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

{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORT, Cla I co \npy \nho \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTee Re cre ii pcre es eee ee OP A co 1 reeeenanee ere eee aeareeeene eee BASES ER EINE EN a: rn EEE TIER EEE ER OS 1 accencxcncocaemamre EEE 1.0 implententation of the Approved Budget...  \n1 en une nenen nn nannne 2.0 \nManagement of the Government Salary Payroll..............sscsscsserecsneceneaseeseenenensaeanensees 9 EMPHASES OF WAIT BR  \n11 svissncissssssscoseensisinsscanetacecissntasatelssivuaiada woe sasieataaseteinintnsaiassciataladicininmnnsnnann 3.0", "metadata": {"headings": [[], [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "py", "page": 1, "level": 4}}]], "page": 1, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current Assets... 12 40 Receivables 12 una ore En ee 12 a Oe BIN I 13 ree ee 6.0 Implementation Of Key Government Grants/PrograMmMes...........cccssesssessseseetseseeeeeeees 13 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program............. 15 6.3 Education Development Grant.........uueeeesessesenesessesennnenennnnnnnnnnnnnnnnennnnnnnnnennnnennnnennenennenen 18 64 Micro Scale UT AC Oi icc  \n20 ccccericonsanaaneancanvasnannananntntoinant vanah sanabiaatudeat diashanezs tenants teaensenannienasesande tains OTHER INFORMATION. 22 \u201eun... une MANAGEMENT'\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:ccccsessseeseeeeseerees 22 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .................. 22 DITHER BEPOREING BESPONSALITIE zen  \n23 sen evetasteone antcnira coast easaner acy ccmmiscasnteis REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \u201eune nenn 23 7.0 Implementation of the Parish Development Model ............:ccccscsssesssesceseeretseseteseneseeeeeees 23 \nList of Acronyms \nAcronym \nMeaning \nDLG \nDistrict Local Government \nGovernment of Uganda \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nIPPS \nIntegrated Personnel and Payroll system \nISSAls \nInternational Standards of Supreme Audit Institutions r  \n\\_\\_\\_\\_\\_\\_\\_\\_\\| \n(LST bocal ServiceTax \\| \\| MoES- \nMinistry of Education \nMoFPED MoFF aan \nMinistry Finance, \nof \nPlanning om a and Economic Development 7 \nMoLG Ministry of Local Government \\| \n\\|IMoPSs Ministry of Service \nPublic \nNPA Planning Authority 0.2.0.0. \\| \nNational \n\\| \\_\\\\\\_Non-Tax Revenue  \nProgram Budgeting System nn \\| \nnt] \nMi Information Br System ee Parish Development Model  \n\\_\\_\\_ \n\\_\\_ Procurement & Unit \nDisposal \nPermanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . . \n.  \non \n\\_ Uganda Shilling  \n\\_ \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GULU 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 Gulu 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 Gulu 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": "py", "page": 1, "level": 4}}, [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}], [{"headings_0": {"content": "ISSAls", "page": 3, "level": 8}}], [{"headings_0": {"content": "ISSAls", "page": 3, "level": 8}}], [{"headings_0": {"content": "ISSAls", "page": 3, "level": 8}}], [{"headings_0": {"content": "Ministry of Education", "page": 3, "level": 5}}], [{"headings_0": {"content": "Ministry of Education", "page": 3, "level": 5}}], [{"headings_0": {"content": "Ministry Finance,", "page": 3, "level": 2}}], [{"headings_0": {"content": "of", "page": 3, "level": 2}}], [{"headings_0": {"content": "of", "page": 3, "level": 2}}], [{"headings_0": {"content": "of", "page": 3, "level": 2}}], [{"headings_0": {"content": "of", "page": 3, "level": 2}}], [{"headings_0": {"content": "Public", "page": 3, "level": 5}}], [{"headings_0": {"content": "Public", "page": 3, "level": 5}}], [{"headings_0": {"content": "National", "page": 3, "level": 2}}], [{"headings_0": {"content": "National", "page": 3, "level": 2}}], [{"headings_0": {"content": "nt]", "page": 3, "level": 1}}], [{"headings_0": {"content": "nt]", "page": 3, "level": 1}}], [{"headings_0": {"content": "nt]", "page": 3, "level": 1}}], [{"headings_0": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}]], "page": 2, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the lack of appropriate performance  \nindicators and targets in the work plan was because the Programme Budgeting  \nSystem (PBS) has Programme Implementation Action Plans (PIAPs) have  \noutputs and indicators which are mainly relevant to Central Government.  \n1.6 Implementation of outputs  \nI assessed the implementation of seven (7) outputs with fifty six (56) activities I advised the Accounting worth UGX. 4,821,458,377 that were fully quantified and noted that;  \nOfficer to liaise with Gulu City Council to ensure that e Five (05) output with fifty (50) activities and expenditure worth UGX. funds for the construction 1,649,034,860 was fully implemented.  \nof Sir Samuel Baker School is redirected for e One (01) outputs with five (05) activities worth UGX.88,603,840 were implementation to Gulu partially implemented. Out of five (05) activities, the entity fully City.  \nimplemented four (04) activities; one (01) activities were partially  \nimplemented, while one (01) activities were not implemented \nof outputs Activit activitie  \nies s s fully partially implem imple implem ented mente ented \nNo \\| Observation  \nRecommendation \nactivities. \n", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, [{"headings_0": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}]], "page": 10, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Drilling of 2 production wells at Labworomor Parish Palaro Sub County.\n2. Renovation of sir Samuel baker school in Unyama.", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}], "page": 11, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2023. This was captured as new records in my determination of the not show up get District wage bill. validated.", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The following observations were made; \nFurthermore I advised the Accounting Officer a. Out of 1,113 (95.5%) employees appeared for the validation exercise to liaise with MoPS to and presented all the pre-requisite documents to confirm their have the new records existence and regularity of recruitment. \naccess payroll \nb. A total of 51 (4.5%) employees on the payroll did not appear for the validation and were categorised as follows; \na. 03 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included sick leave, and pending retirement on abolition of Office. \nb. 17 employees were confirmed to have exited the District due to: \nwas included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that having informed all the staff about validation, he did not know why some of these staff did not appear for validation; although their responsibility on the system is still active staff on payroll \n2.3 Inconsistencies in Employee Details \nI", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}]], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A total of 107 employees on the payroll had inconsistencies in their dates I  \nadvised the of birth, captured in the payroll and data captured by NIRA on the Accounting Officer to National IDs. The information is critical in the identification of an engage the affected individual.  \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District\u2019s duly updated and records and may complicate the employee service history and retirement brought to the procedures. Where the errors in dates of birth increase the length of attention of the service, it may lead to the irregular extension of employee service.  \nMinistry of Public Service within a The Accounting Officer explained that the affected officers had been specified timeline for informed with guidance to provide the required documents for the appropriate action correction of their dates of birth as required by the Ministry of Public  \nService or to visit the NIRA office to correct their date of birth whichever  \nis applicable.", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], "page": 14, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target 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.  \noe The 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.  \noe The 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;  \nSN Nature of training \\| Observations  \n\\| Training of the ToTs Mn trainers (Core Implementation", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, [{"headings_0": {"content": "Development", "page": 31, "level": 2}}]], "page": 32, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. e The training of  \nand Core PDM was not carried out.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 31, "level": 2}}], "page": 32, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "_Recommendation \nI advised the ER \nSL. \\| Officer to liaise woth the \n7.1.10 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}], [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}], [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}]], "page": 32, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \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 \nSN Activity Observations Recommendation \nLT. _ | \nERREISENSETIEREREN parishes. \ndid \u201cnot | MRE SN advised \nRAT Accounting NT TIEREN \nRanking. of \n\\_  \nWealth All the 10 I the \nsampled \\_ Households \ncarry out wealth ranking during Officer to carry out wealth \\| identification of subsistence households. ranking using the wealth Details are in Appendix 5 (b) \nranking tool in next phase of the PDM  \nFailure to identify subsistence  \nhouseholds using the wealth ranking  \ntool and selet and implement  \nprioritized projects may undermine the  \nachievement of pillar objectives \nAlthough the Accounting Officer explained that wealth ranking was done, I was not availed with evidence of wealth ranking.  \nSelection \nand e Four (04) parishes selected flagship I advised the Accounting Implementation of \nprojects that were inconsistent with Officer to liaise with MoLG to \nPrioritized/Flagship \nthe LG selected priority commodities. \nensure flexibility in selecting \nProjects \ne Ten (10) out of Ninety two (92) flagship projects. farmer \nenterprise/households \nimplemented projects that are not from the priority commodity list. Details are in Appendix 5 (c). \nFailure to select and implement prioritized projects could undermine achievement of the pillar objectives. \nAccounting Officer explained that although they advised the farmers to adhere to the flagship projects, the farmers selected different projects.", "metadata": {"headings": [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}], [{"headings_0": {"content": "LT. _ |", "page": 35, "level": 3}}], [{"headings_0": {"content": "LT. _ |", "page": 35, "level": 3}}], [{"headings_0": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}], [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}], [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}], [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}]], "page": 34, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Loan Application e 19 beneficiaries in 2 Parishes who\\} I advised the Accounting and", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Approval \naccessed loans before 5\u2018\u201d June 2023 Officer to always ensure that Process \nwere not selected through the PDMIS. the loan application process is \\|  \ne 6 beneficiaries in 3 Parishes who followed.  \naccessed loans after 5\u201c June 2023,  \nthere was no evidence that they had  \nbeen vetted by a village meeting  \nconvened by the enterprise groups as  \ndetailed in the table below.  \ne All beneficiaries in all parishes  \naccessed loans from enterprise  \ngroups where they were not \nrequirement. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}], [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}], [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}], [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}]], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer explained that,  \nalthough the policy was provided for in  \nthe manual, it contradicted the  \ndirectives issued that no charges should  \nbe impose on the PDM beneficiaries and  \nthey must be paid 1,000,000 without  \nany deduction.  \nOperation of the Paragraph 3.0 of the Users Handbook I advised the Accounting SACCO  \nBank for the PRF Under PDM Pillar 3 - Officer regularize the creation Accounts  \nFinancial Inclusion October 2022 of the the bank accounts provides that each Parish shall have a  \nPDM SACCO and a PRF designated bank  \naccount for that PDM SACCO, in a  \nbranch of a supervised financial  \ninstitution that is convenient for the  \nmembers of the PDM SACCO.  \nI noted that;  \ne By the time of the first general  \nmeeting, 10 PDM SACCOs had  \nalready received funds contrary to  \nprocedures. \nAccounting Officer explained that due to limited time, there was an\\_ interim committee that sat to decide on opening of bank accounts, prior to the AGM \nRegistration of _.", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}], [{"headings_0": {"content": "Registration of _.", "page": 36, "level": 3}}]], "page": 36, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. : \\_\\_\\_ agricultural  \nAGRO- 01 Institutional 01060203-Enabled 010017-Machinery acquisition \\| INDUSTRIALIZATION Strengthening extension supervision system and maintenance  \nand Coordination developed and operationalised  \n\u2014  \n\\|  \n\\|  \n06-NATURAL 03-Water 14040401-Budget priorities \\| 000006-Planning and ENVIRONMENT, \\| Management \\|", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 39, "level": 2}}], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "RESOURCES, \nResources i aligned to programme plans Budgeting services \n\\| \n| CLIMATE CHANGE, \n\\| LAND AND WATER  \n\\| socom 4. INTEGRATED \n03-Transport -  \n09040106-Community access & 260002-District\\_, Urban and TRANSPORT  \n\\| Infrastructure feeder roads constructed & Community Access Road INFRASTRUCTURE and Services maintained to facilitate market Maintenance  \nDevelopment access  \n\\| 040-Production \\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 39, "level": 2}}, [{"headings_0": {"content": "er", "page": 39, "level": 2}}], [{"headings_0": {"content": "er", "page": 39, "level": 2}}], [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}], [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}], [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}]], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. 11-DIGITAL 000004-Finance and \\_.. TRANSFORMATION \u0131\\_and Marketing  \nAccounting\n6. \\| Natural  \nresources,", "metadata": {"headings": [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Acquisition Investments 1 \\| SDG funding. \\| Limited \\_\\_.\\_  \n=  \nEDUC/016/ \\{\\| 20-Jun-23 Retention for construction of 1 block of 5 6439357 28-Jun-23 \\|  \n1,651,556 312111 Residential Buildings Lagere  \n\\|  \n06/2023 stances drainable latrine at Cetkana\n- Acquisition Engineerings \\|  \nPrimary school under SDG funding.  \nUganda  \nLimited EDUC/006/", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "16-Jun-23 stances \\|  \nConstruction of 1 block of 5  \n6433501 28-Jun-23 1,204,616 312111 Residential Buildings Melwood \\|  \n' 06/2023 drainable latrine at Awach Primary School", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Company Limited \\|  \n\u00c4 \\|\\_under SDG funding.  \nar iG 2 16-Jun-23  \n\\| EDUC/006/ \\|  \n\\| Construction of 1 block of 5 stances", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6433501 \\|  \n06/2023 \\| \\| \\| \n28-Jun-23 6,692,313 312111 Residential Buildings Melwood \\| drainable latrine at Awach Primary School \\|", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Company Limited", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "38 \n\\| \\|\\_under SDG funding. I 39 I  \n' i EDUC/012/ \\| 17-Jun-23 Construction of 1 block of 5 stances 6439357 28-Jun-23  \n861,609 312111 Residential Buildings  \nLagere  \n\\|  \n06/2023 \\| \\| drainable latrine at cetkana Primary  \nAcquisition Engineerings  \n-  \nSchool under SDG funding. i  \nUganda Limited el  \n\\|  \n\\|  \n\\| EDUC/012/ 17-Jun-23 Construction of 1 block of 5 stances 6439357 28-Jun-23  \n06/2023 drainable latrine at cetkana Primary \n155,090 312111 Residential Buildings Lagere", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}], [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Engineerings School under SDG funding.  \nUganda Limited EDUC/009/ 16-Jun-23 \\| Construction of 1 block of 2 stances 6437846 28-Jun-23 13,640,575 313121 Non-Residential Tipianyimi  \n\\|  \n\\|  \n' 06/2023 ' drainable latrine at Pokogali Primary  \nBuildings - Investment \\|  \nschool under SDG funding.  \nEDUC/014/ 20-Jun-23 \\| of 28-Jun-23  \nPayment for re-roofing two classroom 6431566", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Improvement Limited 13,380,109 312111 Residential Buildings Jonako 06/2023 block at Laminto Primary School under", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Investments \\|  \nSDG funding. Limited EDUC/013/ \\| 17-Jun-23 \\|  \n\\_  \n'  \nConstruction 1 block of 2 stances 6429828 28-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5. \\| Gulu Oguru Oguru Soya beans, Fishery, rice production, poultry,", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 43, "level": 2}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| | \nDLG \nPukony cattle rearing, piggery, maize production, bee \nkeeping \ni  \nGana it \u201ci :", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 43, "level": 3}}, [{"headings_0": {"content": "| |", "page": 43, "level": 3}}], [{"headings_0": {"content": "| |", "page": 43, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6. Gulu \\| Pagik  \nPiggery, soya bean production, maize production \\\\\\_\\_ DLG \\_\\_\\_Paicho \\|\n7. Gulu Kal Umu Kal Umu \\| Soya bean production \\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "8. Gulu DLG \\| Wilul Wilul Pukony 19  \n0", "metadata": {"headings": [{"headings_0": {"content": "fo", "page": 45, "level": 2}}], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "DIE \n\\_ in le (10. \\| Gulu DLG\\_\\_\\| Oding Oding Unyama Ps \nAppendix: 5 (f): Irregularities in project implementation  \n\\_ SN. Vote Parish Name of Name of PRF \\| Loan Amount ' Loan Amount as Project Status of the project ' Name Name SACCO beneficiary \\| SACCO household funded  \n\\| as per per  \n\\| records \\| evidence  \n\\|  \n\\_ provided  \n\\| \n42 \nRemark \\| \\| \\| \nT aa \\| A tiabar ~ Ojok Walter 1,000,000 1,000,000 \\| Poultry \\| \\| \\| \n\\| \\| Ojok claimed ha old 19 chickens", "metadata": {"headings": [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}]], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- North \\| N orth  \non the 19/08/2022 and planning to  \n\\| B ungatira \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "buy the second batch however no ;  \n\\_  \n5  \n\\| accountabilities availed to \\}  \nwere \n\\_ confirm his assertion. ; \n\\| \ni \\| \\} \\| \\| : i \n~Okeny 1,000,000 Poultry Charles \n1,000,00 Poultry m \nAlanyo Maria 1,000,000 \\| \n5 \nnn \nAnena Nancy  \n\u201a \n43 \n\u201a He had 13 chickens by the time of inspection. No accountability on how \\| \"he spent the money \nShe used part of the  \nmoney \nfor the \\| \nright \npurpose, she bought 30 chickens, and She diverted the UGX \\| 100,000 to buy rice seeds for her rice \\| garden. \n\\_ By the time of the inspection, Anena \\_ Nancy claimed that she had sold the \\_ first batch and planning to buy the \\| second batch. \nLaban \\| Laban \u201cTEs Tran Tine re Paicho . Daniel \\| \n\\| \n\u201cAgenorwot 1,000,000 1,000,000 Poultry yn Stella \\| \n\\| were \\|  \n:  \n\\_ \n\u201a Lakot 1,000,000 | 1,000,000 Piggey \nae \nFlorence \\| \\| \n( \\| \n\"Aciro Pamela. 1,000,000. 1,000,000 T ES Piggery \nats  \n3 \n\u00bb \u2014\\_ = en u \\| \u2014\\_\\_ net \n44 \n\"He diverted the funds from piggery to \\_ \\| poultry. He claimed that he bought 51 chickens first batch and by the time of  \n\\_  \n\\_ the inspection he had like 12 chickens \n\\_ Only four hens seen. She claimed  \n\\| \\_ that she operates on a free range \\| system that getting all them was not easy to her by the time of the visit \nI inspected two pigs though she \\| claimed that she had bought 4 pigs and two died. No accountability.  \n\\_ \nFollowing the interview with, Pamela, \u201ashe bought 4 piglets and \\_ unfortunately, 2 died each at 100,000 \\| with no accountability.  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}], [{"headings_0": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}], [{"headings_0": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}], [{"headings_0": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}], [{"headings_0": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}]], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}