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

{"paragraphs": [{"content": "- = REPORT OF THE AUDITOR-GENERAL  \nen", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], "page": 4, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ON THE FINANCIAL STATEMENTS OF BUKWO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30'\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT OPINION \nI have audited the accompanying financial statements of Bukwo 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 Bukwo 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. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}]], "page": 4, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inland \\| pay allowances for 12,800,000 To  \nAdministrative and General meetings and  \nand Support staff welfare. sensitization  \nServices  \nprograms.  \n000005-Human Billboards- To increase the  \n20,000,000 Resource Adverts. revenue collection.  \nManagement.  \n560019-Data Filed work To collect data which 15,050,000 Management expenses. supports planning for  \nand  \ncommunities?  \nDissemination  \n320016- Department Supervision of PLE 37,561,000 Mnagement & Trips exams.  \nEducation  \nae MESS  \nMonitoring of schools.  \n000006-Planning Travel inland Allowances, transport 35,868,000 and Budgeting service.  \nrefund and meals were  \nservice.  \nnot catered for fully.  \n000037 Field To verify agricultural 14,000,000 Certification stationery and inputs.  \nServices Travel inland.  \n000061 Office Picking of bank 800,000 Management of Supplies - statements.  \nGovernment  \nAssorted  \nAccounts  \nBinding \nMaterials and", "metadata": {"headings": [{"headings_0": {"content": "\u201aactivities", "page": 6, "level": 3}}, [{"headings_0": {"content": "Materials and", "page": 6, "level": 3}}]], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of the Planning and Budgeting Process  \nFairness in the distribution of projects  \n.  \nPara. 5.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 provides that during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "In a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.319,005,795, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -4:1.7\u00b0 Minimum Quality Standards", "metadata": {"headings": [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}], "page": 21, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"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": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training of households and enterprise group leaders was carried out as per Para. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups.  \nUGX.10.9Bn was transferred to 109 SACCOs with evidence of a signed SACCO PRF Financing Agreement with the Accounting Officer.  \nThe PDM SACCOs operated with a fully constituted Board and the constituted Boards held regular Board meetings.  \nThe PDM SACCOs included the bank account opening resolution in the minutes and the bank accounts were opened in a bank as per the board resolutions.  \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets  \nAll the 109 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.  \nAll the 109 SACCOs had PDM member registers/ updated PDM member registers as required by the guidelines. \n5.2 \\* Failure to align LG budgets to the. PDM  \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. \nA review of the District budget and work plans revealed that out of the 12 priorities received from 17 Sub Counties and 4 Town Councils, none was incorporated in the district's budget/work plan.  \nSN. Were priorities Were the For priorities that Were the Remarks received from priorities  \nare supposed to be  \npriorities to be  \nthe Sub incorporated implemented by implemented by Counties/ in the HLG MDAs; Were they MDAs  \nDivision for Budget? communicated to incorporated in incorporation (Yes/No) the respective MDAs the HLG  \nin the HLG  \nfor approval and budget?  \nBudget? allocation of (Yes/No.) \n(Yes/No) \nresources? \n(Yes/No", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}]], "page": 29, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| No No", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the District was not able to align the PDM priorities into the District work plan because the PDM secretariat communicated their guidelines to the district late after the approval of the district budget. \nRecommendation \nThe Accounting Officer should ensure that priorities from Sub Counties and Town Councils are incorporated in the DLG budget and work plans. \n5.3 \nDelayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in \nThis was attributed to inconsistent quarteriy disbursements to SACCOs whereby all PDM SACCOs received all the disbursement for the previous quarters in the 4\" \nquarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer explained that the Ministry released funds late causing delays of disbursement of PRF funds by SACCOs to the PRF beneficiaries. \nRecommendation \nThe Accounting Officer should bring the matter to the attention of MoFPED. \n5.4", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}], [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u201d version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the o  \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SACCO  \ne All PDM SACCOs constituted the  \nThe Accounting Officer Committees and supervisory, executive committees as should sensitise the SACCOs Sub Committees  \nwell as the Loan sub committee but  \non the advantages of having lacked other sub-committees such as; subcommittees and ensure Production Subcommittee, Marketing  \nthat all the subcommittees Subcommittee, Business Development are fully functional.  \nServices Subcommittee, Finance and  \ninvestment Subcommittee.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that there is need to sensitize sub committees to make them perform their roles for effective delivery of their service. \nRecommendation \nThe Accounting Officer should sensitise the SACCOs on the advantages of having subcommittees. \n5.5  \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 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}