reports/chunks/Bugweri District Local Government Report Of The Auditor General 2023.chunks.json

{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nFINANCIAL STATEMENTS OF BUGWERI DISTRICT LOCAL GOVERNMENT ON THE  \nFOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nORIGINAL COPY \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [[{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 1, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the 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. \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 Bugweri 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.29,040,270,844 out of which UGX.28,418,234,100 (98%) was warranted as shown below. \nSN Details Budget Warrants % funding \nUGX (A) UGX (B)  \nRecurrent (Wage) 18,707,491,631 18,707,491,631 Recurrent (Non- 6,039,665,578 5,417,628,836 \nwage) \nDevelopment 4,293,113,635 4,293,113,633 \\| 100% Total 29,040,270,844 28,418,234,100 98% \nOut of the total warrants of UGX.28,418,234,100 I reviewed the utilisation of warrants worth UGX.20,056,910,973 (71%) as summarised in the table below. \nSN Details Actual Cumulative Cumulativ expenditure Actual e Yage \n(UGX) \nexpenditure out of total \n\\| 1. \\_\\| Wage expenditure", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}]], "page": 5, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Pension and Gratuity\n3. PDM expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "warrants 14,993,514,365 14,993,514,365 53% 581,325,275 15,574,839,640 55% 36,062,398 15,610,902,038 55%", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Education grant - Formerly 356,314,945 15,967,216,983 56% SFG\n5. Microscale irrigation 98,275,047 16,065,492,030 57%", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "rojects \ncll:", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}, [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}]], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "6. UGIFT (Infrastructure) 2,566,927,647 18,632,419,677 66% ds Water development grant 472,728,285 19,105,147,962 67% (Piped water, and Rural  \nwater and Sanitation grant)\n7. Budget outputs sampled 951,763,011 20,056,910,973 71% 9.", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "20,056,910,973 \nTotal of the utilised 20,056,910,973 warrants audited \nNo Observation Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, Bugweri District was supposed to The  \nAccounting collect Local revenue to the tune of UGX. 132,531,000 however; by Officer  \nshould the end of the year only UGX.84,029,950 had been collected devise strategies to representing 63% performance. The summary is in the table below ensure that all and details are in Appendix 1.  \nbudgeted revenue is collected.  \nSource Approved Actual i Variance  \ni i \nOverall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Observation Recommendation \nInspection Welfare and Inspection and 946,533 Monitoring Entertainme Monitoring of  \nnt \nEducation Institutions \nHIV/AIDS Travel inland Sensitization of 658,000 . \nMainstreaming the public  \n[\\_  \n9 Marketing and value Printing, Printing,  \n288,533 addition Stationery, Stationery,  \nPhotocopyin Photocopying and  \ng and Binding  \nBinding  \n\\| Total 48,501,050 \nThe Accounting Officer attributed the shortfall to lack of strict monitoring of local revenue collections due to limited resources. \n1.2 Performance of GOU warrants \nThe District had an approved budget of UGX.28,907,739,844 to The Accounting implement the various programmes, out of which UGX.28,334,204,150 Officer  \nshould \nwas warranted resulting in a shortfall of UGX.573,535,694 engage the MoFPED representing 98% performance.  \nand other relevant \nstakeholders to \nThe performance of warrants for each of the programmes is shown in ensure that all the table below;  \nbudgeted funds are warranted. \nProgramme Approved budget Warrants % funding Agro-Industrialization 851,466,662 802,617,161 94% Community Mobilization 277,173,181 151,697,457 55% \\| and Mind-set Change  \nDevelopment Plan 436,833,254 436,833,254 100% \u201aImplementation  \nGovernance and Security 871,294,509  \n100% \nHuman Capital 21,219,740,936 20,870,117,852 98% Development \nIntegrated Transport 639,523,898 589,936,520 Infrastructure and Services \nNatural Resources, 885,277,856 885,277,855 Environment, Climate  \nChange, Land and Water  \nManagement \nPublic Sector 3,726,429,548 3,726,429,542 Transformation  \n\\| Total 28,907,739,844 28,334,204,150 \nThe UGX.573,535,694 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of the warranted \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}]], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3. Integrated 49,587,378 Allowances for Infrastructure Transport road gangs Development and Infrastructure Protective gear Management And Services Allowances for  \nRoads  \nCommittee\n4. Agro-  \n48,849,501 Travel inland- To raise on-farm Industrializati Capacity productivity, on Strengthening production, and (ACDP) marketable volumes of  \nselected agricultural commodities  \nin specified geographic clusters  \n\\| Total 573,535,687 \\|", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "1. Construction of Mpiita Seed Secondary School\n2. Upgrade of Busembatia Health Centre III", "metadata": {"headings": [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}], "page": 11, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Details  \nNo. of Annual base  \nspecified timeline Individ (UGX) for appropriate uals  \nNumber of staff as per the payroll (June 1,317 16,269,424,296 action.  \n2023)  \nValidated as follows;  \nTotal number of staff verified 1,060 12,387,933,552  \n(complete/fully verified) (A)  \nPartially verified(individuals whose 203 2,872,435,344  \ninformation availed at the physical  \nverification did not fulfil all the  \nrequirements) (B)  \nNot verified (appeared for validation  \n141,776,136  \nbut not verified) (C  \nThe total number of individuals who did 39  \n867,279,264  \nnot appear for headcount (no-shows)  \n(D) (Accounted for and not accounted  \nfor)  \nSubtotal (A+B+C+D)=E 1,317 16,269,424,296  \nEmployees who appeared for head 35  \n122,714,436  \ncount but were not on payroll-New  \nrecords (F  \nOverall total covered (E+F)\\*\\* 1,313 15,383,083,332 \n\\*\\* Overall total covered means the total of verified (complete/fully verified), Partially verified, Not verified (appeared for validation but not verified), no shows and new records. \nThe following observations were made; \na) 1,060 (81%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 203 (15%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nA total of 15 (01%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. \nd) A total of 39 (03%) employees on the payroll did not appear for the validation and were categorised as follows; \n05 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \n07 employees were confirmed to have exited the District due to: death, \naccounted for and these were omitted from the validated \npayroll. \ne) 35 individuals whose names were not on the District payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer responded that the affected staff had their first appointments from other service commissions and that that the employees had been instructed to resubmit their documents to enable the District obtain the minutes/extracts from the respective entities of first appointment.", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}]], "page": 14, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details  \nA total of 328 employees on the payroll had inconsistencies in The  \nAccounting their dates of birth, captured in the payroll and data captured Officer  \nshould by NIRA on the National IDs. The information is critical in the engage the affected identification of an individual.  \nstaff and ensure that employee Inconsistent information undermines the integrity of the records are duly District\u2019s records and may complicate the employee service updated  \nand history and retirement procedures. Where the errors in dates of brought to the birth increase the length of service, it may lead to the irregular attention of the extension of employee service.  \nMinistry of Public Service within a The Accounting Officer attributed the shortcomings to errors by specified timeline the responsible staff during data capture. In addition, the for \nappropriate \nAccounting Officer explained that management had embarked action. of correcting of the identified errors. \nFindings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the The Accounting accuracy of the payroll including planning, budgeting and Officer  \nshould payments for the period of four years (2019/2020-2022/2023). ensure that the \nsalary \narrears I noted that;  \nposition is verified a) A total of 20 employees were not paid salary amounting to by the Internal UGX.35,636,208 in the period under review leading to Auditor General and arrears. \na certificate of The Accounting Officer acknowledged the matter.  \narrears is obtained before payment of the arrears is made the MoFPED. \ninitiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}]], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Performance of the District Rural Water Supply and Sanitation\\_Funding e  \nof DRWSSCG \u2014 Development grant worth UGX.472,893,285 was budgeted for and released and absorbed 100%.  \n\u00b0 Three (03) (100%) projects in the water grant work plan were in the approved five-year development plan.  \nAll the three (03) projects in the approved work plan were in the indicative list oe  \nof capital investments thus funding was only eligible projects.  \noe There was fairness in the distribution of projects.  \noe The District complied with procurement guidelines in the acquisition of the contractors.  \nProject designs for the piped water system were approved by the Ministry of o  \nWater and Environment on 20th August,2021 under Ref: WSD/165/258/01. \nAreas of improvement \n4.1.2 Regularity of the Procurement Process  \nTimeliness of procurements  \nParagraph. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31% of October. \nMy review of procurement files revealed the following; \nSN Project Name Date of Was the advert Contract Was the adverts made atthe end award contract of the last quarter date awarded of the preceding by 31\u00b0 financial year October (Yes/No)  \n2022? \nit \n(Yes/No) \n", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}]], "page": 17, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Drilling, Supply of 09/08/2022 No  \n20/10/2022 Yes Borehole", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "parts, \nCasting \nand Installation of 04 (four) Deep Boreholes. \nProvision of 09/08/2022 22/12/2022 Rehabilitation Services  \nof 02 (Two) old deep  \nbore holes", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}]], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3. Partial construction of 09/08/2022 No  \n30/11/2022 No piped water system at  \nNondwe rural growth  \nCenter", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service deliver \nThe Accounting Officer explained that this happened at budgeting time but heads of departments have been coutioned to adhere to the guidelines and the chart of account \nThe Accounting Officer should ensure timely initiation of procurements. \n4.1.3 Monitoring  \nSubmission of quarterly reports  \nSec 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. \nI noted that the District submitted performance reports for all 4 quarters after the deadlines given for submission of the reports as shown in the table below. \nDetails Deadline for Actual date of Comment submission  \nsubmission \nThe Accounting Officer attributed the delayed submission of reports to understaffing in the Water Department. \nThe Accounting Officer should liaise with MoPS to ensure that key staffing gaps are filled. \n4.2 Implementation of Uganda Intergovernmental\\_ Fiscal Transfers (UGiFT \nProgram \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nGoU 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. \nBugweri District received UGX.2,715,769,969 (100%) out of UGX.2,715,769,969 budgeted to implement the programme. The following activities were undertaken; \nSN Activity Planned Actual uantity quantity", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}]], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Upgrade of Busembatia Health Center II to III  \n1 1\n2. Construction of Mpiita Sees School  \n1 1", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 6}}], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "- Arewung sBurpuy \u201cAyuend pue jeuorpung uolpn.suo9 eyudy joouas Pesuswos 18 pue 0\\} BUNE sey Aejap JO Aq yuow sey 24\\} DI  \n\u2018ouiit) Ay\u0131end  \n309 (A \u201eZ e padejap wOoOJSse\\|> \"/PAa]", "metadata": {"headings": [{"headings_0": {"content": "ssaiBboid", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "4. floor of pit latrine \\|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Auditor's Responsibility  \nfor 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": "jd tote", "page": 29, "level": 6}}], "page": 30, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. SACCOs 36 3,600,000,000 3,600,000,00 funded  \n0\n2. SACCOs over 0 0 0 funded\n3. SACCOs under 0 0 0  \n= funded  \nSACCOs not 0 0 0 0 funded", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}], "page": 33, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.  \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.  \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nNature of Observations Recommendation \ntraining \nTraining of Local The training of local experts was carried The  \nAccounting Experts  \nout on 7/10/2022 after funds were Officer should released on 6/10/2022. Details are in\\| always liaise with Appendix 8.  \nMoFPED so that it is aware of the stage The Accounting Officer explained that PDM of implementation funds are controlled by the MoFPED so as not to transfer however shall ensure improvement  \nfunds before the initial preparations are ongoing. \nFailure in training may lead to inappropriate use of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \n5.3.1  \nRegistration 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", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}]], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0  \nRegistrar 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 \nThe Chairperson PDM SACCO shall from time to time update the PDM Member e  \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": "training", "page": 37, "level": 2}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "registration", "page": 38, "level": 6}}], [{"headings_0": {"content": "registration", "page": 38, "level": 6}}]], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All the 36 SACCOs were not licensed to The Accounting SACCOs Under the take on the business of lending under Officer  \nshould Microfinance  \nMicrofinance Institutions money lenders follow up with Institutions Money act.  \nSACCO  \nLenders Act  \nmanagement and The Accounting Officer explained that ensure that SACCOs SACCOs were newly formed with a PDM acquire the license objective of to increasing production, as guided by the Act processing, storage and marketing,  \ninfrastructure and service delivery at the  \ngrassroots level with the Parish, so they  \ndid not know about the requirements of  \ngetting a lending license, However, this  \nhas been communicated to them and  \nassisted to acquire the leading license as", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 6}}], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "required. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.3.2 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 SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June \n2023). \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 Wealth Ranking of \\| All 36 Parishes did not carry out wealth The Accounting Officer . \nHouseholds ranking during identification of should ensure that subsistence households.  \nsubsistence household are selected using the The Accounting Officer explained that wealth ranking tool. wealth ranking had been started but  \nindividuals were providing inappropriate  \ninformation which would not help  \nachieve the intended objective, thus we  \nended up using the village leaders to  \navail information on which locals were  \neligible for the PDM program.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, [{"headings_0": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}]], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2. Selection  \nand e 36 parishes did not select any The Accounting Officer Implementation of flagship projects contrary to the should monitor SACCOs Prioritized/Flagship guidelines.  \nto ensure beneficiaries Projects  \ne 36 parishes selected flagship projects don\u2019t divert  \nform that were inconsistent with the LG implementing approved selected priority commodities.  \nflagship projects  \nell out of 20 farmer", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "- 43,186,000 17,474,812 25,711,188 Works 150,400,000 56,400,000 206,800,000 48,589,312 158,210,688 Grand Total", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], "page": 45, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "14,178,318,015 \\| 4,529,173,616 18,707,491,631 14,993,514,365 3,713,977,266 \n41 \nAppendix 4: Late disbursement of funds  \nFUND REMITANCE  \nal S.NO PDM SACCO DATE AMOUNT DATE AMOUNT DATE AMOUNT DATE AMOUNT TOTAL FUNDS NAME REMITTED REMMITED REMMITED REMITTED REMITTED 1 Ibulanku Pdm 29.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Sacco  \n2 Lubira Buyanga 29.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Pdm Sacco  \n3 Nawansega 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Ibulanku Pdm  \nSacco  \nBusembatia  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Central Ward  \nBusembatia  \nTown Council \\|  \nPdm Sacco  \nMajengo Ward  \nBusembatia  \nown Council  \nPdm Sacco \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 \nBumoozi \n10.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 \\| 50,000,000 100,000,000 Buyanga Pdm  \nSacco  \nBuyirima Ward 28.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Busembatia  \n[Town Council  \nPdm Sacco  \nKalalu Buyanga  \nPdm Sacco +  \nBulunguli  \nBuyanga Pdm  \nSacco \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 \n10 Buwooya 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Buyanga Pdm  \nSacco \n42 \n11 Kikunu Igombe  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Pdm Sacco  \n12 Makandwa \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Makuutu Pdm  \nSacco \n__| \n13 Kigulamo 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 \\| 117,000,000 Makuutu Pdm  \nSacco  \n14 Nsaale Ibulanku  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Pdm Sacco  \n15 Idinda 28.6.2022 \\| 17,000,000 12. 10.2022 \\| 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Namalemba Pdm  \nSacco  \n16 Idudi D Ward \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 N 50,000,000 100,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n\u2014  \n17 Kikunyu Ward 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 20, 00,020 \\| 117,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n18 Mufumi Ward 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Idudi Town  \nCouncil Pdm  \nS acco  \n19 Idudi C Ward  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n20 Idudi A Ward  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n21 Idiudi B Ward  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town \n43 \n29.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 100,000,000 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 117,000,000", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}]], "page": 45, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "0 0% funds were received late and also delayed opening of accounts by beneficiaries rn 5,000,000 5% funds were received late and also. delayed opening of accounts by beneficiaries  \n0  \n0% funds were received late and also. delayed opening of accounts by beneficiaries  \nfunds were received late and also. delayed opening of accounts by beneficiaries Bugweri Dist IDINDA IDINDA 117,000,000 0 funds were received late and NAMALEMBA NAMALEMBA  \nPDM SACCO  \n24 Bugweri Dist KIKUNYU WARD KIKUNYU WARD 117,064,380  \nIDUDI TOWN IDUDI TOWN  \nCOUNCIL COUNCIL PDM  \nSACCO  \n25 Bugweri District Mufumi ward MUFUMI WARD 117,000,000  \nIDUDI TOWN  \nCOUNCIL PDM  \nSACCO  \n26 Bugweri District Idudi C ward IDUDI C WARD  \n100,000,000  \nIDUDI TOWN  \nCOUNCIL PDM  \nSACCO  \n27 Bugweri District Idiudi B Ward IDIUDI B WARD 100,000,000  \nIDUDI TOWN  \nCOUNCIL PDM  \nSACCO  \n28 Bugweri District Minani MINANI 117,000,000  \nNamalemba NAMALEMBA  \nPDM SACCO \n48 \nalso. delayed opening of accounts by beneficiaries  \n0  \nfunds were received late and also. delayed opening of accounts by beneficiaries \n0  \n0% funds were received late and also. delayed opening\u2019 of accounts by beneficiaries \n0 0% funds were received late and also delayed opening of accounts by beneficiaries \n0  \n0% \\| funds were received late and also delayed opening of accounts by beneficiaries \nfunds were received late  \nalso delayed opening of accounts by beneficiaries \n29 Bugweri District Makuutu Makuutu MAKUUTU MAKUUTU PDM \n117,000,000  \n0 0% funds were received late and also. delayed opening of \u2014TIBAAKO SACCO accounts by beneficiaries 30 Bugweri Dist Ibaako Ibulanku  \n117,000,000", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}]], "page": 52, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "0 0% \\| funds were received late and IBULANKU PDM  \nalso. delayed opening of \\| SACCO accounts by beneficiaries 31 Bugweri Dist Butende Ibulanku BUTENDE  \n117,000,000  \n0 0% \\| funds were received late and PDM IBULANKU Pom \\|  \nalso delayed opening of SACCO = accounts by beneficiaries 32 Bugweri District Lubira Buyanga LUBIRA  \n117,000,000  \n0% funds were received late and BUYANGA PDM  \nalso. delayed opening of SACCO \u2014 accounts by beneficiaries 33 Bugweri Dist Makandwa MAKANDWA 100,000,000  \n0  \n0% funds were received late and Makuutu WARD MAKUUTU PDM  \nalso delayed opening of SACCO \\| accounts by beneficiaries 34 Bugweri Dist Idudi D ward IDUDI D WARD 100,000,000  \n0  \n0% funds were received late and Town council IDUDI TOWN  \nalso delayed opening of COUNCIL PDM  \naccounts by beneficiaries  \nSACCO  \n35 Bugweri Dist IDUDI A WARD IDUDI A WARD  \nIDUDI TOWN IDUDI TOWN  \nCOUNCIL COUNCIL PDM \n100,000,000  \n0 0% funds were received late and also. delayed opening\u2019 of accounts by beneficiaries \n36 Bugweri District \\| Bwigula Buyanga \\| BWIGULA \nSACCO u  \n100,000,000 \n0 0% \\| funds were received late and BUYANGA PDM  \nalso delayed opening of", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}]], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- SACCO accounts by beneficiaries Total \\_\\_3,906,128,760 21,000,000 21%", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "49 \nAppendix 6: PDM SACCOs General Meetings  \nSN Vote Parish Name of Date Was the Date GM Wasa Was the Was Was training Name Name SACCO certificate first GM washeld leadership vetting there a (topical  \nof held vetting criterion Bank subjects) of the registration (Yes/No)  \ncommittee following Account PDM SACCO was issued  \nelected and the PDM opening members inaugurated SACCO resolution undertaken (Yes/No) byelaws (Yes/No) during the established? \nmeeting \n\\| (Yes/No) (Yes/No) 1 Bugweri Central Ward Central Ward 12-May-22 Yes 20/10/2022 Yes Yes Yes No District PDM SACCO  \n2 Bugweri Namalemba Namalemba 13-May-22 Yes 17/11/2022 Yes Yes  \nDistrict PDM SACCO  \n3 Bugweri Idinda Idinda PDM 14-May-22 25/10/2022 Yes Yes  \nDistrict SACCO PDM  \nSACCO  \n4 Bugweri Minani Minani PDM 15-May-22 31/10/2022  \nDistrict  \nSACCO  \n5 Bugweri Namunyumya Namunyumya 16-May-22 \n19/10/2022 \nDistrict PDM SACCO  \n6 Bugweri Buniantole Buniantole 17-May-22 Yes 19/10/2022 Yes  \nDistrict PDM SACCO  \n7 Bugweri Nsaale Nsaale PDM 18-May-22 Yes 25/10/2022 Yes Yes  \nDistrict  \nSACCO  \n8 Bugweri Namiganda Namiganda 19-May-22 Yes 18/10/2022 Yes Yes Yes \\| No District PDM SACCO  \n9 Bugweri Ibulanku Ibulanku 20-May-22 Yes 17/10/2022 Yes Yes Yes \\| No District PDM SACCO  \n10 Bugweri Nawansega Nawansega 21-May-22 20/10/2022 Yes Yes Yes \\| No District PDM SACCO BEE \n50 \nof SACCO committees and Sub committees  \nSupervisory Executive Loan Sub Production sub Marketing sub Business Finance and Remarks committee Committee committee Committee Committee Development investment sub  \nservices sub Committee  \nCommittee  \nWas it  \nIs 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  \nConstituted commi Constit commi Constit commi Constit commi Constit commi Constit commi Constit committe", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}]], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- (yes/No) ttee uted? ttee uted? ttee uted? ttee uted? ttee uted? ttee uted? e  \noperati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operation  \nonal? 0) onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) al?  \n(opera (opera (opera (opera (opera (opera (operatio  \ntional tional tional tional tional tional nal or Not  \nor Not or Not or Not or Not or Not or Not operation  \noperati operati operati operati operati operati al)  \nonal) onal) onal) onal onal onal)  \nBugweri Bwigula PDM  \nyes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some  \ncommittees have not been fully formed. Bugweri Lubira PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Buwooya Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Bulunguli Yes yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Bumoozi Yes yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Kalalu PDM Yes yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Buyirima Yes yes Yes Yes Yes No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Majengo Yes yes Yes Yes Yes No No No No No  \nNo Newly formed and District PDM SACCO  \nthus some committees", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], "page": 55, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "51 \n=", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}]], "page": 55, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully formed.  \nBugweri Market PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully Tyes I \\| formed. Bugweri Kakoge PDM Yes  \nYes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Central Ward Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Namalemba Yes yes Yes Yes Yes Yes No No No No No No  \nNewly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Idinda PDM Yes yes Yes Yes Yes Yes No No No No No No No  \nNewly formed and District SACCO PDM  \nthus some committees SACCO  \nhave not been fully formed.  \nBugweri Minani PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully \nBugweri Namunyumy Yes yes District a PDM  \nSACCO \nBugweri Buniantole Yes yes District PDM SACCO \nBugweri Nsaale PDM Yes yes District SACCO", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}]], "page": 56, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "formed.  \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed.  \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed.  \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed.  \nBugweri Namiganda Yes yes Yes Yes Yes Yes No No No No No No No  \nNewly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Ibulanku Yes yes Yes Yes Yes Yes No No No No No No No  \nNewly formed and District PDM SACCO  \nthus some committees have not been fully formed. \n52 \nBugweri Nawansega Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees \\| \nhave not been fully \u2014  \nformed.  \nBugweri Butende Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Ibaako PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees \nBugweri Makuutu Yes Yes Yes Yes yes  \nDistrict PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}]], "page": 56, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully i  \nformed.  \n\\|  \nYes No No No No No No No No Newly formed and thus some committees have not been fully = formed.  \nBugweri Kasozi PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Kigulamo Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Makandwa Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed,  \nBugweri Mufumi PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees L  \nhave not been fully \nnn \nformed.  \nBugweri Kikunyu Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District Idudi PDM  \nthus some committees SACCO  \nhave not been fully formed.  \nBugweri Idudi APDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri IdudiBPDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees \nu \u2014 \nhave not been fully \\| no formed. and Bugweri Idudi C PDM Yes yes Yes Yes Yes Yes No  \nNo No No No No No Newly formed District SACCO  \nthus some committees \n53", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, [{"headings_0": {"content": "nn", "page": 57, "level": 3}}], [{"headings_0": {"content": "nn", "page": 57, "level": 3}}], [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}], [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}], [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}]], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully formed.  \nBugweri IdudiD PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Bubenge Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Kikunyu Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District Igombe PDM  \nthus some committees SACCO  \nhave not been fully formed.  \nBugweri Igombe PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Walanga Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed. \n54 \nA endix 8: Training of Local experts \nS/N Vote", "metadata": {"headings": [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}], [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}], [{"headings_0": {"content": "S/N Vote", "page": 59, "level": 5}}]], "page": 58, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Parish Name Was the training of Date of the Did the local experts consist of the Was a training Remarks Name  \nthe local experts training Parish Chief, CDOs, Commercial report prepared conducted?  \nOfficers, Extension officers and and submitted  \nrivate sector actors?  \n1 Bugweri Bwigula Yes 2.11.2022 Yes  \n2 Bugweri Lubira Yes 25.10.2022 Yes  \n3 Bugweri Buwooya Yes 27.10.2022 Yes  \n4 Bugweri Bulunguli Yes 27.10.2022 Yes  \n5 Bugweri Bumoozi Yes 26.10.2022 Yes  \n6 Bugweri Kalalu Yes 26.10.2022 Yes  \n7 Bugweri Buyirima Ward Yes 18.10.2022 Yes  \n8 Bugweri Majengo Ward Yes 17.10.2022 Yes  \n9 Bugweri Market Ward Yes 18.10.2022 Yes  \n10 Bugweri Kakoge Ward  \n19.10.2022 Yes  \n11 Bugweri Central Ward  \n07.10.2022 Yes \nER Bugweri Namalemba", "metadata": {"headings": [{"headings_0": {"content": "S/N Vote", "page": 59, "level": 5}}, [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}]], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "25.10.2022 Yes 13 Bugweri Idinda Yes \\| 25.10.2022 Yes 14 Bugweri\\_\\| Minani Yes \\| 26.10.2022 Yes 15 Bugweri Namunyumya Yes \\| 19.10.2022 Yes LL 16 Bugweri Buniantole Yes \\| 19.10.2022 Yes 17 Bugweri Nsaale Yes \\| 25.10.2022 ves 18 Bugweri Namiganda Yes \\| 19.10.2022 Yes 19 Bugweri Ibulanku Yes 17.10.2022 Yes 20 \\| Bugweri Nawansega Yes 17.10.2022 Yes 21 Bugweri Butende Yes 18.10.2022 Yes Bugweri Ibaako Yes 18.10.2022 Yes Bugweri Makuutu Yes 02.11.2022 Yes Bugweri Kasozi Yes \\| 26.10.2022 Yes Bugweri Kigulamo Yes \\| 27.10.2022 Yes Bugweri Makandwa Yes \\| 27.10.2022 Yes 27 Bugweri Mufumi Ward Yes 03.11.2022 \\| Yes 28 Bugweri Kikunyu Idudi Yes 03.11.2022 \\| Yes 29 Bugweri Idudi A\\_ Ward Yes \n04.11.2022 \\| Yes \n55 \nto the AO?  \nYes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes Trainin Fe orts ared Yes Trainin re orts ared Yes Trainin re orts ared Yes Trainin orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared \n| Yes \nTrainin re orts ared \n| Yes \nTrainin re orts ared \n| Yes \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes Trainin re orts ared \n30 Bugweri IdudiB Ward Yes 04.11.2022 Yes 31 Bugweri IdudiC Ward Yes 04.11.2022 Yes \n32 Bugweri Idudi D Ward Yes 02.11.2022 Des Yes 33 Bugweri \\| Bubenge Yes 02.11.2022 \n34 Bugweri \\| Kikunyu-Igombe Yes \"04.11.2022 03.11.2022 Yes 35 Bugweri \\| Igombe Yes  \nYes \n56 \n| Yes \nTraining reports prepared \n| Yes \nTraining reports prepared \nYes  \nTraining reports prepared \nYes  \nTraining reports prepared \nYes  \nTraining reports prepared \n\\| Yes Training reports prepared \nAppendix 9: Irregularities in project implementation \nSN. Vote Parish Name of Name of PRF Loan Loan Amount \\| Project Status of the project Remark Name Name SACCO beneficiary Amount as as per funded  \nper SACCO household  \nrecords evidence \nprovided", "metadata": {"headings": [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}], [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}], [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "provided", "page": 61, "level": 2}}]], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Bugweri Bulunguli Bulunguli Waiswa 1,000,000 1,000,000 Coffee  \nCoffee farmer District ward PDM SACCO Charles", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 61, "level": 2}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": " \nfarming on half hectare. He had a \nrunning project \nNo records maintained \n", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 61, "level": 2}}, [{"headings_0": {"content": "provided", "page": 61, "level": 2}}], [{"headings_0": {"content": "running project", "page": 61, "level": 6}}], [{"headings_0": {"content": "running project", "page": 61, "level": 6}}], [{"headings_0": {"content": "running project", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Bugweri Bulunguli Bulunguli Namutamba 1,000,000 1,000,000 Banana", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "She had a farm District ward PDM SACCO Siida \nplantation but just and coffee \nboosted it. Garden of maize with banana and coffee mixed \ntogether. \n\\| I Bugweri Bulunguli Bulunguli Namuwaya 1,000,000 1,000,000 \\| Fish \n\\|  \n8 people District ward PDM SACCO Scovia \nFarming combined a", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, [{"headings_0": {"content": "running project", "page": 61, "level": 6}}], [{"headings_0": {"content": "running project", "page": 61, "level": 6}}], [{"headings_0": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "together.", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Bugweri Bulunguli Bulunguli Owola James 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "total of Ugx. District ward PDM SACCO \n8,000,000 and", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "together.", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. Bugweri Bulunguli Bulunguli Dhakaba 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "started fish District ward PDM SACCO Muhamad \nfarming.", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Bugweri Bulunguli Bulunguli Ksawo Umar 1,000,000 1,000,000 District ward PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": " \nThere was", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "7. Bugweri Bulunguli Bulunguli Mutesi Jamila 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "small pond District ward PDM SACCO \nwhich was \n57 \n", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Bugweri Bulunguli Bulunguli Magumba 1,000,000 \\| 1,000,000 \\|  \nexpanded. The District ward PDM SACCO \\| Rajab  \npond has 9, Bugweri Bulunguli Bulunguli Kasamira H u 1,000,000 1,000,000  \nTilapia and Cat District ward PDM SACCO  \nfish", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "One of the member owns the land, however there \nI I", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. Bugweri Bulunguli Bulunguli", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "are no records Nansubuga 1,000,000 1,000,000 Coffee R&S  \nShe resorted District ward PDM SACCO Rose  \nto farming \ngrand nuts- No record keeping \nL\\_ \n", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "11. Bugweri Kakoge ward Kakoge ward Namulinda \\| 1,000,000 1,000,000 poultry  \nHas 40 chicken, District PDM Zuwena  \nhas no records", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "12 Bugweri Kakoge ward Kakoge ward Mungowa \\| 1,000,000 \\| 1,000,000 \\| Poultry  \nDistrict PDM Mubarak a \nHad project, of layers, when 7 he got PDM \nmoney, he \n\u2014 ae \nenhance it with \n_| Broilers \nI  \nu  \n\\| \n58 \n\\| I u ES \\| \nI me | \n12 Bugweri Kakoge ward Kakoge ward Twalibu 1,000,000 1,000,000 Gnats and  \nHad seed =  \nDistrict PDM Kiyemba i :  \nRice \n\\|  \n= capital, he just boosted the farming of \ngnats. \nat \ninspections \ngnats were harvested and \nJ  \n13 Bugweri Kakoge ward Kakoge ward Naigaga 1,000,000 1,000,000 Poultry District PDM Jamira \ndrying \nbess \nShe rears Sekoko, she ae  \ns  \n= bought 10, \nSo x \nhowever 6 have ees died of  \na rear \nBe 5 \ndisease, She N u  \nexpected to sell during xmas. N > =  \nShe has made a loss. \n14 Bugweri Kakoge ward Kakoge ward Kauma Jalia 1,000,000 1,000,000 Poultry  \nShe had a District PDM \nrunning project \nbought 200 chicks at 3000 each on PDM. She sold off the first round. Current ones are at 2wks. \n15 Bugweri Kakoge ward Kakoge ward Nakyuka 1,000,000 1,000,000  \nHas 3 units of District PDM Jannat  \npoultry. 33 at two months, 44 at 1 and half months and \n16 Bugweri Manyengo Manyengo Mutesi Sylivia 1,000,000 1,000,000  \nRears sekoko District ward ward PDM  \nand 26 local chicken. No records \n60", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "\u2014 ae", "page": 62, "level": 4}}], [{"headings_0": {"content": "\u2014 ae", "page": 62, "level": 4}}], [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}], [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}], [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}], [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}], [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}], [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}], [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}], [{"headings_0": {"content": "gnats.", "page": 63, "level": 5}}], [{"headings_0": {"content": "gnats.", "page": 63, "level": 5}}], [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}], [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}], [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}], [{"headings_0": {"content": "drying", "page": 63, "level": 1}}], [{"headings_0": {"content": "bess", "page": 63, "level": 2}}], [{"headings_0": {"content": "bess", "page": 63, "level": 2}}], [{"headings_0": {"content": "So x", "page": 63, "level": 3}}], [{"headings_0": {"content": "So x", "page": 63, "level": 3}}], [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}], [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}], [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["1", "29,629,250", "1,151,000", "17,570,000", "Other tax revenues A 0 RR] 2,676,000", "| Sub-total 123,131,000 74,406,750 48,724,250", "I - I", "LEN UGS mie", "5 Sale of goods and 9,400,000 9,623,200 -223,200", "services", "Total Revenue 132,531,000 84,029,950 48,501,050", "No | Out-put", "Activity Purpose of the Amount", "un-", "implemented", "activities", "L Legal advisory Welfare for Monitoring of 24,556,074", "services District Government", "Councillors\u2019 programmes by", "political leaders", "and welfare for", "xT District Councillors", "Development and Travel inland Sensitization of 7,040,680", "Operationalisation of staff in the District", "Human", "Resource", "System", "3 Planning and Refresher Improved 6,513,133", "Budgeting services training of understanding of", "LLG's PBS system.", "technical", "staff", "on", "planning and", "budgeting", "on PBS", "4 Administrative and Transfer to Implementation of 4,685,947", "Support Services Other activities at Sub", "Government county level", "Units"], "page": 7}]}