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

{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF ISINGIRO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORI GINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], "page": 1, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}]], "page": 1, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], "page": 2, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TG Eon eer ii ceeere eee eeeeree ee \nOPTION  \n1 nun eens aa ance a dna narmennencmmnnamoreacceanan seins einnemnibomnonccacensne \nBe AUTO 1 steerer etc eRe CoacNCaCEAE, \nBER AUS MET TE ne 1 \n14 \u201aKiplermerlatien Eriihe Apprevee Bird \u201eu 1 2.0 Management of the Government Salary Payroll......uueaeseeeeeenenesenenneneneennenennnnnnnnnn 6 BEIDE 0 > IPG Ee  \n9 ce tte ss tas tt toon \n3.0  \nChange in Accounting Treatment for Non-current Assets... 9 DIBER MEI UGE 9 ssamnscamanna rage nens roe aE ERROR ET Eee \n4.0 Implementation of Key Government Grants/Programmes .......n.nnuaennnenennennennenenennnennn 9 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 9 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Progran................... 15 Mat ELBA DEREISSTENT ol All  \n15 ase enEeEen \n4.4 Development Response to Displacement Impacts Project... 16 4.5 Micro Scale Irrigation............easeeesesssesnsesesnennnnnennensnnenennanennnnnnnnenenennannnnnnnnnennennnnnennnan 19 4.6  \nUganda Support to Municipal Infrastructure Development, Additional Financing ........ 20 ar 4er DREI 21 SITE DO IE EN ern 22 \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .....nenenen 22 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .....uene 23 \nEHER BERDETING RESPONSTBILTNES  \n24 \u201eeen anne REPORT.ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............neenennenennns 24 \n50  \nImplementation of the Parish Devel\u00f6pment Model ........0.00memmmeeeeunenseonenn rennen 24 IE EA BEN I ee 32", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}]], "page": 2, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "List", "metadata": {"headings": [{"headings_0": {"content": "List", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 2}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 3, "level": 3}}, {"headings_1": {"content": "List", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Acronyms", "page": 3, "level": 6}}, {"headings_1": {"content": "of", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[Acronym \\_\\| Meaning \n\\| Tr Local Government 5", "metadata": {"headings": [{"headings_0": {"content": "Acronyms", "page": 3, "level": 6}}, {"headings_1": {"content": "of", "page": 3, "level": 3}}, [{"headings_0": {"content": "Acronyms", "page": 3, "level": 6}}, {"headings_1": {"content": "of", "page": 3, "level": 3}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "District \na.  \nv & \\_ GoU Government of Uganda \n\\_\\_\\_\\_\\| Capital System \\| \\_ \nHCMS Human Management \n\\|  \nEEE \ntepals  \n1 ICT Information and Communication Technology \nINTOSAI  \nInternational Organization of Supreme Audit Institutions \nIPPS  \nIntegrated Personnel and Payroll system \nISSAIs  \nInternational Standards of Supreme Audit Institutions \n\\| \nLGFAM", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}, [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}, {"headings_1": {"content": "DLG", "page": 3, "level": 1}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LGFAR \nLocal Government Financial and Accounting Manual, 2007  \nls", "metadata": {"headings": [{"headings_0": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}, {"headings_1": {"content": "DLG", "page": 3, "level": 1}}, [{"headings_0": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}, {"headings_1": {"content": "DLG", "page": 3, "level": 1}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority \n\\| \n\\| \nLLG  \nLower Local Governments \n\\|  \nLR \\| Local Revenue  \nMDAs Ministries, Departments and Agencies MoES Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}, [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}], [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}], [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}], [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 1}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 1}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoGLSD_", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD_", "page": 3, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 1}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development \n\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD_", "page": 3, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 1}}, [{"headings_0": {"content": "MoGLSD_", "page": 3, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 1}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Government", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 3, "level": 3}}, {"headings_1": {"content": "MoGLSD_", "page": 3, "level": 1}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \nMoLG Ministry of Local  \n\\_ \nNAA  \nNational Audit Act \nNTR Non-Tax Revenue  \n\\_\\_\\|  \nef \nOAG  \nOffice of the Auditor General \nPBS \\| Program Budgeting System  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 3, "level": 3}}, {"headings_1": {"content": "MoGLSD_", "page": 3, "level": 1}}, [{"headings_0": {"content": "Government", "page": 3, "level": 3}}, {"headings_1": {"content": "MoGLSD_", "page": 3, "level": 1}}], [{"headings_0": {"content": "Government", "page": 3, "level": 3}}, {"headings_1": {"content": "MoGLSD_", "page": 3, "level": 1}}], [{"headings_0": {"content": "Government", "page": 3, "level": 3}}, {"headings_1": {"content": "MoGLSD_", "page": 3, "level": 1}}], [{"headings_0": {"content": "Government", "page": 3, "level": 3}}, {"headings_1": {"content": "MoGLSD_", "page": 3, "level": 1}}], [{"headings_0": {"content": "Government", "page": 3, "level": 3}}, {"headings_1": {"content": "MoGLSD_", "page": 3, "level": 1}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PCA", "metadata": {"headings": [{"headings_0": {"content": "PCA", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "PCA", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_\\| Deduction System \\_ ee \\| \\| \nPDMS Payroll Management  \n\\_-  \nse, \nPDU  \nProcurement & Disposal Unit \n- PFMA Public Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "PCA", "page": 3, "level": 3}}, [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "PCA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "PCA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "PCA", "page": 3, "level": 3}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PFMR", "metadata": {"headings": [{"headings_0": {"content": "| PFMR", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Public Finance Management Regulations \nPPDA \nPublic Procurement & Disposal of Public Assets  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| PFMR", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, [{"headings_0": {"content": "| PFMR", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}], [{"headings_0": {"content": "| PFMR", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PFMR", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \nTSA Treasury Single Account  \n\\|  \n/ \\| \u201cBee ee unter ae  \n\\| TSSA\\_\\_ Treasury Sub Single Account \nUBA \n\\| Association 2... nn Bu", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PFMR", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PFMR", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PFMR", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PFMR", "page": 3, "level": 3}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Uganda Banker\u2019s", "metadata": {"headings": [{"headings_0": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UCF Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Consumer a \u2014", "metadata": {"headings": [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \nUCLA Uganda and Lender's Association : \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF ISINGIRO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Isingiro District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Isingiro 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": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}, [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}]], "page": 3, "document_name": "Isingiro 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 Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \n1.0 Implementation of the Approved Budget \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 Isingiro District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.110,941,968,196 out of which UGX. 83,022,999,242 was warranted as shown below; \nOut of the total warrants of UGX.83,022,999,242, I reviewed the utilisation of warrants worth UGX.65,053,003,160 (78%) as shown in the table below;  \nDetails  \nActual Cumulative Actual Cumulati expenditure (UGX) expenditure  \nve Yage out of total warrants Wage expenditure  \nTheme area-PDM expenditure audited  \nFocus area-Education grant - Formerly SFG \nObservation  \nRecommendat", "metadata": {"headings": [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}, [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}]], "page": 4, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| ion", "metadata": {"headings": [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], "page": 6, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.1 [1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect local revenue of UGX.1,290,420,001 however; by the end of the year, UGX.1,819,465,873 had been collected representing 141% performance. The summary is in the table below and the details are in Appendix 1. \nN \\| Source \\| Approved Actual Variance o budget Collections  \n1 Tax 644,294,000 667,777,648 -23,483,648 Revenues  \n2 Non-Tax aD \\| 1,151,688,225 -505,562,224 Revenues  \nTotal 1,290,420,001 1,819,465,873 - 529,045,872 \nThe DLG over collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nThe Accounting Officer attributed over collection of local revenue to good leadership and favourable political climate. \n112 Performance of GOU warrants (Transfers from Treasu \u2014 and other Government units)  \nThe DLG had an approved budget of UGX.81,203,533,369 to implement the various programmes, out of which UGX.81,203,533,369 was warranted representing 100% performance. \nThe performance of warrants for each of the programmes is shown in Appendix 2(a) \n1.3 Performance of External Assistance  \nI advised the The entity had an approved budget for external assistance of Accounting UGX. 28,448,014,826 from the various programmes however, no Officer  \nto funds were warranted to the entity.  \nengage the relevant  \nThe UGX. 28,448,014,826 that was not warranted was meant for development activities which were either partially or not implemented at all. partners from Refer to Appendix 2(b)  \ntheir \nNo Observation Recommendat ion  \n1.4 \\| Utilization of Warrants  \nI advised the Out of the total warrants of UGX.83,022,999,242 availed during Accounting", "metadata": {"headings": [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}]], "page": 6, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the Year, fe ene eee ee dele Officer to ensure", "metadata": {"headings": [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}], "page": 7, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in un-utilized warrants o 3,125,315, 3(b) representin , Bunt me ones utilization of 96% as shown in Appendix 3(a) and  \nactivities are The warrants that were not utilized were meant for the following rolled over to key activities that were partially or the next budget not implemented at all. Refer to Appendix 3(b).  \nfor a As a result of failure to utilise warrants;  \no The health workers in Health centres were not trained  \n\u2019 which affected service delivery  \nT informedi the o Failure to sensitize citizens on the roles of councillors\u2019  \nresults in expectation gaps between the citizens and the \nAccounting . leaders. \nOfficer that I would engage The Accounting Officer explained that the unutilized warrants the Accounting were as a result of Delayed availability of warrants and cash  \nOfficer  \naf limits. Warrants/cash limits mainly were for the recruitment of  \nstaff and for the projects which were already on the project MoFPED  \nfs \naccounts. \nalways authorise . the warrants and cash limits in time to enable  \nutilisation of funds.  \n\\|  \n1.5 Appropriate\\_performance indicators and targets in the  \nwork plans  \nRegulation 11 (2) b of the Public Finance Management  \nRegulations, 2016 states that the work plan of a vote shall  \nindicate the key performance indicators to be used to gauge the", "metadata": {"headings": [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}, [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}], [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}], [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}], [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}]], "page": 7, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "outputs.", "metadata": {"headings": [{"headings_0": {"content": "outputs.", "page": 7, "level": 4}}, {"headings_1": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}], "page": 7, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Part A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or \nNo Observation Recommendat ion  \nTable showing performance indicators and targets  \nCateg No. No No. of No of Expenditur  \nory of of of Activiti activities e Amount  \noutpu outp activ es with without (UGX)  \nts uts ities clear clear  \nsam in perfor performan  \npled the mance ce  \noutp indicat indicators  \nuts ors and and  \nri6 targets targets  \n0  \n20,537,284,  \n922 \n20,537,28  \n4,922  \n1.6 Implementation of outputs  \nI assessed the implementation of five (5) outputs with sixteen I advised the (16) activities worth UGX.20,537,284,922 that were fully Accounting quantified and noted that;  \nOfficer to put in place measures Four (04) outputs with ten (10) activities and expenditure to address the worth UGX.2,043,458,849 were fully implemented.  \nchallenges that led to the partial One (01) output with six (06) activities worth implementation UGX.18,493,826,073 were partially implemented. Out of 16 of the activities activities, the entity fully implemented 10 activities; six (06) and ensure their activities were partially implemented.  \nfull", "metadata": {"headings": [{"headings_0": {"content": "outputs.", "page": 7, "level": 4}}, {"headings_1": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, [{"headings_0": {"content": "outputs.", "page": 7, "level": 4}}, {"headings_1": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}], [{"headings_0": {"content": "outputs.", "page": 7, "level": 4}}, {"headings_1": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}]], "page": 7, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], "page": 8, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets Category No. No of No.of No No Expenditure of of activit Activi of of Amount (UGX) outputs out ies in ties acti acti  \nput the fully viti viti  \ns output imple es es  \nass s ment part not  \ness ed ially imp  \ned imp lem  \nlem ent  \nent ed  \ned  \nFully 4 10 10 0 2,043,458,849 implement  \ned outputs  \nPartially 1 6 0 18,493,826,073 implement  \ned outputs  \nTotal 5 \\| 16 10 6 20,537,284,922 \nPartial/Non-implementation of planned activities implies that the \nNo Observation Recommendat ion  \nThe Accounting Officer noted the observation. \n1.7 Delivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF  \nI sampled two (02) out of five (05) activities with a total expenditure of UGX.27,258,800. The significant findings are provided in the table below; \nActivity  \nTotal Pictoria Summary of Audit details expenditu I findings conclusion re (UGX) evidenc (Time,  \ne \nQuality, Quantity, Cost and Functionality \nIntegr Routine  \n5,000,000 Could Maintenance Works were ated manual  \nnot was carried satisfactory Transp maintenance  \naccess out as planned  \nort \nthe road according to Infrast  \nsince it the physical ructur  \ngot cut progress  \ne and  \noff by report.  \nServic \nes Routine URF 22,258,800 mechanized  \nmaintenance  \nof Kiyenje-  \nKibib- \nfloods.  \nAt the time of At the time of inspection the inspection the road works road works were were completed and completed and work was Rwamacumu work was satisfactory", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}, [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}]], "page": 8, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 8km satisfactory road", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], "page": 9, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1.7.2 The service delivery under focus areas  \nI sampled Sixteen (16) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX.1,962,767,048 for physical inspection to assess key service delivery indicators. Appendix 4 shows a summary of my key observations; details are \nin Section 3.0 of this", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}, [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}]], "page": 9, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit;  \nIsingiro DLG had a wage budget of UGX.38,614,148,350, out of which UGX.38,420,185,863 was utilised for the period under review. Below is a summary of the key findings from the special audit;  \nNo \\_\\| Observation Recommendation 2.1 Utilization of the Wage Budget  \nI advised the Isingiro DLG had an approved wage budget of UGX.25,625,476,967, Accounting Officer to and obtained supplementary funding of UGX.12,988,671,383 resulting ensure that all into a revised wage budget of UGX.38,614,148,350 which was all warranted funds are warranted.  \nutilised. \nOut of the total warrants, UGX.38,420,185,863 was utilized by the DLG resulting in un-utilized warrants of UGX.193,962,487 representing utilization of 99% as summarized in the table below and detailed in Appendix 5. \nApprov Supple Revise Warrant Paymen Unspent ed menta d s UGX. ts UGX. Balance Budge ry Budge UGX. t UGX. UGX. t UGX.  \n25,62,5 12,988, 38,614, 38,614,1 38,420,1 193,962,4 476,967 671,38 148,35 48,350 85,863 87 3  \n0 \nFrom the analysis, I noted that;  \n\u00ab There was an under absorption of UGX.193,962,487 from the", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}, [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}]], "page": 10, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "supplementary funding", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding", "page": 10, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 8, "level": 2}}], "page": 10, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1  \n2.2 Validation of employees on the entity payroll  \nI advised the The District had 3214 employees on the IPPS payroll of which 3190 Accounting Officer to (99%) were fully verified, and 24(1%) did not show up.  \nundertake the", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding", "page": 10, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 8, "level": 2}}], "page": 10, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], "page": 10, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following observations were made;  \ne Initiate a process a) Out of 3190 (99%) employees appeared for the validation  \nof deleting these exercise and presented all the pre-requisite documents to confirm  \nnames on the their existence and regularity of recruitment.  \npayroll. For staff on transfer of b) A total of 24(1%) employees on the payroll did not appear for  \nservice, the the validation and were confirmed to have exited the District due \nAccounting  \nto: death, dismissal, abscondment, retirement, transfer of Officer should \naffected staff should immediately be made \nby management so as to have them access \nthe payroll. \ne To engage the affected staff and ensure \nthat employee records are duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}, [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}]], "page": 10, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details  \nI advised the A total of 28lemployees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an staff and ensure that individual.  \nemployee records are duly updated and Inconsistent information undermines the integrity of the District's brought to the records and may complicate the employee service history and attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service withn a service.  \nspecified timeline for appropriate action. The Accounting Officer acknowledged the observation and explained  \nthat management normally followed the guidance from Ministry of  \nPublic Service regarding effecting changes in dates of birth on the  \npayroll.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], "page": 11, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of the DLG Staff Establishment I advised the Review of the establishment revealed; Accounting Officer to engage the District Out of 498 approved positions, a total of 295 positions were filled Service Commission, leaving a gap of 203 vacant positions. the Ministry of Public Service and MoFPED The entity did not have an approved and costed staff establishment to have the vacant for primary, secondary and tertiary institutions while the staff positions filled. I structure for health facilities issued by Ministry of Health was not further advised the incorporated into the district approved structure. Accounting Officer to engage the Ministry I noted a The Accounting explained that the District had staff list for all categories although they were not consolidated. She promised to consolidate staff lists in the required format EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. OTHER MATTER In 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; 4.0 Implementation of Key Government Grants/Programmes In an effort to assess service delivery,", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}, [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}]], "page": 11, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component) Drilling of production wells 2", "metadata": {"headings": [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], "page": 13, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Rehabilitation of Rwacece GFS 1  \n1 TOTAL 29 29 \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 guidelines. \nThe following were my observations; \n4.1.1 Positive observations  \nI noted the following areas where management had commendable performance;  \n\u00b0 I noted that all the budgeted funds of UGX.1,846,043,624 were warranted and utilised.  \nI noted that 8 out of 8 (100%) of the projects in the water grant work plan were in the approved five-year development plan.", "metadata": {"headings": [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}, [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}]], "page": 13, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I noted that there was fairness in distribution of projects and that one seed school and one health centre under UGFIT projects had been provided with water sources that were accessible by the local community.  \nMy review of procurement files revealed that all the project procurements were undertaken following procurement guidelines as required by the PPPDA Act.  \nI reviewed project files for all the projects in the district and noted that they had engineering designs approved by the Ministry of Water and Environment as per the guidelines.  \nA review of payment vouchers revealed that expenditure of UGX.1,846,043,624 was fully accounted for at the close of the financial year because there were supporting documentation to confirm occurrence such as payment certificates, payment sheets, receipts and reports.  \nI reviewed the district asset register against the implemented projects and noted that all the projects had been recorded in the asset. \n4.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n4.1.3 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \nThe proposed investments are derived from the approved LG Development Plan. prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component),  \nprovides an indicative list of capital investments and other development activities to be funded.  \nstipulates 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.  \nI reviewed the planning of Isingiro DLG and noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that the District allocated funds based on the water need ranking. A summary is shown in the table below.  \nSN Category  \nSub County Budget Ranking based Rank", "metadata": {"headings": [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}, [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}]], "page": 13, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "+e", "metadata": {"headings": [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], "page": 14, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 County with most Kakamba SC allocation  \n2 Sub County with least Mbaare SC allocation \nAmount on need interpretation \n1  \nMost needy by rank \u2014 12  \nLeast needy by rank \nOne (1) on-going UGFIT project (health centre upgrade) had been provided with water sources that were accessible by the local community. Details are in the table below; \nS/N UGIFT Project  \nWater source place Community (name) and Audit  \nand status  \naccessibility to water s Conclusion status \nN Ruborogota Seed School Not yet completed but Student and community Project  \nwater allocated and in  \nconsidered  \nuse under water grant  \nw Busheka Health center Rain water supply Community in Endiizi Project  \n111 system allocated county considered under water grant  \na As a result, UGIFT projects had water and surrounding communities to benefit from water sources that accompany the projects. \nThat all 5 the projects had their procurement contracts awarded by 31\u00b0 October e", "metadata": {"headings": [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}]], "page": 14, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022. Refer to the table below;  \nS/N \\| Procuremen Subject of Contractors Amount Remarks  \nt Ref procurement Name  \n1 ISIN837/WRK Rehabilitation of Block 366,030,378 Advert and S/2022- Rwacece and Technical  \naward done on 2023/00006 Kashumba water services  \n30th June 2022 supply system and 31st October 2022", "metadata": {"headings": [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], "page": 15, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "respectively", "metadata": {"headings": [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}], "page": 15, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 ISIN837/WRK drilling of Mama Bore 83,785,900 Advert and S/2022- production wells in Wells  \naward done on 2023/00007 Kagango -Kabingo  \n30th June 2022 sub sounty and 31st October 2022 respectively  \n3 ISIN837/WRK Construction of Block 725,022,000 Advert and $/2022- Kakamba water Technical  \naward done on 2023/00005 supply services  \n30th June 2022 and  \n31st October 2022 respectively  \n4 ISIN/560/SRV Design of Asense 73,750,000 Advert and $/2022- Kyabahesi- Services  \naward done on 2023/00001 Nyakakoni-Masha  \n30th June 2022 and  \n31st October 2022 respectively ISIN837/WRK Construction of 5 Epic Fine 25,514,146 Advert and S/2022-2023 stance latrine at Services and  \naward done on Nakivale Market Contractors  \n30th June 2022 place Ltd and 31st October 2022 respectivel 1,273,102,424 \n4.1.5 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \ne Training of water user committees as one of the eligible activities to be implemented.  \ne All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \nI reviewed the implementation of the Grant activities and noted the following; \nReview of reports submitted to MWE revealed that all 22 water sources (100%) e  \nof the existing water sources and 22 of the new sources and were tested as per the results approved by the ministry of water and Environment as summarised in the table below and all water was found to be suitable.  \nS/N Category Number Percentage Percentage Percentage Percenta of water required to actually untested ge of sources be tested tested  \nsuccessfu (a) b (a-b) I tests. 1 Existing 22 20% 20% Nil 100%", "metadata": {"headings": [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}, [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}], [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}], [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}], [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}]], "page": 15, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], "page": 16, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[2 \\| New projects \\| 22 100% 100% Nil 100% 4.1.6 Preparation and Submission of Quarterly reports Sec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. I noted that the entity submitted performance reports for 4 of the quarters after the deadlines given for submission of the reports as shown in the table below; No Details Deadline for submission Actual date \\| Comment submission 1 Quarter One 10'\" October, 2022 13\" January 20223 delayed 2 Quarter Two 10\" January, 2023 27\" January 2023 delayed Le Quarter Three 10%\" April, 2023 25\" May 2023 delayed 4 Quarter Four \\| 10\" july, 2023 \\| 15\" August 2023 delayed Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. The Accounting Officer explained that the delay was due to the breakdown of the IFMS system which made it difficult to submit without a systems generated receipt. Recommendation I advised the Accounting Officer to liaise with the MoFPED to rectify the system challenges and ensure that the quarterly reports are submitted on time. Water Actual Pictorial evidence Recommendation Projects/ facilities Expenditure Drilling of 2 83,785,900 The Accounting production wells in Officer was Rwanjogyera and commended for the Kabingo sub county good performance. drilling done, pump testing done, water quality done. Waiting installation of other items Rehabilitation and 366,030,691 The Accounting extension of Officer was Rwacece commended for the good performance. work done and completed 449,816,591 4.1.8 Preparation and Submission of Quarterly reports Section 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}, [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}]], "page": 16, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], "page": 17, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I noted that the entity submitted performance reports for 4 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails \nDeadline for submission Actual date of Comment o  \n1 Quarter One 10\" October, 2022  \n2 Quarter Two 10\" January, 2023 \nsubmission  \n13\" January 20223 delayed 27\" January 2023 delayed \nRecommendation  \nI advised the Accounting Officer to liaise with the MoFPED to rectify the system challenges and ensure that the quarterly reports are submitted on time. \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nI noted that Isingiro District did not receive funding for implementation of UGIFT programmes for the period under review. \n4.2.1 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n4.2.2 activities  \nI undertook procedures for projects implemented in the FY 2021/22 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI noted that the entity started construction of Ruborogota Seed School on 30/12/2019 and the completion date was 30/12/2020 as per the Contract agreement however, physical inspection revealed that the project had not been completed although the facilities were under use. The inspection findings are contained in Appendix 6. \nDelays in completion of works affects service delivery. \nThe Accounting Officer explained that the delay in completion was due to slow works by the Contractor. \nRecommendation \nI advised the Accounting Officer to engage the contractor and ensure that all works are complemented to enable better service delivery. \n4.3 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}, [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}]], "page": 17, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oe I noted that the District maintains 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. e I noted that 6 Projects/programs worth UGX.1,778,331,393 were screened for likely environmental and social impacts, and all had environment and social management plans, prescribed mitigation measures were implemented. oe I noted the Local Government incorporated education development grants project activities totalling UGX.1,778,331,393 into the district plans and budgetary framework. A review of the budget allocations of Education Development grant revealed that o UGX.1,689,414,823 (95%) was allocated for capital development works and UGX.88,916,569 (5%) was allocated for investment service costs. oe All the budgeted funds of UGX.1,778,331,393 were warranted and spent. I reviewed the annual approved work plans, budget and IFMS payment files and e noted that the entity paid a sum of UGX.1,778,331,393 to Projects/programs that were approved. I further inspected the Projects/programs and found that they were existent. oe I reviewed the procurement files for the six (6) education development grants projects and noted that the procurements were conducted in line with the procurement guidelines. o A review of the entity workplans, budgets, progress reports and procurement records revealed that the entity spent funds on only eligible activities as per the guidelines. oe I observed that Project Management Committees and Procurement Committees of 5 Projects/programs sought guidance from the district specialists for contracts worth UGX.1,778,331,393. oe I noted that all the Projects/programs were signed with Particular condition of contract clause. o I noted that for 6 Projects/programs worth UGX.1,778,331,393, contract managers were appointed from user groups or sector specialists and were sufficiently supervised by their respective user committees. e I noted that expenditure amounting to UGX.1,778,331,393 was supported with invoices, receipts, delivery notes, Good received Notes, rendering the expenditure completely vouched. oe I noted that six (6) Projects worth UGX.1,778,331,393 were reviewed and payments certified by the Internal auditor. e I noted that six (06) projects worth UGX.1,778,331,393 were monitored by the LG and recommendations implemented by the DLG. 4.4 Development Response to Displacement Impacts Project Implementation of the Development Response to Displacement Impacts Project Below is a breakdown of the planned and actual activities that were implemented using the grant. SN Project Component Planned Actual Variance quantity quantity 1 Social and Economic Services Infrastructure 1 1 0 2 Sustainable Environmental Management 2 2 0 3", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}, [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}]], "page": 19, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e I noted that in the financial year 2021/2022, the district received UGX.19,287,962,479 meant for implementation of 139 subprojects and all the funds were spent without any outstanding balance.  \noe I noted that there was no funding for health centres whose construction was completed and were non-functional.  \ne I noted that 9 procurements worth UGX.2,724,381,758 were cleared by the subproject Community Project Management Committees and Community Procurement Committees. These procurements were undertaken by the communities and the selected contractors were accepted by the OPM.  \noe I noted that 9 procurements worth UGX.2,724,381,758 were awarded to contractors who had capacity as required by the procurement selection criteria.  \ne I observed that Community Procurement Committees (CPCs) of Nine (09) subprojects under SESI sub component sought guidance from the district procurement officers in the evaluation and award of infrastructural contracts worth UGX.14,002,458,594 as guided by procurement specialists from OPM.  \ne I noted that (05) subprojects worth UGX.138,140,128 had been completed and the contract manager had visited the sites four months prior to our inspection.  \ne I noted that the CPMCs for 5 subprojects submitted monthly physical progress reports as per the guideline.  \nI noted no delays in disbursement of funds by OPM to subprojects.  \ne  \noe I noted that 10 implementing partners had been reinstated and UGX.1,415,608,778 had been transferred to them for 30 projects which were all", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], "page": 20, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], "page": 20, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.4.2 Areas of improvement \nI reviewed the budget performance of Isingiro District and noted the following; \ne Out of approved allocation of UGX.24,586,623,000 for the FY 2022/23, only UGX.3,038,478,029 (12%) was warranted leading to a\\_ shortfall of UGX.21,548,144,971. Out of the total warrants, UGX.3,038,478,029 (12%) was disbursed to the sub projects, resulting in full disbursement of funds as shown in the table below: \nPSP Purpose Budgeted Released Variance in Expenditur Unabsorbed amount UGX amount by releases e  \nOPM UGX  \nSocial and 24,256,238,872 2,530,741,630 21,725,767,242 0 2,530,741,630 Economic  \nServices  \nInfrastructure  \n2 Sustainable 82,640,128 82,640,128 0 82,640,128 0 Environmental  \nManagement  \nLivelihoods 111,000,000 \\| 111,000,000 0 111,000,000 0 Program  \nDRDIP 358,744,000 314,096,279 44,647,721 314,096,279 \\| 0 Total 24,548,144,971 \\| 3,038,478,029 21,770,414,96 SER \nOperations \\| \\| 3 7 0 \nunderfunding, the district was unable to fully implement; \noe 1 infrastructural subproject.  \ne 2 sustainable environmental management subprojects. \nThe Accounting Officer explained that the late release of funds for the projects caused the delay of the start of design and construction of Kahirimbi-Kyakabindi- Ngarama water supply and sanitation scheme of UGX.2,530,741,630. Works are ongoing and soon reaching completion. The contractor was advised to request for the funds basing on the certificates of completed works. \nFailure to absorb released funds affects the attainment of the program objective of providing support to the poor and vulnerable people in the refugee hosting areas. \nRecommendation \nI advised the Accounting Officer to ensure that the remaining projects are completed to ensure timely service delivery. \n4.4.5 Implementation of project activities  \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}]], "page": 20, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "This implies that the program objective of providing services to the community was not achieved within the financial year for the partially implemented sustainable environmental management subprojects and Infrastructure subproject.  \nThe Accounting Officer explained that the disbursed funds were for the Design and construction of Kahirimbi-Kyakabindi-Ngarama water supply and sanitation scheme of UGX.2.5BN), which is currently on-going and soon reaching completion, he further explained that implementation of livelihood activities follows seasons setup the groups withdraw and utilize funds which were for cultivation the remaining funds are for harvesting and post-harvest handling whose seasons had not yet reached. Recommendation  \nI advised the Accounting Officer to ensure that all projects are fully implemented. 4.4.6 Implementation of environment and social management plans  \nSection 4.2 of the DRDIP Operation Manual, 2019 provides for an Environmental and Social Management Framework (ESMF). The ESMF provides for the identification of likely environmental and social impacts, development of environment and social management plans, identification of appropriate mitigation measures as well as methods of monitoring and reporting of mitigation implementation with a view of achieving a sustainable socio economic development.  \nI reviewed subprojects implemented in the current and prior years and noted that 9 subprojects that received funding totalling UGX.3,038,478,029 had no environment and social management plans as detailed in Appendix 8.  \no UGX.5,550,000 was paid out from 9 subprojects for the implementation of ESMP and the work is not yet done.  \no No funds were paid out for SENRM subprojects for implementation of ESMP since the projects were already environmental projects.  \nNo funds were paid for ESMP in the same location.  \no \nNo funds were paid from the revolving funds for ESMP works. Non-implementation of environment and social management plans could undermine achievement of a sustainable socio economic development.  \nThe Accounting Officer took note of the audit observation.  \nRecommendation  \nI advised the Accounting Officer to ensure speedy implementation of environment and social management plans of the planned projects.  \n4.4.7 Inspection for service delivery projects implemented in FY 2021/22 and", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}]], "page": 22, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/23", "metadata": {"headings": [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], "page": 22, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled one (01) Sub project with a total expenditure of UGX.2,530,741,630 to \nIsingiro District budgeted and received UGX.412,755,196 (100%), to implement the following activities. \nCategory Activity Planned Actual quantity quantity 1 Complementary services Training of farmers 49 49 Awareness of local leaders  \nConducting farm visits  \nSetting up demo farms \nThe following were my observations; \n4.5.1 Positive observations  \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}, [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}]], "page": 22, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Isingiro District warranted all the budgeted funds for the year and all were spent \u00b0  \non complementary activities.  \nI noted that all the warranted funds were utilised by the entity on eligible activities.  \nA review of the district budget and departmental work plan revealed that there were no variances between the budgeted amount and the required program percentage allocation for complementary services.  \nI also noted that the outputs for complementary activities were adequately quantified in the work plan and monthly program activity reports to the Accounting Officer were also prepared as required.  \nI noted at the time of audit that 5 out of 5 planned irrigation equipment had been delivered to selected Demonstration sites and all of which had been funded by the district.  \nA review of the procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid.  \nI noted that 5 irrigation equipment were supplied and delivered on time and the supplier offered training and technical support in the Demonstration sites during the warranty period.  \nI noted that all the UGX.412,755,196 of payments for the program related activities examined were fully accounted for at the time of audit. \n4.6 Uganda Support to Municipal Infrastructure Development, Additional", "metadata": {"headings": [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}, [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}]], "page": 23, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], "page": 23, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Support to Municipal Infrastructure Development (USMID-AF) Program is a World Bank/IDA project, which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The I developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. I made the following observations; 4.6.1 Positive observations I noted the following areas where management had commendable performance; oe I observed that the district entered into a participating agreement with MLHUD on the 13\u2122 August 2018 as required. e I observed that eleven (11) USMID projects/subprojects worth UGX.32,095,691,765 were implemented and all the projects/subprojects were captured in the entity work plans and budgets for the financial year under review.. I observed that the district met the minimum access conditions for the grant. e e The District technical team identified and prioritized gaps in the community based services, and prioritized specific infrastructure to be funded. J observed that the district had an ESMP for the running projects. e e I noted that all the budgeted funds of UGX.39,315,662,396 for USMID AF activities were warranted. e I sampled 4 projects worth UGX.16,888,867,032 from the procurement plan for the financial year 2021/2022 noted that the contracts were signed on their respective due dates e I noted that the entity did not incur any ineligible expenditure in the year and MLHUD/PS/ST approved the technical specifications of procured tooling. e I noted that for nine (09) subprojects worth UGX.32,095,691,765, contract management teams were constituted and contract management files were maintained. e A review of expenditure records revealed that payments amounting to UGX.17,566,657,531 were supported with the necessary documents, such as interim certificates, receipts, vouchers, invoices and others. I noted that there were no unpaid certified payments for completed works at the e time of audit. e I observed that output/outcome/Impact Monitoring Report, and Investment Inventory Reports were prepared and submitted to MLHUD. e I noted that five (05) subprojects worth UGX 20,129,239,409 implemented the recommendations made by the M&E team. 4.6.2 Areas of improvement I noted the following areas where the District needs improvement; 4.6.3 Inspection for service delivery in I reviewed the MOES release schedules to schools and the IFMS payment file for the year and noted the following; oe Two (02) schools were over paid UGX.2,600,000 while nine (09) Schools were under paid by UGX.3,354,802. oc Two (02) USE", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}, [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}]], "page": 23, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls 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": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], "page": 26, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District's 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's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. 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", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}, [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}]], "page": 26, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 27, "level": 1}}, {"headings_1": {"content": "Financing", "page": 23, "level": 2}}], "page": 27, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.  \nI designed audit procedures to assess whether the PDM Pillars have been \n5.1.1 Positive Observations  \nI noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 27, "level": 1}}, {"headings_1": {"content": "Financing", "page": 23, "level": 2}}, [{"headings_0": {"content": "beneficiaries.", "page": 27, "level": 1}}, {"headings_1": {"content": "Financing", "page": 23, "level": 2}}]], "page": 27, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e UGX.131,074,193 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation.  \no UGX.13,100,000,000 was transferred to 131 SACCOs with evidence of submission of attestation form to the Secretariat.  \noe The District Roads Committee was fully constituted.  \no All the 131 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.  \noe A review of the District budget and work plans revealed that all priorities received from Sub Counties were incorporated in the entity\u2019s budget/work plan.  \no My review of the administrative units of the District revealed that it had 131 Parishes and all were funded in the financial year.  \noe I observed that Isingiro DLG Core Implementation team was fully constituted as per the guideline and prepared quarterly performance reports.  \noe The trainings of trainers (Core Implementation team), local experts and households were carried out.  \noe I noted that all the 10 sampled SACCOs received funds after signing PRF financing agreements.  \noe I noted that all the 10 sampled SACCOs held their first general meeting Imonth after their regisitration and also conducted training of members during the the", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 27, "level": 1}}, {"headings_1": {"content": "Financing", "page": 23, "level": 2}}], "page": 28, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meeting.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 28, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 27, "level": 1}}], "page": 28, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe I noted that all the 10 sampled SACCOs had fully constituted boards and held", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 28, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 27, "level": 1}}], "page": 28, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regular meetings.", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], "page": 28, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e I noted that all the 10 sampled SACCOs had operational bank accounts and the sigantories are the ones approved in the board resolutions. I noted that all the 10 sampled SACCOs selected flagship projects in line with the oe guidelines. e I noted that 197 Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). e I noted that 20 beneficiaries from 10 sampled SACCOs received UGX.20,000,000 which was equivalent to what was indicated in the SACCO records. oe I inspected projects of 20 beneficiaries and noted that they were all implemented in line with the guidelines. 5.1.2 Areas of Improvement I noted the following areas were the District needs improvement; 5.1.3 Planning and Budget Performance I reviewed the Isingiro District approved work plan and budget for PDM activities and Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; e No funds were disbursed to any of the 131 SACCOs in the 1\\* Quarter yet UGX.3,275,000,000 was expected per quarter. oe All the 131 SACCOs received PRF of UGX.3,275,000,000 in the 2\u2122 Quarter. oe All the 131 SACCOs received UGX.6,550,000,000 in the 3 Quarter. e 131 SACCOs received a sum of UGX.6,550,000,000 instead of UGX.3,275,000,000 quarterly disbursements in the 4 Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 131 SACCOs received part of the disbursement for the previous quarters in the 4\" quarter as shown in the table below; Date of No. of PDM Amount paid on the Remarks release SACCOs paid on date\u2019 UGX\u2019 the date Qi - 0 No funds released 12/10/2022 3,275,000,000 Timely release IQ \\|- No release - Q4 20/04/2023 3,275,000,000 27/06/2023 131 3,275,000,000 Late release \\| 30/06/2023 131 3,275,000,000 Late release TOTAL 13,100,000,000 Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. The Accounting Officers explained that the mandate to release funds lies with the MoFPED. Recommendation I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. 5.1.3.2 Disbursement of Parish Revolving Fund Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}, [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}]], "page": 28, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.2  \nReview of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}, [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}]], "page": 30, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], "page": 30, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e  \ninternal control systems.  \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e  \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \ne 9 out of 10 did not have Marketing management of PDM committees, and funds.  \ne 10 out of 10 did not have Business  \nDevelopment services, Finance,  \nProduction and investment sub  \nCommittees. Appendix 14 \nFailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer to ensure  \nthe PDM SACCO Leaders to elect the  \nmissing committees and  \nsubcommittees.  \n\\_\\{  \n\\| \n5.2.1 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}]], "page": 30, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and 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 \nPRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nThe Accounting Officer explained that PDM SACCOs are unique SACCOs in nature from the main stream SACCOs and get operational guidelines from the Central Government. Apparently, no guidance has been issued in regard to Registration. She promised to bring this to the attention of the Ministry of local government and Trade. \nUpdate of SACCO e8 out of 10 SACCOs did not have I advised the", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}]], "page": 31, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprise and updated PDM member registers Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], "page": 32, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Household contrary to the guidelines. Appendix to ensure that the Registers 15(b). PDM member register is updated Failure to update PDM member registers as required by the may result to extending PRF loans to guidelines. ineligible beneficiaries leading to failure to achieve pillar objectives. The Accounting Officer explained that she will advise PDM SACCOs to have their membership registers periodically updated with immediate effect. 5.2.2 PDM SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u00ae June 2023 require that; The identification of subsistence households shall be carried out using the wealth e 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 LCi chairpersons. e Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). SN Activity Observations Recommendation Loan Application and e 4 beneficiaries in 2 Parishes who I advised the Accounting Approval Process accessed loans before 5 June Officer to ensure that all 2023 were not selected through approved beneficiaries are the PDMIS. Details are in included on the PDMIS. Appendix 16(a) Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. The Accounting Officer explained that there was delayed deployment of the PDMIS-FIS system and even when it was launched, the system had many issues and disruptions and hence some PDM Beneficiaries were manually vetted and approved. However, we are currently inputting all manually vetted and approved beneficiaries", "metadata": {"headings": [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}, [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}]], "page": 32, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "comply.", "metadata": {"headings": [{"headings_0": {"content": "comply.", "page": 34, "level": 1}}, {"headings_1": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5.2.3  \nat Utilization of PRF Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures like seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "comply.", "page": 34, "level": 1}}, {"headings_1": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, [{"headings_0": {"content": "comply.", "page": 34, "level": 1}}, {"headings_1": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}]], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 34, "level": 8}}, {"headings_1": {"content": "comply.", "page": 34, "level": 1}}], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe 9 beneficiaries in 9 PDM SACCOs had implemented different projects. Refer to Appendix 17. \nFailure to implement the funded project undermines the achievement of PDM objectives. \nThe Accounting Officer attributed this to people\u2019s attitude as trainings were done appropriately and hoped the members had grasped the material content. \nRecommendation  \nI advised the Accounting Officer to closely monitor the implantation of these projects by the beneficiaries to ensure compliance with the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 34, "level": 8}}, {"headings_1": {"content": "comply.", "page": 34, "level": 1}}, [{"headings_0": {"content": "following;", "page": 34, "level": 8}}, {"headings_1": {"content": "comply.", "page": 34, "level": 1}}], [{"headings_0": {"content": "following;", "page": 34, "level": 8}}, {"headings_1": {"content": "comply.", "page": 34, "level": 1}}], [{"headings_0": {"content": "following;", "page": 34, "level": 8}}, {"headings_1": {"content": "comply.", "page": 34, "level": 1}}]], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ea Pe", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ants ORIGINAL COPY AUDITOR GENERAL \n27\" December, 2023 \nList of Appendices  \nAppendix 1: Performance of Local Revenue \nApproved  \nActual  \nNo Source  \nbudget Collections Variance Reasons for under/over collection \nTax Revenues \n1 Local Services Tax  \n150,000,000 254,485,414 \n2 Land fees \n100,000,000 22,007,466 \\| \n3 Business Licenses  \n163,224,420 362,998,740 \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}, [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}]], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Increase in staff from NGOs and staff in the district \\| 77,992,534 Lack of land board to a", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- ae U BOlSEuaN, IngIERESe: Ir DNEISER Tan NIE", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 Other tax revenues  \n171,069,580  \n912,300 170,157,280 Prolonged draught and foot and mouth disease \n5 Other licenses  \n60,000,000 16,759,203 43,240,797 Political interference \nNon-Tax Revenues = 6 Rent \n7 Sale of goods and services  \n644,926,000 1,084,908, 137 \n8 Miscellaneous receipts  \n66,780,088", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}, [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}]], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Vigilance in collection and political will\n- Vigilance in collection and political will", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nLocal hotel tax  \nVigilance in collection and political will \n1,200,001 10,614,525 - 10,614,525 \n= \n1,290,420,001 1,819,465,873 (529,045,872) \nAppendix 2(a): Performance of GOU warrants \nAPPROVED S/N Programme  \nBUDGET \nWarrants (UGX) % Funding = \n1 AGRO-INDUSTRIALIZATION 5,761,869,195 5,761,869,195 100 \nSUSTAINABLE  \nPETROLEUM  \n2 DEVELOPMENT 600,001,000 600,001,000 100 \n3 TOURISM DEVELOPMENT 1,200,000 1,200,000 100 \nNATURAL  \nRESOURCES, \n4 ENVIRONMENT, CLIMATE 4,193,135,903 4,193,135,903 100 CHANGE, L  \n5 PRIVATE SECTOR DEVELOPMENT 16,697,600 16,697,600 100 \nINTEGRATED  \nTRANSPORT \n6 INFRASTRUCTURE AND 4,102,426,824 4,102,426,824 100 SERVICES \nd DIGITAL TRANSFORMATION 131,074,193 131,074,193 100 \\|  \n8 HUMAN CAPITAL DEVELOPMENT 50,092,508,078 50,092,508,078 100 \nPUBLIC  \nSECTOR  \n9 391,414,953 391,414,953 100 TRANSFORMATION \nCOMMUNITY MOBILIZATION AND  \n10 4,886,612,966 4,886,612,966 100 MINDSET CHANGE \n4 GOVERNANCE AND SECURITY 9,816,325,597 9,816,325,597 100 \nDEVELOPMENT  \nPLAN  \n12 1,210,267,060 1,210,267,060 100 IMPLEMENTATION \nTOTAL 81,203,533,369 81,203,533,369 100 \nAppendix 2(b): Performance off External Assistance \nSIN Programme 9 \n1 AGRO-INDUSTRIALIZATION \nAmount not Activities not Purpose of the Warranted implemented unimplemented activity \n3,304,310,001 Providing Extension Institutional strengthening services to farmers  \nand Coordination \n2 SUSTAINABLE PETROLEUM DEVELOPMENT 202,933,948", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}, [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}]], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bern Sen", "metadata": {"headings": [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], "page": 37, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Stakeholder Management \nNATURAL RESOURCES, ENVIRONMENT, 3  \nCLIMATE CHANGE. L \nINTEGRATED TRANSPORT 4  \nINFRASTRUCTURE AND SERVICES \n5 HUMAN CAPITAL DEVELOPMENT 6 GOVERNANCE AND SECURITY \nTOTAL \nAppendix 3(a): Utilisation of Warrants \nTo improve land 3,071,122,744 Land management  \nDa \ncm \nImproving the road AiG ATG 162  \nRoad Malntenance .  \nnetwork in the District \noo levels 8,037,420,752 Recruitment of Staff \n2,190,781,219 Sensitization of newly To improve Administration elected councillors  \nin the district \n28,448,014,826 \nS/N  \nProgramme Warrants (UGX) Expenditure Unutilized Warrants % Utilization \n1 AGRO-INDUSTRIALIZATION 5,761,869,195 2,459,354,194 3,302,515,001 \nSUSTAINABLE PETROLEUM os 600,001,000 397,067,052 202,933,948 DEVELOPMENT \n3 TOURISM DEVELOPMENT \nBm. 20 1,200,000 NATURAL RESOURCES,  \n4 ENVIRONMENT, CLIMATE 4,193,135,903 1,113,992,337 3,079,143,566 CHANGE, L  \n5 PRIVATE SECTOR DEVELOPMENT 16,697,600 17,666,800 -969,200 \n34 \nINTEGRATED TRANSPORT  \nINFRASTRUCTURE AND SERVICES 4,102,426,824 20,909,625,472 -16,807,198,648  \n7 DIGITAL TRANSFORMATION 131,074,193 131,074 103s ee 00 8 HUMAN CAPITAL DEVELOPMENT 50,092,508,078 43,603,617,178 6,488,890,900", "metadata": {"headings": [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}, [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}]], "page": 37, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PUBLIC SECTOR", "metadata": {"headings": [{"headings_0": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}, {"headings_1": {"content": "Bern Sen", "page": 37, "level": 2}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TRANSFORMATION 391,414,953 425,897,301 -34,482,348 09 \nCOMMUNITY MOBILIZATION AND  \n10 MINDSET CHANGE 4,886,612,966 125,866,905 4,760,746,061 \n11 GOVERNANCE AND SECURITY 9,816,325,597 9,429,383,714 386,941,883 Pr wen DEVELOPMENT PLAN 3,029,732,933 Le 1,284,138,875 1,745 594,058 42 i", "metadata": {"headings": [{"headings_0": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}, {"headings_1": {"content": "Bern Sen", "page": 37, "level": 2}}, [{"headings_0": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}, {"headings_1": {"content": "Bern Sen", "page": 37, "level": 2}}], [{"headings_0": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}, {"headings_1": {"content": "Bern Sen", "page": 37, "level": 2}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 38, "level": 4}}, {"headings_1": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "83,022,999,242 79,897,684,021 3,125,315,221 sen \nAppendix 4(a): Activities partially or not implemented at all S/N", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 38, "level": 4}}, {"headings_1": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}, [{"headings_0": {"content": "TOTAL", "page": 38, "level": 4}}, {"headings_1": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 38, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 38, "level": 4}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Unutilized Activities affected by the Reason for the underutilization of Warrants under utilization warrants", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 38, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 38, "level": 4}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tr GRO-INDUSTRIALIZATION", "metadata": {"headings": [{"headings_0": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}, {"headings_1": {"content": "Programme", "page": 38, "level": 1}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 SUSTAINABLE PETROLEUM DEVELOPMENT \n3 TOURISM DEVELOPMENT \n4 NATURAL RESOURCES, ENVIRONMENT, CLIMATE", "metadata": {"headings": [{"headings_0": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}, {"headings_1": {"content": "Programme", "page": 38, "level": 1}}, [{"headings_0": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}, {"headings_1": {"content": "Programme", "page": 38, "level": 1}}], [{"headings_0": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}, {"headings_1": {"content": "Programme", "page": 38, "level": 1}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "CHANGE, L", "metadata": {"headings": [{"headings_0": {"content": "CHANGE, L", "page": 38, "level": 1}}, {"headings_1": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PRIVATE SECTOR DEVELOPMENT \nINTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "metadata": {"headings": [{"headings_0": {"content": "CHANGE, L", "page": 38, "level": 1}}, {"headings_1": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}, [{"headings_0": {"content": "CHANGE, L", "page": 38, "level": 1}}, {"headings_1": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,302,515,001 Providing Extension | released late", "metadata": {"headings": [{"headings_0": {"content": "3,302,515,001 Providing Extension | released late", "page": 38, "level": 1}}, {"headings_1": {"content": "CHANGE, L", "page": 38, "level": 1}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ services Funds were  \nto farmers  \n202,933,948 Allowances to aid operations Stakeholder Management \n1,200,000 Conservation of wildlife  \nBudget cuts \n3,079,143,566 Land management  \nTo improve land management", "metadata": {"headings": [{"headings_0": {"content": "3,302,515,001 Providing Extension | released late", "page": 38, "level": 1}}, {"headings_1": {"content": "CHANGE, L", "page": 38, "level": 1}}, [{"headings_0": {"content": "3,302,515,001 Providing Extension | released late", "page": 38, "level": 1}}, {"headings_1": {"content": "CHANGE, L", "page": 38, "level": 1}}], [{"headings_0": {"content": "3,302,515,001 Providing Extension | released late", "page": 38, "level": 1}}, {"headings_1": {"content": "CHANGE, L", "page": 38, "level": 1}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "-969,200", "metadata": {"headings": [{"headings_0": {"content": "-969,200", "page": 38, "level": 2}}, {"headings_1": {"content": "3,302,515,001 Providing Extension | released late", "page": 38, "level": 1}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Be", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Road Maintenance", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "35 \nHUMAN CAPITAL DEVELOPMENT \nPUBLIC SECTOR TRANSFORMATION \nCOMMUNITY MOBILIZATION AND MINDSET CHANGE \nGOVERNANCE AND SECURITY \n12 DEVELOPMENT PLAN IMPLEMENTATION \n6,488,890,900 Recruitment of Staff", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}, [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Recruitment of Staff", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], "page": 39, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n4,760,746,061 Recruitment of Staff \nDelayed availability of warrants and cash limits. Warrants/cash limits for this activity were provided on 27th June 2023 \nDelayed availability of warrants and cash limits. Warrants/cash limits for this activity were provided on 27th June 2023 \nDelayed availability of warrants and cash limits. Warrants/cash limits for this activity were provided on 27th June 2023 \n386,941,883 Sensitization of newly elected Delayed procurement of service providers councillors for the workshops sensitization 1,745,594,058 Management of the District Budget cuts  \naccounts  \nTOTAL 3,125,315,221 \nAppendix 5: Service delivery under focus areas  \nFocus Area  \nSummary Of Findings (Time, Quality, Quantity, Cost Implication And Functionality) \neConstruction of Isingiro central market and Kyabuzare Delay in completion of works could affect market, works were slow with a few materials and staff on service delivery.  \nsite.  \neThe Resource center at the district was not complete. \ne Construction of 6gravel roads(Kamutiganzi-Karyamenvu- Rushasha-Ndayanjojo)30.2km work was ongoing but about 3km section from Ndayanjojo bridge. Shoddy work was noted as a result of poor drainage. \ne Construction of 8sealed roads(7.09km). Only 1ikm had received stone dust with no sign that the contractor will complete the works. Only 4 staff were noted with a few \n36 \nFocus Area  \nSummary Of Findings (Time, Quality, Quantity, Cost Implication And Functionality) \n\\| equipment. \nAt The Time Of Inspection 2/12/2023, 3equipment had Work done was satisfactory. been delivered on 3 Irrigation demonstration sites", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}, [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}]], "page": 39, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sampled.", "metadata": {"headings": [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], "page": 40, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "At The Time Of Inspection on 2/12/2023, Works Had been Work done was satisfactory. completed with satisfacto \nWorks satisfactory \nAppendix 6: Utilization of the Wage Budget \nConstruction of Kahirimbi water supply is ongoing  \nSatisfactory and on schedule \nDepartment Approved Supplementary Revised Budget \nUnspent Name Budget UGX. UGX. UGX. Warrants UGX. Payments UGX. Balance S/N  \nUGX. \nL 1 Administration 1,693,461,874 24,000,000 1,717,461,874 1,717,461,874 1,717,453,801 8,073 2 Finance 243,887,699 22,000,000 265,887,699 265,887,699 265,797,791 89,908 3 Statutory Bodies 285,211,818 30,000,000 315,211,818 315,211,818 315,211,818 0 4 Production 976,730,924 751,175,284 1,727,906,208 1,727,906,208 1,727,906,208 0", "metadata": {"headings": [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}, [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}]], "page": 40, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u 5 Health", "metadata": {"headings": [{"headings_0": {"content": "u 5 Health", "page": 40, "level": 4}}, {"headings_1": {"content": "sampled.", "page": 40, "level": 1}}], "page": 40, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7,300,974,776 4,154,692,891 11,455,667,667 11,455,667,667 11,343,114,564 112,553,103 6 Education 14,014,524,272 7,755,603,208 21,770,127,480 21,770,127,480 21,699,664,979 70,462,501 \nn 284,624,468 721,998 \n7 Roads 203,646,466 81,200,000 284,846,466 284,846,466 je \\| 8 Water 47,600,041 10,000,000 57,600,041 57,600,041 57,381,180 218,861 9 Natural Resources 394,287,263  \n394,287,263 394,287,263 384,289,776 9,997,487 10 Community Based 201,715,184 160,000,000 361,715,184 361,715,184 361,715,184 0 [45 11 Planning 143,920,527 143,920,527 143,920,527 143,920,527 0 Audit 81,592,945 81,592,945 81,592,945 81,571,020 21,925 13 Trade 37,923,178 37,923,178 37,923,178 37,534,547 388,631 \\| \n37", "metadata": {"headings": [{"headings_0": {"content": "u 5 Health", "page": 40, "level": 4}}, {"headings_1": {"content": "sampled.", "page": 40, "level": 1}}, [{"headings_0": {"content": "u 5 Health", "page": 40, "level": 4}}, {"headings_1": {"content": "sampled.", "page": 40, "level": 1}}], [{"headings_0": {"content": "u 5 Health", "page": 40, "level": 4}}, {"headings_1": {"content": "sampled.", "page": 40, "level": 1}}], [{"headings_0": {"content": "u 5 Health", "page": 40, "level": 4}}, {"headings_1": {"content": "sampled.", "page": 40, "level": 1}}]], "page": 40, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| TOTAL", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL", "page": 41, "level": 5}}, {"headings_1": {"content": "u 5 Health", "page": 40, "level": 4}}], "page": 41, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "metadata": {"headings": [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], "page": 41, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 7: Status of implementation of UGIFT activities for Financial year 2021/22  \nNo. Program Activity details Expenditure Pictorial evidence Summary of Audit conclusion Manageme me Amount findings (Time, nt (UGX) Quality, Quantity, Response Cost  \nand \ni 4 UGIFT = \u2018Construction  \nof Ruborogota 2,090,390,500 =e  \nseed school.  \nStart date: 30/12/2019.  \nPicture \nEnd date: 30/12/2020. \nProcurement No: MOES/WORKS/UGIFT/18- 19/00000119. \n38 \nFunctionality) \nFacilities are, under Ferse Works still Management 7 use since remain incomplete. did not 9/05/2023.However, o Certificate of respond. Electricity connection completion has  \nhas not been done in  \nnot been issued  \nthe ICT block as well although the  \ninstallation of taps in  \nthe sinks, Furniture facilities are  \nbeing used has been \nbeing used. improvised by the  \nschool, Sliding doors  \nare faulty in the Multi-  \npurpose Hall and the  \nPlayground has not  \nbeen constructed \n39 \npaas \u20acZ0Z/TT/O\u20acE \nejyoBoioqny Ov", "metadata": {"headings": [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}, [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}]], "page": 41, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1O0YDS", "metadata": {"headings": [{"headings_0": {"content": "1O0YDS", "page": 43, "level": 2}}, {"headings_1": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}], "page": 43, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SOMA", "metadata": {"headings": [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], "page": 43, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Subproject category Subproject Amount Audit Conclusion \n1 Infrastructure subprojects Design and construction of Kahirimbi- Kyakabindi-Ngarama water supply and sanitation scheme \n2,530,741,630 Partially implemented \n2 Livelihood subprojects Kabatamba Umoja CIG  \n18,500,000 Complete Rebind A DufashanyeCIG  \n18,500,000 Complete Kigazi Thermal Composit CIG 18,500,000 Complete Rwenturagara Gamba Nokoro CIG  \n18,500,000 Complete Golden Nakivale CIG  \n18,500,000 Complete Kashare Asset Creation and  \n18,500,000 Complete Livelihoods CIG  \n3 sustainable environment Expansion of Michanga 11 Wetland  \nmanagement subprojects restoration (SEM)  \nExpansion of Busheka open Sand  \nquarry restoration (SEM)  \nTotal \nAppendix 9: Implementation of environment and social management plans S Project Name  \nAmount \n\u2018UGX\u2019 N  \n1 Design and construction of Kahirimbi-Kyakabindi-Ngarama water supply and  \n2,530,741,630 sanitation scheme  \n2 Expansion of Michanga 11 Wetland restoration (SEM)  \n50,000,000 3 Expansion of Busheka open Sand quarry restoration (SEM)  \n32,640,128 4 Kabatamba Umoja CIG  \n18,500,000 5 Rubondo A DufashanyeCIG  \n18,500,000 6 Kigazi Thermal Composit CIG  \n18,500,000 7 Rwenturagara Gamba Nokoro CIG  \n18,500,000 8 Golden Nakivale CIG  \n18,500,000 9 Kashare Asset Creation and Livelihoods CIG  \n18,500,000 DRDIP Operations 314,096,271 I \n41 \n50,000,000 Partially implemented 32,640,128 Partially implemented \n2,724,381,758 \nTotal \nAppendix 10: Inspection for service delive \n3,038,478,029 \nprojects im lemented in FY 2021/22 and 2022/23 SN Sub  \nDetails of findings (Time, Pictorial Evidence  \nRecommendation  \nproject/Sub Quality, Quantity, Cost  \ngroups and Functionality) \nFY 2022/23 \n1 e Subproject \u2014 Works ongoing, the water \nI advised the Accounting Design and tank, pump house, laying of  \nOfficer to ensure that all cables were partially done.  \nremaining works are fully construction of completed. Kahilimbi-  \nKyakabindi- Management Response  \nNgarama water  \nsupply and Management explained that  \nsanitation scheme this was due to heavy rains. \nContractor: Ms Block Technical Services Ltd \nContract \namount: UGX.2,530,741,63 0 \nAmount paid to inspection date: UGX.2,530,741,63 0 \n42 \nAppendix 11: Planned and Actual activities implemented under USMID-AF \nNo Activity  \nPlanned Quantity Actual Quantity", "metadata": {"headings": [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}, [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}]], "page": 44, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IL", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], "page": 46, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 \nConstruction of (8) Sealed Roads (7.09Km) \n2  \nConstruction of 4 Gravel Roads (18.8Km) \n3  \nConstruction of Six (6) Gravel Roads (30.2Km) \n4 \nConstruction of 4 Gravel Roads (25.4Km) \n5  \nConstruction of Rushasha Parish Market. \n6  \nConstruction of a Market at Kyabuzare Trading Centre. \nConstruction of Community Resource Centre at Rushasha SC Headquarters  \nConstruction of Daily Market at Isingiro CBD \nConstruction of a Resource Centre at Isingiro District Head Quarters \nConstruction of 5 Nos of Cross Drainage Structures at Isolated Locations and Construction of Drains at Two Locations in the District \n43 \nConstruction of Nyungu to Rwempaju Cross Drainage Structures with  \n11 approaches 1 1 \nAppendix 12: Field inspection of Projects  \nSN Sub project/Sub Details of findings Pictorial Evidence  \nRecommendations groups (Time, Quality,  \nQuantity, Cost and  \nFunctionality) \n1 e Subproject -1 Partially done electrical  \nI advised the Accounting works and in the toilet.  \nOfficer to expedite works Construction of Resource  \nConstruction of  \nsuch that the facility is Centre at the district compound ongoing  \ncompleted the as per headquarters. Physical progress is at  \nContract  \nAgreement.  \n85%. \nStart date 29/11/2022 \nContract  \nCompletion date 22/12/2023  \namount: \nUGX.1,062,817,910 \nAmount paid to inspection date: UGX.1,062,817,910", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}, [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}]], "page": 46, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], "page": 47, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Photo showing state of Resource \\| \\| centre as at 02-Dec-23 \n44 \nSubproject \u2014 2 Floor finishes, land Construction of Daily scraping, door market at Isingiro CBS. finishing, painting not yet done.  \nPhysical progress 70%. \nContractor: \nBeru \u00abStart date 29/11/2022 Investments (U) Itd.  \nCompletion date 22/12/2023 \nContract  \namount: UGX.2,917,884,743 \nAmount paid to inspection date: UGX.2,917,884,743 \nSubproject  \nDue to poor drainage, Construction  \nof erosion has eaten away Kamutiganzi-Karyamenvu- most of the aggregates Rushasha-Ndayanjojo  \nalmost half of the road. (30.2km)  \nStart date 29/11/2022 \nContractor: Block Completion date Technical services 22/12/2023 \nContract  \namount: UGX.3,307,478,513 \nAmount paid to inspection date: UGX.3,307,478,513 \nI advised the Accounting Officer to expedite works such that the facility is completed as per the Contract  \nAgreement. \ntaken on 2/12/2023 \ntaken on 2/12/2023 \n45 \nSubproject \u2014 4 eOnly 1km out of 8km Construction of 8 sealed \u201astone dust dumped, roads(7.09km) excavation of drainage ongoing.  \nContractor: Ms Prime \u00abSite had on 4 staff Contractors Itd. \nwith no work ongoing. Start date 29/11/2022 \nContract sum: \u00abCompletion date UGX.5,434,530,900 \n22/12/2023 \nshowing water crossing on a failed section", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}, [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}]], "page": 47, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014_", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], "page": 49, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting \\| Officer to expedite works such that the facility is completed as per the Contract Agreement taken on 2/12/2023 46 Subproject \u2014 5 eno materials and only I advised the Accounting Construction of Kyabuzare 14 workers on site out Officer to expedite works Market of 52 such that the facility is efloor finishes land completed as per the scaping,door Contract Agreement fising,painting not yet Contract sum: done 3,240,372,377 estalls not yet roofed Start date 29/11/2022 Completion date 22/12/2023 Appendix 13(a): Ca itation Grant Paid to UPE schools OVER UNDER INSTITUTION BUDGETED IFMS S/N el PAYMENT NAME AMOUNT \u2018UGX\u2019 \u2018UGX\u2019 \u2018UGX\u2019 Bla. \\| 5106950 4,902,500 204,450 P/S 2 KABAZANA P.S 33,453,000 33,153,000 300,000 3 KAHUNGYE P.S 9,571,500 9371500 200,000 KAJAHO P.S 32,868,608 32,038,248 830,360 KAMUBEIZI P.S 15328000 15128000 200,000 KASHOJWA 50,012,000 49,812,000 200,000 P.S. KYEZIMBIRE 15,473,000 15,373,000 100,000 NYABYONDO 6,976,000 8,276,000 1,300,000 P.S. 47 9 NYAKAMURII 10,340,000 11,640,000 \\| 1,300,000 10 RUBONDO P.S. 59,785,000 59,485,000 \\| 300,000 en ST. JOSEPH S 7,919,950 6,599,958 1,319,992 TOTAL \\| \\| \\| 2,600,000 3,654,802 \\| Appendix 13(b): Capitation Grant Paid to USE schools RELEASE S/N INSTITUTION AMOUNT IFMS a \u201eBIER 3,500,000 \\| 1 KABINGO SEED SS 78,400,000 81,900,000 2 KIGARAGARA VOC S.S 84,000,000 87,500,000 \\| \\| 3,500,000 3 BUKANGA S.S 104,580,000 103,580,000 1,000,000 4 KISYORO S.S 142,600,000 137,600,000 5,000,000 =\\| KYEZIMBIRE S.S 95,240,000 94,240,000 1,000,000 TOTAL 7,000,000 7,000,000 Appendix 13(c): Ca itation Grant paid to UPE schools with no Correspondin ayments on IFMS S/N INSTITUTION NAME RELEASE AMOUNT 1 NYAMITSINDO P.S. 5,424,500 2 Rubira Cope 5,468,000 3 RUTSYAP.S. 11,700,782 \\| 4 Kishojo P.S T 4,453,000 5 KIGARAGARA P.S 7,759,000 TOTAL 34,805,282 \\| 48 Appendix 14(a): Disbursement of Parish Revolving Fund SN Vote Parish Name PDM SACCO Name Total PRF received (2021/2022 & Total Disbursements %age Remarks Name 2022/2023) (Loans) disbursed i Isingiro KIKOKWA KIKOKWA-BUGANGO PDM SACCO DLG 2 Isingiro NYABYONDO NYABYONDO-ENDIINZI PDM SACCO DLG Isingiro NGARAMA NGARAMA-NGARAMA PDM SACCO (A) (B) (C) = (B/A) 133,989,025 117,000,000 disbursed Timely 133,989,025 117,000,000 87 100 Funds disbursed DLG 107,105,914 110,000,000 Timely 4 Isingiro MIRAMBIRO MIRAMBIRO-RUSHASHA PDM SACCO 100 Funds disbursed DLG 107,105,914 107,000,000 Timely 5 Isingiro IBUMBA IBUMBA-NYAMUYANJA PDM SACCO Funds disbursed DLG 107,102,464 107,000,000 Timely 6 Isingiro KABEREBERE KABEREBERE SOUTH-KABEREBERE DLG SOUTH PDM SACCO 7 Isingiro BURAMBIRA BURAMBIRA-KAMUBEIZI PDM SACCO Funds were 107,102,464 107,000,000 disbursed Funds DLG 107,105,914 107,000,000 disbursed 8 Isingiro KATOJO KATOJO-RUYANGA PDM SACCO Funds DLG 107,102,464 107,000,000 disbursed 9 Isingiro", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}, [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}]], "page": 49, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Committee  \nWas Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the it commit Constit commit Constit commit Constit commit Constit commit Constit commit Constit commit Cons tee uted? tee uted? tee uted? tee uted? tee uted? tee uted? tee titute operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati d? onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) onal? (yes/ (operat (operat (operat (operat (operat (operat (operat No) ional or ional or ional or ional or ional or ional or ional or Not Not Not Not Not Not Not operati operati operati operati operati operati operati onal) onal) onal) onal) onal) onal) onal) \n1 KIKOKWA- NO NO NO BUGANGO  \nPDM  \nSACCO  \n2 NYABYOND YES  \nO-  \nENDIINZI  \nPDM  \nSACCO  \n3 NGARAMA- YES  \nNGARAMA  \nPDM  \nSACCO  \n4 MIRAMBIR YES  \n[05  \nRUSHASHA  \nPDM  \nSACCO  \n5 IBUMBA- YES  \nNYAMUYAN  \nJA PDM  \nSACCO  \n6 KABEREBE YES  \nRE SOUTH-  \nKABEREBE  \nRE PDM  \nSACCO  \n7 BURAMBIR YES \nNO NO NO NO NO NO NO NO NO \nNO NO NO NO NO NO NO NO \nNO NO NO NO NO NO NO NO \nNO NO NO NO \n51 \ncs", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}, [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}]], "page": 54, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OIIVS Wdd 97 P\u0131s\u0131q pasaysibey 128A JON ODDWS ON IZIJanwVvN-valanvang valawvang ou\u0131bu\u0131s\u0131 Z ODOVS WAd IXIIFAIEVN H.LNOS 97 PUs\u0131q pataysibay J2A JON ODOVS ON -HLNOS IJUIIIUIaN IJU39IUIgVN oA\u0131Buis] 9 ODDVS Wdd 97 PUASIA pa101s\u0131bay 328A JON OIIVS ON VINVANWVAN-VEWNgI van\u0131nal o4\u0131Buis] S ODDVS Wdd 97 PUIsIq pales\u0131bay J9A J0N ODOVS ON VHSYHSNAY-OUIEWVAIN OYIanVAaIN oA1BUIST v ODDVS 57 puyjsiq posaysibay J@A JON OODVS ON Wad VWYAVON-VWNVAVON VWVYVON O4IBulsT \u20ac OD0VS Wad 97 Pp\u0131s\u0131q pasaysiBay JeA JON ODDVS ON IZNITGNS-OGNOASVAN OCNOASVAN o\u0131Buis] 7 OJIVS 97 Puas\u0131a posaysibay 32A JON OJIVS ON Wdd OSNV9NE-VMYONDI VMAONIN o41BuisT T (on/saA) EITOT Pe S\u0131opu9j Aauow suolNnyIISsUuI SIUEULJO.DIW Japun pPa.41a4s\u0131ba. sy\u0131ewey ODDVS a SI OJIVS Jo wen Swen ysHeg OWeN 3\\}0\\\\ SOJIVS P3Susstun OF Jud JO Jojsuelyl :(&)OT Xipueddy ODDVS Wd VUIIHNY -WHULNID ON EEE ON ON ON ON ON ON ON ON ON ON ON ON ON WAIHNA OT I or OODvS Wdd VLO HOAOANA ON ON ON ON ON ON ON ON SoA SoA SoA SoA SoA SHA -VWVAVH 6 OIIVS Wdd VONVANY ON ON ON ON ON ON ON ON ON ON So, So, SoA SHA -OLO.LVN 8 OIIVS Wdd IZIJINWVN I \\| IN Isingiro KATOJO KATOJO-RUYANGA PDM SACCO Not yet Registered District LG SACCO Isingiro KARAMA KARAMA-RUBOROGOTA No SACCO Not yet Registered District LG PDM SACCO Isingiro RUHIRA CENTRAL RUHIRA CENTRAL- SACCO Not yet Registered District LG RUHIIRA PDM SACCO endix 16(b): Updating Enterprise and Household registers making up the SACCO Vote Name Parish Name Name of SACCO Number of PDM Does SACCO maintain updated enterprises enterprise and House hold registers 1 Isingiro DLG KIKOKWA KIKOKWA-BUGANGO PDM 12 Yes SACCO 2 Isingiro DLG NYABYONDO NYABYONDO-ENDIINZI PDM 21 no SACCO 3 Isingiro DLG NGARAMA NGARAMA-NGARAMA PDM 41 no SACCO 4 Isingiro DLG MIRAMBIRO MIRAMBIRO-RUSHASHA PDM 8 no SACCO 5 Isingiro DLG IBUMBA IBUMBA-NYAMUYANJA PDM 23 no SACCO 6 Isingiro DLG KABEREBERE KABEREBERE SOUTH- 10 Yes SOUTH KABEREBERE PDM SACCO 7 Isingiro DLG BURAMBIRA BURAMBIRA-KAMUBEIZI PDM 16 no SACCO 8 Isingiro DLG KATOJO KATOJO-RUYANGA PDM 17 no SACCO 9 Isingiro DLG KARAMA KARAMA-RUBOROGOTA PDM 19 no SACCO 10 Isingiro DLG RUHIRA RUHIRA CENTRAL-RUHIIRA 30 no CENTRAL PDM SACCO TOTAL 197 53 Appendix 17(a): Following the stipulated loan application and approval process SN Vote Parish Name Name of Name of PRF beneficiary Was the Date loan Loan Were the loan Were they Remarks \\| Name SACCO beneficiary was Amount beneficiaries vetted by a from the obtained", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}, [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}]], "page": 55, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], "page": 61, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Isingiro DLG KIKOKWA KIKOKWA-BUGANGO Byaruhanga Yowana 1,000,000 NO No Insurance PDM SACCO  \nObtained yet \nNo Insurance Kajwarire Nathan 1,000,000 Obtained yet NO \nIsingiro DLG NYABYONDO NYABYONDO- Mwebembezi Daniel 1,000,000 NO No Insurance ENDIINZI PDM  \nObtained yet SACCO \n\\| Beinomugisha Agnes 1,000,000  \nNo Insurance NO Obtained yet Isingiro DLG NGARAMA NGARAMA-NGARAMA MUTAWANA GEREVAZIO 1,000,000 NO No Insurance PDM SACCO  \nObtained yet \nMPAGI ELIASAF  \nNo Insurance 1,000,000 Obtained yet NO  \nIsingiro DLG MIRAMBIRO MIRAMBIRO- TUMWINE PATRICK 1,000,000 NO No Insurance RUSHASHA PDM  \nObtained yet SACCO \nNYESIGAMUKAMA NATHANIEL  \n1,000,000 No Insurance an NO Obtained yet Isingiro DLG IBUMBA IBUMBA- LAWRENCE 1,000,000 NO No \\| Insurance NYAMUYANJA PDM  \nObtained yet \n58 \nSACCO \nNo Insurance MWESIGYE BOSCO 1,000,000 NO Obtained yet 6 Isingiro DLG KABEREBERE SOUTH KABEREBERE NABUKERA BETTY  \n1,000,000 NO No Insurance SOUTH-KABEREBERE Obtained yet PDM SACCO \n1,000,000 No Insurance NYAKATO RASHIDAH  \nNO Obtained yet 7 Isingiro DLG BURAMBIRA BURAMBIRA- TWINOMUHWEZI NICKLAS 1,000,000 NO No Insurance KAMUBEIZI PDM  \nObtained yet SACCO \nNo Insurance TUMWESIGYE JOLLY 1,000,000 NO Obtained yet 8 Isingiro DLG KATOJO KATOJO-RUYANGA MUHUMUZA PHILIP 1,000,000 NO No Insurance PDM SACCO  \nObtained yet \nNo Insurance ARINAITWE EDWARD 1,000,000 Obtained yet NO  \n9 Isingiro DLG KARAMA KARAMA- Kamukama Godfrey 1,000,000 NO No Insurance RUBOROGOTA PDM  \nObtained yet SACCO \nNankunda Godfrey  \nNo Insurance \n10 Isingiro DLG RUHIRA CENTRAL RUHIRA CENTRAL- TUSHABOMWE ENOCK RUHIIRA PDM  \nSACCO \n1,000,000 NO Obtained yet 1,000,000 NO No Insurance Obtained yet \n\\| \nORISHABA SAMUEL 1,000,000 NO No Insurance Obtained yet \n59 \nAppendix 18: Physical Inspection of Household Project Implementation \nSN. Parish Name Name of SACCO Name of PRF Loan Amountas Loan Amount as per Project Status of the project  \nRemark \nbeneficiary per SACCO household evidence funded \nrecords  \nprovided", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}]], "page": 61, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. KIKOKWA KIKOKWA-BUGANGO 1.Byaruhanga \\| 1,000,000 1,000,000 Banana  \nProject is well", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO Yowana Production Implement \n-  \nNYABYONDO NYABYONDO- 1.Mwebembezi 1,000,000 1,000,000 Bean  \nProject is well \nENDIINZI PDM SACCO Daniel  \nProduction Implement \n", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}]], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. NGARAMA NGARAMA-NGARAMA MUTAWANA 1,000,000 1,000,000 Banana  \nProject is well", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO GEREVAZIO growing Implement \n60 \nMIRAMBIRO MIRAMBIRO- TUMWINE PATRICK 1,000,000 1,000,000 Tomato  \nProject is well \nRUSHASHA PDM growing Implemented SACCO \nIBUMBA IBUMBA-NYAMUYANJA KAJUNGU 1,000,000 1,000,000 Fish farming  \nProject is well \nPDM SACCO LAWRENCE  \nImplement \nKABEREBERE KABEREBERE SOUTH- Nuwabine Rose 1,000,000 1,000,000 Piggery  \nProject is well \nSOUTH KABEREBERE PDM  \nImplement \nSACCO \n61 \n+ \nBURAMBIRA BURAMBIRA- TWINOMUHWEZI 1,000,000 1,000,000 Piggery  \nProject is well KAMUBEIZI PDM NICKLAS  \nImplemented SACCO \nKATOJO KATOJO-RUYANGA MUHUMUZA PHILIP 1,000,000 1,000,000 Piggery  \nProject is well PDM SACCO  \nImplemented \nRUHIRA RUHIRA CENTRAL- TUSHABOMWE 1,000,000 \u201c14,000,000 Tomato  \nProject is well CENTRAL RUHIIRA PDM SACCO ENOCK  \ngrowing Implemented \nProject is well Implemented \n62", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}]], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Warrants % age of warrants", "(B/A)", "42,124,745 ,624", "Recurrent (Non-wage) | 17,708,253,336 | 11,184,030,734", "63 |", "Development | 46,880,923,124 | 29,714,222,884 - 63", "Total | 110,941,968,196 83,022,999,242 | - 75", "40 ,110,505,956 40,110,505,956 - 48", "131,074,193 40,241,580,149", "49", "1,778,331,393 42,019,911,542", "51", "Focus Area-Development Response 2,530,741,630 44,550,653,172 \u2014", "to Displacement Impacts Project", "(DRDIP)", "54", "4 Focus area-Microscale irrigation projects", "412,755,296 44,963,408,468", "54", "5 USMID 17,522,388,804 62,485,797,272", "75", "6 Focus area-Water development grant (Piped 1,846,043,624 64,331,840,896", "water, and Rural water and Sanitation grant)", "78", "\u00a5 Outputs/activities under budget performance 721,162,264 65,053,003,160", "review (URF Road rehabilitation maintenance", "fund"], "page": 5}]}