reports/chunks/KCCA Report of Auditor General 2022.chunks.json

{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY \nFOR THE YEAR ENDED 30 TH JUNE 2022 \nTable of Contents \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}]], "page": 1, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["**Bn**", "Billion"], ["**ICT**", "Information Communication Technology"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**KCCA**", "Kampala Capital City Authority"], ["**LGs**", "Local Governments"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**Mn**", "Million"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NTR**", "Non-Tax Revenue"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**PS/ST**", "Permanent Secretary/Secretary to Treasury"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**TI**", "Treasury Instructions,"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}], "page": 3, "document_name": "KCCA Report of Auditor General 2022", "columns": ["ACRONYM", "MEANING"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS \nOF KAMPALA CAPITAL CITY AUTHORITY FOR THE YEAR ENDED 30 TH JUNE, 2022 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Kampala Capital City Authority (KCCA), which comprise the statement of financial position as at 30 th June 2022, the Statement of financial performance, Statement of changes in Equity and statement of cash flows, together with the notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as at 30 th June 2022 and its financial performance and cash flows for the period then ended, in accordance with the Public Finance Management Act, 2015, as amended, KCCA Act 2010 and International Public Sector Accounting Standards (IPSAS). \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I 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 Authority in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter \nactivities, service delivery and credibility of the budget. Against this background, budget performance was considered a key audit area during the office-wide planning. I reviewed documents such as work plans, performance reports, conducted interviews and physical inspections to arrive at my findings. \nKampala Capital City Authority is mandated to facilitate delivering of quality services to the people in Uganda\u2019s Capital, City-Kampala. \nThe entity had an approved budget of UGX.316,890,424,758, of which UGX.316,676,584,628 was warranted. The entity\u2019s key deliverables for the financial year under review were; \nTable: Showing key deliverables for KCCA for the year", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "134937", "Human Resource Development and organizational restructuring", "85,422,751,932", "26.61%"], ["2", "040680", "Urban Road Construction", "53,004,148,872", "42.86%"], ["3", "134940", "Communications and Relations strategies Public", "29,544,878,033", "52.06%"], ["4", "070808", "Secondary (Wage) Education Services", "20,880,694,976", "57.65%"], ["5", "090801", "Policies, development Laws and strategy", "18,544,312,297", "63.24%"], ["", "", "**Total**", "**207,396,786,110**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 5, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Output", "Details", "Budget (UGX) \u201c000\u201d", "Cumulative % share of the total approved budget"], "type": "table"}}, {"content": "I reviewed the implementation of the approved 2021/2022 budget by the entity and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 5, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["1.1", "**Revenue Performance** of GoU receipts** to the approved budget, the entity was supposed to receive UGX.316.89Bn, out of which UGX.316.67Bn was warranted, resulting in a shortfall of UGX.0.22Bn. The shortfall represents 0.07% of the approved budget. further noted that the entity did not seek a revision of its budget and the work plan as provided for by section 17 (3) of the PFMA 2015. I funds that were not warranted were meant for the implementation of the following activities, which were never implemented. **No Out- put** **Activity** 1 134940 Ex-Gratia **Budget Amount (UGX)** 100,400,000 **Purpose** for other Retired and Serving Public servants for Local Government 2 134940 Pension 113,440,000 \uf0b7 was meant to provide pay ex- gratia for public servants.  \uf0b7 were meant to pay Pension for Local Government Workers  **Total** 213,840,000** **Performance** According The", "I advised the Accounting Officer to always liaise with MoFPED during implementation to ensure that GoU funds are released as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 5, "document_name": "KCCA Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["Accounting Officer explained that management would continue to engage MoFPED so that all funds are released as planned/appropriated by Parliament. The", ""], ["1.2 **Utilisation of warrants** of the total warrants of UGX.313.67Bn received during the financial year, UGX.303.11Bn was spent by the entity resulting in an unspent balance of UGX.13.56Bn representing an absorption level of 95.7%. The unspent funds were swept back to the consolidated fund as required by the PFMA. funds that were not absorbed were meant for the following activities, which were subsequently partially or not implemented at all. **No Out-put Activity Amount (UGX)** 1,734,049,44 6 Payment of general staff salaries for primary teachers 80703- 080703 Primary Health Care Services (Wages) 70808- Secondary Education Services (Wage) Payment general salaries secondary teachers of staff for 3,164,311,47 8 **Reason**  of the Delayed recruitme nt  health workers  by  Health Service Commissio n  Delayed recruitme nt  teachers by  the Education Service Commissio n of **Total** 4,898,360,9 24** a result of failure to absorb funds, the Authority has always had excess funds in these areas, which negates the purpose of budgeting Accounting Officer explained that the responsibility for recruitment, deployment and other human resource management functions, except payroll management for secondary school teachers and staff, rests with the Ministry of Education & Sports (MoES). The Ministry delayed recruiting teachers, which caused the challenge of budget absorption. However, the recruitment process, and the challenge will be resolved soon. the Ministry has initiated addition, KCCA has the budget, and the structure for Health facilities structure needed a review to recruit more staff. KCCA submitted a request for a new structure for health units under KCCA to the Ministries of Health and 1 2 Out The As The In", "advised the Accounting Officer to liaise with the Ministry of education and Sports and the Ministry of health to expedite the recruitment of primary school head teachers; secondary school teachers, and health workers in  order to enhance the Authority\u2019s funds absorption and service delivery in these areas. I"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 6, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["", "Public Service. This process took a lot of time to complete, and when the approval was made in February 2022, KCCA submitted a request for recruitment of 42 health workers and concluded.", ""], ["1.3", "could not assess the implementation of all the forty-six (46) outputs worth UGX.316,676,584,628 with 137 activities since they were not fully quantified. was also not provided with the individual Directorate\u2019s work plans to confirm the quantification of outputs. Accounting Officer explained that this was addressed in the FY 2022/2023 and the individual Directorate work plans of FY 2021/2022. I I **Implementation of outputs and activities** The", "I advised the Accounting Officer to always ensure that activities and outputs are quantified to enable Performance measurement."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "1.4 \nDelivery of services from implemented activities \nI undertook procedures to establish whether activities were undertaken in a timely manner, were of expected quality and quantity, and if citizens were getting the expected services. In addition, I assessed if the works/services were delivered at reasonable costs. Below is a summary of my observations, details of which have been provided as Appendix I.", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}]], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "Completed  Phase- 1renovation of a classroom block at Munyonyo", "500,000", "\uf0b7 At the time of inspection,  the renovated area had already  developed cracks at the wall and floor.", "\uf0b7 The anticipated services from the Admin block will not be achieved due to increasing cracks that could lead to the collapse of the building."], ["2", "Removed  asbestos sheets and renovated 24 classrooms at Kololo SS (Phase 2)", "541,566", "\uf0b7 At the time of inspection,  the construction of the 24-classroom block was incomplete, and the classes were not in use.  \uf0b7 The other operational classes were not replaced with iron sheets; asbestos was still in existence.", "\uf0b7 The anticipated benefit of replacing all classes with iron sheets  the students from danger caused by asbestos may not be achieved that prevent"], ["3", "Renovated a classroom block at Uganda School for the Deaf- Ntinda  the auspices  PIFUD (100% complete) under of", "6,000", "\uf0b7 Although management  had painted the classes, the roofs of the classes were leaking and  therefore subjecting the paint to damage", "\uf0b7 The anticipated benefit of providing better ambience to the classes may be short- lived since most of the classes painted were leaking and damaging the work already done"], ["4", "Completed renovation works at Luzira C/U Primary School with a donation by the", "68,987", "\uf0b7 At the time on of inspection 7 th November 2022, all painted areas had", "\uf0b7 The objective of providing face lift to the classes may not be not have been fully met."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity details", "Total expenditur e \u201c000\u201d (UGX)", "Summary findings of", "Conclusion service delivery regarding"], "type": "table"}}, {"content": [["", "schools' Netherlands friends in", "", "faded because of applying only one coating.", ""], ["5", "Construction of Kiswa Health centre Phase I works.", "1,565,397", "\uf0b7 At the time of inspection phase1- works of casting the floor, poles, double shafts and block work purported to have been completed were not yet complete", "months \uf0b7 The anticipated benefit of utilising the facility after the nine  contract provided in the agreement for provision of maternity may not be achieved."], ["6", "Mapped and House Numbers Issued", "120,000", "\uf0b7 At the time of audit, the mapping of all houses had not been completed", "\uf0b7 The anticipated benefit of easy identification of houses for billing for property rates and ground rent which generate revenue for the authority, may not be achieved soon."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 8, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity details", "Total expenditur e \u201c000\u201d (UGX)", "Summary findings of", "Conclusion service delivery regarding"], "type": "table"}}, {"content": [["", "schools' Netherlands friends in", "", "faded because of applying only one coating.", ""], ["5", "Construction of Kiswa Health centre Phase I works.", "1,565,397", "\uf0b7 At the time of inspection phase1- works of casting the floor, poles, double shafts and block work purported to have been completed were not yet complete", "months \uf0b7 The anticipated benefit of utilising the facility after the nine  contract provided in the agreement for provision of maternity may not be achieved."], ["6", "Mapped and House Numbers Issued", "120,000", "\uf0b7 At the time of audit, the mapping of all houses had not been completed", "\uf0b7 The anticipated benefit of easy identification of houses for billing for property rates and ground rent which generate revenue for the authority, may not be achieved soon."], ["7", "93 newly appointed staff with minutes from PSC  issued appointment letters", "436,456", "\uf0b7 Recruitment of new staff had not been completed", "\uf0b7 The anticipated benefit of providing teaching services may not be achieved soon"], ["8", "Completed Phase 1 construction of MTN Phillip  Omondi stadium.", "4,100,000", "\uf0b7 At the time of inspection, the phase- 1 purported to be complete had not been  completed, activities such as the structural  works, columns, slab, stairs and foundation were not complete.", "\uf0b7 The the stadium for use to support the club may not be achieved soon due to delayed contract revisions and slow works completion of"], ["9", "Procured 39 office chairs, 14 tables and 5 desks", "2,140,000", "\uf0b7 At the time audit the chairs had not been delivered", "\uf0b7 The anticipated benefit of utilizing the chairs and tables may not be achieved soon  \uf0b7"], ["10", "Procurement of Road Maintenance equipment.", "547,789", "\uf0b7 At the time the of 5 collectors been to the inspection, garbage had distributed divisions. not \uf0b7 The procurement for the 5 tractor trailers and 20 skip containers had not been completed", "\uf0b7 The anticipated benefit of utilising the garbage collectors for transportation of garbage may not be realised soon.  \uf0b7 The anticipated benefit of utilizing the 5 tractor trailers and 20 skip containers for cleaning the city will not be achieved soon"], ["11", "of and 7 5 for emergency services Procurement ambulances motorcycles provision  medical  contract awarded.", "3,706,210", "the time of inspection,  the ambulances had not yet been distributed to  respective divisions of the city the \uf0b7 At", "\uf0b7 Delayed distribution of the ambulances results in a delay in the utilisation of the vehicles by patients"], ["12", "The procurement and Signalization of 30 Junctions and the construction of the Traffic Control centre under JICA  finalized", "3,798,000", "\uf0b7 At the time of inspection, the procurement of the 30 Junctions and construction of Traffic Control centre under JICA had not been finalized.", "\uf0b7 Delayed installation of the traffic control centres is likely to delay the improvement of traffic management in the City."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 8, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity details", "Total expenditur e \u201c000\u201d (UGX)", "Summary findings of", "Conclusion service delivery regarding"], "type": "table"}}, {"content": "The Accounting Officer pledged to take remedial action as and when funds become available. \nI advised the Accounting Officer to expedite the procurement processes such as the revision of Philip Omondi contract, prioritize key activities such as replacing leaking iron sheets in schools and ensure that procured items are distributed on time for efficient and effective service delivery. \n2.0 \nManagement of Public land \nSection 45 of the Public Finance and Management Act (PFMA), 2015 (as amended) requires the Accounting Officers to manage the land under their custody. Public land management is the process by which public land resources are properly utilised. Paragraph 16.13.11 of the Treasury Instructions, 2017 requires that a government entity be considered to have control over land only when it has the title. \nThe current financial reporting framework requires Land to be recognized as Non- produced assets in the statement of financial position (effective 2014) for all reporting entities on both Modified accrual and accrual basis of Accounting. The framework further requires land procured prior to 2014, and where the value cannot be ascertained to be recorded in the memorandum statement to the financial statements. \nI observed that Ministries, Departments and Agencies (MDAs), and Local Governments (LGs) have challenges with regard to planning and budgeting, protecting, reporting, utilization and disposal of Public Land. These challenges include; inadequate record keeping, non-compliance to recognition and measurement criteria, loss of entity control due to encroachment and encumbrances, and lack of land titles, among others. These have negatively affected the quality of financial statements and hampered service delivery and fulfilment of entity mandates. \nDocuments, such as; Laws and Regulations, approved strategic plans, policy statements, budgets, Financial Statements, Asset Registers, Court case files and correspondences, Land titles and lease files, were reviewed. In addition, I interacted with entity management and discussed public land management issues. Furthermore, I physically inspected some of the pieces of land owned by the entities.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}], [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}], [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}], [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}], [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**4.4.1 2.2**", "16.6.1 of the Treasury Instructions, 2017 requires the Accounting officer to maintain an electronic or manual register. Furthermore, Instruction 10.12.4 of the Treasury Instructions, 2017 requires all fixed assets acquired to be captured in the fixed asset module of the Government Financial Management Information System (GFMIS)-IFMS. noted that out of the 242 pieces of land measuring approximately 184.818 hectares held, 194 pieces of titled land measuring approximately 147.755 hectares were I **Maintenance of land Register** Instruction", "advised the Accounting Officer to always ensure that all fixed assets acquired by the Authority are captured in the GFMIS Asset module, and the system is updated annually. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}], "page": 9, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["recorded in the entity land/assets register. I further noted that the 242 pieces of land measuring approximately 184.818 hectares we\u2019re not recorded in the GFMIS fixed asset module, thus affecting the accuracy of the non- produced assets in the financial statements. incomplete recording of land in the land register affects the entity\u2019s ability to track and monitor all its land and misstatement of the non-produced asset in the statement of financial statements. Accounting Officer explained that effective FY 2022/23, management is using the GFMIS asset module in the IFMS system, and the update was ongoing and would take care of all the assets as advised. The The", "", null], ["**4.4.2 2.3**", "16.13.12 of the Treasury Instructions, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. noted that out of the two hundred forty-two (242) pieces of land measuring approximately 184.818 hectares held, 24 pieces measuring approximately 36.79 hectares (19.6%) valued at UGX.34,664,788,600 had encumbrances in the form of encroachment by the local population. hinder management\u2019s ability to utilize the land and pose a risk of loss of land. Accounting Officer explained that the Authority had no control over matters before Courts of Law, but once the court pronounces itself in management's favour, the Authority would take proper control over the land. I **Encumbrance on Public Land** Instruction Encumbrances The", "advised the Accounting Officer to keep track of the court proceedings to resolve all forms of encumbrances in order to ensure uninterrupted utilization of land for service delivery I"], ["**4.4.3 2.4**", "49 (c) of the Land Act, Cap 227, requires that Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. noted that out of the 184 pieces of land measuring approximately 184.818 hectares the entity held, forty-eight (48) pieces of land measuring approximately 37.755 hectares (20%) did not have land titles. of Land titles may result in encroachment, disputes and loss of public land. response, the Accounting Officer explained that management continued to engage the key stakeholders that support acquiring land titles, especially the Ministry of Lands Housing and Urban Development (MLHUD), and Buganda Land Board, among others, to expedite the process and had submitted a good number of files to the MLHUD pending titling. I **Titling and Transfer** Section Lack In", "advised the Accounting Officer to continue engaging the relevant stakeholders, especially MoLHUD and Buganda Land Board, to ensure that the remaining forty-eight (48) pieces of land are titled. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}], "page": 10, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["recorded in the entity land/assets register. I further noted that the 242 pieces of land measuring approximately 184.818 hectares we\u2019re not recorded in the GFMIS fixed asset module, thus affecting the accuracy of the non- produced assets in the financial statements. incomplete recording of land in the land register affects the entity\u2019s ability to track and monitor all its land and misstatement of the non-produced asset in the statement of financial statements. Accounting Officer explained that effective FY 2022/23, management is using the GFMIS asset module in the IFMS system, and the update was ongoing and would take care of all the assets as advised. The The", "", null], ["**4.4.2 2.3**", "16.13.12 of the Treasury Instructions, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. noted that out of the two hundred forty-two (242) pieces of land measuring approximately 184.818 hectares held, 24 pieces measuring approximately 36.79 hectares (19.6%) valued at UGX.34,664,788,600 had encumbrances in the form of encroachment by the local population. hinder management\u2019s ability to utilize the land and pose a risk of loss of land. Accounting Officer explained that the Authority had no control over matters before Courts of Law, but once the court pronounces itself in management's favour, the Authority would take proper control over the land. I **Encumbrance on Public Land** Instruction Encumbrances The", "advised the Accounting Officer to keep track of the court proceedings to resolve all forms of encumbrances in order to ensure uninterrupted utilization of land for service delivery I"], ["**4.4.3 2.4**", "49 (c) of the Land Act, Cap 227, requires that Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. noted that out of the 184 pieces of land measuring approximately 184.818 hectares the entity held, forty-eight (48) pieces of land measuring approximately 37.755 hectares (20%) did not have land titles. of Land titles may result in encroachment, disputes and loss of public land. response, the Accounting Officer explained that management continued to engage the key stakeholders that support acquiring land titles, especially the Ministry of Lands Housing and Urban Development (MLHUD), and Buganda Land Board, among others, to expedite the process and had submitted a good number of files to the MLHUD pending titling. I **Titling and Transfer** Section Lack In", "advised the Accounting Officer to continue engaging the relevant stakeholders, especially MoLHUD and Buganda Land Board, to ensure that the remaining forty-eight (48) pieces of land are titled. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}], "page": 10, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["1", "PAYE", "2,597,162,249", "URA"], ["2", "WHT", "17,211,198", "URA"], ["3", "NSSF contributions", "1,492,647,539", "NSSF"], ["", "**Total**", "**4,107,020,986**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}], "page": 12, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Details", "Amount UGX", "Beneficiary Institution"], "type": "table"}}, {"content": "My 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's 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 aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}]], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "- Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "uncertainty exists related to events or conditions that may cast significant doubt on the Authority's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the Authority to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 19, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 19, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": [["**11.1**", "**Disposal and Decommissioning of ICT Assets** Paragraph 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations 2014, together with the PFMA, 2015 require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted; Several IT equipment were recommended for disposal by board of survey report but were not disposed off.  **ii.** All IT systems were decommissioned following procedures for data protection as required. The Accounting Officer explained that KCCA had also concluded the Board of Survey exercise, and the obsolete assets, including ICT equipment, have been identified for disposal, and the process is soon to commence. **i.**", "advised the Accounting Officer to expedite the process of disposing of the ICT equipment, per the Board of survey recommendation. I"], ["**11.2**", "**ICT Governance** governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT sustains and extends its strategies and objectives. However, a review of the ICT governance structure of the entity revealed that; **i.** There were no specific structures that steer and oversee ICT implementation at the entity.  **ii.** The entity had an approved IT staff structure in line with the ICT prioritisation in NDP III.  **iii.** The entity had filled only 20 (61%) out of the 33 positions of the ICT staff establishment, leaving 13 positions (39%) vacant; however, all the existing IT staff have the required qualifications.  **iv.** There was no business continuity plan contrary to Section 4.6 of the National Information Security Policy 2014. IT", "advised the Accounting Officer to expedite the process of constituting the ICT Steering Committee and institute governance policies to manage ICT investments in consultation with other stakeholders effectively. I"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 20, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["The absence of ICT governance structures hampers the formulation of appropriate ICT policies, strategies and real- time upgrades of ICT interventions. In addition, it may lead to the misalignment of IT investments with the overall entity's strategic objectives. Accounting Officer explained that the Steering Committee was in the process of being constituted. In addition, the business Continuity Planning (BCP) Assessment was completed in December 2020 by a Consultant (PwC). The procurement process for the new service provider has been concluded and is now ready for award. The", "", null], ["**11. 3**", "**Manual/Off-System Statements** **Preparation of Financial** entity did not acquire any system improve accountability and reporting, and I noted that the entity was preparing financial statements manually without any system. to a result, financial statements are prone to errors due to human intervention and manipulation. Accounting Officer explained that the entity prepares two sets of Accounts, i.e. Modified cash and historical cost /accrual basis. However, Accountant General uses the IFMS, but historical cost/ accrual were manually prepared. The As The", "advised the Accounting Officer to acquire an appropriate system for the preparation of financial statements on historical cost since it\u2019s the recommended basis of accounting. I"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 21, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "12.0 Management of Public Land", "metadata": {"headings": [{"headings_0": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}], "page": 21, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["**4.4.4 12.1 4.4.5**", "16.13.12 of the Treasury Instructions, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. noted that out of the 242 pieces of land measuring approximately 184.818 hectares held, 3 pieces of land measuring approximately 1.71 hectares (1%) valued at UGX.9,073,395,190 hectares were not utilized by the entity at the time of audit.  Un-utilized land is susceptible to encroachment. Accounting Officer explained that management was committed to securing vacant land and the process for leasing these properties was ongoing; however, proper due diligence had to be conducted before a lease out of the property, which explains a bit of the delay. I **Utilisation Land for Delivery of Service** Instruction The", "advised the Accounting Officer to expedite the due diligence process to enable leasing out the vacant land for use. I"], ["**4.4.6 12.2 4.4.7**", "**Irregularities in Management of Leased Land** 6 of the Land Regulations, 2004 requires a lease offer made by a Board or the Commission to communicate the offer stating the terms and conditions of the offer conditioned upon payment of fees and other charges, in full Regulation", "advised the Accounting Officer to strengthen internal controls surrounding lease management I"]], "metadata": {"headings": [{"headings_0": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}], "page": 21, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No.", "Observation", "Recommendation"], "type": "table"}}, {"content": [["or by instalment. A review of the lease file and MOUs held by the Authority revealed the following; \uf0b7 Two leases for land measuring 0.602 hectares had expired at the time of carrying out this Audit; \uf0b7 \uf0b7 One piece of land measuring 0.455 hectares leased out had not been developed as per the conditions of the lease agreement.  Out of the lease rentals of UGX.1.5bn expected in the period under review, the entity only received UGX.620m (41%) hence an under collection of UGX.880m.  \uf0b7 No leases for land were renewed without payment of ground rent arrears or development of land as per the lease agreement. potentially lead to loss of revenue and public land. in lease management processes could Accounting Officer explained that all leased properties are subjected to compliance through physical planning, and no extension is approved without a compliance report; however, its normal business for leases to expire; the leasee had complained of encroachment, and management is handling . in regard to lease revenue collection, efforts are being enhanced. Irregularities The", "and ensure that proper lease agreements with clear terms are signed with prospective lessees."]], "metadata": {"headings": [{"headings_0": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}], "page": 22, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No.", "Observation"], "type": "table"}}, {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance \nI reviewed the approved PDM budget allocation for the FYR 2021/2022 and noted that KCCA had an approved budget of UGX.1,556,280,000; out of this, the Authority received UGX.1,537,621,295 (98%) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}, [{"headings_0": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}]], "page": 22, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["1", "Revolving fund", "0", "0", "0"], ["2", "Administrative costs", "19,800,000", "19,800,000", "0"], ["3", "Gadgets and tools", "990,000,000", "971,341,295", "18,658,705"], ["4", "Staff costs", "546,480,000", "546,480,000", "0"], ["", "**Total**", "**1,556,280,000**", "**1,537,621,295**", "**18,658,705**"]], "metadata": {"headings": [{"headings_0": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}], "page": 22, "document_name": "KCCA Report of Auditor General 2022", "columns": ["S N", "Purpose", "Budgeted (UGX) amount", "Released (UGX) amount", "Variance (UGX)"], "type": "table"}}, {"content": "13.2 Absorption of funds \nI noted that out of the total receipts of UGX.1,537,621,295, UGX.373,611,052 was spent, representing an absorption level of 24.3%, leaving UGX.1,164,010,243 unspent by the year-end.", "metadata": {"headings": [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}]], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["Revolving fund", "0", "0", "0", "0", "0"], ["Administrative costs", "19,800,000", "19,800,000", "19,800,000", "0", "100"], ["Gadgets  and tools", "990,000,000", "971,341,295", "353,811,052", "617,530,243", "36"], ["Staff costs", "546,480,000", "546,480,000", "0", "546,480,000", "0"], ["**Total**", "**1,556,280,00 0**", "**1,537,621,29 5**", "**373,611,05 2**", "**1,164,010,24 3**", ""]], "metadata": {"headings": [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Category", "Approved Estimate (A) (UGX billions)", "Release (B) (UGX billions)", "Expenditure (C) (UGX billions)", "Unspent (B-C) billions) (UGX", "% Absorptio n"], "type": "table"}}, {"content": "Under absorption of funds results in delayed or non-implementation of the budgeted activities. It also leads to the delayed achievement of the programme goal of total financial inclusion for all Ugandans. \nThe Accounting Officer explained that the beneficiary SACCOs had not been formed at the end of FY2021/22 because the PDM Secretariat had not yet provided guidelines. \nI advised the Accounting Officer to ensure that all funds are absorbed as per the work plan and, in future, ensure that preliminary activities such as the formation of SACCOs are undertaken before receipt of funds. \n13.3 Failure to transfer funds to the PDM SACCOs \nGuideline 3.6.1(c) of the step-by-step guide for rolling out the PDM at the community level issued in May 2022 by the PDM secretariat requires that the funds should be channeled directly to beneficiary PDM SACCO\u2019s accounts. \nMoFPED did not release funds to the Authority for the beneficiary PDM SACCO accounts. Delays in establishing the SACCOs caused the non-release of funds to the SACCOs, which affected the commencement of the implementation of the revolving fund.", "metadata": {"headings": [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}], [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}], [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}]], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Transfer of funds to PDM SACCO", "**PDM Guidelines by Secretariat** - Funds should go direct to PDM SACCO accounts in commercial banks  **Guidance by PSST** - Funds to be sent to entity General Fund Accounts"], ["Recruitment of Parish Model Chiefs", "KCCA recruited Assistant Ward Administrators for Parish Model on three months contract, which expired on 30 th September 2022, contrary to the recommended three-year contract."]], "metadata": {"headings": [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], "page": 24, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Subject/Area", "Areas of Contradiction"], "type": "table"}}, {"content": [["**Pension/Gratuity arrears**", "0", "0", "0"], ["**Pension for the year**", "7,394,692,355", "10,090,095,023", "2,695,402,668"], ["**Gratuity for the year**", "4,909,167,610", "4,120,928,482", "(788,239,128)"], ["**Total**", "**12,303,859,965**", "**14,211,023,505**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Details", "Total Budget (UGX)", "Balance FY-2021 (UGX)", "Variance (UGX)"], "type": "table"}}, {"content": "Failure to budget for pension and gratuity exposes the entity to litigation risks. It encourages mischarging of funds appropriated by Parliament, which negatively affects the delivery of services and negates the purpose of budgeting. Additionally, non-payment of pension and gratuity affects the livelihood of retired civil servants. \nThe Accounting Officer explained that the planning for pensioners has often been done. However, in the period under review, there were more early retirements and death cases than anticipated, which resulted in increased pension payments, affecting the budget. In addition, the Authority has always requested the MoFPED for supplementary budget, and these requests have not been attended to timely many times, the releases from the MoFPED are based on historical figures, and this is usually insufficient \nTable showing absorption of Pension and gratuity funds", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}, [{"headings_0": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}], [{"headings_0": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}]], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [[null, null, "**(C)** **billions)** **(UGX** 0", "**(B-C) billions)**", "", null], ["**Pension/Gratuity arrears**", null, null, null, "0", "0"], [null, "", "", "", null, ""], ["**Pension for the year**", "10,090,095,023", "9,746,193,724", "343,901,299", null, "97%"], ["**Gratuity for the year**", "4,120,928,482", "4,120,928,259", "0", null, "0"], ["**Total**", "**14,211,023,5 05**", "**13,867,121,983**", "**343,901,299**", null, "**97%**"], ["", null, "", "", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Approved estimate (A) (UGX billions)", "Release/Warr ant (B) (UGX billions)", "Expenditure", "Unspent", "", "% Absorption"], "type": "table"}}, {"content": [["1", "Completed  Phase- 1renovation of a classroom block at Munyonyo", "500,000", "\uf0b7 At the time of area inspection, the renovated  already developed cracks at the wall and floor. had", "Renovated wall developing cracks as the door", null], ["2", "Removed asbestos sheets and renovated 24 classrooms  at Kololo SS (Phase 2)", "541,566", "\uf0b7 At the time of inspection, the construction of the 24-classroom block was not complete and the classes were not in use.  \uf0b7 The other classes in use were not replaced with iron sheets. The classes still had the old asbestos roofing\u2019s.", "Kololo school still undergoing construction", "Kololo classes with asbestos still on the roof"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}], "page": 29, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity inspected", "Total expenditure UGX \u201c000\u201d", "Summary of findings", "Pictorial evidence from Inspections", ""], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}], "page": 29, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["3", "Renovated  a classroom block at Uganda School for the Deaf- Ntinda under the auspices  of PIFUD  (100% complete", "6,000", "\uf0b7  the classes, Although management had painted  the classes were leaking and hence damaging the painted walls.", "Ntinda school of the deaf painted but with leaking roof.", ""], ["", "Completed renovation works at Luzira C/U Primary School with a donation by the schools friends  in Netherlands", "68,987", "\uf0b7 At time of inspection 7 th November 2022, all painted areas had lost color because of application of only one coating", "", ""], ["", "Construction of Kiswa  Health centre Phase I works  were 100% Completed", "1,565,397", "\uf0b7 At the time of inspection phase 1- works of casting the floor, poles, double shafts and block work purported to have been completed were not yet complete", "Kiswa health centre three first level without columns", "Partitioning wall, which is part of first phases have not been completed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}], "page": 30, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity inspected", "Total expenditure UGX \u201c000\u201d", "Summary of findings", "Pictorial evidence from Inspections", ""], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}], "page": 30, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents - ii", "List of Acronyms - iii", "Report of the Auditor General on the audit of financial statements of Kampala Capital City", "Authority for the year ended 30 th June, 2022 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the Approved Budget - 1", "  2.0 Management of Public land - 6", "Emphasis of Matter - 8", "  3.0 Management of Domestic arrears - 8", "Other matter - 9", "  4.0 Delayed commencement of the Kampala Rehabilitation Project - 9", "  5.0 Nugatory expenditure -Interest on delayed payments: UGX.94,811,339 - 10", "  6.0 Implementation of the Youth livelihood Programme (YLP) - 11", "  7.0 Delay to operationalise the 2019 outdoor advertising ordinance - 11", "  8.0 Human Resource Management - 12", "  9.0 Management of Schools - 13", "  10.0 Review of KCCA Mandate - 13", "Other Information - 14", "Management Responsibilities for the Financial Statements - 15", "Auditor's Responsibilities for the audit of the Financial Statements - 15", "Other Reporting Responsibilities - 16", "Report on the Audit of Compliance with Legislation - 16", "  11.0 Management of Information Technology (IT) Investments in Government - 16", "  12.0 Management of Public Land - 18", "  13.0 Parish Development Model (PDM) - 19", "  14.0 Court Awards and Compensations - 21", "  15.0 Management of Pension and Gratuity - 22"], "page": 2}]}