buhanda HC II.\n2. 3.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], "page": 12, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Construction of Kyondo HC II to HC III was not implemented at all.  \nRefer to Appendix 1C (i)and 1C (ii) for details \nThe Accounting Officer explained that the outputs that remained un implemented were under mainly UGFIT and most were delayed by the procurement process which was hybrid based managed by the MOH with one contractor managing many contracts at ago. Poor inter district Road network access also made some construction sites inaccessible there by affecting the planned constructions. \nThe funds for the activities were swept back to the centre and \n1.7.1 Service delivery under URF", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}, [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}]], "page": 12, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "exe", "metadata": {"headings": [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], "page": 13, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled three (3) out of seven (7) activities with a total  \nof UGX.353, 917,000. The significant findings are provided in the table below. \nActivity Source Total Pictorial Summary Audit Manage details of funds expendi evidence of findings conclusi ment ture (Time, on Respons (UGX) Quality, e Quantity,  \nCost and  \nFunctionali  \nty) \nInteg Kayenje- 60,600,0 \u00a9 Bushy Bushy rated Busengerwa  \n00  \nTrans Road 4kms  \nport  \nInfras \nroad due to road as a absence of Road result of road gangs. works heavy  \ne Road executed rains and tructu works as flooding, re \nexecuted planned as well as And as absence Servi planned. of road ces \ne One line of  \nworkers culvert  \nwhose was \ncontract installed.  \nexpired and not renewed due to inadequat e  \nfunding. Busaru GOU eBushy Road Planned Market-  \nroads due to works  \nscope of Rwabatwa  \nabsence of executed works Road  \nroad gangs. as was 8kms  \n\u00b0 Thr planned complete ee lines of but  \nd. Bushy culverts bushes road as a installed. need to result of \u00b0 On be heavy e culvert trimmed. rains and blocked on flooding, Ngite Bridge  \nas well as due to absence heavy of road rainfall.  \nworkers \nActivity Total Pictorial Summary -Manage details  \nexpendi evidence of findings conclusi ment ture (Time, Respons (UGX) Quality, e Quantity,  \nCost and \nFunctionali ty) \nunblocke d. \nBusaru  \ne Gullies The Bushy Cocoa-  \nnoted in quality of roadasa Bundikuyali  \nthe road the road result of Road  \ndue to was not heavy 6kms  \nheavy satisfacto rains and rainfall ry given flooding, and that as well as \nfloods. cracks absence \ne Bushy were of road road due already workers to absence developin whose of road g in contract gangs. sections expired of the and not \nroad  \nrenewed \ndue to inadequat e", "metadata": {"headings": [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}, [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}]], "page": 13, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], "page": 14, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the bushy roads were as result of heavy rains and flooding, as well as absence of road workers whose contracts expired and not renewed due to inadequate funding \nRecommendation \nThe Accounting Officer should ensure that there is regular maintenance of the district roads so as not to disrupt movement of people which could affect service delivery. \n1.7.2 The service delivery under focus areas  \nI sampled fifteen (15) out of forty (40) activities in Four (4) focus areas with a total expenditure of UGX. 6, 574,762,889 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided \nschedule. ~ \nConstruction and upgrade of Kyondo HC II to HC III- MOH-UgIFT/ Works/2021- 22/00013/13-28- Start Date- 07/06/2022.  \nContract Duration - 8 months.- Contractor has not done any work on the site despite more than 12 months since contract signature. \nConstruction and upgrade of Buhanda HC II to HC III- HC III-  \nMOH-UgIFT/ Works/2021-22/00013/13-  \n28- Start Date- 07/06/2022. Contract Duration - 8 months. Construction has only progressed up to 30%. Yet contract time is over 100% \nWater  \nGravity water flow schemes  \nEnsure that all water user Development  \nconstructed in several sub  \ncommittees are functional grant  \ncounties, however the water  \nEnsure that the recommended user committees are not \nnumber of water sources are functional.  \ntested.  \nAlthough the guideline Sensitize the public on requires 20% of the existing  \nmaintaining water quality at water sources to be tested,  \nthe existing water sources. only 15% of existing water Encourage the public to sources were tested.  \nalways boil water for drinking. Only 26% of water sources  \ntested were found to be  \nsuitable for human  \nconsumption. \nImplications \nThis could result in to poor maintenance and\\_ utilization of the boreholes which can affect there functionality and", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}, [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}]], "page": 14, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "durability.", "metadata": {"headings": [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], "page": 15, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The General population could be exposed to water borne diseases such as typhoid. \n2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \nIn a letter to the Auditor General 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; \nBundibugyo DLG had a wage budget of UGX.28, 845,093,907, out of which UGX. 28,129,940,062 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nObservation \nUtilization of the Wage Budget  \nThe Accounting The DLG had an approved wage budget of UGX. Officer should liaise 24,760,914,432, and obtained supplementary funding of with the MOFPED UGX4, 084,179,475 resulting into a revised wage budget of to ensure timely UGX. 28,845,093,907. UGX.28, 798,063,906 (99.8%) was \\| release of funds. warranted resulting into unwarranted funds of UGX.47,  \n030,001 (0.2%). \nOut of the total warrants, UGX. 28,129,940,062 was utilized by the District resulting in un-utilized warrants of UGX. 668,123,844 representing utilization of 97.7% as summarized in the table below and details in Appendix 1 (d); \nUnspent Balance \nUGX. Bn \nBn \nwhich 2,072 (98%) were \u201cfully\u201d verified, 15 (0.8%) not ensure that the verified, and 25 (1.2%) did not show up.  \nstaff payroll is In addition, 01 individual had not accessed the payroll by end reconciled  \nand of June, 2023. This was captured as new records in my updated regularly determination of the District wage bill.  \nso as to avoid", "metadata": {"headings": [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}, [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}]], "page": 15, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payments", "metadata": {"headings": [{"headings_0": {"content": "payments", "page": 17, "level": 8}}, {"headings_1": {"content": "durability.", "page": 15, "level": 6}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to The summary of the validation exercise is shown in the table departed staff.", "metadata": {"headings": [{"headings_0": {"content": "payments", "page": 17, "level": 8}}, {"headings_1": {"content": "durability.", "page": 15, "level": 6}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 17, "level": 8}}, {"headings_1": {"content": "payments", "page": 17, "level": 8}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details Annual base", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 17, "level": 8}}, {"headings_1": {"content": "payments", "page": 17, "level": 8}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 17, "level": 6}}, {"headings_1": {"content": "below;", "page": 17, "level": 8}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201cNumber of staff as per the payroll \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 17, "level": 6}}, {"headings_1": {"content": "below;", "page": 17, "level": 8}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,604,744,036", "metadata": {"headings": [{"headings_0": {"content": "25,604,744,036", "page": 17, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 6}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\" \nJune 2023  \nValidated as follows; \na Total number of staff verified 2,072 25,175,794,196 complete/fully verified) (A  \nPartially verified (individuals whose  \ninformation availed at the physical  \nverification did not fulfil all the  \nrequirements) (B,  \nNot verified (appeared for", "metadata": {"headings": [{"headings_0": {"content": "25,604,744,036", "page": 17, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 6}}, [{"headings_0": {"content": "25,604,744,036", "page": 17, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 6}}], [{"headings_0": {"content": "25,604,744,036", "page": 17, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 6}}]], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lu", "metadata": {"headings": [{"headings_0": {"content": "Lu", "page": 17, "level": 1}}, {"headings_1": {"content": "25,604,744,036", "page": 17, "level": 3}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BR 190,200", "metadata": {"headings": [{"headings_0": {"content": "BR 190,200", "page": 17, "level": 3}}, {"headings_1": {"content": "Lu", "page": 17, "level": 1}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201cTPPS/HCM system", "metadata": {"headings": [{"headings_0": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}, {"headings_1": {"content": "BR 190,200", "page": 17, "level": 3}}], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eee  \nwee  \nand also ensure a) A total of 14 employees were not paid salary amounting that", "metadata": {"headings": [{"headings_0": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}, {"headings_1": {"content": "BR 190,200", "page": 17, "level": 3}}], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regular", "metadata": {"headings": [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to UGX. 40,750,843 in the period under review leading to reconciliations on arrears \nthe payroll system are done to avoid b) Over-remittance of UGX. 6,682,534 and under-remittance the over or under of UGX.33,471,727 of statutory deductions were made by remittances  \nof the entity during the period.  \ndeductions. \nc) Over-remittance of UGX, 11,857,760 and under- remittance of UGX.21,831,105 of non-statutory deductions were made by the entity during the period. \nThe Accounting Officer explained that:  \n-.  \no The salary arrears had been submitted to the Ministry of Finance, Planning and Economic Development, verified and payments had been processed in August, 2023. \nFurther reconciliation of remittances will be done to  \nconfirm under and overremmitances. In case of under  \nremittance payment of accrued arrears will be made and  \na reconciliation with the concerned bodies will be mad in  \ncase of over remittance  \n2.5 Delayed deletion of employees from the payroll  \nThe Accounting I noted that UGX.12, 385,480 was paid to 11 staff who had Officer  \nshould either been retired, transferred, absconded or died. These ensure", "metadata": {"headings": [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}, [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}]], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regular", "metadata": {"headings": [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "resulted into financial loss to government.  \nreconciliation and update of the The Accounting Officer acknowledged the anomaly and payroll to avoid a explained that for some staff these funds had already been re-occurrence  \nof recovered and pledged to recover the remaining funds from such incidences. the pension and gratuity.  \nThe Accounting Officer should initiate a process of deleting these names on the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of \ninstitutions while the staff structure for health facilities- issued by Ministry of Health was not incorporated into the district approved structure. \nRelatedly, District had not updated the staff list with 282 of validated/ verified employees missing from the staff list. \nThe Accounting Officer explained that the under staffing was due to inadequate wage provided, however, planned engagements with the Ministry of Finance and Ministry of Public Service have been made for additional wage to fill the vacant positions after this verification exercise. \nRegarding the lack of an approved structure, he explained that he had engaged Ministries of Education and Public service to provide a staff structure for all educational institutions under the District. \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; \n3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS)  \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}, [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}]], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], "page": 20, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], "page": 20, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], "page": 20, "document_name": "Bundinbugyo 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 \nGrant a er  \n(traditional Reconstruction of Ndugutu 1  \n1 component) Gravity Flow Scheme  \nPhase III  \nPiped Water Design of Piped Water GFS 1  \n1 Sub-Grant  \nOF Rwabatwa and Sindila \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": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 20, "level": 1}}], "page": 21, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations  \nI noted the following areas where management had commendable performance;  \no The program received all its budgeted funding of ugx.669, 061,489 and absorbed it 100% on planned program activities.  \no The Accounting Officer complied with the allocations of grant expenditure by the required categories and percentages for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub-grant (PWSG) (UgIFT", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 20, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 20, "level": 1}}]], "page": 21, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component).", "metadata": {"headings": [{"headings_0": {"content": "component).", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 21, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o All projects implemented under the Grant were in conformity with the five-year development plan of the district and no funds were spent on ineligible projects. All project designs were also approved by the MoWE.  \nThere was fairness in the distribution of projects implemented under the grant across e  \nthe district and special consideration was given to seed schools and health centres.  \no The Quality of materials used in the construction of projects under the grant were found to in compliance with the grant guidelines.  \ne There was no mischarge of expenditure under the grant.  \nAll planned projects under the Grant were fully implemented during the period under e  \nreview and were fully functional.  \n\u00b0 All projects implemented under the grant during the period under review were fully recorded in the asset register.  \ne There was timely preparation and submission of quarterly monitoring reports to the MoWE.  \ne During inspection, I noted that all the seven (07) projects sampled were fully", "metadata": {"headings": [{"headings_0": {"content": "component).", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 21, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "functional.", "metadata": {"headings": [{"headings_0": {"content": "functional.", "page": 21, "level": 6}}, {"headings_1": {"content": "component).", "page": 21, "level": 1}}], "page": 21, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "functional.", "page": 21, "level": 6}}, {"headings_1": {"content": "component).", "page": 21, "level": 1}}], "page": 22, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 22, "level": 1}}, {"headings_1": {"content": "functional.", "page": 21, "level": 6}}], "page": 22, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer attributed the delayed procurements to the delayed release of funds. \nRecommendation  \nThe Accounting Officer should abide by the issued guidelines by ensuring that the procurement process is commenced early enough so as to achieve timely", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 22, "level": 1}}, {"headings_1": {"content": "functional.", "page": 21, "level": 6}}, [{"headings_0": {"content": "delivery.", "page": 22, "level": 1}}, {"headings_1": {"content": "functional.", "page": 21, "level": 6}}]], "page": 22, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], "page": 22, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.1.2.2 Low bidder Competition  \nThe PPDA Act encourages fair competition by having many bidders and maintaining open communication to all bidders. \nRegulation 43 (3) of LGPPDA of 2006 requires that all procurements and disposals should be conducted in a manner that maximizes competition and achieves value for monies irrespective of the method of procurement used or nature of works, services or supplies to be procured.  \nI noted in one of the sampled procurement worth UGX. 149,350,830 detailed in the table below lacked evidence of competition by bidders as the District failed to attract the minimum three bidders as required by the law. \nComment Bund505/Wrks/2022- Design of Asense 149,350,830 Only 2 companies 23/00048 Rwabatwa Services \nappear on record Gravity Flow Limited \nof issue of bids. Scheme in \nThe law requires Ndugutu and \nat least 3 to be Mirambi Sub \ninvited i.e Akled Counties and Research upgrade of \nInstitute and Sindila Asense Services Gravity Flow Limited Scheme \nHaving a limited number of bidders participating in the procurement process denied the District the opportunity of selecting from a wide range of bidders thus limiting \nRecommendation  \nThe Accounting Officer should ensure competition and get appropriate service providers by sticking to the procurement regulations on bidding procedures and encouraging full participation from potential service providers so as to promote transparency and competition. \n3.1.2.3  \nReview of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that;  \nDLGs should test at least 20% of the already existing water sources across the e  \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \ne Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}, [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 23, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}], "page": 23, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the implementation of the Grant activities and noted the following; \nA review of reports submitted to MWE revealed that only 31 out of 207 (15%) of oe  \nthe existing water sources were tested, and all the twenty-three 23 (100%) of the new sources were tested. Details in the table below; \nCategory Number of Percent Number Percentag Percent Percentage water age tested e actually age of tested sources required unteste water to be d sources tested suitable for (a) (a-b) human", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 23, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 23, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 23, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}]], "page": 23, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "consumptio", "metadata": {"headings": [{"headings_0": {"content": "consumptio", "page": 23, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 1}}], "page": 23, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "projects  \n2 New 23 100 23 100% 0 100% projects  \n\\| ToTAL \\|230 CT \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be tinsnitable far human consumption pose a direct health risk to the local population. \nThe Accounting Officer attributed that to-the-mind-set-of the community towards government projects.", "metadata": {"headings": [{"headings_0": {"content": "consumptio", "page": 23, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 1}}, [{"headings_0": {"content": "consumptio", "page": 23, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 1}}], [{"headings_0": {"content": "consumptio", "page": 23, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "consumptio", "page": 23, "level": 6}}], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should embark on mind set trainings to ensure that water user committees are re-instated to protect the strings and taps from being vandalized and promote hygiene. \nOf the 54 tests carried out, only 26 (48%) of the water sources were found to oe  \nbe suitable for human consumption. Refer to the table below and details in appendix 2c. \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer attributed that to inadequate funds which are insufficient to support water testing activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "consumptio", "page": 23, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "consumptio", "page": 23, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "consumptio", "page": 23, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "consumptio", "page": 23, "level": 6}}]], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all water sources are tested and recommend the Community accordingly. \n3.2 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 UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nBundibugyo District received UGX. 5,815,518,741 (100%) out of UGX: 5,815,518,741 budgeted to implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Actual \nUpgrading of Tombwe HC II to HC III \nI designed audit procedures to determine\u2018 whether\u2018 UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations  \nI noted the following areas where management had commendable performance;  \no All activities implemented during the period under review were included in the annual workplan and budget of the district.  \no All planned investments implemented at the district had a no-objection clearance from the MoH as required by the program guidelines. \n3.2.2 Areas of Improvement  \nI noted the following areas where the district needs improvement; \n3.2.2.1 Planning and Budget Performance  \n3.2.2.1.1 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 and maintenance. \nI noted that the District allocated 82% to the Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX. 691,044,050 (22%) while replacement of small medical equipment and medical furniture was under allocated by UGX.60, 679,317(2%) and no allocation to repair of medical equipment as detailed in the table below; \nMain Threshold Actual %age Approved Variance Audit Expenditure as per the budget Budget  \nremark guidelines allocation \nUnder allocation \nReplacement Maximum 569,685,417 2% Under of small 20%  \nallocation medical  \nequipment \nProvision of", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}, [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}]], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "auxiliary", "metadata": {"headings": [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "structures for support services \nTotal \nIrregular budget allocations affect effective provision of health services.  \nThe Accounting Officer explained that the under budgeting for the repair and replacement of medical equipment was because there were severe infrastructural gaps which needed to be addressed first. However, going forward technicians have been engaged and request to assess all the medical equipment to enable effective planning for the next Financial Year. \nRecommendation  \nThe Accounting Officer should ensure the proper allocation of grant funds as required by the guidelines.  \n3.2.2.1.2 Funding and Absorption \nOut of the approved budget of UGX.5,815,518,741, the district received all the budgeted UGX. 5,815,518,741 (100%); However out of the received funds, UGX, 3,113,830,392(54%) was spent, leaving UGX. 2,701,688,349 unutilized. Details in the table below; \nDetaiis Approved Warrants/ Expenditure Under Under Release (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}, [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}], [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}], [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}], [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}], [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}]], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 26, "level": 8}}, {"headings_1": {"content": "auxiliary", "page": 26, "level": 2}}], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "er \\| D=(A- ee", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 26, "level": 8}}, {"headings_1": {"content": "auxiliary", "page": 26, "level": 2}}], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(B-C)", "metadata": {"headings": [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital 5,659,004,3 5,659,004,362 2,957,316,013 2,701,688,349 developme 62  \nnt  \n156,514,379 156,514,379 156,514,379 \\|o Total 5,815,518,7 5,815,518,7 3,113,830,3 2,701,688,3 41 41 92 49 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \nRecommendation  \n\u201d \nThe Accounting Officer should increase on the monitoring of the contractors with a view of implementing the contract clauses relating to non-performance of the contractor. He should report the issue of difficult terrain for Kyondo HCII to the relevant Authorities so that the rates can be revisited. MoFPED should ensure timely release of project funds to the Entities. \n3.2.2.2 Implementation of UGIFT Activities \n3.2.2.2.1UGIFT Projects implemented on untitled Land  \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district did not have land titles for UGIFT project worth UGX2,632,735,170 implemented as shown in the table below; \nProject Land Land size Contract Payments Location", "metadata": {"headings": [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}, [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}]], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Construction Of", "metadata": {"headings": [{"headings_0": {"content": "Construction Of", "page": 27, "level": 3}}, {"headings_1": {"content": "(B-C)", "page": 26, "level": 8}}], "page": 27, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kabango Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "Construction Of", "page": 27, "level": 3}}, {"headings_1": {"content": "(B-C)", "page": 26, "level": 8}}], "page": 27, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(acres)", "metadata": {"headings": [{"headings_0": {"content": "(acres)", "page": 27, "level": 8}}, {"headings_1": {"content": "Construction Of", "page": 27, "level": 3}}], "page": 27, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b02,632,735,170 | 526,547,034", "metadata": {"headings": [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}], "page": 27, "document_name": "Bundinbugyo 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. In addition, intended education/Health service delivery will not be achieved. \nThe Accounting Officer explained that the land was donated by the community and there is an agreement to that effect. The process of titling the land is also underway. \nRecommendation \nThe Accounting Officer should ensure that the MOU is formalized and the titles processed as well. \n3.2.2.3 Project Implementation (current year 2022/23)  \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the", "metadata": {"headings": [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}, [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}], [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}], [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}], [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}]], "page": 27, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "43]2M. pue yd pue Pal e uolonJysuoD Ayeuejsqns INS Joyem Jo} \u2019suoejjejsul Bu\u0131puad ay} \u2019'suoejjejsui uo Aew SIUEW.IOHDI \"pa1ldx3 Buipuad ay} ayy", "metadata": {"headings": [{"headings_0": {"content": "43]2M. pue yd pue Pal e uolonJysuoD Ayeuejsqns INS Joyem Jo} \u2019suoejjejsul Bu\u0131puad ay} \u2019'suoejjejsui uo Aew SIUEW.IOHDI \"pa1ldx3 Buipuad ay} ayy", "page": 28, "level": 5}}, {"headings_1": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yeos st \"ysl \"ajoldwon Janamoy uonejjejsu! Jojemulie! \"Sunsan\u0131ey [831199519 sbunuied 'Sunured Jo Buiquun|d", "metadata": {"headings": [{"headings_0": {"content": "yeos st \"ysl \"ajoldwon Janamoy uonejjejsu! Jojemulie! \"Sunsan\u0131ey [831199519 sbunuied 'Sunured Jo Buiquun|d", "page": 28, "level": 1}}, {"headings_1": {"content": "43]2M. pue yd pue Pal e uolonJysuoD Ayeuejsqns INS Joyem Jo} \u2019suoejjejsul Bu\u0131puad ay} \u2019'suoejjejsui uo Aew SIUEW.IOHDI \"pa1ldx3 Buipuad ay} ayy", "page": 28, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "salllIND3S Jo jo Burgund 'suonejjejsu Salqunoes \"pal\u0131dxa \nuo UIST \u2018\u20aczoz SDURLUOLIag \u2018syue\\} uado WDIyUM Aayes Burpuad sue\\}", "metadata": {"headings": [{"headings_0": {"content": "yeos st \"ysl \"ajoldwon Janamoy uonejjejsu! Jojemulie! \"Sunsan\u0131ey [831199519 sbunuied 'Sunured Jo Buiquun|d", "page": 28, "level": 1}}, {"headings_1": {"content": "43]2M. pue yd pue Pal e uolonJysuoD Ayeuejsqns INS Joyem Jo} \u2019suoejjejsul Bu\u0131puad ay} \u2019'suoejjejsui uo Aew SIUEW.IOHDI \"pa1ldx3 Buipuad ay} ayy", "page": 28, "level": 5}}, [{"headings_0": {"content": "yeos st \"ysl \"ajoldwon Janamoy uonejjejsu! Jojemulie! \"Sunsan\u0131ey [831199519 sbunuied 'Sunured Jo Buiquun|d", "page": 28, "level": 1}}, {"headings_1": {"content": "43]2M. pue yd pue Pal e uolonJysuoD Ayeuejsqns INS Joyem Jo} \u2019suoejjejsul Bu\u0131puad ay} \u2019'suoejjejsui uo Aew SIUEW.IOHDI \"pa1ldx3 Buipuad ay} ayy", "page": 28, "level": 5}}]], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"SpIsu! Buixy Burxi sBuyeo Buowe \"s194]0 Pe1U0I paudxa \u201eST \"EZOTZ", "metadata": {"headings": [{"headings_0": {"content": "\"SpIsu! Buixy Burxi sBuyeo Buowe \"s194]0 Pe1U0I paudxa \u201eST \"EZOTZ", "page": 28, "level": 2}}, {"headings_1": {"content": "yeos st \"ysl \"ajoldwon Janamoy uonejjejsu! Jojemulie! \"Sunsan\u0131ey [831199519 sbunuied 'Sunured Jo Buiquun|d", "page": 28, "level": 1}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bulxy 'ozze1lo] \u2018Bunuied Buixy Buixl sBul|la Buowe \"s134J0 yequoy pauidxa", "metadata": {"headings": [{"headings_0": {"content": "Bulxy 'ozze1lo] \u2018Bunuied Buixy Buixl sBul|la Buowe \"s134J0 yequoy pauidxa", "page": 28, "level": 3}}, {"headings_1": {"content": "\"SpIsu! Buixy Burxi sBuyeo Buowe \"s194]0 Pe1U0I paudxa \u201eST \"EZOTZ", "page": 28, "level": 2}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "jo ayy si jou Jo pue IS OU) osje 41S au\\} Ae osje", "metadata": {"headings": [{"headings_0": {"content": "Bulxy 'ozze1lo] \u2018Bunuied Buixy Buixl sBul|la Buowe \"s134J0 yequoy pauidxa", "page": 28, "level": 3}}, {"headings_1": {"content": "\"SpIsu! Buixy Burxi sBuyeo Buowe \"s194]0 Pe1U0I paudxa \u201eST \"EZOTZ", "page": 28, "level": 2}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tzoz/zo0/or Ins 'T202/60/0E au} las 'T207/60/0E au} [IS", "metadata": {"headings": [{"headings_0": {"content": "Tzoz/zo0/or Ins 'T202/60/0E au} las 'T207/60/0E au} [IS", "page": 28, "level": 5}}, {"headings_1": {"content": "Bulxy 'ozze1lo] \u2018Bunuied Buixy Buixl sBul|la Buowe \"s134J0 yequoy pauidxa", "page": 28, "level": 3}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yBnoyyv Bu1o\u00df-uO (padejap) yBnoyy st Bulob-uo Yybnouyy st BuloB-uo", "metadata": {"headings": [{"headings_0": {"content": "yBnoyyv Bu1o\u00df-uO (padejap) yBnoyy st Bulob-uo Yybnouyy st BuloB-uo", "page": 28, "level": 1}}, {"headings_1": {"content": "Tzoz/zo0/or Ins 'T202/60/0E au} las 'T207/60/0E au} [IS", "page": 28, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Palo\u0131d y~aloud", "metadata": {"headings": [{"headings_0": {"content": "Palo\u0131d y~aloud", "page": 28, "level": 2}}, {"headings_1": {"content": "yBnoyyv Bu1o\u00df-uO (padejap) yBnoyy st Bulob-uo Yybnouyy st BuloB-uo", "page": 28, "level": 1}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "O02/TO/EZ 02/E0/9z 02/E0/9z Sc 07 1Z IZ", "metadata": {"headings": [{"headings_0": {"content": "Palo\u0131d y~aloud", "page": 28, "level": 2}}, {"headings_1": {"content": "yBnoyyv Bu1o\u00df-uO (padejap) yBnoyy st Bulob-uo Yybnouyy st BuloB-uo", "page": 28, "level": 1}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "790\u20196Z8\u20198E9 #95\u2019r02'6/9 \u00a59S\u2019b02\u20196Z9", "metadata": {"headings": [{"headings_0": {"content": "790\u20196Z8\u20198E9 #95\u2019r02'6/9 \u00a59S\u2019b02\u20196Z9", "page": 28, "level": 5}}, {"headings_1": {"content": "Palo\u0131d y~aloud", "page": 28, "level": 2}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "GUNG JO eA\u00dfejnwipung /SMYM/L4ION 3svg Jo II Il 02/SYM/HOW 071/2000/T202 emgoley", "metadata": {"headings": [{"headings_0": {"content": "790\u20196Z8\u20198E9 #95\u2019r02'6/9 \u00a59S\u2019b02\u20196Z9", "page": 28, "level": 5}}, {"headings_1": {"content": "Palo\u0131d y~aloud", "page": 28, "level": 2}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "metadata": {"headings": [{"headings_0": {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "page": 28, "level": 5}}, {"headings_1": {"content": "790\u20196Z8\u20198E9 #95\u2019r02'6/9 \u00a59S\u2019b02\u20196Z9", "page": 28, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ay) YESH 0\\} IH 02/SYYM/HOW 07/1000/T70Z Aq", "metadata": {"headings": [{"headings_0": {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "page": 28, "level": 5}}, {"headings_1": {"content": "790\u20196Z8\u20198E9 #95\u2019r02'6/9 \u00a59S\u2019b02\u20196Z9", "page": 28, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "metadata": {"headings": [{"headings_0": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}, {"headings_1": {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "page": 28, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ag 3svg IIDH a 9 -07 STL Ag \n0% -HOW -6107 ding aqua", "metadata": {"headings": [{"headings_0": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}, {"headings_1": {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "page": 28, "level": 5}}, [{"headings_0": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}, {"headings_1": {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "page": 28, "level": 5}}]], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IH -07 STL", "metadata": {"headings": [{"headings_0": {"content": "IH -07 STL", "page": 28, "level": 3}}, {"headings_1": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~ AS a result, intended education and health-service delivery was delayed:", "metadata": {"headings": [{"headings_0": {"content": "IH -07 STL", "page": 28, "level": 3}}, {"headings_1": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that;  \ne For the Upgrade of Tombwe and Bundimulagya HCIIs to HCIIIs-The works are at substantial level of completion. The contractors were awarded additional works for construction of a retaining wall and replacing floor screed for the maternity ward with terrazzo respectively.Monitoring has been stepped up to track progress and ensure timely completion of works.  \ne Construction of Kabango Seed Secondary School- works are on going, the contractor has been instructed to update his work schedules and overlap certain activities to catch up with time. The entity has planned for routine monitoring and site meetings to track progress of works.  \ne Construction works on Staff House at Busunga HCII- and a two unit staff house at Mirambi Health Centre III have been rated at 70% and 75% levels of completion respectively. The contractors has been warned against non- completion and to hand over works in two months\u2019 time. Monitoring has been stepped up to track progress and ensure timely completion of works.", "metadata": {"headings": [{"headings_0": {"content": "IH -07 STL", "page": 28, "level": 3}}, {"headings_1": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n3.2.2.4 Status of implementation of UGIFT activities for Financial year 2021/22  \nA review and physical inspection of UGIFT activities partially/not implemented in the financial year 2021/22 revealed the following; Details are in the table below;  \ne Works were incomplete at Buhanda HCII with the contract expired.  \nThe contractor for Kyondo HC II had abandoned the site with no works done. e \nContract \n616,483,602 \n\u2018Intended \na Inspection remarks No work done on site \\| and upgrade of  \n8 months on site  \n(0%). Contractor Kyondo HC II to from abandoned site HC III Start.  \nMOH-UgIFT/  \nThough  \nWorks/2021- not yet", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}]], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22/00013/13-", "metadata": {"headings": [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "started. 28 by M/s \n\u201ctr ugx:226millions for both Buhanda and Kyondo in F/y 2021-", "metadata": {"headings": [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022. No evidence of payment in F/y 2022- 2023.  \n1,233,885,290] \\| n.", "metadata": {"headings": [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 31, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "As a result, intended education and health service delivery was delayed. \nThe Accounting Officer explained that for;  \ne Construction and upgrade of Kyondo HC II to HC III- had not started due to poor road network through the mountainous terrain in Ntoroko District, which affected mobilization of materials. A project management meeting involving the contractor, political and technical team recommended that the contractor relinquishes the site back to the client for further management, which has been done by the contractor. The entity is in processes of procuring a contractor to take up the works. \ne The slow progress on the Construction and upgrade of Buhanda HC II to HC III- was attributed to late mobilisation of works by the contractor and the poor road network during the rainy season. Contractor warned against non-completion and instructed to renew time extension, work program and securities, which was still emphasized during the joint monitoring meeting held in the month of Oct/2023. \nRecommendation \nThe Accounting Officer should follow proper legal channels in cancelling the contract of the construction of Kyondo HCII given that the same contractor was awarded two constructions s of Kyondo and Buhanda. The Accounting Officer should also increase the monitoring and supervision of the contractor. \n3.3 EDUCATION DEVELOPMENT GRANT  \nThe Education Development Grant, formerly School's 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.", "metadata": {"headings": [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 31, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= The district incorporated all the seven (7) Grant activities-into -the~District plans and budgets for the period under review.  \ne The Grant allocations were in compliance with the Grant guidelines.  \n\u00b0 All the budgeted funds of UGX.334,336,135 were recieved and fully absorbed by the district during the period under review.There was no budgeting and expenditure on in-eligible activities.  \ne There was no diversion of grant funds to unplanned activities and all grant expenditure was duly supported and accounted for.There was no misclassification or non-recognition of grant transfers during the period under review.  \ne No procurement irregularities were identified when implementing the grant activities.  \ne There was adequate monitoring of grant activities by the relevant authorities \n3.3.2 Areas of Improvement  \nI noted the following areas where the district needs improvement; \n3.3.2.1 Failure \\_to undertake mitigation measures for Projects/programs\\_with related environmental and social impacts  \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI noted that;  \nOut of the seven (7) Projects/programs implemented under the grant, 3 projects o \nworth UGX. 55,688,775 were not screened for likely environmental and social impacts as per details in appendix 4  \nThere were no environment and social management plans for the three (3) \u00b0", "metadata": {"headings": [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 32, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects/programs", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], "page": 32, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The prescribed mitigation measures for four (4) screened projects were not \u00b0 \nimplemented. For example, there were no sign posts for protecting the environment, children or girls against exploitation. There were no boundaries on the sites for protection of pupils against damage.  \n\u00b0 The screened Projects/programs did not report on the implementation of prescribed mitigation measures. \nConsequently, the environmental and social impacts of the implemented \n3.3.2.2 Failure to include -Particular- Condition of Contract (PCC) clauses in the Procurement Process \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor's responsibilities in terms of mitigating environmental and social risks. \nI noted that all the 7 Projects/programs worth UGX. 319,838,425 which could result in environment and social risks/impacts were signed with Particular condition of contract clauses. However, weaknesses were identified in the implementation and monitoring of the Particular conditions of contract as seen in appendix 4. \nFailure to monitor the Particular Condition of Contract for Projects/programs whose implementation could have social and environmental risks/impacts makes it hard for contractors to mitigate these risks and impacts since they are not compelled by the contract to do so. \nThe Accounting Officer explained that the project supervisors have been cautioned on the same, the heads of departments (project managers) and contractors have been communicated to, to follow-up and ensure adherence to weaknesses identified in the implementation and monitoring of the Particular conditions of contracts.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}, [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}]], "page": 32, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}], "page": 33, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all contract clauses are implemented as they state in the contract. \n3.3.3 Status of Project Implementation/Inspection for service delivery  \nI sampled one (01) activity with a total expenditure of UGX. 175,266,468 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. \nTable showing the extent of service delivery in the EDG \nNo. Programme \\| Activity Total Summary of Audit Management details expenditure findings conclusion Response (UGX)\u2018shs (Time,  \nQuality,  \nQuantity, \nProgramme \\| -Activity - ~-\\| Total  \nSummary of Audit Management details expenditure findings conclusion Response (UGX) \u2018shs (Time,  \nQuality,  \nQuantity,  \nCost and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}]], "page": 33, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 34, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The issue was communicated to the contractor and the rain water tank system has been fixed and functional.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 34, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], "page": 34, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should contact the contractor to ensure that the water tank is properly installed at the school. \n4.4 REVIEW OF BUNDIBUGYO DISTRICT HOSPITAL OPERATIONS  \n4.1 Budget performance  \nThe hospital budgeted to receive UGX.719, 487,696 but received UGX.448, 312,517 resulting in a shortfall of UGX.271,175,179 representing 38% of the approved budget. Out of the total receipts for the financial year of UGX 448,312,517, only UGX.388,904,970 was spent resulting in an unspent balance of UGX. 59,407,547 representing an absorption level of 15 %. \nBudget shortfalls may lead to failure to implement planned activities which negatively impacts on service delivery. \nRecommendation a bes vee ee \nThe Accounting Officer should ensure that the approved and revised budgets are updated in time to give a meaningful review of the performance of the entity.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}]], "page": 34, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.2 Management of Essential Medicines and Health Supplies in Health Facilities Section 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, at the right time, and at the right cost. Furthermore, Section 4 of the National Medical Stores Act 1993 provides that one of the objectives is to secure, safe and efficient storage, administration, distribution and supply of the goods, having regard to national needs and to the special nature of the goods in question in accordance with the national drug policy and the national drug authority.  \nA review of the supply, storage, administration and distribution of EMHS in the Hospital revealed the following; \n(a) Delayed delivery of drugs  \nExamination of stores records revealed delays in the delivery of medicines and sundries to the hospital by National Medical Stores. \nThe Table below refers,  \ndeadline delivered delays \n2022  \n2022 \n2022  \n2023 Cycle3(13\u2122 Nov 2022) 18\" November 2022  \n2022  \n2023 \n2023 \n2023  \nCycle6(3\u2122 May 2023 10\" May 2023  \n16\" June 2023 \n11\u2122 July 2023 \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates.  \nThe Accounting Officer explained that they have already engaged the General Matiager uf Lie Nalivndl Medical Stores Lhrvuyh 4@ cormmunicalion which was recelved on 30th November 2023. \nof the expired drugs could not be ascertained since Management did not provide them and finally there were no budgetary provision for the disposal of the expired drugs. \nExpiry of stocks leads to financial loss and poor service delivery to the public. Poor handling of expired drugs increases the risk of expired drugs mistakenly dispensed to unsuspecting patients or ending up on the open market. \nThe Accounting Officer explained that a room has been designed at the hospital within the stores complex which is external to the area where viable medicines are stored. The expiries are packed in sacks and handled over to the National Medical Stores staff.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}]], "page": 35, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}], "page": 36, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that viable stock and expired stocks are isolated to avoid mix up at the time of dispensing and to immediately withdraw the expired drugs from the store to a designated holding area. \n(c) Stock-Outs and Non-Delivery of Medicines and Medical Supplies  \nAn interview with Management and analysis of stock records revealed that on several occasions the Hospital experienced stock outs of essential drugs and medicines. This can be attributed to delayed supply of drugs from the National Medical Stores resulting into lack of several essential, vital and necessary drugs. Details in appendix 5b. \nDrug stock-outs are not only detrimental to the life of patients who need these drugs but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. \nThe Accounting Officer explained that the disease burden can render some medicines as fast moving commodities which makes them prone to stock outs as a result of a surge of patients. Such medicines include; Anti-malarias like Artemether/Lumafetrine, Artsunate, Intravenous antibiotics like Ceftriaxone, Ampicillin, Metronidazole, Intravenous fluids like Normal Saline. However, the General Manager National Medical Store has been contacted to address the issues raised.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}]], "page": 36, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 36, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure proper planning so as to avoid stock-outs of essential medicines. \n20", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}]], "page": 36, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0 0 3", "metadata": {"headings": [{"headings_0": {"content": "0 0 3", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 37, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "192 \nInadequate staffing results in heavy workloads and exploitation of existing staff, creates job related stress which negatively affects the quality-of-service delivery to the", "metadata": {"headings": [{"headings_0": {"content": "0 0 3", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}, [{"headings_0": {"content": "0 0 3", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}]], "page": 37, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 37, "level": 1}}, {"headings_1": {"content": "0 0 3", "page": 37, "level": 1}}], "page": 37, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the under staffing was due to insufficient wage and ban on recruitment. \nRecommendation  \nThe Accounting Officer should follow up on the recruitment exercise.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 37, "level": 1}}, {"headings_1": {"content": "0 0 3", "page": 37, "level": 1}}, [{"headings_0": {"content": "community.", "page": 37, "level": 1}}, {"headings_1": {"content": "0 0 3", "page": 37, "level": 1}}]], "page": 37, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "members.", "metadata": {"headings": [{"headings_0": {"content": "members.", "page": 42, "level": 6}}, {"headings_1": {"content": "community.", "page": 37, "level": 1}}], "page": 42, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 December BD", "metadata": {"headings": [{"headings_0": {"content": "2 December BD", "page": 43, "level": 1}}, {"headings_1": {"content": "members.", "page": 42, "level": 6}}], "page": 43, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Eee Licino eee", "metadata": {"headings": [{"headings_0": {"content": "Eee Licino eee", "page": 43, "level": 1}}, {"headings_1": {"content": "2 December BD", "page": 43, "level": 1}}], "page": 43, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "po May BD", "metadata": {"headings": [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}], "page": 43, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "scien \\| [Total BO \nLate 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. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \n~: + Societies: Act 2020; and Paragraph 91 of the Parish Development Model;-Guide 2 require that; \ne The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District", "metadata": {"headings": [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}, [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}], [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}], [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}], [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}]], "page": 43, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "metadata": {"headings": [{"headings_0": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, {"headings_1": {"content": "po May BD", "page": 43, "level": 1}}], "page": 44, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Implementation Team.  \ne The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \ne A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \n\u00b0 The Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans.  \ne The Supervisory Board comprised of 3 members to check the efficiency & effectiveness of the Cooperative internal control systems.  \ne The Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \no Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nGovernance Observations Management Response \nParish  \ne The PDCs were fully constituted The Accounting Officer explained Development as per the guideline.  \nthat the guidelines requiring Committees  \ne Did not prepare parish priorities priorities from LLGs were issued in", "metadata": {"headings": [{"headings_0": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, {"headings_1": {"content": "po May BD", "page": 43, "level": 1}}, [{"headings_0": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, {"headings_1": {"content": "po May BD", "page": 43, "level": 1}}], [{"headings_0": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, {"headings_1": {"content": "po May BD", "page": 43, "level": 1}}], [{"headings_0": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, {"headings_1": {"content": "po May BD", "page": 43, "level": 1}}]], "page": 44, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], "page": 44, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and action plans in the prescribed October 2022 after the budgets format showing category, name of and work plans had been passed. priorities, quantity, location and However Sub counties were expected date of implementation. communicated to and encouraged e Funding received of UGX. 250,000 to take up Parish priorities and per quarter was inadequate to action plans in the forthcoming facilitate the activities of the PDC Plans and  \nin the \nFailure to fully constitute-the Core implementation \u201cteam negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have functioning Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer should organise more trainings on the roles and importance of these committees in the implementation of PDM and organise elections for missing committee and sub committees. The Accounting Officer should also engage the relevant authorities for sufficient facilitation of PDCs and SACCO Boards. \n5.2.4 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}]], "page": 44, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The 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 formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the \nsome \nEnforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.2.5 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}]], "page": 45, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], "page": 47, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe 02 beneficiaries in 01 PDM SACCO had non-existent project. Refer Appendix 6 (g)  \nFailure to implement projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that frequent sensitizations of beneficiaries of PRF on proper implementation/utilization of RF through Local Radio talk shows, community meetings monthly meetings for all members will always be emphasized. This will help reduce the implementation challenges identified. \nAppendices \n62 a com aes - \nBudget Performance  \nAppendix 1 (a) \u2014 Performance of Local Revenue \nApproved Actual Variance Reasons for Budget Collections under/over 000 \ncollection  \n1] TarRevenes \\| Ze \nPayable By Individuals 181,478,000 121,506,648 59,971,352 \nWwW  \n27,789,000 20,640,693 7,148,307 fs", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}, [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}]], "page": 47, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Te on", "metadata": {"headings": [{"headings_0": {"content": "Te on", "page": 48, "level": 3}}, {"headings_1": {"content": "following;", "page": 47, "level": 1}}], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Gaming \n7 Miscellaneous and \nOver", "metadata": {"headings": [{"headings_0": {"content": "Te on", "page": 48, "level": 3}}, {"headings_1": {"content": "following;", "page": 47, "level": 1}}, [{"headings_0": {"content": "Te on", "page": 48, "level": 3}}, {"headings_1": {"content": "following;", "page": 47, "level": 1}}], [{"headings_0": {"content": "Te on", "page": 48, "level": 3}}, {"headings_1": {"content": "following;", "page": 47, "level": 1}}]], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "budgeting", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 48, "level": 1}}, {"headings_1": {"content": "Te on", "page": 48, "level": 3}}], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "unidentified taxes-  \nother  \nAgency Fees Over budgeting 30,475,000 9,000,000 21,475,000  \n\\|\\_\\| Total Taxrevenues 251,242,000 154,163,341 97,078,659 \nNon tax revenues \\|  \n[9 Rates 100,000,000 20,427,338 79,572,662  \n[10 ParkngFees[- \\|, sd rele 5/560 361 [5,126,619  \n33 migration \\|  \n4 colectonch \\|  \n\\_ related \\|  \n116 [\u00fccverisemenisj\u00e4l \\|", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 48, "level": 1}}, {"headings_1": {"content": "Te on", "page": 48, "level": 3}}, [{"headings_0": {"content": "budgeting", "page": 48, "level": 1}}, {"headings_1": {"content": "Te on", "page": 48, "level": 3}}]], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "117 and |", "metadata": {"headings": [{"headings_0": {"content": "117 and |", "page": 48, "level": 4}}, {"headings_1": {"content": "budgeting", "page": 48, "level": 1}}], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(18 em", "metadata": {"headings": [{"headings_0": {"content": "(18 em", "page": 48, "level": 4}}, {"headings_1": {"content": "117 and |", "page": 48, "level": 4}}], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[Resistraton feesfo[- \\|. \nOut-put Audit comment budget comment on  \nindicators on targets  \nUGX.Bn  \n\\| Not  \n01-Agro- Not stated indicated 10075  \nIndustrializatio  \n\\| \nFarmer  \n01-Agro- Productivity ivi 0.39  \n10026  \n1 Industrializatio \\| \\| Management Prams [nase [Mi  \n01-Agro- nana [Mewes \\| Industrializatio Fra Cr  \nDistrict", "metadata": {"headings": [{"headings_0": {"content": "(18 em", "page": 48, "level": 4}}, {"headings_1": {"content": "117 and |", "page": 48, "level": 4}}, [{"headings_0": {"content": "(18 em", "page": 48, "level": 4}}, {"headings_1": {"content": "117 and |", "page": 48, "level": 4}}], [{"headings_0": {"content": "(18 em", "page": 48, "level": 4}}, {"headings_1": {"content": "117 and |", "page": 48, "level": 4}}]], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "En)", "metadata": {"headings": [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], "page": 49, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ",  \n09-Integrated  \nUrban and  \na 260002 Community 02 [Bi \\| Infrastructure ne ead a me  \nAnd Services Maintenance - \nAppendix 1 (c): Implementation of planned outputs  \nAppendix 1 (c) (i) Eully implemented out-puts  \nTotal Out-  \nput Total ve Number of expenditu ih fully act\u0131vitt implement a u PIAP-out  \nes in\\| oq Program program activities \n1205010202-  \nBasic  \nRequirements  \nHuman Education and Minimum 320003-Assets and Facilities 334,336 7 7 Capital , Sports standards met Management  \nManagement and skills by schools and  \ntraining  \ninstitutions  \nAgricultur  \nal 010025-Cuffee Pi vuuctivily  \nAqro- P\u0131 udurliu 01041103- \nNo of Number No of  \nOut-put of fully partially activities Sub Budget expendit > that E impleme impleme PIAP-Outs Out-put ure  \nwere not program cn Abed year 200 activities activities Impleme \n1205010202- Basic \n320003- 01- Requirements Assets Education,S and Minimum and ports and standards met Facilities Human skills by schools and Managem Capital training ent Managem \ninstitutions ent \n320021- Population 1203010510- Hospital Health, Hospitals and  \nManagem Safety and HCs  \nent and Managemen rehabilitated/ex  \nSupport  \nt \npanded  \nServices 06010108-  \nImproved water  \n06-", "metadata": {"headings": [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}, [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}]], "page": 49, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "an)", "metadata": {"headings": [{"headings_0": {"content": "an)", "page": 50, "level": 4}}, {"headings_1": {"content": "En)", "page": 49, "level": 2}}], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Natural  \nResource ar INRTERSER 06-  \n03-Water productivity in Planning  \nS,  \na  \nEnvironm Resources eonsumpuve \\_ and  \n\u00bb ent, Managemen Budgetin 669,061 7  \nClimate t \u2014- g  \noy agro- .  \nindustrialization, ER", "metadata": {"headings": [{"headings_0": {"content": "an)", "page": 50, "level": 4}}, {"headings_1": {"content": "En)", "page": 49, "level": 2}}], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "manufacturing,", "metadata": {"headings": [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Water  \nmineral  \ndevelopment).  \n260002- 09040106-  \n09- \nDistrict Community \n,  \nIntegrate 04- Urban  \nd Transport access & feeder and  \nTransport Asset roads Communi 2 1 constructed & 353,917  \nInfrastruc Managemen \nty Access maintained to  \nture And Road facilitate market  \nServices \nMaintena access", "metadata": {"headings": [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}, [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}], [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}], [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}], [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}]], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5536406 28", "metadata": {"headings": [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1 d: Utilization of the Wage Budget \nNatural  \nResources 132,798,168 16,968,908 149,767,076 149,767,076 149,632,737  \nCommunity  \nBased  \n10 Services 191,009,532 191,009,532 191,009,532 188,599,062 2,410,470 \\|  \n47,699,565 4 47,643,156 56,409 Internal \n\\|  \n1 2 Audit 26,029,812 26,029,812 26,029,812 24,264,887 1,764,925 \n13 Indust 38,659,304 38,659,304 38,659,304 28,506,082 10,153,222 Grand  \nTotal  \n24,760,914,432 4,084,179,475 28,845,093,907 28,798,063,906 28,129,940,062 668,123,844 \nImplementation of DRWSDG  \nAppendix 2a: Timeliness of procurements \nPROCUREMEN SUBJECT OF  \nT/ DISPOSAL PROCUREMEN  \nNO. T PROCURE MENT \nPROVIDER ADVERT DATE OF CONTRACT IN USHS DATE AWARD", "metadata": {"headings": [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}, [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}]], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bund505/Wrks/2 Design of Asense 149,350,830 022-23/00048 Rwabatwa Domestic Services  \nGravity Flow Bidding Limited  \nScheme  \nin  \nNdugutu and  \nMirambi Sub  \nCounties and  \nupgrade of  \nSindila Gravity  \nFlow Scheme  \nBund505/Wrks/2 Reconstruction Open Atero (U) 07-Nov-22  \n142,402,200 022-23/00045 of Ndugutu Domestic Ltd  \nGravity Flow Bidding  \nScheme phase  \nIII in Butama \u2014  \nMitunda and  \nBubandi Sub  \nCoun  \nBund505/Wrks/2 Rehabilitation of Selective Bamuju 10-  \n47,651,500 022-23/00047 Nyaruru Gravity Bidding General Feb,2023 2023  \nFlow Scheme \u2014  \nContractors  \nKinyante Branch Ltd  \nphase II under  \nfunding from  \nSector  \nDevelopment  \nGrant \u2014 Water  \nand Sanitation  \nBund505/Wrks/2 Construction of Open Kake 07-Nov-22 2nd Feb, 49,030,485 022-23/00046 ten (10) Domestic Corporates 2023 \nBund Supply .of..pipes..\\|. Force \nBamuju 7th ' 43,093,000 822/Supls/2022- and fittings for Account General \nJune,2023  \n23/00001/Lot incidental mechanism Contractors  \n2/76 repairs on under Ltd  \nexisting gravity framework  \nflow schemes in contract  \nBDLG under  \nemergency  \nfunding from  \nsector  \ndevelopment  \ngrant -\u2014 water  \nand sanitation  \nBund Supply of pipes Force Muddex 7th 43,082,000 822/Supls/2022- and fittings for Account General Civil \nJune,2023  \n23/00001/Lot incidental mechanism Contractors  \n2/75 repairs on under (U) Ltd  \nexisting gravity framework  \nflow schemes in contract  \nBDLG under  \nemergency  \nfunding from  \nsector  \ndevelopment  \ngrant - water  \nand sanitation  \n519,609,998 \nAppendix 2b: Inspection of water projects/ Existence of water user committees \nPlanned Planned Audit Functiona Existen Projects/fac Start End observat lity ce of Date Date ion user", "metadata": {"headings": [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}, [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}]], "page": 51, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Existen", "metadata": {"headings": [{"headings_0": {"content": "(Existen", "page": 52, "level": 8}}, {"headings_1": {"content": "5536406 28", "page": 50, "level": 4}}], "page": 52, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "committ ce and ee", "metadata": {"headings": [{"headings_0": {"content": "(Existen", "page": 52, "level": 8}}, {"headings_1": {"content": "5536406 28", "page": 50, "level": 4}}], "page": 52, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "completi", "metadata": {"headings": [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}], "page": 52, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Reconstructio 327 /April/2 5/June/2 Partially n of Ndugutu == 1023 023 intake of functional the \ndue to the SS\\}  \nGravity Flow  \nscheme heavy Scheme was floods affected which has by the affected floods. the water \ndraw-off. Construction \n5/June/2 Bushy Functional Exists Of Nkwira 023 surroundi but its ng due to  \nnon- Protected  \nabsence \nfunctiona Spring of a I, functional  \nWater  \nCommitte  \ne  \nConstruction ==36/March/2 5/June/2 Works Exists of Ngeku 023 executed but its :  \nProtected u as non-", "metadata": {"headings": [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}, [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}], [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}], [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}], [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}]], "page": 52, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 8}}, {"headings_1": {"content": "completi", "page": 52, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "functiona", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 8}}, {"headings_1": {"content": "completi", "page": 52, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Spring.", "metadata": {"headings": [{"headings_0": {"content": "Spring.", "page": 53, "level": 8}}, {"headings_1": {"content": "planned", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I. Construction 5/June/2 Works Exists of Kasubuke 023 executed but its Protected as non-", "metadata": {"headings": [{"headings_0": {"content": "Spring.", "page": 53, "level": 8}}, {"headings_1": {"content": "planned", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 8}}, {"headings_1": {"content": "Spring.", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "functiona", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 8}}, {"headings_1": {"content": "Spring.", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Spring", "metadata": {"headings": [{"headings_0": {"content": "Spring", "page": 53, "level": 8}}, {"headings_1": {"content": "planned", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|. Construction 5/June/2 During Exists of Makwera 023 inspection but its", "metadata": {"headings": [{"headings_0": {"content": "Spring", "page": 53, "level": 8}}, {"headings_1": {"content": "planned", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201athere", "metadata": {"headings": [{"headings_0": {"content": "\u201athere", "page": 53, "level": 1}}, {"headings_1": {"content": "Spring", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "non- Protected  \nwas no functiona Spring flow of I. water due  \nto the  \nfloods  \nthat  \nblocked  \nthe intake  \nfrom the  \nsource.  \nSt. Andrew \n27 =a /April/2 5/June/2 Works Exists COU Public See 023 023 executed but its Stand Pipe. as non-", "metadata": {"headings": [{"headings_0": {"content": "\u201athere", "page": 53, "level": 1}}, {"headings_1": {"content": "Spring", "page": 53, "level": 8}}, [{"headings_0": {"content": "\u201athere", "page": 53, "level": 1}}, {"headings_1": {"content": "Spring", "page": 53, "level": 8}}]], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "functiona I. Construction = 24/April/2 5/June/2 All N/A (ES ee 023 023 planned  \nof a three  \nconstructi  \nN \nsoe \nAppendix 2c Water Quali : \nN Coun \n= wa een m", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}, [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}], [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}], [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}], [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}]], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "metadata": {"headings": [{"headings_0": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, {"headings_1": {"content": "planned", "page": 53, "level": 2}}], "page": 54, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a N New zlunlz2 te sIE\\|F5 [Note New  \nind 2128 ew \u00a9  \n= cr \u00f6 New Successful >> 2 Qa. c a Cc > oO rKasandi Mirombyo [Ps  \nNew \nw c oO DO 3 a.  \nNorth 8 ubandi Tombwe  \ncentral \nPSP 3\\} 3 > = o o wn N ew : \nGi BD New COU  \noO 3. = \u00ae PSP New", "metadata": {"headings": [{"headings_0": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, {"headings_1": {"content": "planned", "page": 53, "level": 2}}, [{"headings_0": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, {"headings_1": {"content": "planned", "page": 53, "level": 2}}], [{"headings_0": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, {"headings_1": {"content": "planned", "page": 53, "level": 2}}], [{"headings_0": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, {"headings_1": {"content": "planned", "page": 53, "level": 2}}]], "page": 54, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "metadata": {"headings": [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}], "page": 54, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o\\| Stanley [New Nafte Masuie ll [PS  \n= H Ngite ew a  \nm 5 Sindila Nyankonda Bulyatha \nNew  \n8 6 Bubandi Tombwe Tombwe I PS Pp Tombwe HC New Unsuccessful III Maternity  \nward  \n5 he f ubandi Tombwe \nPSP Tombwe HC New Unsuccessful III OPD  \n8 mr i ubandi Tombwe Tombwe I PSP Tombwe HC New Unsuccessful III Staff  \nQuarter  \n5 sid rT ven  \noO Busaru \nKinyante I \nAbaba Mathius New  \nRe\\} Busaru Kinyante Kinyante I Bwambale New Sibendire  \nNIN WIN Busaru Kinyante II Bakandilana New Tok Sakawerayo New N Bubukwan Bubukwangal Bubukwanga YTP Bubukwanga Existing", "metadata": {"headings": [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}], [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}], [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}], [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}]], "page": 54, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"Buganikire' Buganikere  \nTC  \nBuganikire Buganikere  \na  \nY Buganikire Buganikere  \n;  \nBuganikire Buganikere Kyamaizi P SP Ngite Nyahuka  \nTC  \n4  \nBuganikire Buganikere Kyamaizi PSP Ngite Nyahuka  \nTC  \n5  \nBuganikire Buganikere Kyamaizi PSP R. Ngite  \nTC  \nNyahuka  \n8 Buganikire Simbya Bundikakemb [te PSP Nyaruru \\| TC  \nall  \n9 Bubukwan Bubukwanga\\} Bubukwanga YTP Bikwanga  \nga Central Transit Centre  \n0 Bubukwan Bunyamwer \\| Saara PS P Fobiyano Tap  \nga a Kihombya  \nr Bubukwan Bunyamwer \\| Saara PSP Joas Tap  \nga a Kihombya  \nN Bubukwan Saara Buhundu II  \nga  \nBuganikere Buganikere I PSP Ngite 2  \nTC  \nBuganikire Buganikere Buganikere I PSP Ngite Nyahuka  \nTC  \n1  \nBuganikire Buganikere Buganikere I PS  \nTC  \nBuganikire Buganikere Buganikere I PSP Nyaruru Gfs 2 Existing  \nTC  \nBuganikire Buganikere Buganikere II PSP", "metadata": {"headings": [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}], "page": 55, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Existing", "metadata": {"headings": [{"headings_0": {"content": "Existing", "page": 55, "level": 2}}, {"headings_1": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}], "page": 55, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TC  \nBuganikire Buganikere Buganikere II Nakabugho  \nTC  \n49 Bukonzo Buhundu Humya DBH Buhundu  \nBorehole  \nBuhundu Humya PS Katsororokya Existing Unsuccessful 51 Bukonzo Buhundu Kibunano I PS Kibunanu Existing Unsuccessful Spring  \nBuhundu Twanzane P SP Ngobi Tap Existing Uiisuctessful Central \nEducation Appendix 4 : Grant\\_projects funded \nNo. Project/program Project Budget Releases Were Is the Were Were the name component project expenditure there prescribed activities eligible Environ mitigation incorporat and measures ed LG Social implement work plan? Mgt ed Plans  \nConstruction of 2 Education 250,000,000 175,266,468  \nyes yes No CLASSROOM", "metadata": {"headings": [{"headings_0": {"content": "Existing", "page": 55, "level": 2}}, {"headings_1": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, [{"headings_0": {"content": "Existing", "page": 55, "level": 2}}, {"headings_1": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}], [{"headings_0": {"content": "Existing", "page": 55, "level": 2}}, {"headings_1": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}]], "page": 55, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 56, "level": 8}}, {"headings_1": {"content": "Existing", "page": 55, "level": 2}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "CONSTN AT IRANGO Grant", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 56, "level": 8}}, {"headings_1": {"content": "Existing", "page": 55, "level": 2}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "P SCH", "metadata": {"headings": [{"headings_0": {"content": "P SCH", "page": 56, "level": 9}}, {"headings_1": {"content": "Development", "page": 56, "level": 8}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 RENOVATION OF 2 Education 23,872,507 45,136,360 CLASSROOMS AT Development  \nMANTOROBA P SCH Grant \nat njanja Development  \n\u2018 Grant  \nsupply of school Education", "metadata": {"headings": [{"headings_0": {"content": "P SCH", "page": 56, "level": 9}}, {"headings_1": {"content": "Development", "page": 56, "level": 8}}, [{"headings_0": {"content": "P SCH", "page": 56, "level": 9}}, {"headings_1": {"content": "Development", "page": 56, "level": 8}}]], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pe", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 56, "level": 4}}, {"headings_1": {"content": "P SCH", "page": 56, "level": 9}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27,000,000 er desks to several Development  \nschools  \nGrant  \nLATRINE CONSTN Education ey\u201d 412,380", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 56, "level": 4}}, {"headings_1": {"content": "P SCH", "page": 56, "level": 9}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SIMBYA  \nGrant  \nConstruction of 2 Education 11,276,395 Yes No No classroom block at Development  \nKibaghara Prim. Grant  \nSchool  \n7 MINOR REPAIR ON Education 11,241,812 11,241,812  \nSCHOOLS LAMIA, Development \nYes yes yes \nNJULE MIRAMBI Grant  \n: Monitoring of Education 14,497,710 Yes N/a N/a N/a  \n. Construction projects Development 16,716,806  \nunder SFG Grant  \n\\| \\|334,336,135\\| 334336135 O\u00f6] \n53 \nAppendix 5a: Sample of expired drugs.  \n\u2014\\_\\_[\u2014[\u2014 \\|Quntity [Expireddte \\|Purp", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}, [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}], [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}], [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}], [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}]], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PAZT/STCCNVP |1m\u00f60tbes 02/2022,\u2014", "metadata": {"headings": [{"headings_0": {"content": "PAZT/STCCNVP |1m\u00f60tbes 02/2022,\u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 56, "level": 8}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ">>|> 2|9|% <I<|< PTDF/aIC/EFV \u2014_ won", "metadata": {"headings": [{"headings_0": {"content": ">>|> 2|9|% <I<|< PTDF/aIC/EFV \u2014_ won", "page": 57, "level": 3}}, {"headings_1": {"content": "PAZT/STCCNVP |1m\u00f60tbes 02/2022,\u2014", "page": 57, "level": 5}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DD \\|saPrcks", "metadata": {"headings": [{"headings_0": {"content": ">>|> 2|9|% <I<|< PTDF/aIC/EFV \u2014_ won", "page": 57, "level": 3}}, {"headings_1": {"content": "PAZT/STCCNVP |1m\u00f60tbes 02/2022,\u2014", "page": 57, "level": 5}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "av ATV/t", "metadata": {"headings": [{"headings_0": {"content": "av ATV/t", "page": 57, "level": 5}}, {"headings_1": {"content": ">>|> 2|9|% <I<|< PTDF/aIC/EFV \u2014_ won", "page": 57, "level": 3}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "82023 > 7 < 377 Packs", "metadata": {"headings": [{"headings_0": {"content": "av ATV/t", "page": 57, "level": 5}}, {"headings_1": {"content": ">>|> 2|9|% <I<|< PTDF/aIC/EFV \u2014_ won", "page": 57, "level": 3}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PLPV/r LPV/r", "metadata": {"headings": [{"headings_0": {"content": "PLPV/r LPV/r", "page": 57, "level": 5}}, {"headings_1": {"content": "av ATV/t", "page": 57, "level": 5}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "373 Packs [02/3/2023 I < [EFVTabs 24 Packs \n3 >\\|> DI < Promethazine hydrochloride 1000 tablets 08/2023 nti-emetic tablets 25mg.  \nAmoxicillin tablets 250 mg 1000x54 tablets \nAntibiotic", "metadata": {"headings": [{"headings_0": {"content": "PLPV/r LPV/r", "page": 57, "level": 5}}, {"headings_1": {"content": "av ATV/t", "page": 57, "level": 5}}, [{"headings_0": {"content": "PLPV/r LPV/r", "page": 57, "level": 5}}, {"headings_1": {"content": "av ATV/t", "page": 57, "level": 5}}], [{"headings_0": {"content": "PLPV/r LPV/r", "page": 57, "level": 5}}, {"headings_1": {"content": "av ATV/t", "page": 57, "level": 5}}]], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Wits", "metadata": {"headings": [{"headings_0": {"content": "Wits", "page": 57, "level": 3}}, {"headings_1": {"content": "PLPV/r LPV/r", "page": 57, "level": 5}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wy ae oe ve RR i Wy u 4 vr t", "metadata": {"headings": [{"headings_0": {"content": "Wits", "page": 57, "level": 3}}, {"headings_1": {"content": "PLPV/r LPV/r", "page": 57, "level": 5}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Su", "metadata": {"headings": [{"headings_0": {"content": "Su", "page": 57, "level": 8}}, {"headings_1": {"content": "Wits", "page": 57, "level": 3}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A faulty generator that is supposed to power 3", "metadata": {"headings": [{"headings_0": {"content": "Su", "page": 57, "level": 8}}, {"headings_1": {"content": "Wits", "page": 57, "level": 3}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ty", "metadata": {"headings": [{"headings_0": {"content": "ty", "page": 57, "level": 2}}, {"headings_1": {"content": "Su", "page": 57, "level": 8}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wards of the hospital keeps breaking down  \nnod \nns \net Faulty monitor( mo \nCerebral pulse chair faulty  \ner  \nsa ee", "metadata": {"headings": [{"headings_0": {"content": "ty", "page": 57, "level": 2}}, {"headings_1": {"content": "Su", "page": 57, "level": 8}}, [{"headings_0": {"content": "ty", "page": 57, "level": 2}}, {"headings_1": {"content": "Su", "page": 57, "level": 8}}], [{"headings_0": {"content": "ty", "page": 57, "level": 2}}, {"headings_1": {"content": "Su", "page": 57, "level": 8}}], [{"headings_0": {"content": "ty", "page": 57, "level": 2}}, {"headings_1": {"content": "Su", "page": 57, "level": 8}}]], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Faulty", "metadata": {"headings": [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], "page": 58, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "pulse meter that checks oxygen circulation \nblood pressure) \nFaulty Auto clave  \nha ey \nfi \nOutdated and faulty dental machine \nImplementation of the Parish Development Model Appendix. 6a: Delayed disturbment of for PRF to SACCOs \nDate of Disbursement Number of SACCO \nAudit \nRemarks \nAppendix 6 b; Annual General Meeting \nSN. Vote Name Parish Name of Date Was the Date GM Was a Was the Was Was  \nWas the Are the Name SACCO certificate first GM was held leadership vetting there training SACCO  \na \nsignatories of held (Should be vetting criterion Bank (topical Bank to the registration (Yes/No) within one committee following Account subjects) Account Bank was issued  \nmonth from elected and the PDM opening of the PDM opened Account the date of inaugurated SACCO resolution SACCO in the the same issue of (Yes/No) byelaws (Yes/No) members bank as those certificate established? undertaken approved approved of  \nduring the by the by the registration) meeting board? board?", "metadata": {"headings": [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}, [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}]], "page": 58, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bundibugyo Ngite Parish Ngite-Ngite I 12/09/2022 \\| Yes Yes \u201c  \nDLG Sub County  \nPDM SACCO  \nBundibugyo Masule Parish Masule-Ngite 02/05/2022 Yes 12/09/2022  \nYes Yes No  \nDLG S/C PDM  \nSACCO  \n3 Bundibugyo Kirindi Parish Kirindi 02/05/2022 Yes 13/09/2022  \nYes No  \nDLG Harugale S/C  \nPDM SACCO  \n4 Bundibugyo Bupomboli Bupomboli- 02/05/2022 13/09/2022  \nes  \nDLG Parish Harugale S/C  \nPDM SACCO  \n5 Bundibugyo Busaru Parish Busaru- 02/05/2022 8/11/2022 Yes Yes  \nDLG Busaru S/C  \nPDM SACCO  \n6 Bundibugyo Bumadu- Bumadu-  \n3/10/2022  \nDLG Parish Bundibugyo  \nT/C PDM  \nSACCO  \n7 \\| Bundibugyo Mataisa Parish Mataisa- 02/05/2022 Yes 30/09/2022 Yes  \nNo  \nDLG Tokwe S/C  \nPDM SACCO  \n8 Bundibugyo Hamutiti Hamutit\u2014 02/05/2022 Yes 3/10/2022 Yes Yes Yes No  \nDLG Parish Bundibygyo  \nT/C PDM  \nSACCO  \n9 Bundibugyo Kinyante Kinyante- 02/05/2022 Yes 17/11/2022 Yes Yes Yes No Yes Yes DLG Parish Busaru S/C  \nPDM SACCO  \n10 Bundibugyo Hakitengya Hakitengya- 02/05/2022 Yes 16/09/2022 Yes Yes Yes No Yes Yes DLG Parish Tokwe S/C  \nPDM SACCO \n56 \nAppendix 6 c Non/ functionality of SACCO committees and sub committees \nSupervisory Executive Loan Sub Production sub Marketing sub Business Finance and committee Committee committee Committee Committee Development investment sub services sub Committee \nWas it Is the Was it Is the Was it Is the Was it Is the Was it Is the Constit commit Constit commit Constit commit Constit commit Constit commit \nCommittee  \nIs the Was Is the commit it commit uted? tee uted? tee uted? tee uted? tee uted? tee tee Const tee (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati \noperati ituted operati", "metadata": {"headings": [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}, [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}]], "page": 59, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. onal? 0) onal? 0) onal? 0) onal? 0) onal? onal? ? onal? (operat (operat (operat (operat (operat (operat (yes/ (operat ional or ional or ional or ional or ional or ional or No) ional or Not Not Not Not Not Not Not operati operati operati operati operati operati operati", "metadata": {"headings": [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], "page": 60, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Bundibug  \nFour yoDLG  \ncommittee s are not functional \nBundibug  \nFour yoDLG  \ncommittee s are not functional \nBundibug Kirindi- Four yoDLG Haruga committee le S/C  \ns are not, PDM  \nfunctional SACCO  \nBundibug Bupom Four ; yoDLG boli- committee Haruga  \ns are not le S/C functional PDM  \nSACCO  \nBundibug  \nFour yoDLG  \ncommittee s are not functional", "metadata": {"headings": [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}, [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}]], "page": 60, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "metadata": {"headings": [{"headings_0": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}, {"headings_1": {"content": "Faulty", "page": 58, "level": 3}}], "page": 61, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "jou WWLWUOD aes 4N04 aie no ae ale 4no4 aes 4no4 S s \ns", "metadata": {"headings": [{"headings_0": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}, {"headings_1": {"content": "Faulty", "page": 58, "level": 3}}, [{"headings_0": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}, {"headings_1": {"content": "Faulty", "page": 58, "level": 3}}]], "page": 61, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8S", "metadata": {"headings": [{"headings_0": {"content": "8S", "page": 61, "level": 2}}, {"headings_1": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}], "page": 61, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6 d; Registration -of SACCOs \nVote Name Parish \nIs the Is the Name SACCO SACCO", "metadata": {"headings": [{"headings_0": {"content": "8S", "page": 61, "level": 2}}, {"headings_1": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}, [{"headings_0": {"content": "8S", "page": 61, "level": 2}}, {"headings_1": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}], [{"headings_0": {"content": "8S", "page": 61, "level": 2}}, {"headings_1": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}]], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registered registered", "metadata": {"headings": [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "under the under Cooperative Microfinance Societies Institutions Act?  \nmoney \nBundibugyoDLG Ngite Ngite-Ngite \n(Yes/No) lenders act \nSACCO registered Parish Sub County under the PDM SACCO Cooperative Societies Act BundibugyoDLG Masule Masule-Ngite SACCO registered Parish S/C PDM \nunder the SACCO", "metadata": {"headings": [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}, [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}], [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}], [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}], [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}]], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Cooperative", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 62, "level": 3}}, {"headings_1": {"content": "registered registered", "page": 62, "level": 8}}], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Societies Act BundibugyoDLG \\| Kirindi Kirindi \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 62, "level": 3}}, {"headings_1": {"content": "registered registered", "page": 62, "level": 8}}, [{"headings_0": {"content": "Cooperative", "page": 62, "level": 3}}, {"headings_1": {"content": "registered registered", "page": 62, "level": 8}}]], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registered", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish Harugale S/C under the PDM SACCO Cooperative Societies Act BundibugyoDLG Bupomboli Bupomboli- SACCO registered Parish Harugale S/C under the PDM SACCO Cooperative Societies Act BundibugyoDLG Busaru Busaru- SACCO registered Parish Busaru S/C \nunder the  \nPDM SACCO Cooperative Societies Act BundibugyoDLG Bumadu- Bumadu- SACCO registered Parish Bundibugyo under the T/C PDM Cooperative SACCO Societies Act BundibugyoDLG Mataisa Mataisa- SACCO registered Parish Tokwe S/C \nunder the PDM SACCO Cooperative Societies Act BundibugyoDLG Hamutiti Hamutit\u2014 \nSACCO registered Parish under the \nAppendix 6 e; Selection and implementation of prioritized/flagship projects \nParish  \nList of Are the How Number How How How Does Name \nflagship flagship many of PDM many of many of many SACCO projects per projects enterpri enterpris the the enterpris maintain SACCO consiste ses are es enterpris farming es are updated nt with impleme  \nes are enterpris registere enterpris the nting  \nfarming es are  \nd as CBOs e and priority flagship enterpris from the House , commod projects es priority hold \\| ities commodit registers selected y list \nBundibug Ngite Parish Ngite- Cocoa, Goat yo DLG \nNgite Sub rearing, County Piggery,  \nPDM Fishing, Cattle SACCO Keeping, Poultry and Mushroom Bundibug Masule Masule- Passion Fruit yo DLG Parish Ngite S/C farming, Beans, PDM Banana, Garlic, SACCO \nBundibug Kirindi Kirindi- Cocoa, Cattle yo DLG Parish Harugale Keeping, Beans, S/C PDM Banana, Coffee, SACCO Piggery and Poult  \nBundibug Bupomboli Bupomboli Cocoa, Poultry, yo DLG Parish -Harugale Piggery, Irish S/C PDM Potatoes and", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}, [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}]], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO Banana", "metadata": {"headings": [{"headings_0": {"content": "SACCO Banana", "page": 63, "level": 9}}, {"headings_1": {"content": "registered", "page": 62, "level": 2}}], "page": 63, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "by the x \u2019 \nBundibug Busaru- Cocoa, Goat yo DLG Busaru rearing, S/C PDM Piggery, SACCO Fishing, Cattle", "metadata": {"headings": [{"headings_0": {"content": "SACCO Banana", "page": 63, "level": 9}}, {"headings_1": {"content": "registered", "page": 62, "level": 2}}, [{"headings_0": {"content": "SACCO Banana", "page": 63, "level": 9}}, {"headings_1": {"content": "registered", "page": 62, "level": 2}}]], "page": 63, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Keeping,", "metadata": {"headings": [{"headings_0": {"content": "Keeping,", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO Banana", "page": 63, "level": 9}}], "page": 64, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Poultry and produce Bundibug Bumadu- Bumadu- Cocoa buyers, yo DLG Parish Bundibugy Cocoa growing, o T/C Goat rearing, PDM", "metadata": {"headings": [{"headings_0": {"content": "Keeping,", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO Banana", "page": 63, "level": 9}}], "page": 64, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Piggery,", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 64, "level": 2}}, {"headings_1": {"content": "Keeping,", "page": 64, "level": 3}}], "page": 64, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO Fishing, Cattle Keeping and tomatoes. Bundibug Mataisa Mataisa- Cocoa, Cattle yo DLG Parish Tokwe Keeping, Beans, S/C PDM Banana, Coffee, SACCO Piggery and Poult  \nBundibug Hamutiti Hamutit\u2014 Cocoa, Cattle yo DLG Parish Bundibygy Keeping, Beans, oT/C Banana, Coffee, PDM Piggery and SACCO Poult Bundibug Kinyante Kinyante- Cocoa, Cattle yo DLG Parish Busaru Keeping, Beans, S/C PDM Banana, Coffee, SACCO Piggery and Poult  \nBundibug Hakitengya Hakitengy Cocoa, Cattle yo DLG Parish a-Tokwe Keeping, Beans, S/C PDM Banana, Coffee, SACCO Piggery and Poult \n61 \nAppendix 6f; Failure to obtain an insurance policy \nSN. Vote Parish Name of Name of Loan Amount  \nIf the loan is for a Name Name SACCO PRF", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 64, "level": 2}}, {"headings_1": {"content": "Keeping,", "page": 64, "level": 3}}, [{"headings_0": {"content": "Piggery,", "page": 64, "level": 2}}, {"headings_1": {"content": "Keeping,", "page": 64, "level": 3}}], [{"headings_0": {"content": "Piggery,", "page": 64, "level": 2}}, {"headings_1": {"content": "Keeping,", "page": 64, "level": 3}}], [{"headings_0": {"content": "Piggery,", "page": 64, "level": 2}}, {"headings_1": {"content": "Keeping,", "page": 64, "level": 3}}]], "page": 64, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming operation,", "metadata": {"headings": [{"headings_0": {"content": "farming operation,", "page": 65, "level": 1}}, {"headings_1": {"content": "Piggery,", "page": 64, "level": 2}}], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "did the borrower obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)?  \n1 Bundibugyo Ngite Ngite-Ngite Nite Janet  \nNo  \nDLG Parish Sub County 1,000,000  \nPDM  \nSACCO  \nAlex 1,000,000 No  \nBamutolaki  \nBundibugyo Masule Masule- Muhindo 1,000,000  \nNo  \nDLG Parish Ngite S/C Jethu  \nPDM  \nSACCO  \nMbaga Rose 1,000,000 \nBundibugyo \\| Kirindi Kirindi- Mbusa  \nNo DLG Parish Harugale Micheal 1,000,000  \nS/C PDM  \nSACCO  \nMbambu  \nNo \n4 Bundibugyo Bupomboli Bupomboli- \nSophia 1,000,000  \nNo DLG Parish Harugale Bikarwamuhi 1,000,000  \nS/C PDM Nelson  \nSACCO \nRemark \nThe farmer did not obtain an agriculture insurance policy \nThe farmer did not obtain an agriculture insurance poli The farmer did not obtain an agriculture insurance policy \nThe farmer did not obtain an agriculture insurance polic \n\u2018 \nThe farmer did not obtain an agriculture insurance policy The farmer did not obtain an agriculture insurance policy \nBamwenda  \nIsreal 1,000,000 5 Bundibugyo Busaru Busaru- Kusingura  \nDLG Parish Busaru S/C\\_ Paul", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}, [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}]], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fe No", "metadata": {"headings": [{"headings_0": {"content": "fe No", "page": 65, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 65, "level": 2}}], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The farmer did not obtain an agriculture insurance policy", "metadata": {"headings": [{"headings_0": {"content": "fe No", "page": 65, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 65, "level": 2}}], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eo No", "metadata": {"headings": [{"headings_0": {"content": "eo No", "page": 65, "level": 3}}, {"headings_1": {"content": "fe No", "page": 65, "level": 2}}], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The farmer did not obtain an agriculture insurance poli \n62 \nee ee Fe SACCO", "metadata": {"headings": [{"headings_0": {"content": "eo No", "page": 65, "level": 3}}, {"headings_1": {"content": "fe No", "page": 65, "level": 2}}, [{"headings_0": {"content": "eo No", "page": 65, "level": 3}}, {"headings_1": {"content": "fe No", "page": 65, "level": 2}}], [{"headings_0": {"content": "eo No", "page": 65, "level": 3}}, {"headings_1": {"content": "fe No", "page": 65, "level": 2}}]], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 66, "level": 2}}, {"headings_1": {"content": "eo No", "page": 65, "level": 3}}], "page": 66, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ol ee ie ee Josephine 1,000,000  \nagriculture insurance poli  \nBundibugyo Bumadu- Bumadu- Ngonzi  \nThe farmer did not obtain an  \nDLG Parish Bundibugyo Richard 1,000,000  \nagriculture insurance policy  \nT/C PDM  \nSACCO  \nBiira Peninah  \nThe farmer did not obtain an  \n1,000,000 agriculture insurance poli Bundibugyo Mataisa Mataisa- Kemigisha  \nTokwe S/C 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 66, "level": 2}}, {"headings_1": {"content": "eo No", "page": 65, "level": 3}}], "page": 66, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kobusinge", "metadata": {"headings": [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], "page": 66, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Reginah 1,000,000 Hamutit\u2014 Kabatoro  \nBundibygyo Sharon 1,000,000 T/C PDM  \nSACCO  \nKwedima  \nSelena 1,000,000 Bundibugyo Kinyante Kinyante- Agaba Brian \nThe farmer did not obtain an agriculture insurance policy \nThe farmer did not obtain an agriculture insurance poli The farmer did not obtain an agriculture insurance policy \nThe farmer did not obtain an agriculture insurance poli The farmer did not obtain an i Busaru S/C 1,000,000 agriculture insurance policy PDM  \nSACCO  \n=  \nAsiimwe  \nThe farmer did not obtain an Annet 1,000,000 agriculture insurance poli Bundibugyo Hakitengya Hakitengya- Katusiime  \nThe farmer did not obtain an Parish Tokwe S/C Jacky 1,000,000  \nagriculture insurance policy PDM  \nSACCO \nShifa 1,000,000  \nagriculture insurance poli \n63 \nAppendix 6 g; Irregularities in project implementation \nSN. Vote Name Parish Name of Name of Loan Loan Project Status of the project Remark Name SACTO PRF Amount Amount as funded  \nbeneficiary asper per  \nSACCO household  \nrecords evidence \n1 BundibugyoDLG Ngite Parish Ngite-Ngite Nite Janet S/C PDM  \nSACCO \nprovided  \n1,000,000 1,000,000 Goat \n\\_  \n=  \nProject ' Rearing = exists \\| \n;  \nAlex 1,000,000 Fish > Project Bamutolaki 1,000,000 Farming exists \n2 BundibugyoDLG Masule Masule-Ngite Mbagu Rose 1,000,000 1,000,000 Goat hen", "metadata": {"headings": [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}, [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}]], "page": 66, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Kobusinge", "page": 66, "level": 3}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish S/C PDM \nRearing zer exists SACCO  \nTe \nMuhindo 1,000,000 1,000,000 Banana", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Kobusinge", "page": 66, "level": 3}}, [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Kobusinge", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Kobusinge", "page": 66, "level": 3}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Jethu Farming exists \n3 BundibugyoDLG Kirindi Kirindi- Mbusa 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}, [{"headings_0": {"content": "Project", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 2}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish Harugale S/C Micheal  \nexists PDM SACCO \nMbambu 1,000,000 1,000,000 Cattle", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 2}}, [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 2}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sophia Keeping exists \n4 BundibugyoDLG Bupomboli Bupcmboli- Bikarwamuhi 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}, [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish Harugale S/C Nelson  \nexists PDM SACCO \nBamwenda 1,000,000 1,000,000 Piggery", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}, [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 3}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Isreal  \nexists \n64 \nBundibugyoDLG Busaru- Kusingura 1,000,000 1,000,000 Piggery \\| =  \nProject Busaru S/C Paul  \nexists PDM SACCO \nKatushabe 1,000,000 1,000,000 Poultry =e  \nProject :", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 3}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}, [{"headings_0": {"content": "Project", "page": 67, "level": 3}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], [{"headings_0": {"content": "Project", "page": 67, "level": 3}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], [{"headings_0": {"content": "Project", "page": 67, "level": 3}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Josephine", "metadata": {"headings": [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}], "page": 68, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "exists \nBundibugyoDLG Bumadu- Bumadu- Ngonzi 1,000,000 1,000,000 Piggery a. Parish Bundibugyo Richard  \n=  \nT/C PDM  \nSACCO \nBiira Peninah 1,000,000 \n\\_  \nN 1,000,000 Goat  \nZ  \nrearing ees 3 \nBundibugyoDLG Mataisa Mataisa- Kemigisha 1,000,000 1,000,000 Piggery \u2014\u2014\u2014 Parish Tokwe S/C Hellen", "metadata": {"headings": [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}, [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}], [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}], [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}], [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}]], "page": 68, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fe en", "metadata": {"headings": [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], "page": 68, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PDM SACCO \nKobusinge 1,000,000 1,000,000 Poultry PER rf = Reginah \u2014\u2014= : \nBundibugyoDLG Hamutiti Hamutit\u2014 Kabatoro 1,000,000 1,000,000 \\|Piggery \\|\\|. a. Parish Bundibygyo Sharon ee T/C PDM ae SACCO \nKwedima a 1,000, ee un 000,000 wi  \na pL  \nSelena  \n= \nKinyante Kinyante- Agaba Brian 000,000 1, 000  \nParish Busaru S/C  \nexistence PDM SACCO \nAsiimwe 1,000,000 1,000,000 Piggery N/A  \nAnnet  \nexistence \n65 \nBundibugyoDLG Hakitengya Hak tengya- Katusiime 1,000,000 1,000,000 Piggery Parish Tokwe S/C Jacky  \nPDM SACCO \nKabugho 1,000,000 1,000,000 Shifa", "metadata": {"headings": [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}, [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}]], "page": 68, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rearing", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 69, "level": 8}}, {"headings_1": {"content": "fe en", "page": 68, "level": 3}}], "page": 69, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "66", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 69, "level": 8}}, {"headings_1": {"content": "fe en", "page": 68, "level": 3}}], "page": 69, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}