reports/chunks/Bugiri 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 BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\" JUNE, 2023 \nORT, G IA AL \nCopy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nnt  \nj \nrer) \nL\\_\\_  \n-7 \nList of Acronyms \nAcronym \\| Meaning  \nDLG \\_\\_\\_, Municipal council Local Government  \n\\| GoU \\| Government of Uganda  \nHCMS Human Capital Management System Technology  \nICT \\| Information and Communication Institutions \\_ \\_INTOSAT International Organization of Supreme Audit  \n\\| \\| Integrated Personnel and Payroll system \nIPPS \n", "metadata": {"headings": [[], [], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "rer)", "page": 2, "level": 1}}], [{"headings_0": {"content": "rer)", "page": 2, "level": 1}}], [{"headings_0": {"content": "rer)", "page": 2, "level": 1}}], [{"headings_0": {"content": "rer)", "page": 2, "level": 1}}], [{"headings_0": {"content": "IPPS", "page": 4, "level": 8}}], [{"headings_0": {"content": "IPPS", "page": 4, "level": 8}}]], "page": 1, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- International Standards of Supreme Audit Institutions Manual, LGFAM \\_ Local Financial Accounting. 2007 \\| Government and  \n\\| Financial and Manual, 2007 LGFAR Local Government Accounting LGPPDA \\_ \\_\\| Local Government Procurement", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "a Public and Disposal Authority  \n\\_ LLG Lower \\| Local Governments  \n[LR Local Revenue 00000000000 \\_ Ministries, Departments and Agencies \n_MDAs_ \nof \\| \nMoES \n\\| Ministry Education Planning \\_ \nof \nand Economic Development \\_ \\_  \n\\| Ministry Finance, \nMoFPED \nMoGLSD_ \nMinistry of Gender, Labour and Social Development  \n\\_  \nMoLG Ministry\\_of Local Government  \n\u2014\\_  \n\\\\NAA \\| National Audit Act  \n\\| NTR \\_Non-Tax Revenue  \n\\_\\| Office of the Auditor General  \n\\| OAG  \nPBS \\_ Program Budgeting System  \n\\_  \n\\\\PCA \u2014\\_\\_ Payroll Consults Africa  \nPDMS Payroll Deduction Management System  \n\\_  \n\\| PDU \\| Procurement & Disposal Unit  \n. \nPFMA\\_ il Finance A At \n\\_ Public \u2018Management \\| \n\\| \nPublic Finance Management Regulations Assets ne PFMR\\_\\_  \n\\| PPDA  \nPublic Procurement & Disposal of Public.  \nPS/: ST \\_\\_\\_\\|  \n\\_\\_\\_\\_\\| Permanent Secretary / Secretary to Treasury  \n\\_  \n\\| Treasury Single \nTSA. \nAccount  \n\u0131TSSA\\_\\_\\_\\_\\_\\_\\_\\_\\| Treasury Sub Single Account  \nnern \\_UBA \\_Uganda Banker's Association  \n00 \n. \n\\\\UCF \ncei Uganda Consolidated \nFund  \n\\_ UCLA \\| Uganda Consumer \nand Lender's \\_ Assoc tion \n\\| \n\\| UgIFT \\| \nnn  \n\\| \\_ Uganda F \n\\| Intergovernmental Fiscal Transfers Program for \\| \nUGX Uganda Shilling \n\\| USMID \\_ Uganda to \nSupport \nMunicipal infrastructure \nDevelopment _ oo \n\\_\\_ \nnn UWEP 2 Uganda Empowerment Project  \nWomen  \n\\_\\_  \nL BEDIENEN \\| \n'YLP Youthlivelihood Pogam \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Bugiri Municipal Council, 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 Bugiri Municipal Council 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": "IPPS", "page": 4, "level": 8}}, [{"headings_0": {"content": "_MDAs_", "page": 4, "level": 8}}], [{"headings_0": {"content": "_MDAs_", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoES", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoES", "page": 4, "level": 8}}], [{"headings_0": {"content": "of", "page": 4, "level": 8}}], [{"headings_0": {"content": "of", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoFPED", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 1}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 1}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 1}}], [{"headings_0": {"content": "Municipal infrastructure", "page": 4, "level": 1}}], [{"headings_0": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}]], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.3 Utilization of Warrants  \nOut of the total warrants of UGX.5,606,469,303 availed during The  \nAccounting the year, UGX.5,273,304,591 was utilized by the entity resulting Officer  \nshould in un-utilized warrants of UGX.333,164,712 representing explain the general utilization of 94% as detailed in Appendix 4.  \nunder-utilisation of warrants and the Included in the appendix is an unusual case of expenditure worth particular case of UGX. 328,315,056 in excess of the warranted amount under expenditure  \nin \u2018Integrated Transport Infrastructure and Services\u2019.  \nexcess of warrants under \u2018Integrated The warrants that were not utilized were meant for the activities Transport  \nthat were partially or not implemented at all as detailed in Infrastructure and Appendix 5 Services\u2019. \nAs a result of failure to utilise warrants;  \ne There was a heavy workload on existing staff since the entity didn\u2019t recruit and maintain enough staff to fully absorb the wage bill. This subsequently affected service delivery; and  \ne The livelihoods of staff and pensioners were affected by salary and pension underpayments. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}]], "page": 8, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023. validation of the \\|  \nValidated as follows;  \nemployees by Total number of staff verified 254 3,446,661,096 Ministry of (complete/fully verified) (A)  \nPublic Service. Partially verified(individuals whose 0 0  \ninformation availed at the physical  \nverification did not fulfil all the", "metadata": {"headings": [{"headings_0": {"content": "employees", "page": 11, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "For the case of requirements) (B) staff who Not verified (appeared for validation 1  \nbut not verified) (C)  \nThe total number of individuals who did 2  \nnot appear for headcount (no-shows) \n26,400,000 appeared for the headcount but 16,867,020  \nwere not (D) (Accounted for and not accounted \nverified, \nfor) regularly review \\| Subtotal (A+B+C+D)=E 257 3,489,928,116  \nEmployees who appeared for head 11 209,179,068 the entity count but were not on payroll-New", "metadata": {"headings": [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, [{"headings_0": {"content": "employees", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}]], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll to ensure records (F) prompt removal \\| Overall total covered (E+F)\\*\\* 266 3,682,240,164 of such employees and avoid continued The following observations were made;  \nloss to government. In a) Out of 254 (99%) employees appeared for the validation  \naddition, the exercise and presented all the pre-requisite documents to cases  \nin confirm their existence and regularity of recruitment.  \nquestion should be followed up b) One (1) (0.22%) employee on the payroll appeared for  \nwith a view of validation but did not satisfy the requirements of the  \nrecovery. validation exercise, hence was not verified.  \nThe Ministry of c) A total of 2 (0.78%) employees on the payroll did not  \nPublic Service appear for the validation and were categorised as follows;  \nshould make arrangements to", "metadata": {"headings": [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I noted that all the 4 PDM SACCOs operated with fully constituted Boards which held regular Board meetings.  \nI reviewed the personal files of the members of the board and noted that they filled expression of interest forms prior to being elected board members. Training of local experts was carried out centrally on 27th June, 2022.  \nThe training was attended by the Town Agents, CDOs, Commercial Officers, and Extension officers.  \nThe HLG core implementation team trained households and enterprise group leaders in 4 on household visioning and enterprise analysis.  \n4 SACCOs were registered under the Cooperative Societies Act  \nAll the 4 SACCOs selected flagship projects;  \nAll the 4 PDM SACCOs included the bank account opening resolution in the minutes.  \nAll the sampled PDM SACCOs\u2019 bank accounts were opened in a bank as per the board resolutions.  \nIn all the PDM SACCOs, the SACCO bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022.  \nAll the PDM SACCOs included resolution for the bank account signatories in the minutes.  \nIn all the PDM SACCOs, the signatories to the bank account are the ones approved in the board resolutions.  \nIn all 4 10 PDM SACCOs, the approved signatories were the ones authorising \npayments.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 19, "level": 8}}, [{"headings_0": {"content": "payments.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.4  \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, (224 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 oe  \n(AO) as Chairperson, the Municipal council Production Officer (DPO), Municipal council Commercial Officer (DCO), Municipal council Planner, and the Municipal council Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the e \nThe 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 that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the MC, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Ee Structure", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}]], "page": 21, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. General Meetings All the SACCOs held their first general The Accounting Officer by PDM SACCOs meeting more than 1 month after should sensitize SACCO their registration.  \nleaders to ensure AGMs are timely held as per the The Accounting Officer explained that byelaws.  \nSACCO leaders lacked adequate  \nknowledge on the management of  \nthese SACCOs in regard to PDM  \nprogram since the project was still  \nnew.", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], "page": 22, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SACCO \nTT noted that all the 4 SACCOs had The Accounting Officer \\| Committees and functional committees but lacked should liaise with the Sub Committees subcommittees, namely; Production relevant authorities and Subcommittee,  \nMarketing ensure that guidelines are Subcommittee, Business clearly understood by Development Services Subcommittee, recipients.  \nFinance and investment  \nSubcommittee. \nFailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOS due to the lack of appropriate \noversight \nThe Accounting Officer explained that this was due to lack of clear guidelines \n4.4.1 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}], [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}], [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}]], "page": 22, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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 e  \nOfficers 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 e  \npurpose 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 oe  \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM e  \nSACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations  \nRecommendation \nregistration \n", "metadata": {"headings": [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}], [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}], [{"headings_0": {"content": "registration", "page": 23, "level": 8}}], [{"headings_0": {"content": "registration", "page": 23, "level": 8}}]], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 4 SACCOs were not licensed to take on The Accounting SACCOs Under the the business of lending under \\| Officer should Microfinance  \nMicrofinance Institutions money lenders ensure that all PDM Institutions Money act as detailed in  \nSACCOs are Lenders Act  \nregistered and As a result, enforcement of recovery of licensed societies PRF from beneficiaries by the PDM under  \nthe SACCOs may be legally challenged Microfinance leading to loss of funds.  \nInstitutions money lenders act, 2016.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 23, "level": 8}}], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer explained that this was still an ongoing activity. \n4.4.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM \nSACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, [{"headings_0": {"content": "registration", "page": 23, "level": 8}}], [{"headings_0": {"content": "registration", "page": 23, "level": 8}}], [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}], [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}], [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}], [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}]], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth  \n4 parishes did not carry out wealth ranking The  \nAccounting Ranking of during identification of subsistence Officer should Households households.  \nensure that wealth", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ranking during \nFailure to identify subsistence households \\| identification of using the wealth ranking tool and select and subsistence implement prioritized projects may undermine households  \nis the achievement of pillar objectives  \ncarried out. \nThe Accounting Officer explained that is was due to the fact that program guidelines hadn\u2019t been fully understood by the key implementers", "metadata": {"headings": [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}, [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}], [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}]], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2. Selection e All 4 parishes selected flagship projects The Accounting and  \nthat were partially inconsistent with the LG Officer should liaise Implementa  \nselected priority commodities of rice, with the secretariat tion  \nof  \nmaize, Nile perch, tilapia, local cattle and to be directed on Prioritized/F local chicken; and  \nthe new changes in", "metadata": {"headings": [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "lagship \ne 70 out of 428 farmer households from all the \nexisting \nProjects  \nthe 4 wards implemented projects that are guidelines. not from the priority commodity list. This is  \ndetailed in Appendix 12.  \ne Failure to select and implement prioritized  \nprojects may undermine achievement of  \nthe 12 refers. \nI  \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \nNo explanation was provided by the Accounting Officer for the anomaly.", "metadata": {"headings": [{"headings_0": {"content": "lagship", "page": 24, "level": 1}}, [{"headings_0": {"content": "lagship", "page": 24, "level": 1}}], [{"headings_0": {"content": "existing", "page": 24, "level": 1}}], [{"headings_0": {"content": "existing", "page": 24, "level": 1}}], [{"headings_0": {"content": "existing", "page": 24, "level": 1}}], [{"headings_0": {"content": "existing", "page": 24, "level": 1}}]], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4. Insurance All PRF beneficiaries who carried out farming The Accounting Policy for enterprises in 4 PDM SACCOs did not obtain Officer  \nshould Farming agricultural insurance policies from UAIS. incorporate or Enterprises enhance the Lack of recourse in form of insurance will requirement  \nof expose the farming enterprises to the adverse insurance policy effects of climate change and may result into into the continuous failure to recover the loan funds.  \ntraining program to equip farmers with The Accounting Officer explained that this was insurance  \nan oversight since the program was new  \nknowledge.", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 24, "level": 1}}], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}], "table_of_contents": [{"content": ["Table of Contents", "TE cetacean - ii", "EEE", "LIST OF ACTON IIS - iii", "vacacsssasnaacounsncasenexstsnsnsus vans nenn", "OPINION", "i", "ssces2eereannecnrenen iene eee eure aera ree", "Basis Far INN - 1", "rte crc cw ti Seay Wali - cl", "Key AUCit Matters cccccccsscscsecsrsecsesessesesscsccscscesssesscsevessessssevecscsecscsevseeesteteacsssscaessseeesiseusateaeasenes - 1", "  1.0 Implementation of the Approved BUudget ccccscssssesssssessssssessssscssesescessessesesessesseseees - 1", "  2.0 Management of the Government Salary Payroll cececcceesesscecscsesesessnecscsesetecerseseseeeenees - 6", "ir Mall rst ete teeta i a si a ti ii ena - 11", "3.0 Education Development Grant", "11", " ccccccccecsssesesetecscseececscsssescseeecsssesersecesescseresccassuscitieensess", "ir TF nn EEE SITE - 12", "Management\u2019s Responsibility for the Financial Statements - 12", "Auditor\u2019s Responsibility for the Audit of Financial Statements nnnnnenn - 12", "Other Reporting RESPONSIDILtIES", "13", "ccc eesesceescsssescescsssessesscscscscscseessceceseevscecstersaesvasetseeess", "Report on the Audit of Compliance with Legislation ccccccscscesesesssscscecssssscsesssescsesessesesees - 13", "  4.0 Implementation of the Parish Development Model ccccccccccsesssssscsesesetesecscseeeteeesseseees - 13"], "page": 3}]}