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

{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General", "metadata": {"headings": [[], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], [{"headings_0": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}]], "page": 1, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Program Budgeting System  \nPayroll Consults Africa  \nIPDP\u2019MS Payroll Deduction Management System Procurement & Disposal Unit  \nPFMA  \nPublic Finance Management Act  \nPFMR Public Finance Management Regulations PPDA  \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PS/ST \nPermanent Secretary / Secretary to Treasury  \nTSA Treasury Single Account  \nTSSA  \nTreasury Sub Single Account  \nUBA  \nUganda Banker's Association  \nUCF  \nUganda Consolidated Fund  \nUCLA  \nUganda Consumer and Lender\u2019s Association  \nUganda Intergovernmental Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL  \noe ee  \nre: ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023. \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Buhweju District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Buhweju District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}]], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- 100 98,275,049 - 12,047,000 12,047,000 Quarter Four - 100\n- 95,062,416 95,062,416 Total \\| 54 196,550,098 196,550,093 107,109,416 89,440,677", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the unspent funds were swept back to the consolidated fund. \nRecommendation \nI advised the Accounting Officer to engage MoFPED for revoting the funds for programme implementation in the subsequent year. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and \nability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}]], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\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 ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], "page": 21, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "birth  \n869977 01/12/1969 28/12/1969 1 Variance in date of birth  \n563117 24/08/1971 24/08/1972 12 Variance in date of birth  \n869978 01/06/1970 06/05/1974 48 Variance in date of birth  \n848093 16/02/1974 16/09/1974 7 Variance in date of \\| birth  \n412293 07/12/1975 12/07/1975 5 Variance in date of birth  \n414254 22/06/1973 22/06/1975 24 Variance in date of birth  \n412243 20/12/1977 20/11/1977 1 Variance in date of birth  \n412555 15/10/1979 15/10/1977 24 Variance in date of birth  \n412310 06/12/1978 12/06/1978 6 Variance in date of birth \\| 412926 10/10/1978 10/10/1979 12 Variance in date of birth  \n412842 08/10/1982 11/10/1981 12 Variance in date of \n29", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}]], "page": 32, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 2 birth Immaculate Kekimuri  \n412932 24/02/1980 24/02/1981  \nVariance in date of", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n412597 01/01/1980 \"\\| 01/01/1981 12 az in date of 15 Rebeccah Komwaka \n848950 06/03/1984 15/04/1982 123 Variance in date of 16 Phoebe Ahisibwe \n412860 13/03/1983 \\| 13/03/1982 12 Variance in date of 17 Alice Atuhairwe \n18 Rwampakani Tukundane Editah \\| \n\\+ \\| variance 412836 12/06/1984 12/06/1983 12 in date of \n19 ee Najuna \n845920 19/07/1985 19/07/1983 24 ome in date = \nbirth  \n20 Jackline Komujuni  \n412693 10/11/1982 25/10/1983 12 Variance in date of \n21 \\| Scovia Tumushabe \n961663 18/12/1983 18/12/1984 12 aan in date of \n55 Evas Nabireeba \n863116 10/08/1990 10/08/1985 61 re in date of \nbirth \n23 Kemigisha I re Vastine 925955 07/11/1987 \n[16 \nVariance in date of \n24 Er Okwarikunda  \n861312 01/06/1983 05/12/1986 43 variance in date of \n733718 27/04/1985 27/04/1986 12 SIE in date of 25 Catherine Ayebazibwe \n26 Jacenta - Variance Kenema 802323 24/04/1988 30/08/1987 8 in date of \n848101 17/12/1988 17/12/1987 12 Variance in date of 27 Mackline Atukunda \n1011263 27/06/1989 ee a \\| yarn in date of 28 Mackline Asiimwe \n\u00ae Mellon Kyarisiima \n[ese 26/05/1989 05/12/1989 6 varence in date of 848102 15/03/1988 15/03/1989 12 are in date of 30 Sylvia Nuwabine \n1162686 06/12/1989 12/04/1989 8 Verne in date of 31 Fausta Mbabazi \n5 Mackline Nuwahereza  \n1011318 06/06/1993 16/06/1990 36 Vorne in date of \n1028587 26/06/1992 \\| 25/11/1992 5 an in date of 33 Mercy Ashaba \n30 \n34 Christine Ainomugabe 35 Evalyne Kyokushaba 36 Janet Alupo  \n37 Francis Bitaramare 38 Tarasisio Bagarukana 39 Laurance Kyarimpa 40 Michael Tuhirirwe 41 Erie Ahabwe  \n42 Joseph Mujuni  \n43 Vicent Byanyima 44 Julius Tumusiime \n45 Daniel Kamushana  \n46 Anthony Bankunda  \n47 Christopher Byomuhangi 48 Asaph Katubeho Mugisha 49 Nzoghu Amon  \n50 Michael Katsigazi  \n51 Kagwisa Asiimwe Joath 52 Exavier Bagumaho \n53 Vincent Ndyabayunga", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}]], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "birth  \n1053216 26/06/1993 24/06/1992 12 Variance in date of 141128389 12/05/1993 05/12/1993 7 ar in date of 24/12/1996 24/12/1997 I 12 variance in date of 1011528  \n854993 01/02/1960 06/04/1957 34 er in date of 853898 19/05/1961 12/06/1957 48 ara in date of 411931 20/10/1970 20/10/1963 85 aan in date of 412866 29/06/1966 29/03/1964 27 re in date of 543747 01/07/1964 21/07/1965 13 variance in date of 413830 25/12/1968 25/12/1965 37 verence in date of 413848 [anes 29/01/1966 BZ rer in date of birth  \n\\| 848876 01/01/1969 12/12/1966 25 Variance in date of \\| 413740 21/12/1967 21/09/1967 3 Vaahce in date of \\| 413776 23/10/1970 23/10/1968 24 Var in date of 413990 10/04/1968 \\| 04/10/1968 6 variance in date of 560041 07/04/1970 \\| 04/10/1970 6 variance in date of 848862 01/05/1965 25/05/1971 74 Var in date of 413628 21/03/1973 29/03/1972 12 nz in date of \n676054 08/11/1970 02/02/1972 15 Variance in date of 413901 03/05/1972 05/03/1972 2 variance in date of \non \n412463 10/03/1973 03/10/1972 5 in date of \n31 \n54 Joram Kiiza  \n55 Lawrence Kamukama 56 Serian Mucunguzi L  \n57 Asasira Amon Kamanyiro 58 Pascal Twinamatsiko 59 Robert Nuwagira  \n60 Silvano Atwongyeire 61 Francis Katende  \n62 Silver Asiimwe Nyerebere 63 Perez Mutabaazi  \n64 Ahimbisibwe Sebstian 65 John Rutunda Bosco 66 Dicklus Twinamatsiko 67 Kamya Abdu Nassur  \n68 James Asiimwe  \n69 Samuel Twikirize  \n70 Deograsteous Mbaine 71 Amon Bemera  \n72 Denis Byarugaba \nDavid Tumuhimbise \nae ee", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}], [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}]], "page": 34, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Employee Position Name  \nInstitution : 81503 - \\*\\*DIRECTORATE OF STATUTORY BODIES Institution : 81505 - \\*\\*DIRECTORATE OF HEALTH  \nInstitution : 8150101 - ADMINISTRATION  \nInstitution : 8150201 - FINANCE DEPARTMENT  \nInstitution : 8150401 - PRODUCTION DEPARTMENT  \nInstitution : 8150601 - EDUCTATION DEPARTMENT  \nInstitution : 8150701 - WORKS DEPARTMENT  \nInstitution : 8150801 - NATURAL RESOURCES DEPARTMENT Institution : 8150901 - COMMUNITY BASED SERVICES DEPARTMENT Institution : 8151001 - PLANNING DEPARTMENT  \nInstitution : 81501010101 - Office of the CAO  \nInstitution : 81501010102 - Human Resources Management Unit Institution : 81501010104 - Information and Public Relations Unit Institution : 81501010105 - Office Support Services Unit  \nInstitution : 81501010110 - Records Management Unit  \nInstitution : 81501010112 - Procurement and Disposal Unit  \nInstitution : 81502010105 - Accounting Unit  \nInstitution : 81503010101 - Clerk to Council  \nInstitution : 81503010104 - District Land Board  \nInstitution : 81503010106 - Council  \nInstitution : 81504010101 - Agricultural Production Office Unit  \nInstitution : 81504010103 - Veterinary Unit  \nInstitution : 81504010104 - Fisheries Unit  \nInstitution : 81504010105 - Vermin Control Unit  \nInstitution : 81504010106 - Entomology Unit  \nInstitution : 81504010107 - Commercial Services and Trade Unit \nApproved position Staffed Position Open Positions  \nIo \\|\u2014  \n]/= \\|O  \nim \\|  \n= [SO  \nnN o = RR  \njoa [= Jo jo Jo \\|\u2014 a J= lo Ja [= lo \\| J= oO \\|p Io  \nIm J] [= \\|\u2014 Io [= Is Io [= Io Im \\| \\|w \\|\u2014 \\| \\|o \\| [rw Io \\|w lo \\|\u2014 \\|o I \\|= [wo JD WIL = Jo \\|o = =  \n[wo lo \\|w [wo lo \\|w \\|\\| \\| \\|o NIM 190 \\| In \n= \u2014 \n34 \nInstitution : 81505010101 - DHO's Office \n19 10 \\| 9 Institution : 81505010103 - Health Education Unit  \n1 0 \\| 1 Institution : 81505010107 - Curative Services Unit \n\u2014 1 0 1 Institution : 81505010108 - Environmental Sanitation Unit  \n4 3  \n1 \nu _ __| \nInstitution : 81507010102 Civil Unit", "metadata": {"headings": [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}, [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}], [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}]], "page": 37, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 5 2 3 Institution : 81507010103 - Water Unit  \nInstitution : 81507010104 - Mechanical Engineering Unit  \nInstitution : 81508010101 - Administrative Office Unit  \nInstitution : 81508010102 - Forests Unit  \nInstitution : 81508010104 - Environment Unit  \nInstitution : 81508010105 - Land Management Unit  \nInstitution : 81509010101 - Administrative Office Unit  \nInstitution : 81509010102 - Probation and Social Welfare Unit", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3 2 1 \u2014L 2 1 1 A 1 I 3 3 0 3 2 1 1 6 2  \n\u2014 3 + 2 \n4 \u2014 1 1 0 Institution : 81509010109 - Labour Unit  \n2 1 1 Institution : 81510010101 - Planning Office \nTI 4 1 3 1 \u2014 0 1 > Institution : 81510010103 - Population Unit  \nInstitution : 81511010101 - Internal Audit Unit  \n3 2 1 Institution : 81512010104 - Nursing \n[institution \n4 9 -5 : 81512010105 - Allied Health Professionals  \n2 0 2 Total \\| \\| 188 100 88 Appendix 7 Transfer of PRF to un-licensed SACCOs \nSN. \nVote Name Parish Name Name of SACCO  \nIs the SACCO registered under Microfinance Institutions money Remarks \\| lenders act 2016? (Yes/No)  \n1 Buhweju DLG Kitega Kitega-Bitsya PDM Sacco YES  \nNot Licenced  \n2 Kyanyabita Kyanyabita-Bitsya PDM Sacco YES  \nNot Licenced \\| \n\u2014 Not Licenced \n3 Kemikyera Kemikyera-Kyahenda PDM YES  \nSacco  \n4 Kiyanja Kiyanja-Kyahenda PDM Sacco YES  \nNot Licenced \n5 Rukiri Rukiri-Bihanga PDM Sacco YES \n6 Rugaba Rugaba-Nsiika PDM Sacco YES \nNot Licenced \u2014\\| \u2014  \nNot Licenced \n35 \n7 Kyamahungu Kyamahungu-Engaju PDM YES Sacco \n8 KAMUHIGA Kamuhiga-Nyakishana PDM YES sacco  \n9 NYAMIHIRA Nyamihira-Kyahenda PDM YES sacco \nAppendix 8 Failure to obtain an insurance polic \nSN. Parish Name of Name of PRF Loan  \nIf the loan is for a farming operation, did the borrower obtain Name SACCO  \nbeneficiary Amount an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}], [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}], [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}]], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kasharara Kasharara PDM Muhereza 1,000,000 No Ponsiano", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Mujuni 400,000 No Clesensio", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Agaba Gilbert 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n4, Kamugungunu 600,000 No Evadio \n", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Gabongire 500,000 No Marita", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6. Kyomugisha 500,000 No Beatrice", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTi Arubariho 500,000 No \nMatayo \n[8 Bamunoba 500,000 No Gerevansio \n9, na John 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Rukondo Muzaare Kellen 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "11. Kyamahungu Turyamureba 700,000 No Hilary\n12. Nyarujoje Kasande 500,000 No \\|", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nExpedita \n36 \nNot Licenced Not Licenced Not Licenced \nRemark \nNo insurance policy obtained No insurance policy obtained \nNo insurance policy obtained  \n\\| No insurance policy obtained \nNo insurance policy obtained No insurance policy obtained No insurance policy obtained No insurance policy obtained \nNo insurance policy obtained \n\\| No insurance policy obtained \nNo insurance policy obtained \nNo insurance policy obtained", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}