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

{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUSIA DISTRICT LOCAL GOVERNMENT \\|  \n\\| FOR THE \nYEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 1, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 1, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Op iri teeteteneneeeesneeeesssenseseececnsseeescassnnseeecassiseecssensescassussscestonecessnniasensiescessnnseeessaccessensias SADIGNIddW TE TAGOW LNSWdOT3A3G HSTAVd IHL JO NOILVINAWAIdWI  \nLY ggrnenneeneenesereseemeneetn NOLLWISIDS1 HLIM SONVIdWOD 40 LIANV AHL NO INOdEN geneneneenneeennssetnneennsstennennssetennnsntennessetenensterennnn SILLIITSISNOISIN ONLINO4IN Y3HLO LT SLNAWALVLS TWIDNVNIS SO LIGNV 3HL AO4 ALTIISISNOISFA S.AOLIANV Tene SLNAWALVLS TWIONVNIS SHL YOS ALTIIGISNOdS3Y S,LNAWADVNVN Leite triteeesnneeeessseeeeanssnnsseeeesossintectcassnssacecsstsseecsunseesessansacensnnseeeessieacessnnsseeessnees NOLLWWYOANI YSHLO Dgeeeneeneeneeennsenneneneesssstnenensentenessstennnnstenen essen AV LIdSOH NAVSVN JO MANIN  \n9% garen (44N) ANNd AVON vaNVON AHL JO NOLLVLNAWIIAWI  \nSp Gqieneeeeteennesnnsesseneessnsenemensssetsnnesssensesssennnesssstennsssennnnsttn NOLLVOINNI IIVDS OWIN bb yeeeeneenseeeenneenseetennenssssenenserseenstnnennnttnnen LNVY9 LN3WdOlnaa NOLIVOINdE Er Qsrrteeeseessteeeseeenennsseeesnsnnssseecessnssnesecessnsseceeesssseessansscesssnsssseesnssseessnesseessanessessaneseeessnees WVNDONd (1419N) SYASSNVUL TOSI TVLNIWNYFAODAILNI VANVON JO NOLLVININIIANI  \nZr GEnteeeeeetensenenssnensssreeenessesnnsstennsstsnnsseesnsssensssensentenssessseeenserensesennnstenenn (Hossma)  \nINVAD TWNOLLIGNOD NOLLVLINVS GNV AlddNS a3LVM TvaNna LDTALSIA  \nTr ST (Sv3aV SNIO4) SIWWVWAIOAI/SLNVYD LNIWNYFAOD AN JO NOLLVLNANFIdWNI  \nO'b ann SaLLYN YaHLO FE caNn dan CNY EA GREAODRIN  \nDe en Soa ienersa sie en OULW4 RIVE LNAWNUSAO9 SHL dO LNSWSOWNYN  \n072", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 2, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "P\u0131ys\u0131q", "metadata": {"headings": [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 3, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUSIA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Busia 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 Busia 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": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 4, "document_name": "Busia 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Busia District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Busia District had a budget of UGX.48,817,041,470 out of which UGX.47,616,205,337 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 4, "document_name": "Busia 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": "P\u0131ys\u0131q", "page": 3, "level": 1}}], "page": 5, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % age of warrants UGX (A) UGX (B) (B/A) \nRecurrent (Wage) 28,976,325,429 28,976,325,426 Recurrent (Non-wage) 12,417,434,217 11,692,161,312 Development 7,423,281,824 6,947,718,599", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}]], "page": 5, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "48,817,041,470 47,616,205,337", "metadata": {"headings": [{"headings_0": {"content": "48,817,041,470 47,616,205,337", "page": 5, "level": 8}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.47,616,205,337, I reviewed expenditure on activities/outputs worth UGX.36,811,511,878 (77%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "48,817,041,470 47,616,205,337", "page": 5, "level": 8}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Busia 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": "48,817,041,470 47,616,205,337", "page": 5, "level": 8}}], "page": 5, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[  \nCumulative Actual Cumulative :  \n%oage out of Sn Details \u00e4 expenditure 5 Actual  \ntotal", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "48,817,041,470 47,616,205,337", "page": 5, "level": 8}}], "page": 5, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "expenditure  \nwarrants \nane expenaltire (Paprallaudi PS:  \n1  \nop saq.go9 wey 27. 746,597 S55 58 2 Pension and gratuity+arrears 4,433,093,135 32,179,415,690 68 Theme area-POM expenditure  \ng 62,035,114 32,241,450,804 68 audited  \n4 Focus area-DDEG (Non-USMID)  \n0 32,241,450,804 68 \nOutputs/activities under budget 804, 888 - \\_ 36,487,861,792 &  \n\u201c \n12 performance review (URF Road 464,  \n77 rehabilitation maintenance fund \n13 DDEG 161,214,640 36,649,076,432 14 Sector Development grant-Health 162,435,446 36,811,511,878 Other capital expenditure under  \n15 41,923,278 36,853,435,156 Education \nTotal of the expenditure  \n36,811,511,878 audited \nTotal warrants", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 47,616,205,337", "metadata": {"headings": [{"headings_0": {"content": "| 47,616,205,337", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], "page": 6, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the entity budget of UGX.48,817,041,470 in the financial year 2022/2023, UGX.28,200,799,880 (57.8%) was spent on wage costs. I issued a separate detailed Special audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \n\\| Observation", "metadata": {"headings": [{"headings_0": {"content": "| 47,616,205,337", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}, [{"headings_0": {"content": "| 47,616,205,337", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "| 47,616,205,337", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}]], "page": 6, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "| 47,616,205,337", "page": 6, "level": 2}}], "page": 6, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\_ se EEE SEO ES AT rem. TE SE  \nEOS TEE \\_ IE  \nRevenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the entity was supposed to collect Local The  \nAccounting revenue to the tune of UGX.870,695,000 however; by the end of the year Officer should tender only UGX.258,820,079 had been collected representing 29.7% performance out the collection of as shown in the table below;  \nlocal revenue for No Source Approved ee Variance effective collection of budget Collections land fees/ \\| administrative fees \na Tax Revenues \\|  \nTE Teo oe \\|  \nm Local Services Tax \\| 171,016 175,958,278 \\| \\_-4,942,278 and sensitize", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "| 47,616,205,337", "page": 6, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "| 47,616,205,337", "page": 6, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "| 47,616,205,337", "page": 6, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "| 47,616,205,337", "page": 6, "level": 2}}]], "page": 6, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Land fees _ [ie so 39 155.000.1:773,705,00907]| Pellidans on the", "metadata": {"headings": [{"headings_0": {"content": "Land fees _ [ie so 39 155.000.1:773,705,00907]| Pellidans on the", "page": 6, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". Business L m all HES 36, 000 \u201a009,000 \\| 1  \nLicenses. \u201a000 \\| 33,372,100 under performance \nL effect of revenue \n\u2014 Other \\|  \nt: tax revenues AO)  \ntowards service Wey Non-Tax \\| revenues  \nNULL (NO. italian aT \ndelivery.", "metadata": {"headings": [{"headings_0": {"content": "Land fees _ [ie so 39 155.000.1:773,705,00907]| Pellidans on the", "page": 6, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}, [{"headings_0": {"content": "Land fees _ [ie so 39 155.000.1:773,705,00907]| Pellidans on the", "page": 6, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "Land fees _ [ie so 39 155.000.1:773,705,00907]| Pellidans on the", "page": 6, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "Land fees _ [ie so 39 155.000.1:773,705,00907]| Pellidans on the", "page": 6, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}]], "page": 6, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Revenues", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 6, "level": 2}}, {"headings_1": {"content": "Land fees _ [ie so 39 155.000.1:773,705,00907]| Pellidans on the", "page": 6, "level": 1}}], "page": 6, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "bene.  \n\u0131\\_\\_\\_\\|  \naussen  \nOther Property  \nThe Accounting income tH ON 0 Officer should \\| \\| il hl  \n\\|\\|  \nDvidends [of", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 6, "level": 2}}, {"headings_1": {"content": "Land fees _ [ie so 39 155.000.1:773,705,00907]| Pellidans on the", "page": 6, "level": 1}}], "page": 6, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0]", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 6, "level": 1}}, {"headings_1": {"content": "Revenues", "page": 6, "level": 2}}], "page": 6, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "formulate a revenue \\_\\_\\_ \\| FREE NENNE De  \n0 \\|\\| enhancement plan Dt  \nee \n: \nx", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 6, "level": 1}}, {"headings_1": {"content": "Revenues", "page": 6, "level": 2}}, [{"headings_0": {"content": "0]", "page": 6, "level": 1}}, {"headings_1": {"content": "Revenues", "page": 6, "level": 2}}], [{"headings_0": {"content": "0]", "page": 6, "level": 1}}, {"headings_1": {"content": "Revenues", "page": 6, "level": 2}}]], "page": 6, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "-UONEPUSLLWIOSSN", "metadata": {"headings": [{"headings_0": {"content": "-UONEPUSLLWIOSSN", "page": 7, "level": 4}}, {"headings_1": {"content": "0]", "page": 6, "level": 1}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\u2014 70\\} 00\u2019o0o\u2019Ege 00'969\u2019SbT 00\u2019000\u2019Sb (00\u2018000S 00\u2018000\u2018r Seounosel jebpng qunowy \n\\_ fe Tun \n00\u2019000\u201902 i \u201a00\u00b0000\u2019z <<. (00\u201900S\u2018Tz \nAYQUa swyedag nennen UONDNPOLg Aloynyeys salpoq e2ueul4  \nu \n\\|", "metadata": {"headings": [{"headings_0": {"content": "-UONEPUSLLWIOSSN", "page": 7, "level": 4}}, {"headings_1": {"content": "0]", "page": 6, "level": 1}}, [{"headings_0": {"content": "-UONEPUSLLWIOSSN", "page": 7, "level": 4}}, {"headings_1": {"content": "0]", "page": 6, "level": 1}}], [{"headings_0": {"content": "-UONEPUSLLWIOSSN", "page": 7, "level": 4}}, {"headings_1": {"content": "0]", "page": 6, "level": 1}}], [{"headings_0": {"content": "-UONEPUSLLWIOSSN", "page": 7, "level": 4}}, {"headings_1": {"content": "0]", "page": 6, "level": 1}}], [{"headings_0": {"content": "-UONEPUSLLWIOSSN", "page": 7, "level": 4}}, {"headings_1": {"content": "0]", "page": 6, "level": 1}}], [{"headings_0": {"content": "-UONEPUSLLWIOSSN", "page": 7, "level": 4}}, {"headings_1": {"content": "0]", "page": 6, "level": 1}}]], "page": 7, "document_name": "Busia District Local Government Report of the Auditor 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"level": 3}}], [{"headings_0": {"content": "Integrated", "page": 8, "level": 8}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], [{"headings_0": {"content": "Integrated", "page": 8, "level": 8}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}]], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "not", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 8, "level": 8}}], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ No Programm Amount Activities Purpose and  \ne not /partially impact of the  \n:  \nwarrante implemented unimplemented  \n\\| d activity  \n1 Agro- \nMonitoring and Ensure quality \\| Industrializat  \nSupervision of works are  \nion capital works undertaken. under Production  \n\\| \\| department  \n2  \nMaintenance of  \nEnable execution of Community Transport planned activities Mobilization  \nEquipment and  \nand easy mobility And Mindset travels inland under Community Change 0.01 based services", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 8, "level": 8}}, [{"headings_0": {"content": "not", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 8, "level": 8}}]], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I 3 Governance", "metadata": {"headings": [{"headings_0": {"content": "I 3 Governance", "page": 9, "level": 3}}, {"headings_1": {"content": "not", "page": 9, "level": 3}}], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Transfers to LLGs\\_ Non-wage and And Security 0.09  \nLocal revenue \n4 Human Conducting Some activities \\| Capital immunization were not Developmen related activities undertaken  \nt  \n0.06 \n5 \\| Maintenance au were \\| repair of road fully undertaken,", "metadata": {"headings": [{"headings_0": {"content": "I 3 Governance", "page": 9, "level": 3}}, {"headings_1": {"content": "not", "page": 9, "level": 3}}, [{"headings_0": {"content": "I 3 Governance", "page": 9, "level": 3}}, {"headings_1": {"content": "not", "page": 9, "level": 3}}], [{"headings_0": {"content": "I 3 Governance", "page": 9, "level": 3}}, {"headings_1": {"content": "not", "page": 9, "level": 3}}]], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 9, "level": 3}}, {"headings_1": {"content": "I 3 Governance", "page": 9, "level": 3}}], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "equipment and  \nrepairs of road Transport vehicles under equipment Infrastructur works downsized and e And  \ndepartment, road road works Services 0.05 maintenance affected \n1.3 Utilization of Warrants  \nOut of the total warrants of UGX.47.09Bn availed during the year, The  \nAccounting UGX.44.13Bn was utilized by the entity resulting in un-utilized warrants of Officer should engage UGX.2.96Bn representing utilization of 93.72% as shown in the table below; the  \nrelevant %age authorities and Programme Warrants Expen Varianc performanc ensure that all diture \\|e e budgeted funds are Agro- \nwarranted.  \n1.33 129 aan BB  \nIndustrialization  \nThe Accounting", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 9, "level": 3}}, {"headings_1": {"content": "I 3 Governance", "page": 9, "level": 3}}, [{"headings_0": {"content": "Integrated", "page": 9, "level": 3}}, {"headings_1": {"content": "I 3 Governance", "page": 9, "level": 3}}], [{"headings_0": {"content": "Integrated", "page": 9, "level": 3}}, {"headings_1": {"content": "I 3 Governance", "page": 9, "level": 3}}]], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 9, "level": 3}}], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Officer should bring Mobilization And 0.05 0.06 -0.01 128.48 \nObservation \\_\\_\\_\\| Recommendation \\| \\_  \n\\_ Environment,  \nClimate Change,  \nLand And Water  \nPrivate Sector", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 9, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 9, "level": 3}}]], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Public Sector Transformation Sustainable Urbanisation And Housing  \nGrand Total \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing activities affected by under-utilization of warrants No Programm Warran Activities  \nReason for the e \nts not affected by the underutilization Utilized under utilization of warrants \n1 Developme  \nPayment of General Failure to undertake nt Plan staff salaries staff recruitments", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}]], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementa", "metadata": {"headings": [{"headings_0": {"content": "Implementa", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "due to the  \ntion 0.08 suspension issued \n2 Human  \nConstruction of  \nSlow progress of Capital Sikuda Seed works Developme Secondary School,  \nnt recruitment of staff  \nand payment of  \n2.31 salaries", "metadata": {"headings": [{"headings_0": {"content": "Implementa", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}, [{"headings_0": {"content": "Implementa", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}]], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementa", "page": 10, "level": 3}}], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Maintenance of Not ascertained Transport road equipment  \nInfrastructu and other  \nre And  \nqualifying works  \nServices \nNatural  \nPayment of General Failure to undertake Resources, staff salaries staff recruitments Environmen  \ndue to the  \nt, Climate  \nsuspension issued", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementa", "page": 10, "level": 3}}, [{"headings_0": {"content": "Integrated", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementa", "page": 10, "level": 3}}]], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Change,", "metadata": {"headings": [{"headings_0": {"content": "Change,", "page": 10, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 10, "level": 3}}], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Land And \n'No\\_\\| Observation ee Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "Change,", "page": 10, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 10, "level": 3}}, [{"headings_0": {"content": "Change,", "page": 10, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 10, "level": 3}}]], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 11, "level": 3}}, {"headings_1": {"content": "Change,", "page": 10, "level": 3}}], "page": 11, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lack of appropriate performance indicators and targets in the work  \nplans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 The", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 11, "level": 3}}, {"headings_1": {"content": "Change,", "page": 10, "level": 3}}], "page": 11, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], "page": 11, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "states that the work plan of a vote shall indicate the key performance Officer should seek indicators to be used to gauge the out-puts. \nguidance from Part A of the performance contract for Accounting Officers outlines the core MOFPED on the performance requirements against which their performance should be selection \nof assessed in regard to achievement of planned results. This requires the appropriate Accounting Officer to be assessed on the extent to which annual key performance performance indicators and targets are achieved for key projects and/or indicators and targets programs. \nin PBS to avoid such I reviewed the approved work plan and sampled 9 outputs with a total of 72 omissions \nduring activities. I noted the following; \nplanning and e 6 outputs with 38 activities had clear performance indicators and targets.  \nbudgeting.  \ne 3 outputs with 34 activities had 5 activities without clear performance  \nindicators and targets as summarized in the table below. \nTable showing performance indicators and targets  \nCategory No No of No. of No Expenditure % of outputs of activi \nof Amount (UGX) Quan .  \nout ties in Activities activ  \ntifica put the with clear \\| jties  \ntion  \ns outpu Performan with  \nof  \nsa ts ce out outp mp indicators clear uts led and perf  \ntargets \n3,247,026,000 \nSubstantially \n827,730,000 quantified  \nOutputs \nOutputs not fully \n2 Na: Observation, an \u201a.\\|\u201aRecommendation\\_\\_ on", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}]], "page": 11, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "unimplemented.", "metadata": {"headings": [{"headings_0": {"content": "unimplemented.", "page": 12, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Two (02) outputs with two (02) activities worth 2.48Bn (budget) and The  \nAccounting expenditure UGX.0.12Bn were not implemented at all.  \nOfficer should also Table showing performance indicators and targets \nensure that all none Catego No of No.of No of No of Expendi and partially ry of activitie activiti activitie ture implemented output s in the es s not Amount activities are", "metadata": {"headings": [{"headings_0": {"content": "unimplemented.", "page": 12, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}, [{"headings_0": {"content": "unimplemented.", "page": 12, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}]], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Activit .", "metadata": {"headings": [{"headings_0": {"content": "Activit .", "page": 12, "level": 1}}, {"headings_1": {"content": "unimplemented.", "page": 12, "level": 8}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "outputs !\u20acS partial implem (UGX) prioritized in the s  \nfully ly ented subsequent financial imple imple year. mente  \nmente  \nd  \nd", "metadata": {"headings": [{"headings_0": {"content": "Activit .", "page": 12, "level": 1}}, {"headings_1": {"content": "unimplemented.", "page": 12, "level": 8}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully impleme", "metadata": {"headings": [{"headings_0": {"content": "Fully impleme", "page": 12, "level": 8}}, {"headings_1": {"content": "Activit .", "page": 12, "level": 1}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nted outputs", "metadata": {"headings": [{"headings_0": {"content": "Fully impleme", "page": 12, "level": 8}}, {"headings_1": {"content": "Activit .", "page": 12, "level": 1}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "impleme nted outputs \nNot impleme nted outputs \nPartial/Non-implementation of planned activities implies that the expected  \nservices to the beneficiary communities were not attained. For example, the  \nDistrict did not implement or partially implemented the following planned  \nactivities.  \n1 Construction of Sikuda Seed Secondary School  \n2 Purchase of tractors \\| Refer to Appendices 2, 3, 4 and for details \n1.6 Delivery of Services from Implemented Activities  \nI undertook procedures 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.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}, [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}]], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- behind-schedule\n- \\| School  \nwith few workers on site.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n12-HUMAN UGIFT-Health Construction of a CAPITAL \n2 in 1 staff house DEVELOPMEN at Bumunji HCII Construction of a T  \n2 in 1 staff house at Sikuda HCIII Upgrade of Buwumba HCII to HCIII  \nUpgrade of Sikuda HCII to HCIII  \nUpgrade of Bumunji HCII to HCIII  \nSupply of medical", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}, [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}]], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 13, "level": 8}}, {"headings_1": {"content": "Partially", "page": 12, "level": 3}}], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Education Construction of a \n363,271 Works found 12-HUMAN  \nCAPITAL Development classroom block", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 13, "level": 8}}, {"headings_1": {"content": "Partially", "page": 12, "level": 3}}, [{"headings_0": {"content": "equipment", "page": 13, "level": 8}}, {"headings_1": {"content": "Partially", "page": 12, "level": 3}}]], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DEVELOPMEN Grant(Formerly at Bulengi P/S  \nWorks \nfound SFG) Construction of a  \nT  \nclassroom block complete at Sidimbire P/S  \nConstruction of a \nWorks found classroom block complete at Buwanda P/S  \nProcurement and  \nsupply of three  \nsitter desks at  \nBuwanda P/S,  \n\\| Bulengi P/S, \\|  \nSidimbire P/S  \nProcurement and Desks supplied of supply of three \ngood quality. sitter desks at \nAlready in use Bulecha P/S,  \nBusiabala P/S,  \nBusitema P/S  \nRenovation of a  \nclassroom \nProcurement and  \nDesks supplied of supply of three  \ngood quality.  \nsitter desks at  \nAlready in use Namungodi P/S,  \nNasweswe P/S,  \nNanyoni  \nSitamboko P/S  \n4 01 Agro- Micro-scale Procurement and  \nPlanned Installation \nIndustrializatio irrigation installation of 3  \n69,500 complete and n demo irrigation already in use sites \n5 06-NATURAL Water Construction of 712,142 Works complete RESOURCES, development public latrines in  \nENVIRONMEN grant RGCs  \nT, CLIMATE Deep borehole Works complete CHANGE, drilling (Hand  \nLAND AND pump)  \nWATER Deep borehole Works complete drilling (Motorised  \npump)  \nBorehole  \nRehabilitation \nrehabilitation completed and boreholes already in \nuse \nDrilling Of 3  \nWorks  \ncomplete Production Wells  \nLot 111-Piped", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}, [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}]], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | 3,243,412", "metadata": {"headings": [{"headings_0": {"content": "| | 3,243,412", "page": 14, "level": 3}}, {"headings_1": {"content": "complete", "page": 13, "level": 8}}], "page": 14, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation  \nThe Accounting Officer should fast track completion of construction of Sikuda Seed School to serve the intended Community and also source for funds for rrenovation of a two classroom block at Bunyadeti P/S in the subsequent year. \n1.8 \nThe Service Delivery under other Service Delivery Areas  \nI sampled eight (8) out of fifteen (15) activities with a total expenditure of UGX.0.22Bn. Below is a summary of my findings. \nProgram Activities  \nAmount Spent UGX Audit Comment", "metadata": {"headings": [{"headings_0": {"content": "| | 3,243,412", "page": 14, "level": 3}}, {"headings_1": {"content": "complete", "page": 13, "level": 8}}, [{"headings_0": {"content": "| | 3,243,412", "page": 14, "level": 3}}, {"headings_1": {"content": "complete", "page": 13, "level": 8}}], [{"headings_0": {"content": "| | 3,243,412", "page": 14, "level": 3}}, {"headings_1": {"content": "complete", "page": 13, "level": 8}}], [{"headings_0": {"content": "| | 3,243,412", "page": 14, "level": 3}}, {"headings_1": {"content": "complete", "page": 13, "level": 8}}]], "page": 14, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 14, "level": 3}}, {"headings_1": {"content": "| | 3,243,412", "page": 14, "level": 3}}], "page": 14, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wel ae Mae \u201c  \n13 10-Sustainable Eanstrusklen of Sikuda \\| \n216,968  \n161,215 Phase II works Urbanisation And Sub-county  \nundertaken  \nHousing Administration Block-  \nphase ii  \nRetention payment for  \nPhase II works Sikuda Administration undertaken block & Majanji Sub  \nCounty Administration  \nblock phase II  \nBusime Sub-county  \nPhase II works Administration Block- undertaken phase ii  \nRenovation of District  \nLC5 Chairman\u2019s office Chairperson Office renovated", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 14, "level": 3}}, {"headings_1": {"content": "| | 3,243,412", "page": 14, "level": 3}}, [{"headings_0": {"content": "(\u2018000\u2019)", "page": 14, "level": 3}}, {"headings_1": {"content": "| | 3,243,412", "page": 14, "level": 3}}]], "page": 15, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 14, "level": 3}}], "page": 15, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the contractor on the issue of demobilised site for the construction of Maternity ward at Buteba HCIII (2nd phase) and ensure it\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 14, "level": 3}}], "page": 15, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 15, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.0  \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; \nBusia DLG had a wage budget of UGX.28,976,325,429, out of which UGX.28,200,799,880 was utilized for the period under review. Below is a summary of \n28.98  \nFrom the analysis, I noted that;  \ne There was an under absorption of UGX.775,525,549  \ne The supplementary funding of UGX.775,525,549 was not utilized.  \nThe Accounting Officer attributed the under absorption of wage to the ban on recruitment of staff by Ministry of Public Service.  \n2.2", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 15, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Validation of employees on the entity payroll  \nThe District had 2,292 employees on the IPPS payroll of which The Accounting Officer 1,888 (87.3%) were fully verified, 100 (9.2%) partially verified, should engage the 05 (0.5%) not verified, and 33(3.0%) did not show up.  \nconcerned Service Commissions and obtain In addition, 27 individuals who had not accessed the payroll by minute extracts within an end of June, 2023 were captured as new records and considered appropriate timeframe for in my determination of the District wage bill.  \nthe validation of the e For the fully validated staff, the Accounting Officer employees by Ministry of confirmed that all individuals who appeared for validation Public Service.  \nand who were part of the District\u2019s June 2023 payroll  \nThe Accounting Officer satisfied the minimum requirements to qualify as a genuine  \nshould regularly review the staff on the payroll.  \nDistrict payroll so as to \u00b0 For the partially validated staff, The Accounting Officer promptly remove such stated that he has communicated to the Respective Public employees and avoid Service Commission and District Service Commissions to continued loss to avail those Minute Extracts. \ngovernment. In addition, For the staff not verified, The Accounting Officer stated that the case in question should e  \nhe has summoned the concerned staff to submit all his be followed up with a view of recovery. employment/appointment documentation for verification.  \n\u00b0 For the staff who did not appear for the head-count, The The Ministry of Public Accounting Officer confirmed that these staff missed the Service should make validation exercise due to different reasons and gave an arrangements to validate explanation for each of these staff. \nany staff that missed this exercise for genuine reasons so that a complete clean payroll is established. Besides, investigations should be undertaken for the non-existing employees and appropriate action taken for the amounts expended to non-existent staff. \nThe Accounting Officer should initiate a process of deleting these names on \nemployee service.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 16, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer acknowledged that this problem is  \ncommon among some staff, that some claim data entrants erred  \nand misstated their dates of births during IPPS data capture; but  \nfurther revealed that he has since notified Ministry of Public  \nService of this anomaly.  \na) Findings from Other Special Audit Procedures  \nThe Accounting Officer I undertook other special audit procedures to review the accuracy should review its planning of the payroll including planning, budgeting and payments for the to ensure that statutory period of four years (2019/2020-2022/2023).  \ndeductions are paid as per the payroll register. In I noted that;  \naddition, the Accounting a) 201 employee records were captured on wrong scale/notches Officer should pay all the leading to an over computation of UGX. 35,119,530 and statutory  \ndeduction under computation of UGX. 335,246,597.  \narrears. Besides, the amounts over remitted b) Over-remittance of UGX. 557,711,212 and under-remittance should be followed up with of UGX. 162,865,983 of statutory deductions were made by a view of recovery.  \nthe entity during the period.  \nThe Accounting Officer c) Over-remittance of UGX. 164,068,276 and under-remittance should put in place controls of UGX. 6,707,8870f non-statutory deductions were made by to ensure that non- the entity during the period.  \nstatutory deductions are", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 17, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 17, "level": 8}}, {"headings_1": {"content": "completed.", "page": 15, "level": 1}}], "page": 17, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "accurately Although the Accounting officer stated that there were no over computed and promptly and under payments of statutory deductions and non- statutory paid as per the payroll deductions my verification revealed the above over and under register. In addition, the remittances.", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 17, "level": 8}}, {"headings_1": {"content": "completed.", "page": 15, "level": 1}}], "page": 17, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "amounts over remitted should be followed up with a view of recovery. Review of the DLG Staff Establishment  \nReview of the establishment revealed;  \nThe Accounting Officer i.  \nOut of 569 approved positions, a total of 200 positions should engage the District were filled leaving a gap of 369 vacant positions.  \nService Commission, Ministry of Public Service ii.  \nThe entity did not have an approved and costed staff and the MoFPED to have establishment for primary, secondary and\\_ tertiary the vacant positions filled. institutions while the staff structure for health facilities  \nissued by Ministry of Health was not incorporated into The Accounting Officer the district approved structure.  \nshould engage District Service Commission and The Accounting Officer stated that most of the vacant positions the Ministry of Public would have been filled; however, there was a ban on recruitment Service to develop and of staff. And yet an advert had been run and the recruitment implement a costed staff process was ongoing but was halted due to the ban.  \nstructure for the District. \nthe Programmes ended with the introduction of the: Parish Development Model  \n- Programme.  \nThere is a risk that these funds may not be recovered from beneficiaries since there was no movement in the closing balance in the last two years.  \nThe Accounting Officer explained that the payables were mainly composed of YLP and UWEP whose recovery has become a challenge since most of the groups", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 17, "level": 8}}, {"headings_1": {"content": "completed.", "page": 15, "level": 1}}, [{"headings_0": {"content": "always", "page": 17, "level": 8}}, {"headings_1": {"content": "completed.", "page": 15, "level": 1}}]], "page": 17, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 18, "level": 1}}, {"headings_1": {"content": "always", "page": 17, "level": 8}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER  \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0  \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 18, "level": 1}}, {"headings_1": {"content": "always", "page": 17, "level": 8}}, [{"headings_0": {"content": "disintegrated.", "page": 18, "level": 1}}, {"headings_1": {"content": "always", "page": 17, "level": 8}}], [{"headings_0": {"content": "disintegrated.", "page": 18, "level": 1}}, {"headings_1": {"content": "always", "page": 17, "level": 8}}]], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 18, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 18, "level": 1}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 18, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 18, "level": 1}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 18, "level": 2}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 18, "level": 2}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nBusia District received UGX.720,701,512, out of UGX.720,701,512 budgeted (100%) for the financial year 2022/23. Out of the UGX.720,701,512 received, the District spent UGX.712,141,946 (100%) leading fully utilization of funds. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.  \nPlanned quantity Actual quantity ]", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}]], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.1.1 Positive observations  \ne All the projects in the water grant work plan were in the approved five-year development plan.  \ne All the projects in the approved work plan were in the indicative list of capital investments therefore eligible for funding under the grant.  \ne Three (03) ongoing UGFIT projects (seed schools and health centre upgrades) had water sources that were accessible by the local community at their respective sites.  \nDesk and field appraisals were undertaken for all the 15 planned projects.  \ne  \nThe District had formal consent for the land on which all the fifteen (15) water e  \nfacilities were undertaken.  \ne Fifteen (15) projects implemented projects had been recorded in the asset", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], "page": 19, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "register", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], "page": 19, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All the fifteen (15) projects had their designs approved by the Ministry of Water e  \nand Environment.  \nAll of the projects had their procurement adverts published by 30th June, 2022, oe  \nand  \noc All of the projects had their procurement contracts awarded by 31st October, 2022.  \nReview of delivery notes and installation reports revealed that the District used oe  \nstainless steel/u-PVC pipes.  \nFifteen (15) inspected water facilities had functional water user committees to e  \nensure local ownership and long term usage of the facilities. \n4.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n4.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:  \ne The proposed investments are derived from the approved LG Development Plan. e prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component),  \n\u00b0 provides an indicative list of capital investments and other development activities to be funded.  \noe Stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \n4.1.2.2 Funding and Absorption  \nI reviewed the budget performance of Busia DLG and noted the following;  \noe UGX.720,701,512 (100%) was received, out of UGX.720,701,512 budgeted. Out of the funds received UGX.458,881,719 (62.7%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX. 261,819,793 (36.3%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nPurpose Budgeted Released Variance amount  \namount  \nRural Water and Sanitation Sub-Grant 458,881,719 458,881,719 an traditional component  \nPiped Water Sub-Grant (UgIFT 261,819,793 261,819,793 009 component  \n\\|  \n720,701,512 720,701,512 0 '  \n512\\| \noe Out of the funds received of UGX.458,881,719 (62.7%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.458,881,719 (100%) was spent, while out of funds received of UGX.261,819,793 (37%) for the Piped Water Sub-Grant (UgIFT component), UGX.261,819,793 (100%) was spent as shown in the table below; \nCategory Approved Release Expenditure Un- % Estimate utilized Absorptio n \n(A) (UGX) (B) (UGX) (C) (UGX) (B-C)", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}, [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}]], "page": 19, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 8}}, {"headings_1": {"content": "register", "page": 19, "level": 1}}], "page": 20, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rural Water 458,881,719 458,881,719 458,881,719 0 and  \nSanitation  \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 8}}, {"headings_1": {"content": "register", "page": 19, "level": 1}}], "page": 20, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], "page": 20, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Piped Water 261,819,793 261,819,793 261,819,793 0 Sub-Grant  \n(UgIFT \n720,701,512 720,701,512 720,701,512 \\| 0  \n\\| 100% \no A review of the annual work plan, budgets and performance reports revealed that out of the planned thirteen (13) activities, 12 were fully implemented. \noe All boreholes fitted with hand\u00bb pumps \u2018should have a minimum yield of 500litres/hour.  \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless oe  \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following;  \ne None of the 50 existing water sources were tested contrary to the standard requirement of 20%, while 14 (100%) of the new sources were tested as per the required standard of 100%. Furthermore, 100% of the new water sources were found to be suitable for human consumption. This is shown in the table", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}, [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}]], "page": 20, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "S/N Category Number Percentag Percentag Percentag Percentage of of water e required e actually e  \nsuccessful sources to be tested untested tests. tested", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(b)", "metadata": {"headings": [{"headings_0": {"content": "(b)", "page": 21, "level": 3}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "(b)", "page": 21, "level": 3}}], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(a-b) 1 Existing 608 20% 12% projects  \n2 New projects 14 100% 0% \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained management acknowledged the observation and promised to have the required tests done accordingly going forward. \nThe Accounting Officer should always test existing water sources as per grant", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "(b)", "page": 21, "level": 3}}, [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "(b)", "page": 21, "level": 3}}], [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "(b)", "page": 21, "level": 3}}], [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "(b)", "page": 21, "level": 3}}]], "page": 21, "document_name": "Busia 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": "(a)", "page": 21, "level": 8}}], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}]], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- designed audit procedures -to- determine: whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], "page": 22, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n4.2.1 Positive observations \nObtained no objection for planned investments from the MoH oe \nAll the projects were undertaken from titled land oe \n1.2.1 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.2.2 Planning and Budget Performance  \n4.2.2.1 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 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.519,769,492 (22.6%). \nIn addition, there was no allocation to repair of medical equipment as shown in the table below; \nMain Expenditure Threshold as Actual Approved Variance Audit Items per the percentage budget (UGX) remark guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}]], "page": 22, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 22, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "medical Minimum 20%  \nNon- equipment 0 allocation \nReplacement of small Maximum 20% 17.4% medical equipment  \nand  \nmedical  \nfurniture. \nUpgrade and new Maximum 60% 82.6% \n401,263,770 \n1,898,601,239 22.6% Over construction including Allocation Geotechnical  \nInvestigation on the \nThe\u201c Accounting Officer should engage the: Ministry of Health in line with the budgeting guidelines. \n4.2.2.2 Funding and Absorption  \nOut of the approved budget of UGX.4,399,336,069, the district received UGX.4,399,336,069 (100%). Out of the received funds, UGX.2,424,498,736 (55.1%) was spent, thus leaving UGX.1,974,837,333 unutilized. Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "(A)", "page": 22, "level": 8}}], "page": 23, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details Approved Warrants/ Expenditure Under Under absorption budget (UGX) Release (UGX) (UGX) funding", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "(A)", "page": 22, "level": 8}}], "page": 23, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 23, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A) SE RS EI ETE RSA EIER  \n(B) (C) D=(A-  \nB)  \nCapital  \ndevelopment 4,346,104,482 4,346,104,482 2,371,267,149 1,974,837,333 Recurrent \n53,231,587 53,231,587 53,231,587  \n4,399,336,069 4,399,336,069 2,424,498,736 og 1,974,837,333 \nUnder absorption of released funds resulted in non-implementation of the following key activities;  \no Construction of Sikuda Seed Secondary School. \nAs a result, education services were delayed to the intended beneficiaries.  \nThe Accounting Officer attributed the under absorption of funds to late release of UGIFT funds that were swept back in the previous financial years, however, indicated that works are ongoing to have the activities fully implemented. \nThe Accounting Officer should fast-track implementation of the construction of works to achieve the service delivery for the intended purposes. \nI informed the Accounting Officer that the issue of late release of re-voted funds shall be brought to the attention of MoFPED. \n4.2.3 Implementation of UGIFT activities  \n4.2.3.1 Inspection of UGIFT activities  \nI conducted physical inspections of six (06) UGIFT projects implemented at UGX.2,424,498,736 on 22\"? November, 2023 to assess service delivery indicators. I observed the following as summarised in the table below;  \nConstruction of Sikuda Seed School", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}]], "page": 23, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- = -> ...and--- subsequent \\|:  \nworks not yet Contractor: I ee \u201c4 ~undertaken. ee a ate: j  \nKranima Eco  \nSoultions  \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nOne of the Class room One of the 5-stance Start-date:  \n9/12/2021 blocks pit latrines \nEnd date:", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}]], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10\"/05/2024", "metadata": {"headings": [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount paid by 30 June", "metadata": {"headings": [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023. Nothing", "metadata": {"headings": [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Interview with management revealed that by end of FY 2022/2023 the contractor had not yet submitted the performance security and could not qualify for advance payment to speed up the works, as a result the site was found demobilized with three workers on site. There is a risk of shoddy works and failure to complete the project. As a result, intended education and health service delivery was delayed. \nThe Accounting Officer attributed the delays in construction Sikuda Seed Secondary School to the hybrid type of procurements which took two years before its conclusion. However, the contractor is on ground is progressing on well. We are closely monitoring him to ensure timely delivery of the project. \nThe Accounting Officer should engage the contractor to execute a performance guarantee and fast track the construction works. \nb)  \nPit latrine was ei : \\\\ oo  \n\\| SS ee NN m a complete, Sikuda twee \\| Health \\| mat \noi \\| Besen ai placenta pit", "metadata": {"headings": [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}, [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}]], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201c10/44/2021", "metadata": {"headings": [{"headings_0": {"content": "\u201c10/44/2021", "page": 25, "level": 8}}, {"headings_1": {"content": "10\"/05/2024", "page": 24, "level": 8}}], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DE im =", "metadata": {"headings": [{"headings_0": {"content": "DE im =", "page": 25, "level": 1}}, {"headings_1": {"content": "\u201c10/44/2021", "page": 25, "level": 8}}], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 \nmen m ni End date:", "metadata": {"headings": [{"headings_0": {"content": "DE im =", "page": 25, "level": 1}}, {"headings_1": {"content": "\u201c10/44/2021", "page": 25, "level": 8}}, [{"headings_0": {"content": "DE im =", "page": 25, "level": 1}}, {"headings_1": {"content": "\u201c10/44/2021", "page": 25, "level": 8}}]], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "11/05/2022", "metadata": {"headings": [{"headings_0": {"content": "11/05/2022", "page": 25, "level": 8}}, {"headings_1": {"content": "DE im =", "page": 25, "level": 1}}], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Extension  \nend date:  \nRenovated OPD block in \n2 . 1 Staff house \nthe renovated OPD block and the staff house at Sikuda I also noted some defects on  \nHCIII as indicated below;  \nInspection remarks Staff-house:", "metadata": {"headings": [{"headings_0": {"content": "11/05/2022", "page": 25, "level": 8}}, {"headings_1": {"content": "DE im =", "page": 25, "level": 1}}, [{"headings_0": {"content": "11/05/2022", "page": 25, "level": 8}}, {"headings_1": {"content": "DE im =", "page": 25, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 25, "level": 8}}, {"headings_1": {"content": "DE im =", "page": 25, "level": 1}}]], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Incomplete", "metadata": {"headings": [{"headings_0": {"content": "Incomplete", "page": 25, "level": 8}}, {"headings_1": {"content": "11/05/2022", "page": 25, "level": 8}}], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "plumbing works, with vent pipes left short and open.  \nStaff house not commissioned but found in use \nRenovated OPD-Leaking roof and ceiling found dampening and likely to collapse \nPit latrine was", "metadata": {"headings": [{"headings_0": {"content": "Incomplete", "page": 25, "level": 8}}, {"headings_1": {"content": "11/05/2022", "page": 25, "level": 8}}, [{"headings_0": {"content": "Incomplete", "page": 25, "level": 8}}, {"headings_1": {"content": "11/05/2022", "page": 25, "level": 8}}], [{"headings_0": {"content": "Incomplete", "page": 25, "level": 8}}, {"headings_1": {"content": "11/05/2022", "page": 25, "level": 8}}]], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SPejeP JO", "metadata": {"headings": [{"headings_0": {"content": "SPejeP JO", "page": 26, "level": 1}}, {"headings_1": {"content": "Incomplete", "page": 25, "level": 8}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sjuawiAed", "metadata": {"headings": [{"headings_0": {"content": "sjuawiAed", "page": 26, "level": 1}}, {"headings_1": {"content": "SPejeP JO", "page": 26, "level": 1}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "XaU S\u0131qXay-un \"paAejop PEYAUSP! 0\\} suqggp LONSS 94\\} JOlUd payeapun asnoy \nya\u0131m S1109/s320] sem 392409 TITDH Jayjoue YeIs smopum Aan\u0131jap 0\\} epnyis J2jem aoln\u0131as J0\\}9e4U0D Je", "metadata": {"headings": [{"headings_0": {"content": "sjuawiAed", "page": 26, "level": 1}}, {"headings_1": {"content": "SPejeP JO", "page": 26, "level": 1}}, [{"headings_0": {"content": "sjuawiAed", "page": 26, "level": 1}}, {"headings_1": {"content": "SPejeP JO", "page": 26, "level": 1}}]], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "asnoy", "metadata": {"headings": [{"headings_0": {"content": "asnoy", "page": 26, "level": 1}}, {"headings_1": {"content": "sjuawiAed", "page": 26, "level": 1}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ysey yyeay By) ers \npa1espun EPUBIOA ajgqeun pue auy \n07 abe\u00dfus EC yu\u0131s UoNeaNpg pjnoys pue", "metadata": {"headings": [{"headings_0": {"content": "asnoy", "page": 26, "level": 1}}, {"headings_1": {"content": "sjuawiAed", "page": 26, "level": 1}}, [{"headings_0": {"content": "asnoy", "page": 26, "level": 1}}, {"headings_1": {"content": "sjuawiAed", "page": 26, "level": 1}}], [{"headings_0": {"content": "asnoy", "page": 26, "level": 1}}, {"headings_1": {"content": "sjuawiAed", "page": 26, "level": 1}}]], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ypo1q", "metadata": {"headings": [{"headings_0": {"content": "ypo1q", "page": 26, "level": 1}}, {"headings_1": {"content": "asnoy", "page": 26, "level": 1}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "metadata": {"headings": [{"headings_0": {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "page": 26, "level": 3}}, {"headings_1": {"content": "ypo1q", "page": 26, "level": 1}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ssnoy papuau\u0131 Jes\u0131yo dO \nuolsuayxq paynuop\u0131 yes Ayusogew \u2018yWNsai UONUSISA", "metadata": {"headings": [{"headings_0": {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "page": 26, "level": 3}}, {"headings_1": {"content": "ypo1q", "page": 26, "level": 1}}, [{"headings_0": {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "page": 26, "level": 3}}, {"headings_1": {"content": "ypo1q", "page": 26, "level": 1}}]], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": ":2jep", "metadata": {"headings": [{"headings_0": {"content": ":2jep", "page": 26, "level": 3}}, {"headings_1": {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "page": 26, "level": 3}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "T", "metadata": {"headings": [{"headings_0": {"content": ":2jep", "page": 26, "level": 3}}, {"headings_1": {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "page": 26, "level": 3}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pu3 Ul au", "metadata": {"headings": [{"headings_0": {"content": "pu3 Ul au", "page": 26, "level": 5}}, {"headings_1": {"content": ":2jep", "page": 26, "level": 3}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Z e Sul UO", "metadata": {"headings": [{"headings_0": {"content": "pu3 Ul au", "page": 26, "level": 5}}, {"headings_1": {"content": ":2jep", "page": 26, "level": 3}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sy", "metadata": {"headings": [{"headings_0": {"content": "sy", "page": 26, "level": 3}}, {"headings_1": {"content": "pu3 Ul au", "page": 26, "level": 5}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.3 EDUCATION DEVELOPMENT GRANT  \n\u201c  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 154,970,738 for the renovation of classroom blocks, construction of pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations  \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "sy", "page": 26, "level": 3}}, {"headings_1": {"content": "pu3 Ul au", "page": 26, "level": 5}}, [{"headings_0": {"content": "sy", "page": 26, "level": 3}}, {"headings_1": {"content": "pu3 Ul au", "page": 26, "level": 5}}], [{"headings_0": {"content": "sy", "page": 26, "level": 3}}, {"headings_1": {"content": "pu3 Ul au", "page": 26, "level": 5}}], [{"headings_0": {"content": "sy", "page": 26, "level": 3}}, {"headings_1": {"content": "pu3 Ul au", "page": 26, "level": 5}}]], "page": 27, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "sy", "page": 26, "level": 3}}], "page": 27, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0o The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant.  \ne The District undertook mitigation measures for projects/programs with related environmental and social impacts. \n4.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "sy", "page": 26, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "sy", "page": 26, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "sy", "page": 26, "level": 3}}]], "page": 27, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 27, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Selection of schools/projects for Education Development grant  \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nOut of UGX:369,795,233 released, UGX.363,271,035 had -been spent by the time of audit, resulting in an insignificant under absorption of UGX.6,524,198, as indicated in the table below; \nFunds Expenditure (UGX) Unspent (UGX) \u00b0%age of funds absorbed released", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}, [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], "page": 28, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "369,795,233 363,271,035 6,524,198 \n4.3.2.2 Inspection for service delivery under the Education Development Grant  \nI inspected three (03) projects with a total expenditure of UGX.300,000,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \n2-classroom block constructed and 3-seate desks supplied to Buwanda Prima \\+ ee, be  \nWIA Melle ea ners School. Confirmed to be 36 desks and already in use. \n2-classroom block constructed and 3-seate desks supplied to Bulengi Primary School. Confirmed to be 36 desks and already in use. \n2-classroom block constructed and 3-seate desks supplied to Sidimbire Prima School. Confirmed to be 36 desks and already in use. \n4.4 MICRO SCALE IRRIGATION  \nThe GoU is implementing the micro scale irrigation programme in Busia District with the aim of supporting smallholder farmers to transition from subsistence to", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}]], "page": 28, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Creation of awareness-of-] --- ---  \nMSI program at Sub-  \nCounty Level( S/C Coucil,  \n18  \n18 STPC, RDC, Religious &  \ncultural leaders, SEC,  \nOpinion leaders, GISO) u  \nCreation of awareness of  \nMSI program at Parish  \nLevel(PDCs, LC1 (C/Ps,  \na  \n= Religious & cultural  \nleaders, Opinion leaders) \\|  \nfor the 62 workshops \\_  \nCreation of awareness of  \nMSI program for farmers 62 62 in each of the 62 parishes  \nConducting radio talk  \n+  \nshows and Jingos  \nConducting and sean  \nexchange visits 224 224 Linkage of eligible farmers  \nto enabling partners 3 3 Conducting and facilitating  \n4  \n3 farmer field days  \nSupport of LG & LLG staff  \nin firm visits by contract 30 30 staff  \neration Farmer registration and 319 343 Conducting farm visits 160 160 \"\\| Procurement of field tools  \n1  \n& protective wear  \nInstallation of irrigation  \n4  \n3 demo  \nsites \n; \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}]], "page": 29, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 3}}], "page": 29, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n4.4.1 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.4.1.1 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 3}}]], "page": 29, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Quarter Ewe", "metadata": {"headings": [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], "page": 30, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "16,402,100 16,402,190 - Quarter 55,032,588 55,032,588 three Quarter Four 275,170,088 275,170,088 275,170,088 4.4.1.2 Implementation of the Micro irrigation program Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; Farmer awareness raising will be based on a communication strategy and user- oe friendly communication materials to be developed and issued by MAAIF. The approved farmer deposits the co-payment to the LG General Fund Account. o Farmer's co-funding are budgeted, managed and accounted for using Government systems. o The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. oe The supply and installation of equipment. The supplier shall carry out service and maintenance during the warranty period o and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; o A review of the detailed program work plan revealed that the district spent UGX.275,170,131 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were adequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also prepared as required. As a result, the purpose for which the funds were disbursed was adequately achieved. 4.4.1.3. Inspection for service delive rojects implemented in FY 2022/23 I sampled two (02) demonstration irrigation projects with a total expenditure of u Da \u2018 \u00ab Sy) \\| Training ==: received from the equipment supplier e Security of the = che \\|: equipment Wafula Buchhya- SCIENCE 24,393,102 Ogumbo Budimo- CORNER Lumino ENGINEERING LIMITED 4.5 IMPLEMENTATION OF THE UGANDA ROAD FUND (URF) 4.5.1 Funding of the Uganda Road Fund The District received UGX.410,638,176 from Uganda Road Fund and transferred UGX.108,554,616 to its Town Councils and Sub counties. The balance of UGX.302,083,560 was to be utilized on District Roads. A review of the District work plans revealed that UGX.302,083,560 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below. I noted that the district did not receive all its budget funds. Out of the total budget of UGX.356,250,087, only UGX.302,083,263 (84.8%) was received resulting into a shortfall of UGX.54,166,824 (15.2%) as indicated in the table below. Expenditure", "metadata": {"headings": [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}, [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 31, "level": 3}}, {"headings_1": {"content": "| Quarter Ewe", "page": 30, "level": 3}}], "page": 31, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Routine Manual 5,930,000 Maintenance 143,555,000 137,625,000  \nRoutine Mechanized 2,444,000 Maintenance 156,792,000 154,348,000  \nPeriodic Maintenance 24,440,000 11,280,000 13,160,000 Other qualifying works 140,018,000 114,410,000 25,608,000 Total 464,805,000 417,663,000 47,142,000 Source: URF planning and reporting templates for Busia DLG \nThe Accounting Officer attributed the shortfalls to budget cuts which are a common concern with Uganda Road Fund. \nCategory -. \u00bb =\\|. \u00abPlanned Planned Annual \\|- Actual Actual Expenditure Length Expenditure length", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 31, "level": 3}}, {"headings_1": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, [{"headings_0": {"content": "Expenditure", "page": 31, "level": 3}}, {"headings_1": {"content": "| Quarter Ewe", "page": 30, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 31, "level": 3}}, {"headings_1": {"content": "| Quarter Ewe", "page": 30, "level": 3}}]], "page": 31, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(KM)", "metadata": {"headings": [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "Expenditure", "page": 31, "level": 3}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(KM)", "metadata": {"headings": [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Routine Manual 107.5 143,555,000 134.7 137,625,000 Maintenance  \nRoutine Mechanized 156,792,000 154,348,000 i  \n:  \nMaintenance  \nPeriodic Maintenance 24,440,000 = 11,280,000 Other qualifying works 140,018,000 114,410,000 ee 464,805,000 216.4 417,663,000 Source: URF work plan and  \nperformance  \nreports \nAccording to my inspection carried out on 30\"October 2023 and progressive performance reports, I have observed the following; \n4.5.3 Inspection of the projects  \nA physical inspection of a sample of roads maintained under Uganda Road Fund during the year under review was carried out on 24\" November 2023. The following observations were made; \nNotable achievements and good works include as detailed in the table below; \nName of the road Remarks \nNamutere-Sauriyako-Buwembe road, 5.0Km at Works satisfactory", "metadata": {"headings": [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}, [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}]], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.9,400,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.9,400,000", "page": 32, "level": 8}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Butangasi-Sifuyo-Magale road 9.0Km at Works satisfactory", "metadata": {"headings": [{"headings_0": {"content": "UGX.9,400,000", "page": 32, "level": 8}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.16,920,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.16,920,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.9,400,000", "page": 32, "level": 8}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Dabani \u2014 Sibona \u2014 Nahayaka road, 2.5Km at Works satisfactory", "metadata": {"headings": [{"headings_0": {"content": "UGX.16,920,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.9,400,000", "page": 32, "level": 8}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.8,005,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.8,005,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.16,920,000", "page": 32, "level": 8}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buchicha p/s-Nakoola p/s-Sikuda-Odero road, Works satisfactory 7.0Km at UGX.4,700,000  \nDabani \u2014 Sibona \u2014 Nahayaka road, 6.0Km at Works satisfactory", "metadata": {"headings": [{"headings_0": {"content": "UGX.8,005,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.16,920,000", "page": 32, "level": 8}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.11,280,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.8,005,000", "page": 32, "level": 8}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a) Routine mechanization of Bugunduhira-Sikuda-Habuleke  \n10.4km were undertaken at a cost of UGX.19,552,000. The works along this road were generally satisfactory apart from a few defects observed such as; \noe Side drains at various points of the road had been eroded \nb) Routine mechanized maintenance of Lumino=Masaba-Masafu Road  \n8.4km were undertaken at a cost of UGX.15,792,000. The following observations were made during the inspection undertaken on 24\" November 2023; The pictures below", "metadata": {"headings": [{"headings_0": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.8,005,000", "page": 32, "level": 8}}, [{"headings_0": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.8,005,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.8,005,000", "page": 32, "level": 8}}]], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "refer;", "metadata": {"headings": [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], "page": 33, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Section with well Eroded side drains and Eroded side drains and gullies undertaken works gullies through the road through the road Gullies formed along the Width of the road Width of the road reduced by eroded road reduced by eroded side side drains drains Some sections of the road are almost not motor-able and subject to further deterioration due to poor drainage works undertaken, poor grading and compaction of soils coupled with much running water and poor soils. The intended service delivery benefits were not achieved irrespective of the money spent on the road works undertaken along this road. The Accounting Officer explained that the damaged spots will be worked on, however, attributed this to the heavy rains that washed away some areas, leading to such deterioration. The Accounting Officer is advised to always undertake quality road works matching the funds available and spent. 4.6 REVIEW OF MASAFU HOSPITAL 4.6.1 Staffing Gaps These gaps are affecting service delivery: -Besides;-understaffing limits segregation of duties for effective control. The Accounting Officer attributed this to the halt in the recruitment of staff. The Accounting Officer should liaise with the Ministries responsible for Public Service, Health and Finance to ensure that the vacant posts are filled to enhance service delivery. 4.6.2 Drug Stock outs Chapter 4 of the Management of medicines and health supplies manual requires the health facility to put in place an effective stock management system to ensure 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 within public health facilities. This enables a consistent, safe, effective, quality, and affordable medicines and health supplies availability. On the contrary, inspection of the facility revealed that it experienced stock outs of essential drugs and other essential medical items as shown in Appendix 7; The stock outs may be a result of failure by NMS to supply drugs in the quantities ordered by the Health Centre and lack of reliable information on drugs usage and stocking positions. Stock outs may hinder effective delivery of health services. The Accounting Officer explained that there are common breakages in delivery schedules by NMS. The Accounting Officer is advised to liaise with NMS to ensure continuous optimum stock of medicines and supplies. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the", "metadata": {"headings": [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}]], "page": 33, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], "page": 35, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements if such disclosures are to relationships: and other matters that may reasonably be thought -to- bear~on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in", "metadata": {"headings": [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}]], "page": 35, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "parishes.", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 37, "level": 1}}, {"headings_1": {"content": "refer;", "page": 33, "level": 1}}], "page": 37, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The HLG Core Implementation team was fully constituted as per the guideline. The District prepared quarterly performance reports. Out of 4 quarterly performance reports, 4 were prepared.  \nThere was evidence of mobilization and sensitization of the various stakeholders at all levels including communities.  \nThere was support for the continuous formation of PDM enterprise groups.  \nOo \nThere was no training of the PDM enterprise groups and SACCOs. 08 \nThere was continuous data collection at household and community levels. 0", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 37, "level": 1}}, {"headings_1": {"content": "refer;", "page": 33, "level": 1}}, [{"headings_0": {"content": "parishes.", "page": 37, "level": 1}}, {"headings_1": {"content": "refer;", "page": 33, "level": 1}}], [{"headings_0": {"content": "parishes.", "page": 37, "level": 1}}, {"headings_1": {"content": "refer;", "page": 33, "level": 1}}]], "page": 37, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], "page": 37, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Training of local experts was carried out in all the 62 parishes. The training was attended by the Parish chiefs, CDOs, Commercial Officers, Extension officers and LCI I & II's. The training of trainers (Core Implementation team) was carried out. fo\\} \u00b0 Parish priorities and action plans for the FY 2022/2023 were prepared by all PDCs. \u00a9 PDCs were fully constituted. All the 10 PDCs held all the 4 quarterly meetings. 08 10 SACCOs fully constituted-the supervisory, executive committees as well as the e Loan, Production, Marketing, Business Development services, Finance and investment sub Committees. All the 10 PDM SACCOs were registered under the Cooperative Societies Act. 0 o UGX. 6,200,000,000 was transferred to 62 SACCOs that had signed PRF financing agreements. oe For all the 10 SACCOs, bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022. All the 10 parishes carried out wealth ranking during identification of subsistence eo households. All parishes selected flagship projects as per the guidelines, consistent with the \u00a9 LG selected priority commodities and these were implemented accordingly. o All the 10 sampled PDM SACCOs opened bank accounts without Board resolutions. oe All the 10 sampled PDM SACCOs opened bank accounts without Board resolutions. By the time of the first general meeting, none of the PDM SACCOs had already o received funds contrary to procedures. All the 10 PDM SACCOs included a resolution for the bank account signatories in oe the minutes. All the 10 PDM SACCOs had the signatories to the bank account consistent with oe the ones approved in the board resolutions. All the 10 PDM SACCO\u2019s approved signatories were authorizing payments to PRF oe beneficiaries. 4.7.3 Areas of Improvement I noted the following areas where the District needs improvement; 4.7.4 Planning and Budget Performance I reviewed the Busia District approved work plan and budget for PDM activities and noted the following; 4.7.4.1 Alignment of the District Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through - their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Guidelines for 2021 requirement. However, consultatioris would be made and implementation undertaken as required. I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}, [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}]], "page": 37, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 4.7.4.4 Registration of PDM SACCOs and Enterprise Groups Parish sevubihe  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the  \nFund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;  \nThe LG and more specifically the TILED department shall support the Office of \u00b0  \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was 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.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], "page": 40, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;  \nNature of \\| Observations Recommendation registration  \nLicensing of PDM Allthe 10 SACCOs were not licensed to The", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], "page": 40, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], "page": 40, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCOs Under the take on the business of lending under Officer  \nshould Microfinance  \nMicrofinance Institutions money lenders engage the PDM Institutions Money act as detailed in Appendix 10.  \nSecretariat on how Lenders Act  \nAs a result, enforcement of recovery of \\|to have all the PRF from beneficiaries by the PDM SACCOs licensed as SACCOs may be legally challenged money lending leading to loss of funds.  \nbusinesses. \na  \nThe Accounting Officer did not provide an explanation to this observation. \n4.7.4.5 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 - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u00ae June, 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}]], "page": 40, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June, 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nInsurance Policy for - All the PRF beneficiaries out 1,089 We. are yet-to get guidance Farming Enterprises \nwho carried out farming enterprises from the PDM secretariat in 10 sampled PDM SACCOs did not  \nobtain agricultural insurance policies  \nfrom UAIS. \nJohn F.S. Muwanga  \nAUDITOR GENERAL COPY", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}]], "page": 41, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 42, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], "page": 42, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 42, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], "page": 42, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}], "page": 43, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nActual collected Budget Variance Source IL mn  \nTax Revenues \\| Local Services Tax  \n175,958,278 171,016,000 -4,942,278 Land fees \\| 19,155,000 16,450,000 -2,705,000 Business Licenses 636,900 36,009,000 35,372,100 \\| Other tax revenues 0 0 Non-Tax Revenues + IT I 0 \\| Investment income 0 \u201a0 Dividends 0 0] \u00b0  \nRent  \n0 Other property income (disposal of assets) \\| 0  \n0 Sale of goods and services 0 0 Administrative fees and licenses  \n53,938,901 St 590,220,000 536,281,099 Court fines and Penalties  \n0 Other fines and Penalties 0 0 \n22  \nMiscellaneous Revenue 9,131,000 57,000,000 47,869,000 Total Revenue 258,820,079 870,695,000 611,874,921 \n40 \nAppendix 2: Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}, [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}]], "page": 43, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 44, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \nSN Program Sub-program PIAP Output Budget Number of Amount Activities fully activities Spent UGX implemented", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 44, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}, {"headings_1": {"content": "Output", "page": 44, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 12-HUMAN CAPITAL 02-Population 1203010509-Reduced 320165-Primary 6 1,973,865 Pe DEVELOPMENT  \nHealth, Safety and morbidity  \nand Health care services  \nManagement mortality due to  \nHIV/AIDS, TB and  \nmalaria and other  \ncommunicable  \ndiseases", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}, {"headings_1": {"content": "Output", "page": 44, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. 12-HUMAN CAPITAL 1203010509-Reduced 5 162,376", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}, {"headings_1": {"content": "Output", "page": 44, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "02-Population _ 320165-Primary", "metadata": {"headings": [{"headings_0": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DEVELOPMENT  \nHealth, Safety and morbidity  \nand Health care services Management mortality due to  \nHIV/AIDS, TB and  \nmalaria and other  \ncommunicable  \ndiseases  \n\\_  \n3 10-Sustainable 03-Institutional 10030201-waste \n00003-Facilities \u201814 ' 161,215 Urbanisation And Coordination management Management", "metadata": {"headings": [{"headings_0": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}, [{"headings_0": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}]], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 44, "level": 3}}, {"headings_1": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "improved  \nTotal 15 2,297,456 Ye \\_ \n41 \nAppendix 3: Partially Implemented out-puts  \nSN Program Sub-program PIAP Output Budget Amount Total \\| Number Number of Number of Output Spent Number \\| Activities Activities \\| Activities not UGX \u201aof fully partially \\_ implemented \\_(000\u2019) activities \\| implemented implemented  \n09-INTEGRATED 04-Transport 09040106- 260002- 302,083 17 9 4 3 TRANSPORT Asset Community District  \nij  \nINFRASTRUCTURE Management access & Urban and  \nAND SERVICES  \nfeeder roads Community  \nconstructed & Access Road  \nmaintained to Maintenance  \nfacilitate  \nmarket access  \n\\|  \n12-HUMAN 01 Pre-Primary & 320003 363,271 12 \u201a11 1 0 CAPITAL Education,Sports Primary \\|  \nAssets and \\| DEVELOPMENT and skills Education Facilities", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 44, "level": 3}}, {"headings_1": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}, [{"headings_0": {"content": "Housing", "page": 44, "level": 3}}, {"headings_1": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}], [{"headings_0": {"content": "Housing", "page": 44, "level": 3}}, {"headings_1": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}]], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_Management", "metadata": {"headings": [{"headings_0": {"content": "_Management", "page": 45, "level": 2}}, {"headings_1": {"content": "Housing", "page": 44, "level": 3}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\| u  \n01 Agro- 01 Institutional 01060203 000006- 275,170 13 12 1 0 Industrialization Strengthening Enabled Planning and  \nand agricultural Budgeting  \nCoordination extension services  \nsupervision  \nsystem  \ndeveloped and", "metadata": {"headings": [{"headings_0": {"content": "_Management", "page": 45, "level": 2}}, {"headings_1": {"content": "Housing", "page": 44, "level": 3}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "operationalised", "metadata": {"headings": [{"headings_0": {"content": "operationalised", "page": 45, "level": 8}}, {"headings_1": {"content": "_Management", "page": 45, "level": 2}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n.  \n02-Population 1203010501- 000063- 712,142 13 \\| 12 1 \u201a0 12-Human Capital Health, Safety Blood products Quality  \n\\| \\| Development and available Assurance", "metadata": {"headings": [{"headings_0": {"content": "operationalised", "page": 45, "level": 8}}, {"headings_1": {"content": "_Management", "page": 45, "level": 2}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 45, "level": 8}}, {"headings_1": {"content": "operationalised", "page": 45, "level": 8}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Systems", "metadata": {"headings": [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \nTotal  \n1,652,666 55 44 7 3 \n42 \nAppendix 4: Not Implemented out-puts SN Program Sub-program \nPIAP Output Budget Revised \\| Amount Number Number of Output budget UGX Spent UGX of \\| implemented ' (000\u2019) (\u2018000\u2019) activities activities in the \n1 12-HUMAN CAPITAL 01- \noutput ' 1202010205-Basic 320003-Assets 2,099,471 124,634 1 DEVELOPMENT Education,Sports Requirements and and Facilities  \n\\| \nand skills  \nMinimum standards Management  \nmet by schools and  \ntraining institutions  \n2 O1-AGRO- 01-Institutional , 01060203-Enabled -010017- 380,000 INDUSTRIALIZATION Strengthening and agricultural extension Machinery  \nCoordination Supervision system acquisition and  \ndeveloped and maintenance  \noperationalised  \nTotal 2,479,471 124,634 \nAppendix 5: Service delivery/Summary of Inspections \nActivities Amount Spent Summary of findings Pictorial evidence UGX (\u2018000\u2019) \n1 Construction of 124,634 Works found slowly Sikuda Seed  \nprogressing but behind School  \nschedule with few \nworkers on site.", "metadata": {"headings": [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}, [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}]], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "||", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], "page": 46, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "43 \nSN Activities Amount Spent Summary of findings Pictorial evidence UGX (\u2018000\u2019) \n2 Construction of 152,775 Works found complete \na 2 in 1 staff  \nwith a few defects \nhouse at identified Bumunji HCIII \n3 Construction of 138,663  \nWorks found complete \na 2 in 1 staff  \nwith a few defects \nhouse at identified  \nSikuda HCIII  \nan \n4 Upgrade of 503,928 Works found complete \nSikuda HCII to  \nwith a few defects \nHCIII  \nidentified \n5 Upgrade of 251,739 Works found complete \nBumunji HCII  \nwith a few defects \nto HCIII identified", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}, [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}]], "page": 46, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "metadata": {"headings": [{"headings_0": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}, {"headings_1": {"content": "||", "page": 46, "level": 1}}], "page": 47, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bern om \\", "metadata": {"headings": [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], "page": 47, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "medical  \nequipment found idle, not \nen] \\| i Nea T: N equipment engraved and installed, \\| a J Sn Sale =a] \nN  \nEr \n\\| some at risk of loss \nbal Reh cn \n44 \nSN Activities Amount Spent Summary of findings Pictorial evidence UGX (\u2018000\u2019) \n7 Construction of  \nWorks found complete a classroom \nblock at Bulengi", "metadata": {"headings": [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}, [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}]], "page": 47, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}], "page": 48, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of  \nWorks found complete a classroom \nblock at Buwanda P/S \n9 Procurement Furniture supplied and supply of  \nthree sitter \ndesks at \nBuwanda P/S,", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}, [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}], [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}], [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}], [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}]], "page": 48, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bulengi P/S,", "metadata": {"headings": [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], "page": 48, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sidimbire P/S \n10 Procurement  \n3 Planned Installations \nand installation  \ncomplete and already in of 3 demo  \nuse \nirrigation sites \n45 \nFae ah Siete a 1:  \nNee \nee Deere \nSN Activities Amount Spent Summary of findings Pictorial evidence \nUGX (\u2018000\u2019) \u2014 \\| areas \n11 Deep borehole 365,339 Works complete \nee N \nSi ee rp 4", "metadata": {"headings": [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}, [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}]], "page": 48, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2018Ate\u2019", "metadata": {"headings": [{"headings_0": {"content": "\u2018Ate\u2019", "page": 49, "level": 6}}, {"headings_1": {"content": "Bulengi P/S,", "page": 48, "level": 2}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ti", "metadata": {"headings": [{"headings_0": {"content": "ti", "page": 49, "level": 5}}, {"headings_1": {"content": "\u2018Ate\u2019", "page": 49, "level": 6}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "drilling ss (Hand \npump), Drilling HSE A \u2014 a  \nOf 3 Production", "metadata": {"headings": [{"headings_0": {"content": "ti", "page": 49, "level": 5}}, {"headings_1": {"content": "\u2018Ate\u2019", "page": 49, "level": 6}}, [{"headings_0": {"content": "ti", "page": 49, "level": 5}}, {"headings_1": {"content": "\u2018Ate\u2019", "page": 49, "level": 6}}]], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ve A As", "metadata": {"headings": [{"headings_0": {"content": "ve A As", "page": 49, "level": 1}}, {"headings_1": {"content": "ti", "page": 49, "level": 5}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N Wells Lot 111- \nL  \nPiped, Deep SEN \nborehole", "metadata": {"headings": [{"headings_0": {"content": "ve A As", "page": 49, "level": 1}}, {"headings_1": {"content": "ti", "page": 49, "level": 5}}, [{"headings_0": {"content": "ve A As", "page": 49, "level": 1}}, {"headings_1": {"content": "ti", "page": 49, "level": 5}}], [{"headings_0": {"content": "ve A As", "page": 49, "level": 1}}, {"headings_1": {"content": "ti", "page": 49, "level": 5}}]], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 49, "level": 5}}, {"headings_1": {"content": "ve A As", "page": 49, "level": 1}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "drilling", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 49, "level": 5}}, {"headings_1": {"content": "ve A As", "page": 49, "level": 1}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "athe", "metadata": {"headings": [{"headings_0": {"content": "athe", "page": 49, "level": 4}}, {"headings_1": {"content": "es", "page": 49, "level": 5}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "'  \n(Motorised \u2014 \u2014 RER pump) \nTotal", "metadata": {"headings": [{"headings_0": {"content": "athe", "page": 49, "level": 4}}, {"headings_1": {"content": "es", "page": 49, "level": 5}}, [{"headings_0": {"content": "athe", "page": 49, "level": 4}}, {"headings_1": {"content": "es", "page": 49, "level": 5}}]], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,193,841", "metadata": {"headings": [{"headings_0": {"content": "2,193,841", "page": 49, "level": 8}}, {"headings_1": {"content": "athe", "page": 49, "level": 4}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6: Staffing gaps at Masafu Hospital \nMASAFU GENERAL HOSPITAL \\| \\| STAFF NORMS AS AT 30/10/2023", "metadata": {"headings": [{"headings_0": {"content": "2,193,841", "page": 49, "level": 8}}, {"headings_1": {"content": "athe", "page": 49, "level": 4}}, [{"headings_0": {"content": "2,193,841", "page": 49, "level": 8}}, {"headings_1": {"content": "athe", "page": 49, "level": 4}}]], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rosa", "metadata": {"headings": [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014  \nScale Norm Actual Gap > Remarks OFFICERS \nPrincipal Medical Officer  \nU2 1 1 0 \n= Medical Officer Special Grade (Community) \nU2 1 0 \\| 1 \nMedical Officer Special Grade (Obstetrics & gynaecology)  \nU2 1 0 \\| 1  \na: \nMedical Officer Special Grade (Internal Medicine) Medical Officer Special Grade (Surgery)  \nMedical Officer Special Grade (Paediatrics)) Senior Medical Officer \nMedical Officers \nALLIED HEALTH PROFESSIONALS \nU2 \\| 1 0 1 \\| U2 \\| 4 0 1 \nU2 \\| 1 0 1 \u0131  \nU3 \\| i 1 0  \nU4 4 4 0 \\| \n1. \n\\| \nSenior Clinical Officer  \n5 0 5 in excess  \nHealth Educator  \nU4 1 1 0  \nSenior Laboratory Technologist  \nU4 1 0 1  \nPsychiatric Clinical Officer  \nU5 1 1 0  \nOphthalmic Clinical Officer  \nU5 1 1 0 He is Senior Opthl. CO Clinical Officer  \nU5 5 4 1  \nPrincipal Health Inspector  \nU3  \n1 0 Not on structure Health Inspector  \nAssistant Entomological Officer (Med)  \nVector Control Assistant", "metadata": {"headings": [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}, [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}]], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Radiographer", "metadata": {"headings": [{"headings_0": {"content": "Radiographer", "page": 50, "level": 3}}, {"headings_1": {"content": "rosa", "page": 49, "level": 3}}], "page": 50, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Physiotherapist", "metadata": {"headings": [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], "page": 50, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U5 1 0  \nU5 1 0  \nU7 0  \nU5 2 2 0  \nU5 1 0 1  \nOccupational Therapist US 1 0  \nOrthopeadic Officer  \nU5 2 2 0  \nAsst. Health Educator  \nU5 1 1 0  \nAneathetic Officer  \nUS 2 1, 1  \nLaboratory Technologist  \nU5 dL, 0 1  \nLaboratory Technician  \nU5 2 5 0 3 in excess  \nLaboratory Assistant \\| U7 1 2 0 1 in excess but required  \nTheatre Assistant  \nU7 2 1 1 Salary scale is U6  \nDENTAL  \nDental Surgeon  \nU4 1 1 0  \nPDHO  \nU5 2 1 1  \nDental Attendant  \nU8 1 0 1  \nPHARMACY \n\\| Pharmacist U4 1 0 Dispenser U5 2 1 NURSING  \nPrincipal Asst. Nursing Officer  \nU3 1 0 Senior Asst. Nursing Officer  \nU4 5  \nAsst. Nursing Officer/Nursing \nUS 17 6 i Asst. Nursing Officer/Midwifery \n\\| US 3 3 0 Asst. Nursing Officer/Psyc. \n1 \\| 1 0 Public Health Nurse \n1 \\| 0 1 Enrolled Psychiatric Nurse \n3 1 1 \\| Enrolled Nurse \nur \\| 4 18 29 \\| \n47 \nEnrolled Midwife  \nU7 N on m w rm Nm Nursing Assistant \n\\|\\| = \u00a9 m uo N m Hr", "metadata": {"headings": [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}, [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}]], "page": 50, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HEL a", "metadata": {"headings": [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], "page": 51, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ADMINISTRATIVE STAFF \nSenior Hospital Administrator  \nU3  \nHospital Administrator 41 U4 ORR \nelelelelele wl+J+-J0/0\\|0[/-JO0]Jo\\|l- \\|oO Ag SHA posted to the Hospital Personnel Officer U4  \nMedical Social Worker \nNutritionist U4 HJ \\| \nU4 I  \nSupplies Officer U5  \nStenographer Secretary U5 Te -\\|J Office Typist  \nAsst.Inventory Management Officer U5 o/\\|oO/o/r-J\\| \\| \nU7 NINE H \\| ol  \nMedical Records Asst. & Health Information Assistant  \nU7  \n1 in excess but absconded Asst. Records Officer  \nU5 Re  \nSenior Accounts Asst.  \nU5 1 4 1  \nSUPPORT STAFF \nDarkroom Attendant  \nU8 1 1 0 Mortuary Attendant  \nDriver \nN! U8 2 IT 1 1 \nU8 2 1 \u2014 1  \nAskari  \nU8 2 4 0 2 in excess & one on interdiction Porter  \nU8 3 3 0  \nArtisan's Mate  \nU8 w Mm 2  \n-  \n190 112 92 \\| \n48 \nAppendix 7: Drug stock outs at Masafu Hospital \nEHMS Stock Out Period  \nStock out Duration", "metadata": {"headings": [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}, [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}]], "page": 51, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quantity", "metadata": {"headings": [{"headings_0": {"content": "Quantity", "page": 52, "level": 8}}, {"headings_1": {"content": "HEL a", "page": 51, "level": 4}}], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Starting (date when the stock balance is Ending (Stock being", "metadata": {"headings": [{"headings_0": {"content": "Quantity", "page": 52, "level": 8}}, {"headings_1": {"content": "HEL a", "page": 51, "level": 4}}], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quantity", "metadata": {"headings": [{"headings_0": {"content": "Quantity", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 8}}], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Coartem 6\" 11/10/2022 22/2/2023 \\| Coartem 24\" 18/01/2022 \n22/2/2023 \\| 34 days Artesunate 6/7/2022  \n15/8/2022", "metadata": {"headings": [{"headings_0": {"content": "Quantity", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 8}}, [{"headings_0": {"content": "Quantity", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 8}}]], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 39 days", "metadata": {"headings": [{"headings_0": {"content": "| 39 days", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 3}}], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Artesunate 19/12/2022 22/2/2023 \\|  \nCannulas G-24 27/4/2022  \n3/6/2022  \nCannulas G-22 27/7/2022  \n7/11/2022  \nCannulas G-22 21/12/2022 3/4/2023  \n2000 Cannulas G-22 15/5/2023 26/6/2023  \n40 Ceftriaxone 15/2/2023 22/2/2023 2300 Determine 27/01/2023 10/4/2023 71 days 100 Sutures PGA 1/12/2021 23/2/2022 83 days 72 2/0  \nSutures PGA 23/2/2022 3/6/2022 102 days 120 2/0  \nSutures PGA 8/6/2022 15/8/2022 67 days  \n2/0  \nSutures PGA 17/8/2022 2/11/2022 76 days  \n2/0  \nSutures PGA 23/11/2022 22/2/2023 90 days  \n2/0  \nSutures PGA 1/3/2023 13/5/2023 73 days 10 2/0  \nSutures PGA 3/5/2023  \n30/6/2023  \n2/0 \n58 days No NMS supplies to end of \\|", "metadata": {"headings": [{"headings_0": {"content": "| 39 days", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 3}}, [{"headings_0": {"content": "| 39 days", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 3}}]], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FY", "metadata": {"headings": [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Malaria RDT kits 3/11/2022 4/11/2022 11,025 Gloves 25/11/2022 7/12/2022 96 Gloves 8/2/2023 23/2/2023 15 days 80 Gloves 10/5/2023 2/8/2023 2 months, 23 days 180 \n49 \nAppendix 8: Delayed disbursement of funds to PDM SACCOs \nNo. \u201cof \\| i van \nSN Date of SACCOs Amount paid on Remarks release the date \npaid ;  \non \nthe date \n1 19/04/2023 35 875,000,000 Part of Quarter 1 and 2 release made in fourth quarter \n\\| \n2 21/02/2023  \n4  \n100,000,000 Part of First quarter release made in third quarter \n3 26/10/2022 \n35  \n875,000,000 First quarter release made in Second quarter", "metadata": {"headings": [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}, [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}]], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4 25/04/2023", "metadata": {"headings": [{"headings_0": {"content": "4 25/04/2023", "page": 53, "level": 3}}, {"headings_1": {"content": "FY", "page": 52, "level": 8}}], "page": 53, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 \n$75,000,000 Second quarter release made in fourth quarter  \n5 22/06/2023  \n86  \n\\_2,150,000,000 Third quarter release made in fourth quarter, Includes UGX. 750,000,000 4th quarter paid in time for 30 SACCOs \n6 29/06/2023  \n44  \n1,100,000,000 Fourth quarter release made in time, Includes UGX. 300,000,000 for Second and third quarter paid in late in 4\" Quarter \n7 25/10/2022  \n17  \n425,000,000 First quarter release made in Second quarter", "metadata": {"headings": [{"headings_0": {"content": "4 25/04/2023", "page": 53, "level": 3}}, {"headings_1": {"content": "FY", "page": 52, "level": 8}}, [{"headings_0": {"content": "4 25/04/2023", "page": 53, "level": 3}}, {"headings_1": {"content": "FY", "page": 52, "level": 8}}], [{"headings_0": {"content": "4 25/04/2023", "page": 53, "level": 3}}, {"headings_1": {"content": "FY", "page": 52, "level": 8}}], [{"headings_0": {"content": "4 25/04/2023", "page": 53, "level": 3}}, {"headings_1": {"content": "FY", "page": 52, "level": 8}}]], "page": 53, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6,200,000,000", "metadata": {"headings": [{"headings_0": {"content": "6,200,000,000", "page": 53, "level": 2}}, {"headings_1": {"content": "4 25/04/2023", "page": 53, "level": 3}}], "page": 53, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "! \n50", "metadata": {"headings": [{"headings_0": {"content": "6,200,000,000", "page": 53, "level": 2}}, {"headings_1": {"content": "4 25/04/2023", "page": 53, "level": 3}}, [{"headings_0": {"content": "6,200,000,000", "page": 53, "level": 2}}, {"headings_1": {"content": "4 25/04/2023", "page": 53, "level": 3}}]], "page": 53, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 9: Disbursed PRF funds by SACCOs to beneficiaries & Funding of SACCOs  \nSN PDM SACCO  \nApplicants FY 2021/2022 PRF FY 2022/2023 PRF Total PRF Amount Amount Loaned \\_ 1 BUHASABA BUHEHE PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 \\| 2 BUHOBE BULUMBI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 3 BUBANGO BULUMBI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 4 BUSIME BUSIME PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 5 HABULEKE BUSITEMA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 6 SYANYONJA BUSITEMA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000 7 CHAWO BUSITEMA PDM SACCO 110 8,700,000 100,000,000 108,700,000 108,700,000 8 BUSITEMA BUSITEMA PDM SACCO 109 8,500,000 100,000,000 108,500,000 108,500,000 9 MAWERO BUTEBA PDM SACCO 110 8,900,000 100,000,000 108,900,000 108,900,000 10 ABOCHET BUTEBA PDM SACCO 113 9,000,000 100,000,000 109,000,000 109,000,000 11 BUSIBEMBE BUYANGA PDM SACCO 112 8,700,000 100,000,000 108,700,000 108,700,000", "metadata": {"headings": [{"headings_0": {"content": "6,200,000,000", "page": 53, "level": 2}}, {"headings_1": {"content": "4 25/04/2023", "page": 53, "level": 3}}], "page": 54, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "metadata": {"headings": [{"headings_0": {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "page": 54, "level": 2}}, {"headings_1": {"content": "6,200,000,000", "page": 53, "level": 2}}], "page": 54, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 BUWEMBE BUYANGA PDM SACCO 116 8,800,000 100,000,000 108,800,000 108,800,000 14 BUYUNDA BUYANGA PDM SACCO 112 8,600,000 100,000,000 108,600,000 108,600,000 15 BUYENGO DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 16 BUSIA DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 17 NANGWE DABANI PDM SACCO 111 9,000,000 100,000,000 109,000,000 109,000,000 18 BUWUMBA DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 19 DABANI DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 20 JINJA LUMINO-MAJANJI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 21 NAGABITA MAJANJI PDM SACCO 110 9,400,000 100,000,000 109,400,000 109,400,000 22 MAJANJL B MAJANJI PDM SACCO 109  \n8,500,000 100,000,000 108,500,000 108,500,000 23 MBEHENYI MASABA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 24 MASABA MASABA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 25 MAWANGA MASAFU A PDM SACCO 108  \n8,000,000 100,000,000 108,000,000 108,000,000 \\| 26 KUBO MASAFU PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 27 BUHATUBA MASAFU PDM SACCO 109 9,000,000  \n28 MASAFU MASAFU PDM SACCO 109 8,800,000 \n109,000,000 109,000,000 108,800,000 108,800,000 29 MASINYA MASINYA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 30 BUSIKHO MASINYA PDM SACCO \\| 113  \n9,000,000 100,000,000 109,000,000 109,000,000 31 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WAILL 6\u20ac 000\u2019000\u201960T 000\u2019000\u201960T 000\u2018000\u201900T 0000006 60T OIIVS WAd VAILL Lancy 8E 000\u201900S\u201880T [0000007601 000\u201900S\u201980T 000\u2019000\u201900T 000\u201900S\u20198 60T OIIVS WAd WAILL 13HI08V ZE", "metadata": {"headings": [{"headings_0": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, {"headings_1": {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, {"headings_1": {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, {"headings_1": 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000\u2019000\u201960T 000\u2019000\u201900T 000\u2019000\u20196 60T OIIVS WAd IAOSNWYN IniNHNg EE \nAppendix 10: Unlicensed SAACOs as money-lending businesses SN\\_\\_\\| Parish Name Name of SACCO  \nBULUMBI NAMUGODI PARISH  \n1 \nBULUMBI NAMUGODI PDM SACCO NAMUGODI NAMUGODI PARISH NAMUGODI NAMUGODI PDM SACCO 2  \nBUHOYA NAMUGODI PARISH  \n3  \nBUHUMI NAMUGODI PARISH  \n4  \nKUBO MASAFU PARISH  \n5  \nMAWANGA MASAFU A PARISH  \n6  \nBUHATUBA MASAFU PARISH \nMAWANGA MASAFU PARISH 8  \nBUTOTE MASAFU PARISH  \n9  \nMASAFU MASAFU PARISH 10 \nBUHOYA NAMUGODI PDM SACCO BUHUMI NAMUGODI PDM SACCO KUBO MASAFU PDM SACCO MAWANGA MASAFU A PDM SACCO BUHATUBA MASAFU PDM SACCO \nMAWANGA MASAFU PDM SACCO \nBUTOTE MASAFU PDM SACCO MASAFU MASAFU PDM SACCO \n53 \nRemarks  \nNo license as a lending business No license as a lending business No license as a lending business No license as a lending business No license as a lending business No license as a lending business \nNo license as a lending business \nNo license as a lending business \nNo license as a lending business No license as a lending business \nAppendix 11: SACCOs without updated member registers \nSN Vote Name  \nParish Name  \nName of SACCO Number of PDM enterprises Does SACCO maintain updated un I  \nand House hold registers \n\\| \ni. BUSIA DIG NAMUGODI NAMUGODI 4 enterprises and 13 enterprise Yes  \n\\| \nNAMUGODI PARISH NAMUGODI PDM groups \nSACCO \\| \u2018 \n;", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 55, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. BUSIA DLG  \nBULUMBI  \nBULUMBI NAMUGODI 3 enterprises and 9 enterprise groups Yes", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nNAMUGODI PARISH PDM SACCO \n3; BUSIA DLG BUHOYA  \nBUHOYA NAMUGODI 4 enterprises and 16 enterprise  \nNo \nNAMUGODI PARISH PDM SACCO  \ngroups \n+", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. BUSIA DLG BUHUMI BUHUMI NAMUGODI 3 enterprises and 11 enterprise No", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "NAMUGODI \\| PDM SACCO ja I \n", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. BUSIA DLG  \nKUBO MASAFU  \nKUBO MASAFU PDM 3 enterprises and 17 enterprise No", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH SACCO groups \\|", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. BUSIA DLG BUHATUBA MASAFU BUHATUBA MASAFU 7 enterprises and  \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nPARISH PDM SACCO \\|", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. BUSIA DLG  \nMAWANGA MASAFU MAWANGA MASAFU 13 enterprise groups and 9  \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH PDM SACCO enterprises \\| L \n", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. BUSIA DLG  \nBUTOTE MASAFU BUTOTE MASAFU PDM 7 enterprises and 24 enterprise  \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH SACCO groups", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. BUSIA DLG  \nMAWANGA MASAFU MAWANGA MASAFU A 5 enterprises and 18 enterprise  \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nA PARISH PDM SACCO groups \n", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. BUSIA DLG  \nMASAFU MASFU MASAFU MASAFU PDM 16 enterprise groups and 4  \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH SACCO enterprises \n54", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["WUOA", "29", "18207", "MI"], "page": 3}]}